RMO No. 22-2014: Precribes supplemental guidelines, policies and procedures in the accreditation of importers and customs brokers as embodied in RMO No. 10-2014

Key points

1. Data source. The Data Warehouse Systems Operations Division extracts compliance data, such as stop-filers and submissions of lists and returns, for taxpayers on the Bureau of Customs (BOC) list of accredited importers and brokers. The Accounts Receivable Monitoring Division (ARMD) sorts them by compliance level.
2. First Level. These applicants fully satisfy the criteria under Section 3.2 of RMO No. 10-2014, verified with all concerned BIR offices. They receive a regular BIR Importer Clearance Certificate (ICC) or Customs Broker Clearance Certificate (BCC) valid for three (3) years.
3. Second Level. These applicants appear to satisfy the criteria but need further verification. This includes applicants without a Certificate of Good Standing who have applied for it with the Securities and Exchange Commission. They receive a Provisional ICC or BCC valid for six (6) months, and before it expires the ARMD issues either a regular certificate or a denial.
4. Third Level. These applicants failed all criteria, or failed major ones: tagged Cannot be Located, open valid stop-filer cases, criminal cases in the Department of Justice or courts, or final, executory and demandable accounts receivable. Applications not received for incomplete documents are included. They receive a Notice of Denial of Application for Accreditation as an Importer/Broker (NDAIB).
5. Scope of the transitory provision. This processing applies only to applicants on the BOC list whose applications reached the BIR before June 30, 2014. Others are processed under RMO No. 10-2014 and are not eligible for Provisional certificates.

Who is affected

• Importers and customs brokers accredited by the Bureau of Customs

Deadlines and effectivity

• Issued June 20, 2014
• Regular ICC/BCC valid 3 years
• Provisional ICC/BCC valid 6 months
• Applications received before June 30, 2014