Customs Memorandum Order No. 04-2014, signed by Customs Commissioner John Phillip Sevilla and dated February 21, implements Finance Department Order No. 12-2014 requiring importers and customs brokers to be accredited before they can import goods or do business with customs.
Under CMO 04-2014, the BOC’s Account Management Office (AMO) will facilitate the accreditation of importers and brokers, the second stage in the accreditation process.
Stage one involves securing an Importer Clearance Certificate (ICC) and a Brokers Clearance Certificate (BCC) from the Bureau of Internal Revenue.
AMO replaces the Interim Customs Accreditation Unit (iCARE) office of the BOC. AMO will also be responsible for the Client Profile Registration System for importers and customs brokers. For customs offices outside Metro Manila, documents will be coursed through the Office of the District Collectors/Port Collectors concerned.
Accreditation of importers and brokers will be approved by the AMO chief.
The BIR-ICC and BIR-BCC should be submitted within application for accreditation within 90 days from issuance of CMO 04-2014, otherwise the existing accreditation shall be deemed expired after the lapse of the said period.
Within 30 days before the expiration of the existing and current accreditation, all importers and customers brokers must submit their application for accreditation.
The accreditation will be valid until revoked or cancelled, the BOC memorandum said.
Applications for accreditation are processed for a fee of P1,000.
The AMO will maintain a database of the importer’s list of importables that will be linked to the electronic-to-mobile (e2m) system directly or through value-added service providers as a requirement for filling out import entries.
The list of importables must contain clear descriptions in both technical and tariff terms as provided for in the existing rules and regulations. This should include the estimated volumes and values of the goods for the incoming 12 months.
In case the list of importables includes regulated items such as rice and sugar, an accreditation of the importer from the corresponding government offices concerned, such as the National Food Authority and the Sugar Regulatory Authority, is needed.
AMO will also provide internal guidelines for the risk profiling of importers and customs brokers, for example: high, medium, or low risk.
The risk profile of importers will be the basis of their membership of the Super Green Lane program of the BOC.
An accreditation can be revoked or cancelled if an importer or broker violates the rules and regulations of the CMO; fail to change registration information within the period required; submit false information and document; failure to report to the proper customs authorities any fraud involving customs revenue; and commission of any act in violation of the Tariff and Customs Code of the Philippines.
An accreditation can be automatically cancelled if an importer or broker fails to make valid transactions for the past 12 months.
The AMO will communicate with its equal office in the BIR, the Accounts Receivable Monitoring Division, for the list of importers and brokers suspended and disqualified.
The CMO covers all importers and brokers transacting business with the BOC, except those with once-a-year importation; importing via parcel post or by informal entry; importations of the government, foreign embassies, consulates, legislation, agencies and other foreign governments and international organizations. –– Roumina M. Pablo