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Title Page

Approval Sheet i

Vision, Mission, Goals and Objectives ii

Acknowledgement iv

Introduction vii

Activities Undertaken 1

Conclusions and Recommendations 16

Customs Processing Entry Procedures 19

References 35


A. Letter of Request to Undergo Summer OJT

B. Student Trainees Profile

C. Application for OJT

D. Students Pledge and Waiver

E. Student Trainees Rating Scale

F. Certificate of Training

G. Agreement Form

H. Alumni Directory

I. Memorandum of Agreement for On-the-Job Training

J. Clearance

K. Log of Daily Activities

L. Certificate of Participation during Seminar at Llave RTC

Sample Forms

Consumption Entry

A. Temporary Assessment notice/ ASYCUDA


C. BOC Single Administrative Document

D. Assessment Notice

E. Bill of Lading

F. Packing List

G. Commercial Invoice

H. Statement of Settlement of Duties and Taxes

I. Gate pass

Action Pictures

Curriculum Vitae
Republic of the Philippines
College of fisheries and Marine Sciences
New Washington, Aklan



An Academic Pillar of Excellence (APEC) for sustainable development.


Aklan State University is committed to offer degree and non-degree curricula in

Agriculture, forestry, fishery, veterinary medicine, Arts and Science, Engineering and

Technology, Education and Management science to produce globally competent

professionals, leaders and Entrepreneurs through technological breakthrough in research,

efficacy in extension and efficiency in production.


To ensure the attainment of empowerment and global competitiveness of Filipinos


a. Aiming high for Quality and excellence

b. designing a new for relevance and responsiveness

c. hammering out for acces and equity

d. redirecting for efficiency and effectiveness


Specifically the program aimed to:

1. Harness graduate with integrity and good governance properly equip with

knowledge and skills of Customs Administration.

2. Develop innovative strategies for enhancement of managerial and leadership

skills of customs specialist and professional development experts,

3. Provide learning experience towards improve competence of personnel in

management of customs

4. Ensure graduates of this program to become excellent employee in the field of

customs, export and import business and allied industries through development of

leadership skills and academic training.


With my deepest gratitude and appreciation, I humbly give thanks to the people,

with all they can, helped me in making and giving guidance for the completion and

success of this On-The-Job Training:

First, to our Almighty God. The one who was the source of my strength and be

determined to be successful this On-the-Job Training. I am so thankful for guiding and

helping me during my training and making possible;

To my parents, Mr. Edison N. Dos Santos and Mrs. Lenny Z. Dos Santos. For

unending love and support. For providing all my needs financially and morally.

Especially to their patience and understanding during my ups and down. I am blessed

and thankful for their motivation to study harder to have a better future;

To Dr. Yasmin P. Tirol, Campus Director, for her approval to have my On-the Job


To Prof. Amalia Mayor,Chair, Department of Customs, Hospitality Administration

and Services Management, for her technical assistance, the pieces of advice and for

helping me in preparation as well as accomplishing On-TheJob Training;

To Ms. Maricel Ronase, Chair Advisory Committee in On-The-Job Training

Report, for the knowledge and guidance that she shared in the preparation of our

training. Also pursuing and giving encouragement for the training;

To Prof. Francis I. Renacido, English Critic, for his suggestions, his assistance

and for his technicalexpertise in making this On-the-Job training more clearly and


To, College Librarian and Staff, for sharing the books and other references

needed for my On-the-Job Training Report;

To Mr. Jolly A. Oliveros Jr. for his guidance and encouragement in the first step

in chosen our course. The unforgettable advices, kind and being open-minded person

always. For the unselfish information to more widen our knowledge and skills about the

course weve chosen;

To, Mrs Julia R. Onayan, the former Instructor, for giving us a spare of time to

share her knowledge and giving us an ideas about our course and giving us assistance

and support.

To, College Librarian and Staff, for sharing the books and other references

needed for my On-the-Job Training Report;

To Ms. Abigail Brutas, the broker and owner of the brokerage firm, thank you.

Thank you for permitting us and giving us a chance to be part of your firm in the short

period of time and for exhibiting in the actual field of my profession. And for some

advices and knowledge that youve been shared to us;

To Mrs. Lilibeth Dumalaog and Ms. Marrianne Suclan, the Operating Manager

and Processor of the firm. Thank you for all the knowledge and sharing us the skills on

how we handle the customs procedure. Thank you also for being kind and guiding us for
all the processing in the Bureau of Custom. We are so blessed and lucky because we

met such a good and approachable trainor to us;

To Ms. Michelle C. ALdos, for giving us some advices and time to know about

the Llave Center. For sparing time to share about in the field in the Custom


To Prof. Jesus G. Llorando, President of Llave and Training Center, Inc. for

helping us to be deployed in different field and working areas for us to gain more skills

and knowledge and to experience the actual of our On-the-Job Training and for

imparting their knowledge and proficiency;

To my sisters, Christal Nikki Salazar and Virginia Zonio, who are both giving me

advices and encouragement whenever I fail and being upset. Through their words I was

never fail to my goals and be done all my things that I want to reach;

To my family for the financial and unconditional love;

To my friends and classmates, for their unforgettable memories that had been

shared and being there in my ups and down no matter what;

To all my instructors and mentors, for imparting their knowledge and expertise;

To all unmentioned;

Thank you very much and Godbless.



Aklan State University

College of Fisheries and Marine Sciences

March 2018

On the Job Training is a part of the college curriculum, it is the way by which we

students are given an opportunity to apply the theories and computations that we have

learned from the school. On the Job Training is a method by which helps us to acquire

relevant knowledge and skills by performing in actual.

Education is the aimed of every student in developing in more productive assets

not only in the university but also in the institution. Education is attained in theory way

and in the actual work. Education gives us knowledge of the around us and changes

into something better. It develops in us a perspective of looking at life. Thus, intensive

training and education are very essential and helpful to the students to become efficient

and competent as human being in a society.

As an educational program and curricular requirement, the Bachelor of Science

in Customs Administration of Aklan State University undergoes On-the-Job Training to

be an experience for the practical application of the theories. On the Job training, has

duration of 240 hours, the trainees are exposed to the different sectors specially in the

customs procedures, warehousing, import and export entry, and computations. In

overall, the training is an experience to develop us a student trainee to learn more about

the chosen field by performing it in the actual. This training will developed the

professionalism in dealing with other people or profession.

As trainee, I am able to experience in the brokerage firm wherein the staffs are

willingly and helpful shared the skills and knowledge I have to learned on our field. It is

the best and requires the effort and seriousness. I or We should take On the Job
Training seriously as it can be a powerful tool for person in preparing for the next

chapter of life as a professional. Trainee has a chance to grow, to experience and

discover more skills and gain a lot of knowledge. I was able to reach my half of goal

and more knowledge for me to be rounded in the customs field.

From Napoleon Hill said and I quote: Education comes from within; you get it by

struggle and effort and thought, Think intensively and to think critically is the main

function of Education. On-the-Job Training helps the trainee to learn more from school,

it is a way to developed skills to take initiative, interact. I have learned a lot from the

training but the most important from it is to be serious, it is possibly be source of

recommendation when take that big lift from being students to career as professionals

and love the direction that take. And always have positive outlook in life.



April 02, 2017. We left Aklan for Manila via 2go Travels at 11:00 in the evening

together with some of my classmates.

April 03, 2017. We arrived at Batangas Port at 9;00 in the morning and then we

we are fetched by Mrs. Michelle C. Aldos, our landlady but before we go to the Llave

Dormitory we eat first at Mang Inasal for lunch treat by her. At 2:00 in the afternoon we

arrived at Llave Dormitory located at Tondo, Manila where we stayed during the entire

duration of our On-the-Job Training, and in the same day Mr. Jesus Llorando prepare

for a welcome party for us.

April 04, 2017. First day of my On-the-Job Training. We went to the Llave

Review and Training Center, Inc. at 4th floor, Manufacturers Building at Sta. Cruz,

Manila wherein they conducted us and we passed the papers that Llave need. First, we

submitted our resume for our deployment to the respective brokerages, shipping lines

and logistics.

After the orientation and submission of resume, Joan Dela Cruz, Jomie Grace

Mansayon and I were accompanied by Sir Jesus Llorando the President of Llave Center

to meet and assigned us in the company named ABIGAIL Z. BRUTAS CUSTOMS

BROKERAGE LOCATED AT Penthouse, T.Ll Seng Giap Bldg. No. 344 Barraca St.,

Binondo, Manila to start immediately our On-the-Job training.

We had some formalities, Sir Jesus Llorando introduced us To Maam Lilibeth

Alvarez and we proceed to Manila International Port- Bureau of Customs to process.

First we went to the Fed Section or Formal Entry Division. Then we went to the District
Collector Staff Office to check the papers that maam submitted yesterday then we met

our boss the Licensed Customs Broker Mrs. Abigail Brutas. After that we went to the

Social at marine official to check the papers. Lastly, to the Office of Deputy Collecter for

the assessment of papers.

Formal Entry Division- a kind of customs entry made directly by the importer,

or broker, on all goods of commercial quantity and value. It excludes personal

effects, diplomatic articles, household items, postal parcels, and those made by

returning residents or immigrants.

Brokerage- refers to the broker commission paid either by the seller or the

buyer. In the first case, the amount is included in the invoice price actually paid

or payable. In the second, it is not included and must be added to the price.

Shipping Lines- a business that transport cargoes aboard ships

Logistics- is generally detailed organization and implementation of a complex

operation; the management of flow of things between the point of origin and

point of consumption.

Licensed Customs Broker- is any person who is a bonafide holder of a valid

Certificate of Registration/Professional Identification Card issued by the

Professional Regulatory Board and Professional Regulation Commission.

Assessment- the computation and imposition of duties, charges, penalty, on

imported goods.

Bureau of Customs- a Philippine government agency tasked to collect duties

and taxes on imported goods, combat smuggling, and promote trade facilitation.
April 05, 2017. I was tasked to the Manila International Port- Bureau of Custom.

Maam Lilibeth Alvarez asked me to photocopy the papers for the notice of assessment

the same of the attachment of files for entry of cancellation. We also went to the

Customs Anti-Legal Drugs Task Force and after that we come back to the office of

District Collector to look for Mr. Ryan for the documents of temporary assessment

notice that been passed yesterday to check if it is approved.

Notice of Assessment- A notice of assessment is an annual statement sent

by revenue authorities to taxpayers detailing the amount of income tax they

owe. It includes the amount of their tax refund, tax credit and income tax

already paid.

April 06, 2017. We went to the Philippine National Bank at the Binondo, Manila

to check the payment of the client. Then after that we went to the Manila International

Port- Bureau of Custom to encode the IEIRD and pay the arrastre charge and wharfage

dues. Then after that Sir Jess saw us and asked to go in the Import Assesment Service

to give the papers to Mr. Cenito about the law that he will implement. Mrs. Lilibeth

Alvarez asked to look for Mr. Emman to record the files. The second was to take the Tin

number and pay the arrastre charge. Sir Jesus Llorando saw us and asked us to take

the documents to Mr. Cenita of Import and Assessment System (IAS) office.

IEIRD (Import Entry and Internal Revenue Declaration)- A declaration

of shipments for customs clearance with the corresponding final duties

and taxes.
Arrastre Charge- a sum of money paid to the arrastre contractor by the

owner/consignee, or agent of a shipment for its receipt from a vessel,

handling and temporary storage at the piers or Customs premises.

To compute for Arrastre Charge (loose and breakbulk) for Assesment

purpose under CMO 26-95, as amended

110.00/MT- pier side

8.00/MT- ship side

Wharfage dues- sum of money paid by the owner of a vessel, master, or

agent, for the mooring of the ship at the pier, wharf, river, or channel of a


The following schedule of wharfage fees and shall be utilized in the

computation of the landed cost for the customs assessment purposes

under CMO 26-95:

17.00/MT- Ship side

34.00/MT- Pier side

Import and Assessment System (IAS)- is a set of application

components that handles the flow of import processing which includes

electronic clearance, import declaration entry, risk assessment, regulatory

clearances and release of cargo:

Electronic Manifest System- processes all submitted Master and

Consolidated Manifests from air and shipping lines trhough the Value

Added Service Provider (VASP)

VASP- is the facility that directly connects to the BOC- VASP gateway

offering services like lodgement of entries, routing of messages to and

from the gateway and shipments status reporting.

Selectivity System- contains the controls necessary to block processing

of selected declarations and direct these declarations to the appropriate

processing channels.

Hold and Alert System- It involves the issuance of an alert/hold order

and the monitoring of the actions taken on the alert/held cargoes.

Formal Entry System- facilities the processing of entry declaration on

importations of a commercial nature for local consumption of raw

materials, semi-finished and/or finished goods to collect the necessary

duties, taxes and other fees.

Informal Entry System- monitors and controls the acceptance of informal

entries or goods that are not classified for commercial value.

Warehousing Entry System- facilities the declaration processing of tax

and duty-free importations under bond of raw materials or semi-finished

goods used by local enterprises to manufacture and assemble goods for


Transhipment System- monitors and controls the movement of

movement of goods within national borders for shipments that use a

specific point of entry but will be subsequently moved to the final port of

Payment Application System- involves both cash and the application of

these payments to the duties, taxes and fees payable.

April 07, 2017. In the Bureau of Custom we process the customs proceedings.

We process the notice of assessmentthat we passed yesterday. Then we went to the X-

ray office to check the documents and the cargoes. First step we take the documents,

and then went to TABS to get the gate pass. After that we attend first mass while

waiting for the documents. Then, lastly we look for the truck for the X-ray.

Terminal Appointment and Booking System (TABS) - is an electronic

platform for booking containers in the major international ports of Manila.

April 08, 2017. Mrs. Lilibeth Alvarez taught us how to lodge entry through the

Intercommerce and such details about it. We went to the office to arranged the papers

that maam asked for us. After that, I went to the Bureau of Customs to get the

processing report form of another shipment of the brokerage firm and then, submit the

required documents to the examiner at Section 11 f or the importation.

April 09, 2017. Rest day.

April 10, 2017. I was requested to go to Manila International Container Port-

Bureau of Custom to process the temporary assessment notice. I was in charge in

answering phones from the other shipping lines on how to discuss about the cargoes if

it were be dropped, and we saw Commissioner of Bureau of Custom Mr. Nicanor

Faeldon but we havent take any picture because he is in a hurry.

Commissioner of Customs- the chief operating officer of the BOC.

April 11, 2017. Joan Flores, Jomie Grace Mansayon, and I went to the

Philippine National Bank at Esculta, Sta. Cruz, Manila to deposit money and pay other

duties and taxes. I was asked to pay duties and taxes at Manila International Port-

Bureau of Custom. I was asked to look for Mr. Emman to check the SAD (Single

Administrative Document) and be printed as soon as possible.

Duties- customs tax leived on import and export goods based on dutiable


Tax- refers to the value-added tax imposed on the total landed cost of

imported goods.

Single Administrative Document- a set of uniform documents, derived

from European Union to control the import and export of goods arriving

into and departing from EU nation. The document uses harmonized codes

to identify the countries of origin and destination, the exporter or carrier.

April 12, 2017. We went again to the Manila International Container Port-Bureau

of Custom to process documents at Sec. 15 the FED Section where Sir Jess was

assigned. Then after that maam asked me to go outside to make notarized the papers

and went to the POM X-ray Office Customs Radiation Safety Office to sign the papers

and went to the X-ray field to sign in the other papers.

April 13-14, 2017- Holy week and I spent my days at Sampaloc, Manila to my


April 15-16, 2017. Rest days.

April 17, 2017. We are assigned to the Bureau of Custom. I was request by

Maam Lilibeth Alvarez to file up the documents for the assessment as soon the time

ends and she also assigned to answer the phone calls. Then after that I was assigned

to the Task Force to arrange and to be checked the IEIRD that was submitted by Maam

Lilibeth Alvarez. At the same time to check the papers and notarized it.

April 18, 2017. We went to the Manila International Container Port- Bureau of

Custom to process the IEID (Import Entry and Internal Revenue Declaration). First we

went to the FED Section to check the papers and passed it to the Marina at Social Hall.

I checked the IEIRD if the trucks or shipment had already pay. Then in the afternoon, In

the afternoon, we are tasked to notarized the Bill of Lading and bring it to the Taskforce

office, after that we go back to Formal Entry Division (FED) office.

Bill of Lading- a written contract between the shipper and the carrier evidencing

receipt of commodities and constitutes a title of ownership over said goods. It

may also be used as an instrument of ownership which can be bought, sold, or

traded while the goods are in transit.

April 19, 2017. We went to the Manila International Container Port- Bureau of

Custom- Maam asked me to or to look for Mr. Emman to record the documents of SAD

or IEIRD and after that check the payment of arrastre charge and wharfage dues and

also check the truck arrival at X-ray field. And we also wait for the papers that we

passed at FED Section.

April 20, 2017. We went to the Manila International Container Port- Bureau of

Custom. First, we went to the ATI or Asean Terminal Ink to check the date of arrival and
its registry number. Then, I was tasked to look for Mr. Emman to list and check the

Single Administrative Document. After that, Joan gave the document of entry for X-ray

to look for Mr. Raul at FED Section at Section 11. We went to the Task Force to submit

the papers then I was tasked to go to the X-ray Office to sign the documents. Then, we

went to the Marine Division to wait the papers that was submitted inside the office of

Bureau of Custom.

Registry no. - a reference number given to a particular register of vessel.

These are the Sections inside the Marine Division:

Section 1. Foodstuff

Section 2. Textiles

Section 3. Warehousing

Section 4. Electrical

Section 5. Motor Vehicle

Section 6. Machinery & Non-Electrical

Section 7. Machinery & Non-Electrical

Section 8. Machinery & Non-Electrical

Section 9. Machinery & Non-Electrical

Section 10. Iron and Steel Products

Section 10. Hardware

Section 11. Fuels, Oils Organic & Inorganic

Section 12. Plastics & Miscellaneous, Chemical Product

Section 13. Tobacco & Spirits

Section 14. Miscellaneous

April 21, 2017. In the morning, I was asked by Ms. Marrianne Suclan to be in-

charge in answering phone calls from the clients since Ms. Lilibeth Alvarez was out of

the day. After that we went to Bureau of Custom to process some customs procedure.

First we went to the FED section to check the temporary assessment notice that been

passed last week. Meanwhile, we wait for a minute then went to the pay the warehouse

dues and arrastre charge. I, and my co-trainees, Joan Flores and Jomie Grace

Mansayon were tasked to the different department. I was tasked to go to the canteen to

photocopy the papers and went to the Task Force to submit the papers. And I was

tasked to notarized the papers and submit to the Export Division.

April 22, 2017. I was requested by Mrs. Marriane Suclan to go to the Himmel

and receive Commercial Invoice, Packing List, Bill of Lading and other documents for

the preparation of entry. And then I went back to the brokerage firm for the

recordkeeping of the entries. In the afternoon, I spent the rest of the day filing up

documents of finished job orders.

Packing List- is a document that contains the quantity and kinds of

packages, their contents, the net and gross weight in kilograms, the full

dimensions and size of each package. It supplements the commercial

invoice when numerous items are being shipped, or when the quantity,

weight or content of articles in a shipment vary.

Commercial Invoice- a written account or itemized statement of

merchandize shipped or sent to a purchaser, consignee, factor and etc.

With the quantity, value or prices and charges annexed and maybe as

appropriate to a consignment or a memorandum shipment as it are to


Bill of Lading- a written contract between the shipper and the carrier

evidencing receipt of commodities and constitutes a title of ownership over

said goods. It may also be used as an instrument of ownership which can

be bought, sold, or traded while the goods are in transit.

April 23, 2017. Sunday

April 24, 2017. I was requested this day to the Manila International Container

Port. I accompanied Ms. Marriane Suclan. We went first to the Philippine National Bank

to deposit the money. After that we went to the Sampaloc to meet the client to give the

documents. Then after that we went to the Manila International Container Port. First, we

photocopy the papers then notary it and went to the arrastre section to pay the charges.

Next, we went to the assessment office to submit the papers. Then we went to the BPI

or Bureau of Plant and Industry office to fill up the papers and submit it. We went to the

ATI, PPA, and TABS for some customs procedures for the said forthcoming importation.

Bureau of Plant and Industry (BPI)- a Philippine government agency

that issues the phytosanitary certificate and fumigation certificate for the

export of plants, vegetables, live insects, seeds and nuts for planting and

consumption, spices and medicinal herbs. It also issues clearance for the

importation of onion, garlic, potatoes, and cabbage, for seedling

April 25, 2017. In the morning, I was asked by Ms. Lilibeth Alvarez to go to

South Harbour- Bureau of Custom to process on the assessment of a shipment at

Section 12. In the afternoon, I deposit money in the Philippine National Bank and pay

other duties and taxes at the PNB. Then, I spent the rest of hours at the bureau of

custom to accompany my co- trainees.

April 26, 2017. I and my co-trainees were tasked to the Bureau of Custom

together with Mrs. Lilibeth Alvarez. We went first to the FED Section at Section 11 and

wait for the final of entry. I was asked to photocopy the papers. Then, we went to pay

the arrastre charge and wharfage dues. After that, we went to the POM X-ray field office

to sign the documents. Lastly, we take the gate pass to the TABS and give to the

person who is the owner of the truck to take the cargoes.

Gate pass- is a simple document containing the detail of items while

making any product movement outside the warehouse. It is defined to

secure the outbound transactions and ensure as smarter way of

managing and keeping a track of the inventory for those products which

were not dispatched for fulfilling an order.

April 27, 2017.I was tasked first to the Bureau of Custom for some customs

procedures. Then after that I was requested to check and audit the vouchers and

liquidation of expenses of office and submit it to Mrs. Abigail Brutas and also requested

to do some office works for the rest of the day.

Liquidation- final computation of customs duties, taxes, ad other charges

due on imported goods.

April 28, 2017. Special Holiday. We have a one day Seminar-workshop with the

theme of Harmonizing Assessment Functions and Issues under the CMTA (Customs

Modernization and Tariff Act) from 8:00 am to 5:00pm at the LLAVE Training Lounge,

Manila, Philippines.

CMTA (Customs Modernization and Tariff Act)- President Benigno III

has signed into law the CMTA last May 30, 2015 which is expected to

reduce corruption in the Bureau of Customs, as well as technical

smuggling in the country.

Tariff- a schedule of duties imposed by a government on imported or in

some countries exported goods.

April 29, 2017. I and my co trainees, Joan Flores and Jomie Grace Mansayon,

were requested by Mrs. Lilibeth Alvarez to file up the documents of the previous

importations of different companies. After a while I was request to answer the phone

telephone calls. And we were asked to audit the liquidation of expenses and vouchers in

the office. This is the last day of the On-the-Job Training under the ABIGAIL BRUTAS

CUSTOMS BROKERAGE, then after that we were given by a certificate and samples of

documents and forms on importation of different importers. After I accomplished all the

tasks they assigned to me, Ms Lilibeth gave us the evaluation sheet, other documents

needed by the office as a basis for future reference and my graded performance in their

company for the entire duration of my On-the-Job Training.

After office hours, I, Joan Flores and Jomie Grace Mansayon together with the

employees were treated by our boss at the YAKIMIX restaurant at the Robinson Mall for
a little farewell party for us and said goodbyes and compliments for a job well done on

our training.

April 30, 2017. We go to our office at Binondo, Manila. We are given a

Certificate of Completion by Mam Beth.

May 1, 2017. We go to MOA (Mall of Asia) to enjoy our remaining days in Manila,

we spend time with each other. We also go to Luneta Park, to enjoy the view, explore

and experience the activities in there.

May 2, 2017. We take this opportunity to have a whole day rest.

May 3, 2017. I and Jomie went to explore in the divosoria and other places to

buy something. Then, we spent the hours on the malls.

May 4, 2017. We woke up early because we have to arrive at Batangas Port for

our schedule of going back in Aklan. Before we left the dormitory, we go to Sir Jesus

Llorandos house to thank him and to say goodbye. We are accompanied by Mam

Michelle up to Cubao.

May 5, 2017- We arrived at Aklan at 10;00 pm together with my classmates.



Based on the activities that undertaken, the trainee arrived at following conclusions:

1. On the Job training is the first step of a students knowledge in actual working


2. The trainee acquainted the different documents used in importing/ exporting

shipment and customs procedures.

3. The trainee can apply the lessons and skills from the four years of formal


4. The trainee can practice or apply the discovery that there are still a lot learning

experiences from actual practices.


Based from the results of the training attended, the trainee recommends the following:

1. It would be better if the number of hours of On-the-Job training be increased so

that the trainees will acquire more knowledge and skills.

2. It would be better if the school facilities will be improved especially the library, the

customs updated brochures and practice room foe the students can acquire.

3. It would be helpful for the trainees to attend seminars which could help them gain

more information and knowledge to develop their skills for the chosen course.
4. It would be great if it has more instructors so that students are properly guided.


Customs Guidelines For Personnel Assigned in Port Airport Operations Warehousing,

Llorndo, Jesus G. 2006 Dictionary of Tariff and Customs Terms. Sta. Cruz, Manila City

The Basic Guidelines of Importing Goods into the Philippines.

Dictionary of Tariff and Customs Terms.

Philippine Tariff Commission 2013. Tariff and Customs Code of the Philippines. Volume

II. East Avenue, Diliman, Quezon City.