BACKGROUND ON THE

PHILIPPINE
REGULATORY BOARD
FOR CUSTOMS BROKERS
Origin and growth of customs broker
profession
SPANISH REGIME

Transacting business with the Bureau of Customs goes back to the

Spanish regime
The Filipinos having traded with neighbouring countries even before
the discovery of the island by Magellan
The first Customs house was established during the regime of Gov.
Quido de Lavezares in the 16th century
Duties that being collected at that time were called “almojarifasgo”
but transactions with the government were simple as there were only a
Tariff Board created by the Spanish Government which promulgated
rules and regulations governing the collection of duties
The transaction were carried on directly by importers and exporters
through their authorized representatives now properly know as
“personeros” but were then adually under their employment
Origin and growth of customs broker
profession

AMERICAN REGIME

Through the times, international trade became more and more

complicated
The volume of imports and exports increased as dictated by the
Philippine economic-socio-political growth and upon the
colonization by the Americans, the first Tariff Act was enacted.
Philippine Tariff Act of 1909 which was substantially patterned
after the US Tariff and the promulgation of the Revised
Administrative Code
The Government take interest in strictly supervising the
activities and operations of all so called “personeros”
Origin and growth of customs broker
profession
An incident in the waterfront that caused grave loss to the
coffers of the Americans government left to the screening
and examination of persons dealing with the Bureau of
Customs transferring the responsibility of authorizing the
delivery of imported article to ship owners and their
agents before the BOC may allow their release

The persons doing the work of Customs Brokers could not

devote full time to their employers because unscrupulous
importers took advantage of their ability ad experience by
inducing them to do the clearing from the Bureau of
Customs for others while importers raked the benefits
Origin and growth of customs broker
profession

FIRST GOVERNMENT EXAMINATION

The government then started screening these people by giving

written examination and making them responsible for their acts and
deeds as customs broker in order that they may represent several
importers
Periodic examinations were conducted by the Collector of Customs
with the aid of division heads and subject matters have been divided
into several topics, such as
Classification
Appraisal
Administrative Laws
Procedures and operations
Others allied matters
 Origin and growth of customs broker
profession

 Qualifications then were stressed on

Experience and basic knowledge
Age requirement was only 21 years
Educational need to be a high school
Corresponding character endorsement
Origin and growth of customs broker
profession
UNDER PHILIPPINE INDEPENDENCE

The declaration of the Philippine independence by the

Americans did not bring much radical change in the
operations and qualifications of the customs broker

In the liberation and rehabilitation stage of our country,

the customs broker played the heroic role on working
side by side with Bureau of Customs in expediting the
delivery of American aids and supplies for speedy
recovery of our economy
 Origin and growth of customs broker
profession
FIRST ASSOCIATION OF CUSTOMS BROKERS

It is called Association of Customs Brokers of the Philippines, Inc.

It was adopted a set of Code of Ethics on April 15, 1938, for them
to observe as the increasing foreign trade has caused a lot of
misunderstanding among them and unfair practices were being
employed by non-licensed persons while unscrupulous experienced
customs oriented imported started to prejudice their ranks
Succeeded in creating a Board of Examiners for Customs Brokers
removing the power of qualifying persons to become customs
broker from the Bureau of Customs
The prerogative of licensing remained with it upon the enactment
of RA 1937, otherwise known as the Tariff and Customs code of
the Philippines
 Origin and growth of customs broker
profession
FIRST BOARD EXAMINATION FOR CUSTOMS
BROKERS

The first written examination conducted by the Board of

Examiners with the help of the Civil Service
Commission was given in 1958/1959 with qualification
being rigid on age and educational attainment
The passing of the first examinees marked the birth of a
unique profession in that for the first time a certificate
was issued although opening of the book (The Code)
allowed in the subject of tariff laws was maintained
The examination were given every 2 years
 Origin and growth of customs broker
profession
CREATION OF BACHELORS DEGREE IN CUSTOMS
ADMINISTRATION

A new college course equivalent to a Bachelors degree was

authorized by the Department of Education to be taught and a
high school graduate can pursue the course to earn a Bachelor of
Science in Customs Administration thereby making him eligible
after passing the board examination to practice
Customs brokerage in any port of entry of his choice
Enter private offices
Government service or offices
Bureau of Customs
Tariff Commission
Department of Trade
Other offices where his knowledge can be useful and utilized as any 9other
professional
Origin and growth of customs broker
profession

UNDER MARTIAL LAW

 With
the proclamation of Martial Law, RA 1937 was
amended by PD 34

 The changes in the qualification to take the board

examination as warranted by new college course and for
the graduate’s placement for employment and the need
for qualified man
 Origin and growth of customs broker
profession
Under the old law PD 34, the requirement to be able to take the
Customs Brokers examination, the applicant must possess the
following qualifications:
At least 21 years of age
A citizen of the Philippines
Of good moral character
Has completed a four year collegiate course, where he ahs
creditably taken at least 18 academic units in Tariff and Customs
and/or Taxation. An applicant may be allowed to take the
examination provided that for every deficiency of 3 academic units
in Tariff and Customs and/or Taxation shall be substituted by at
least 3 months of actual experience in Customs Brokerage and/or
customs and tariff matters, provided, that said experience shall be
duly certified by the employer or employer’s of the applicant
 The role of customs brokers in Philippine
economy
The Customs Broker are little known in our economy but in the field
of international trade they are the hub of exporters and importers
playing a vital role in the movement and flow of foreign trade
They constitute the link between the government and the
international commerce of the country and contribute a lot in the
collection of revenue and equalizes supply and demand by being
factor in the flow of goods and merchandise in our economic
development and progress.
The Customs Broker helps in the effective administration of the tariff
and customs laws in that
cargo movement in the piers and are efficiently done
Unnecessary losses to importers are averted
Correct assessment of taxes and duties maximize
Functions of tax expedited
The role of customs brokers in Philippine
economy

Every country in the world has customs

brokers and it is universally accepted
that they are the vital to the economy of
the country as long as there is foreign
trade, more so, in the Philippines, being
a maritime country
 WHAT IS CUSTOMS BROKER?

Any person who is bona fide holder of

a valid Certificate of
Registration/Professional Identification
Card issued by the Professional
Regulatory Board and the Professional
Regulation Commission
 What is customs broker?
Person who is licensed by the local customs, after passing
an examination that covers a broad range of knowledge
including customs law, customs classification, customs
tariff schedule, import and export regulations, shipping
procedures, trade documentation, etc.

He or she acts as a professional-agent for an importer or

exporter, prepares and submits all documents for clearing
goods through customs, and is paid customs-brokerage.
What is Republic act no. 9280
 It is an Act regulating the practice of Customs Broker
profession in the Philippines, creating for the purpose a
Professional Regulatory Board for Customs Broker and
appropriating funds therefore.

 Republic Act No. 9280 a consolidation of House Bill

No. 5957 and Senate Bill No. 2684, was passed during
the Third Regular Session of the 12th Congress and
signed into law by former President Gloria Macapagal
Arroyo on March 30, 2004

 It took effect April 21, 2004

Short title of RA 9280

Customs Broker
Act of 2004
Policy of the state in relation to customs
broker profession
 To give priority attention and support to
professionalizing the practice of Custom Broker
profession in the Philippines
 Which will be beneficial to the country in general and to
the economy in particular
 Through the sustained development of a reservoir of
Customs Brokers
 Whose competence has been determined by honest and
credible Licensure Examination
 Whose standards and professional service and practice
are internationally recognized, world class and globally
competitive
Objectives of the implementing rules and
regulation (IRR)

The IRR shall provide and govern:

 The standardization and regulation of customs
administration education
 The examination and registration of Customs
Brokers
 The supervision, control and regulation of the
practice of Customs Broker profession
What is CPD?
Continuing Professional Development

Continuing professional Development

allows to stay up to date in career of
choice through classes and seminars.
While some people do it on their own,
many people are required to do it in order
to keep their professional license.
 What is APO?
 Accredited Professional Organization

 Shallrefer to any organization recognized or

accredited by the Board and the Commission
pursuant to Sec 31, Art. IV of RA 9280 or any
professional organization of Customs Broker
which now or hereinafter may be recognized by
the Board and the Commission in accordance with
the foregoing provision
Chamber of Customs Brokers Inc. (CCBI)

The Chamber of Customs Brokers is the national

organization of Customs Brokers which was duly accredited
by PRC on November 13, 1991.

The Chamber has more than 3,000 members engaged in the

brokerage business, either in their individual capacity, in
partnership with other customs brokers, and as principal or
alternate customs brokers of brokerage companies.

Itis affiliated with the International Federation of Customs

Brokers Association, the Philippine Chamber of Commerce
and Industry (PCCI), the Philippine Federation of
Professional Association, and the Port Users Confederation.
 The CCBI pursues the following
objectives:

 To promote better understanding between the Customs

Brokerage Industry and the Private Sector;

 To serve as an advocacy group in its consultations with

the Bureau of Customs;

 To assist the Bureau Customs in the formulation of

policies and operational reforms;

 to conduct continuing education program.

Pursuant to the national policy ccbi the accredited
professional organization

Shall
Jointly provide a program to set-up
and promote a climate conducive to
the practice of the profession

Maximize the capability and

potential of our Filipino Customs
Brokers
 WHAT IS MEMBER IN GOOD
STANDING

Refers to a member-customs broker

who has paid his registration fees, who
is up-to-date in payment of the annual
membership dues and who is not
expelled or not suspended from the
APO
PRBCB STRUCTURE AND
BACKGROUND
What is PRBCB?

Professional Regulatory Board for Customs

Broker

The PRB for Customs Broker is a

professional regulatory body created by RA
9280 which is under the general supervision
and administrative control of the
Professional Regulation Commission (PRC)
Creation and composition of the PRBCB

There is hereby created a Professional Regulatory Board for Customs

Brokers, hereinafter referred to as the Board, under the supervision and
administrative control of the Professional Regulation Commission,
hereinafter referred to as the Commission, to be composed of a
Chairman
two (2) member
who shall be appointed by the President of the Philippines from among
the list of three (3) recommended for each position submitted by the
commission from a list of five (5) nominees for each position submitted
by the accredited professional organization of customs brokers.

The new Board shall be constituted within three (3) months from the
effectivity of this Act. chairman and two (2) member
 Creation and composition of the PRBCB

The IRR mandated the new Board shall be

constituted within three months from the effectivity
of RA no. 9280. It also provided that the incumbents
whose terms have not yet expired or who are on
holdover status shall be allowed to serve the
unexpired portion of their terms until the new and
first Board shall have been constituted
Scope of the Practice of Customs Brokers

Customs Broker Profession involves services consisting of:

Consultation
preparation of customs requisite document for imports and
exports,
declaration of customs duties and taxes,
preparation signing,
Filing
Lodging
processing of import and export entries;

Representing importers and exporters before any government agency and private entities in cases
related to valuation and classification of imported articles and rendering of other professional
services in matters relating to customs and tariff laws its procedures and practices .
 Scope of the Practice of Customs Brokers

A customs brokers and shall be considered in the

practices of the profession if the nature and character of
his/her employment in private enterprises requires
professional knowledge in the field of customs and tariff
administration.

He/She is also deemed in the practice of custom Broker

profession if he/she teaches customs and tariff
administration subjects in any university, college or
school duly recognized by the government.
Customs broker profession involves any of
the following
Consultation on matters relating to tariff and customs law, the rules
and regulations thereof, and all other laws, their rules and
regulations affecting or in connection with activities of importation
and exportation
Preparation of Customs requisite documents for import and export
Declaration of customs duties and taxes
Preparation, signing, filing, lodging and processing of import and
export entries and documents required to be filed at the Bureau of
Customs and other agency under the TCCP and other existing Laws
Representing importers and exporters before any government
agency and private entities in cases related to valuation and
classification of imported articles
Rendering of other professional services in matters relating to
customs and tariff laws, its procedures and practice
 Power and Functions of the Board

a. Promulgate, administer and enforce rules and regulations, including

the Code of Ethics and Code of Technical Standards of customs
brokers necessary for carrying out the provisions of this Act;
b. Supervise and regulate the licensure, registration and practice of
customs brokers profession;
c. Determine and evaluate the qualifications of the applicants for
registration with or without the prescribed licensure examinations
and for the issuance of special or temporary permits;
d. Prepare and modify the questions for examination and prescribe the
syllabi of the subjects for examination and their relative weight;
e. Register successful examinees in the licensure examination and issue
the corresponding Certificate of Registration and Professional
Identification Card;
 Power and Functions of the Board

f. Issue special or temporary permits to foreign customs brokers

for specific projects and for specific duration of time;
g. Look into the conditions affecting the practice of customs
brokerage, adopt measures for the enhancement of the
profession and the maintenance of high professional,
technical, and ethical standards, and conduct ocular inspection
of places where customs brokers practice their profession;
h. In coordination with the Commission on Higher Education
(CHED), examine the prescribed facilities of the universities
or colleges seeking permission to open the course or programs
of customs administration in order to ensure that standards
and essential requirements for a qualified dean and faculty
adequate budget are properly complied with and maintained;
 Power and Functions of the Board
i. Investigate violations of this Act, its implementing rules
and regulations, and the Code of Ethics for Customs
Brokers.
j. Issue subpoena and subpoena duces tecum to secure the
attendance of respondents or witnesses or the production
of documents relative to the investigations conducted by
the commission;
k. Prepare guidelines for the continuing professional
Development (CPE) in coordination with the accredited
professional organization;
l. Perform such other powers, functions and duties as may
be necessary to effectively implement this Act.
 Power and Functions of the Board
The policies, resolutions, rules and regulations, order or
decisions issued or promulgated by the Board shall be
subject to the review and approval of the Commission.
However, the Board’s decisions, resolutions or orders
which are not interlocutory, rendered in an administrative
case, shall be subject to review only if on appeal.

As provided for in the IRR, it is clearly stated that the

Board’s decision, resolution or order rendered in an
administrative case shall, unless appealed to the
Commission (PRC), becomes final and executory after 15
days from receipt of notice of judgement or decision.
Qualification of the Chairman and
Members of the Board
The chairman and members of the Board must, at the time of
their appointment:
a. Be a citizen and resident of the Philippines
b. Be of good moral character and must not have been
convicted of any crime involving moral turpitude;
c. Be a member in good standing of the accredited
professional organization of customs brokers;
d. Be a graduate of Bachelor’s Degree in Customs
Administration or a holder of a Master of Degree in Custom
Administration conferred by a college or university duly
recognized by the government, or registered and licensed
customs broker before the effectivity of this Act;
 Qualification of the Chairman and
Members of the Board

e. Be registered and licensed customs broker with a

valid of Certificate of Registration and Professional
Identification Card, with at least ten (10) years of
experience prior to his appointment;
f. Not be a member of the faculty, whether full-time or
part-time, of any school , college or university with a
regular and/or review course in customs
administration is taught, nor shall have any
pecuniary interest in such institution;
g. Not be an incumbent officer of the accredited
national organization of customs brokers.
Qualification of the Chairman and
Members of the Board
The qualifications enumerated must be possessed
by the Chairman and the members of the Board
at the time of their appointment

Moral Turpitude as defined in Black Law

Dictionary, 6th edition, is anything, which is done
contrary to justice, honesty, modesty or good
morals or any act that is considered as vile, base
or depraved contrary to accepted rule of right and
duty between man and is fellow man
Term of Office
The members of the Board shall hold office for a
term of three (3) years or until their successors shall
have been appointed and qualified. They may,
however, be reappointed for a second term. Any
vacancy in the Board shall be filled for the unexpired
portion of the term only. Each member shall take an
oath of office prior to the assumption of duties.

The incumbent chairman and members of the Board

shall continue to serve until their replacements shall
have been appointed and qualified.
Term of Office

 Should not be confused with tenure of office. The

former is used to denote the period during which an
appointee is entitled to hold office while the latter refers
to the actual period of the incumbency of said appointee.
(Nuevo v. Angeles, 76 Phil. 12)
Compensation and Allowances of the Chairman and
Member of the Board

The chairman and the members of the Board shall

receive the compensation and allowances comparable
to the compensation and allowances receive by the
chairman and members of other professional
regulatory Boards.

The compensation and benefits of the Chairman and

the Members of the Board are based on the salary
grades provided for in the Salary Standardization Law
Suspension and Removal of the
Chairman and Member of the Board
The chairman or any member of the Board may be suspended or removed by
the President of the Philippines upon recommendation of the Commission
for
Neglect of duty
Abuse of power
Oppression
Incompetence
Unprofessional
Unethical
Immoral or dishonorable conduct
Commission or toleration of irregularities in the conduct of examination or
tampering of the grades therein,
For any final judgment or conviction of any criminal offense involving
moral turpitude by the court after having been given the opportunity to
defend himself in a proper administrative investigation
This provision should be read alongside the provision of RA
8991, the PRC Modernization Act of 2000, where the
Commission is empowered to administer, implement and
enforce the regulatory policies of the national government
with respect to the regulation and licensing of various
professions and occupations under its jurisdiction as well as
the enhancement and maintenance of professional and
occupational standards and ethics and the enforcement of rules
and regulations pertinent thereto.

As provided for in the IRR Section 7, paragraph (s) of RA No.

8981 may be suppletory to the exercise by the Commission of
the abovecited provision. Thus, in addition to suspension or
removal from office, the PRC may likewise revoke and
suspend the certificates of registration and professional
licenses/identification cards of the Chairman or members of
the Board.
Supervision of the Board, Custodian of its
Records, Secretariat and Support Services

The Board shall be under the general supervision and

administrative control of the Commission. All record of
the Board, including application for examination,
examination papers and results, minutes of deliberations,
administrative and other investigative cases involving
customs brokers, shall be kept by the Commission.

The Commission shall designate the secretary of the

Board and shall provide the secretariat and other support
services to implement the provisions of this Act subject to
the usual government accounting and auditing rules and
regulations.
Supervision of the Board, Custodian of its
Records, Secretariat and Support Services

 Theprovision is consistent with Section 7,

paragraph (f) of RA No. 8981

 Tohave custody of all the records of the various

Boards, including examination papers, minutes
of deliberation, records of administrative cases
and investigations and examination results for
control and disposition;
 Annual Report
The Board shall, at the close at each calendar year, submit an
annual report to the Commission, giving a detailed account of its
proceedings and accomplishments during the year and
recommending measures to be adopted with the end in view of
upgrading and improving the condition affecting the practice of
customs broker profession in the Philippines.

This provision requires the Board to submit an annual report to

the Commission said report shall contain a detailed account
proceedings and accomplishments as well as recommendations
for measures that will upgrade and improve the practice of
customs broker profession
LICENSURE
EXAMINATION AND
REGISTRATION
 Licensure Examination
 Every applicants seeking to be registered and licensed as
professional customs broker shall undergo an examination
as to provided for in this Act.

 Examinations for the practice of customs broker

profession in the Philippines shall be given by the Board at
least once every year in such places and dates as the
Commission may designate in accordance with the
provisions of Republic Act No. 8981
Licensure Examination
Section 7 of RA No. 8981 specifically mandates that the Commission
Shall administer and conduct the licensure examinations of the various regulatory
boards including the Board for Customs Broker
Determine and fix the places and dates of examinations
Use publicly or privately-owned buildings and facilities for examination purposes

The Commission through the Board shall conduct at least one licensure
examination. The law (RA No. 8981) provides that if only one examination
is given in a year, this shall be held only on weekdays. But in cases that
there are two or more licensure examinations given in a calendar year, at
least on examination shall be held on weekdays (Monday to Friday)

The Commission is also empowered to require the completion of a

refresher course where the examinee has failed to pass 3 times, except if
otherwise provided by law
Scope of Examination
A written examination shall be given to the licensure applicants for
customs broker profession, which shall include but not limited to the
following:
Customs Laws and Implementing Rules and Regulations;

Tariff Laws and International Trade Agreements;

Practical Computation of Customs Duties, Taxes and Other Charges;
Documentations, Professional Ethics, Customs Procedures and
Practices; and
Warehousing and Cargo Handling Operations.

To conform with technological and modern changes, the Board may

recluster, rearrange, modify, add or exclude any of the foregoing
subjects as the need arises
 Scope of Examination
The law provides for the scope of the examination. This
provision should be read alongside with the provision of
Section 7, paragraph (d) of RA 8981 mandating the
Commission among others to adopt measures to preserve
the integrity and inviolability of licensure examination;
provide schools, colleges and universities, public and
private offering courses for licensure examinations with
copies of sample test questions on examination recently
conducted by the Commission and copies of the syllabi or
terms of specifications of subjects for licensure
examination.
Qualifications of Applicants for
Examinations

In order to be admitted to the licensure examination for customs broker

profession, a candidate shall at the time of filing his/her application,
establish to the satisfaction of the Board that:
He/she is a citizen of the Philippines or of a foreign country qualified to
take the examination as provided in the reciprocity provision of this
Act;
He/she is a holder of a Bachelor’s Degree in Customs Administration:
Provided, That a holder of a master’s degree in Customs Administration
shall be allowed to qualify within five (5) years from the effectivity of
this Act;
He/she is of good moral character and must not have been convicted of
any crime involving moral turpitude.
Qualifications of Applicants for
Examinations
A candidate for licensure examination must possess all the qualifications
enumerated above and none of the disqualifications.

As enumerated in Section 1 of Article IV of the 1987 Philippine

Constitution, the following are citizens of the Philippines:

Those who are citizens of the Philippines at the time of the adoption of
the 1987 Constitution
Those fathers and mothers are citizens of the Philippines
Those born before January 17, 1973, of Filipino mothers, who elect
Philippine citizenship upon reaching the age of majority
Those who are naturalized in accordance with law
Ratings of Examination

In order that a candidate may be deemed to have

successfully passed the examination, he/she must have
obtained an average of at least seventy-five percent (75%)
in all subjects, with no rating below sixty percent (60%) in
any subject.

A candidate in order to be a licensed customs broker must

obtained a general average of ate least 75% in ALL subject,
with no rating below 60% in any subject.
Release of the Results of Examination

The results of the Licensure Examination shall be released

by the Board within ten (10) days from the last of the
examination.

The Board is mandated to release the result of Licensure

Examination within 10 days from the last days of
examination
Issuance of the Certificate of Registration and
Professional Identification Card
A Certification of Registration shall be issued to examinees who
pass the licensure examination for customs broker profession
subject to payment of fees prescribed by the Commission.
The Certificate of Registration shall bear the signature of the
Chairperson of the Commission and the Chairman and members
of the Board, stamped with the officials seal of the Commission,
indicating that the person named therein is entitled to practice
the profession of customs broker with all the benefits and
privileges appurtenant thereto:
Provided, That he/she shall be allowed to practice the profession in any
collection district without the need of securing another license from the
Bureau of Customs. The Certificate of Registration shall remain in full
force and effect until revoked or suspended in accordance with this Act.
Issuance of the Certificate of Registration and
Professional Identification Card
 A professional Identification Card bearing the registration
number. Date of issuance, expiry date, duly signed by the
Chairperson of the Commission , shall likewise be issued to
every registrant upon payment of the required fees, The
Professional Identification Card shall be renewed every three
(3) years and upon satisfying the requirements of the Board.

The Professional Identification Card issued by the

Commission through the Board is valid for 3 years reckoning
from the payment of the required registration fees. Said card
shall be renewed every 3 years thereafter upon satisfying the
requirement of the Board and the Commission.
Refusal Register

The Board shall not register and issue a Certification of

Registration to any successful examinee who has been
convicted by a court of competent jurisdiction of any
criminal offense involving moral turpitude or has been
found guilty of immoral of dishonorable conduct after
investigation by the Board, or has been declared to be
unsound mind. The reason for the refusal shall be set forth
in writing.
Refusal Register
Customs Broker’s Profession is imbued with public service.
Thus any successful examinee who:

 Has been convicted by a court of any criminal offense

involving moral turpitude
 Has found guilty of immoral or dis-honorable conduce
after investigation by the Board
 Has been declared to be of unsound mind

Shall not be registered and issued a Certificate of

Registration as a licensed customs broker
 Refusal Register
 Crimes that are inherently contrary to rules or right conduct, honesty and
morality, having for its elements either fraud or deceit, always involve moral
turpitude.
 Examples of such offenses are those punishable under the Revised Penal Code
as amended such as inter alia
Estafa
Swindling
 Violation of BP 22 otherwise known as the Bouncing Checks Law
Concubinage
Bigamy
Seduction
Falsification of public documents
Smuggling
Bribery
Murder
Refusal Register

The refusal to register and the period for the deferment of

the registration if the offense or act committed does not call
for indefinite period and/or perpetual deprivation of the
chance to register shall be incorporated in the records of the
Board
Revocation of Suspension of the Certificate of
Registration, Professional Identification Card or
Cancellation of Temporary/Special Permit

The Board may, after giving proper notice of hearing to the

party concerned, revoke the Certificate of Registration and
Professional Identification Card of a Professional Customs
Broker or suspend him/her temporary/ special permit for
any of the causes of grounds under Section 20 or upon
unprofessional or unethical conduct, malpractice, or
violation of any of the provisions of this Act, its
implementing rules and regulations, and a Code of Ethics
for Professional Customs Brokers.
Revocation of Suspension of the Certificate of
Registration, Professional Identification Card or
Cancellation of Temporary/Special Permit

The revocation or suspension of the certificate of

registration or professional identification card shall be done
only after observance of due process. SUSPENSION is the
temporary divesture of the right to the exercise the
profession of a customs broker while REVOCATION can be
either a permanent or temporary cancellation of the
certificate of registration and the professional identification
depending on the gravity of the offense
Reinstatement, Reissuance or Replacement of
Certificate of Registration, Professional
Identification Card and Temporary/Special Permit

 TheBoard, may, after two (2) years from the date of

revocation of Certificate of Registration reinstate any
revoked Certificate of Registration and reissue a
suspended Professional Identification Card.

 A new Certificate of Registration or Professional

Identification Card or temporary/Special permit may be
issued to replace lost, destroyed or mutilated ones subjects
to such rules as may be promulgated by the Board.
Reinstatement, Reissuance or Replacement of
Certificate of Registration, Professional
Identification Card and Temporary/Special Permit

The Board may reinstate a de-listed custom broker after the

lapsed of 2 years from the date of revocation after review of
his or her case. Likewise, the Board is empowered to replace
lost, destroyed or mutilated Certificate or Registration or
Professional Identification Card
 Roster of Professional Customs Brokers

The Board, in coordination with the accredited professional

organization, shall prepare, update and maintain a roster of
professional customs brokers which shall contain the names
of registered professional customs brokers, their residence
and office addresses, dates of registration or issuance of
certificates, and other data which the Board may deem
pertinent.
The roster shall be open to the public, copies of which shall
be made available to any party as may be deemed necessary
The roster of professional customs brokers shall be open to
the public in order that only licensed customs broker shall
practice the profession as mandated by law.
 Issuance of Special or Temporary Permit

Upon application and payment of the required fees, and

subject to the approval of the Commission, the Board may
issue special or temporary permits to professional customs
brokers from foreign countries whose services are urgently
needed in the absence or inadequacy of local professional
customs brokers for the purpose of promoting or enhancing
the practice of the profession in the Philippines.

Special or Temporary permit to professional customs brokers

from foreign countries shall be issued only if there is no
licensed Filipino customs broker or there is a dearth of local
professional customs broker
FOREIGN RECIPROCITY
No foreign professional customs broker shall be admitted to the
licensure examination or be given a Certificate of Registration
or Professional Identification Card and be entitled to any of the
privileges under this Act unless the country of which he/she is
a citizen specifically allows Filipino professional customs
brokers to practice within its territorial limits on the same basis
as the citizens of such foreign country

Reciprocity is a term used to denote the relation existing

between two sovereign states when each of them gives the
subjects of the other state certain privileges, on conditions that
its own subjects shall enjoy similar privileges at the hands of
the other state. (Black’s Law Dictionary, 6th edition)
FOREIGN RECIPROCITY
Reciprocity is premised on international law
principle of comity, deemed as a reciprocal
courtesy that on sovereign state accords to
another based on friendship, equality and justice

In the issued IRR it specifically provides that the

Resolution of the Commission governing the
practice of foreign professionals in the
Philippines or Board Resolution thereon, shall
be applicable to the above-stated provision.
PRACTICE OF THE
CUSTOMS BROKERS
PROFESSION
 OATH
All successful examinees qualified for registration
shall be required to take an oath of profession before
any member of the Board or any government official
authorized by the Commission or any person
authorized by law to administer oaths prior to entering
into the practice of customs broker profession.

Itis a mandatory requirement that a successful

examinee before he or she can enter into the practice
of customs broker profession must first take an Oath
of Profession.
 Acts Constituting the Practice of Customs
Brokers Profession
RA 9280
Any single act or transaction embraced
within the provision of Section 6 hereof
shall constitute an act of engaging the
practice of customs broker profession.
Import and export entry declaration
shall be signed only by customs broker
under oath based on the covering
documents submitted by the importers
As Amended in RA 9853
Any single act or transaction embraced
within the provision of Section 6 hereof
shall constitute an act of engaging in the
practice of customs broker profession.
Import entry shall be signed by a customs
broker and the consignee/owner/ importer
under oath based on the covering
documents submitted by the importers:
Provided, That export declaration shall be
signed by the exporter or, at his option,
delegate the signing and processing of the
document to his designated customs broker
or authorized representative
Prohibition Against Financing Activities By
Customs Brokers

 No Customs Brokers shall advance and finance on behalf of

their client-importers the payment of duties and taxes, arrastre
charges, wharfage dues, storage fee and other port charges.

 A Customs Broker shall not have pecuniary and financial

interest in his dealings with his or her client. His relationship
with his or her clients should be based mainly on:
Competence
Respect
Intergrity
Justice
Fairness
 As amended by 9853
Admission to Professional Practice
The practice of customs broker is a professional service, admission to
which shall be determined upon the basis' of individual and personal
qualifications.

However, nothing in this Act shall prevent a corporation from being

registered for the purpose of engaging in the business of customs
brokerage as long as the corporation shall engage or hire the services of at
least one (1) customs, broker,"

"For purposes of this Act, the phrase 'engaging in the business of customs
brokerage' shall mean making representations in behalf of importer -
clients in the Bureau of Customs (BOC) and other government agencies:

Provided, That such corporations engaged in the business of customs brokering shall
have a minimum paid - up capital of One million pesos (Php1, 000,000.00) before
they are accredited by the BOC."
 Accredited Professional Organization
Allprofessional customs brokers shall have one national
organization, which shall be recognized by the Board of the
Commission as the one and only accredited professional
organization of customs brokers.

A professional customs broker duly registered with the

Board shall automatically become a member of the
accredited professional organization of customs brokers and
shall receive the benefits and privileges appurtenant thereto.

Membership in the accredited professional organization of

customs brokers shall not be a bar to membership in other
associations of customs brokers.
 Accredited Professional Organization
The recognition of the accredited professional
organization shall be based upon a Board Resolution
adopted by the Board for Customs Brokers subject to
the approval by the Commission, directing the issuance
of a certificate of accreditation pursuant to the above-
stated rule and PRC Resolution No. 179, series of 2004
and upon payment of the prescribed fee therefore.

After careful study, the Chamber of Customs Brokers,

Inc., is the one and only accredited professional
organization of customs brokers recognized by the
Board for Customs brokers and the PRC pursuant to law
Code of Ethics for Customs Broker
Profession
The Board shall adopt and promulgate the Code
of Ethics and Code of Technical Standards which
shall be prescribed and issued by the accredited
professional organization of customs brokers.

On March 2, 2005, the Board for Customs

Brokers has adopted Board Resolution No. 2,
adopting and promulgating the “Code of Ethics
for Customs Brokers.” The said code is duly
approved by the Commission.
Vested Right: Automatic Registration of
Customs Brokers

 All customs brokers who are registered and

licensed at the time this Act take effect shall
automatically be registered.

 Those licensed customs brokers before the

passage of the law (RA No. 9280) on March 30,
2004 are automatically registered with the Board
and the Commission
Penal Provisions
Any violation of this Act, including violation of
implementing rules and regulations, shall be
meted the penalty of a fine of not less than Fifty
Thousand pesos (50,000.00) nor more than Five
hundred thousand pesos (500,000.00), or
imprisonment of not less than six (6) years, or
both such fine and imprisonment upon the
discretion of the court.