Customs 9 Assignment. Yellow paper no back to back.

Submission 3/16/20

1. What is the Republic Act no. 9280?

2. What is the short title of Republic Act no. 9280?
3. What is the policy if the state in relation to customs Broker Profession?
4. How the implementing rules and Regulation (IRR) shall be interpreted?
5. What is the Professional Regulatory Board (PRB) for Customs Brokers?
6. What are the powers and functions of the Board for Customs Broker?
7. What is the composition of the Board for Customs Broker?
8. What are the qualifications of the Board Chairman and Members of the Board?
9. What is the selection process for the Chairman and the Members of the Board for
Customs Broker?
10. What is the term of Office for The Chairman and Members of the Board of Customs
Brokers?
11. What is the compensation and allowance of the Chairman and Members of the Board?
12. Are the Chairman and Members of the Board considered as government employee?
13. Granting for the sake of argument that the Chairman and Members of the Board are part
of the Civil Service, how are they classified?
14. May a custom broker who have been appointed as board chairman or member still
allowed to practice his profession as a customs broker?
15. Supposing that the Board Chairman or Member has resigned, retired his term of office
has expired or otherwise separated from his office as such board chairman or member,
could je immediately practice his profession as customs broker?
16. What are the grounds wherein the chainman and members of the board be suspended or
removed?
17. Who shall keep the records of the Board?
18. What is the assistance to be given by PRC with regards to secretariat and support
services by the Board?
19. What are the contents of the annual report of the Board, to whom submitted and when
shall it be submitted?
20. What is the Licensure Examination for Customs Broker?
21. How many times shall the license examination be given by the PRB?
22. May the Board give the Licensure Examinations more than once a year?
23. What is the scope of the examination?
24. What is the purpose of the licensure examination?
25. What are the qualifications of applicants for examination?
26. What is the passing grade in the Licensure Examination?
27. When is the result of the examinations be released by the PRB?
28. What shall be issued to the successful examinees?
29. What shall be the content of the certificate of registration?
30. Aside from the certificate of registration what shall be issued to successful examinees?
31. When shall the Professional Identification Card be renewed?
32. May the Board refuse to register a successful examinee? On what grounds may it refuse
to register a successful examinee?
33. Ms. Lovely Salazar is a customs administration graduate from LPU- Manila. She was
convicted of killing a person, although in self-defense, finished service of her sentence in
 Muntinlupa Bilibid Prison in 2019. She intends to take the 2020 Licensure Examination. If
she passes the examination may the board refuse passes the Certificate of Registration to
her on the ground that she has been convicted of a criminal offense involving moral
turpitude?
34. Is the refusal to register permanent in nature?
35. What is the roster of professional customs brokers?
36. Aside from securing certificate of registration and professional identification card what
also shall a successful examinee do in order to be able to practice the customs broker
profession?
37. What is the scope of practice of Customs Broker Profession?
38. A customs broker is considered in the practice of his profession if the nature and
character of his employment in private enterprise requires professional knowledge in the
field of customs and tariff administration is provided for under RA no. 9280. Does this
mean that only customs brokers may be employed as import managers, export managers
or logistics managers as these type of employment requires knowledge in the field of
customs and tariff administration?
39. What activities in customs processing may be delegated to non-customs brokers?
40. How would customs brokers manage their activities if delegation to non-customs
brokers in customs processing is limited?
41. What are the activities or functions of a customs broker that may not be delegated?
42. What other activities may be engaged into by a customs broker that he may be
considered in the practice of the profession?
43. A customs broker employed as import-export manager in a multinational company is
being asked to sign all the import and export entry declarations and be the one into
process all the shipments at he Bureau of Customs. Is this possible?
44. May government employee who are not customs brokers but who occupy positions
requiring professional knowledge of customs and Tariff Administration be charged with
illegal practice of customs broker profession?
45. A Collector who is not a customs broker, retired from Bureau of Customs after twenty
(20) years continuous service the last five years of which was a district collector of the
Port of Manila. May he teach customs and tariff administration subjects?
46. Atty. Danny Salazar has been teaching taxation in leading law schools. Being a lawyer
may he teach customs and tariff law in university offering Bachelor’s Degree in Customs
Administration?
47. Under RA 9280, what documents shall be signed only by a customs broker?
48. On what instances are a customs broker not allowed to sign documents?
49. Who are exempt from the provisions that only customs brokers may sign import and
export entry declaration?
50. “Import and Export entry declarations shall be signed only by accustoms broker…” how
would be the Bureau of Customs make importers accountable for violations of the CMTA
relative to their importations?
51. May attorney-in-fact still transact business with the Bureau of Customs?
52. What is the general provision in RA 9280 that prohibits against the unauthorized practice
of customs broker profession?
53. The second sentence of Section 29 states “No firm company, or association may have
registered or licensed as such for the practice of customs broker profession”. Does this
 mean that customs brokers may only engage in individual practice and not engage in
practice through partnership?
54. An international forwarding company was also issued license to operate as an customs
brokerage company last January 2005 having satisfactorily complied with the
requirements of the collector of customs. For 2019 they plan to employ for fixed salary
Bambie Salazar and let her handle the Customs Clearance of their clients at MICP, POM,
and NAIA. The company alleges that it will not engage in corporate practice as it is the
customs broker that will release the shipments at customs? Is its stand tenable?
55. Big corporation have been used to dealing with forwarding companies and brokerage
companies in their accreditation proves they even require posting of bonds or
transportation insurances. Would not these corporations hesitate to deal with individual
customs brokers of partnerships because they may not have sufficient capital to handle
their transportation or delivery requirements?
56. What is meant by prohibitions against financing activities by customs brokers?
57. What were the reasons for the inclusion of financing prohibition?
58. What about the pre-filling of import entry expenses like local charges of shipping lines
and forwarding companies like THC, LCL charges, handling charges and other similar
charges? May a Customs Broker advance such charges in behalf of client-importers?
59. The payment of arrastre, wharfage, storage and other charges are technically not part of
customs clearing proves as payment of such charges may be done only after the Bureau
of Customs has given the go-signal to the arrastre operator or off-dock operators to
release shipment. If the importer contracts the services of forwarding company to
advance such charges is there any violation of section 30?
60. Supposing in a situation where the customs broker himself owns the trucking company
who will secure delivery of customs cleared shipment may he advance the port charges
as a trucking company and not guilty of financing activity?
61. What is the general provision in RA 9280 in the revocation of certificate of registration/
professional identification card and suspension from practice?
62. What is the difference between suspension from practice and revocation of certificate of
registration?
63. What is the minimum period when a customs broker whose certificate of registration has
been revoked to appeal for reinstatement?
64. Are customs broker of foreign nationality allowed to practice in the Philippines?
65. What is an APO?
66. What are the provisions of RA 9280 with regards to APO of Customs Brokers?
67. Under Section 31, RA 9280 a Customs Broker registered with the PRB “ shall
automatically become a member of the APO and shall receive the benefits and privileges
appurtenant thereto,” does it mean that all customs brokers are requires by law to pay
the annual membership fees of the APO?
68. Explain and illustrate the accreditation process by PRC of APO.
69. What shall be the source of funding for the implementation of RA 9280?
70. What leave were repealed or amended by RA 9280?