RMO No. 33-2014: Amends the policies, guidelines and procedures in the issuance of Importer’s Clearance Certificate and Customs Broker’s Clearance Certificate relative to accreditation as importer/customs broker

Key points

1. Changed requirements. A customs broker with no trade name need not submit a certified true copy of Business Name registration. BOI/PEZA-registered entities and locators in Freeport or special economic zones with tax incentives must also submit their Certificates of Registration from the Investment Promotions Agencies.
2. New applicants. Newly registered applicants, or those never accredited by the Bureau of Customs (BOC), submit a printer’s delivery receipt and proof of eFPS filing for at least two consecutive months. Proof of a single importation is no longer required.
3. Representation. An individual applicant with a severe medical condition may be represented by an attorney-in-fact with a notarized Special Power of Attorney and a sworn medical certificate endorsed by a government physician. For non-individual applicants, authorized officers are those in the latest General Information Sheet; any other board-authorized person must sign a sworn statement of joint or several liability.
4. Provisional ICC/BCC. Importers and brokers on the BOC list as of February 2014 who filed on or before July 31, 2014 qualify for a Provisional ICC/BCC. Where tax verification is not complete, they must be BIR-registered, have no delinquent account, have no pending criminal case and not be tagged Cannot be Located.
5. Conversion to regular certificate. The six-month provisional validity runs while the holder shows compliance, with documents filed with the ARMD at least thirty (30) days before expiry. The regular ICC/BCC or a denial letter is issued on or before expiry, and non-receipt on the expiry date is deemed denial.
6. Denied applications. Requests for consideration go to the Office of the Assistant Commissioner-Collection Service by letter, with proof of tax compliance addressing the grounds for denial. Annex B of RMO No. 10-2014 is also amended to add a question on electronic submission of the summary lists and alphabetical lists.

Who is affected

• Importers
• Customs brokers
• BOI/PEZA-registered entities and Freeport or special economic zone locators

Deadlines and effectivity

• Applications for provisional certificate: on or before July 31, 2014
• Provisional ICC/BCC validity: six months
• Compliance documents: at least 30 days before expiry