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RMC No. 22-2014: Publishes the full text of DOF Department Order (DO) No. 018-2014 relative to the amendment of DO No. 12-2014 with respect to the rules on the accreditation of importers and customs brokers

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Summary

RMC No. 22-2014 publishes the full text of DOF Department Order (DO) No. 018-2014, which amends DO No. 12-2014 on the accreditation of importers and customs brokers.

Key points

  1. BIR clearance. On filing of an application, the BIR issues the BIR Importer Clearance Certificate (BIR-ICC) or Customs Broker Clearance Certificate (BIR-BCC), subject to documentary requirements and verification procedures set by the Commissioner of Internal Revenue. The Commissioner issues the rules for these procedures and requirements.
  2. BOC registration. An applicant who wants to register with the Bureau of Customs (BOC) presents the BIR-ICC or BIR-BCC to the customs office. The Commissioner of Customs issues rules for registering BIR-accredited importers and brokers with a validity period of three years, and for suspension, revocation or cancellation in case of violations. The BOC may also set rules for risk profiling and classification.
  3. Deadlines for rules and compliance. Both Commissioners issue their rules within fifteen (15) days from issuance of the Order. Importers and customs brokers have ninety (90) days from issuance of those rules to comply, or their accreditation is deemed automatically expired.

Who is affected

  • Importers
  • Customs brokers

Deadlines and effectivity

  • Rules issued within fifteen (15) days from issuance of the Order
  • Compliance within ninety (90) days from issuance of the rules
  • Customs registration valid for three years
  • Issued April 11, 2014

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.