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CUSTOMS ADMINISTRATIVE ORDER (CAO)
NO. ___________
5
SUBJECT: ACCREDITATION OF IMPORTERS
___________________________________________________________
Introduction. Pursuant to Section 1226 in relation to Section 202 and
10 other relevant provisions of Republic Act (R.A.) No. 10863 entitled “An Act
Modernizing the Customs and Tariff Administration”, otherwise known as
“Customs Modernization and Tariff Act (CMTA)”, the following guidelines on
the accreditation of Importers are hereby consolidated and adopted.
15 Section 1. Scope . This CAO shall cover all Importers who will deal with
the Bureau in relation to the importation, movement and clearance of
goods.1
Section 2. Objectives .
20
2.1. To simplify the accreditation procedures for Importers including the
use of mandatory receipt of electronic notices;
2.2. To enhance the Bureau’s risk management and enforcement
25 capabilities through the full use of information and data provided by
the Importers; and
2.3. To establish and implement an accreditation information management
system making full use of the Information and Communications
30 Technology (ICT).
Section 3. Definition of Terms . For purposes of this CAO, the following
terms are defined as follows:
35 3.1. Bureau — shall refer to the Bureau of Customs.2
3.2. Client Profile Registration System (CPRS) — shall refer to the system
where client information obtained during the accreditation or
registration of various clients and stakeholders are captured and
40 recorded. Enrollment in the Bureau’s CPRS shall be mandatory for
5 1 cf. CMTA, Title XII, Chapter 3, Section 1226; cf. CMTA, Title I, Chapter 2, Section 102
(uu).
2 CMTA, Title I, Chapter 2, Section 102(i).
Page 1 of 42 – CAO NO. __________
10
transactions through the Bureau’s automated cargo clearance system.
3.3. Declarants of the Importer — shall refer to the following persons
registered by the Importer as their declarant:
45
3.3.1. For natural persons: Importer(s) himself or
his/her representative authorized through a
Special Power of Attorney; and
50 3.3.2. For juridical entities: Responsible officer(s)
authorized through a Secretary’s or Partners’
Certificate.
3.4. Importer — shall refer to the person who imports goods into customs
55 territory or the consignee, the holder of the bill of lading or air
waybill, or other equivalent transport document if duly endorsed by
the consignee therein, or, if consigned to order, duly endorsed by the
3
consignor.
60 For purposes hereof, an Importer is either of the following:
3.4.1. Accredited Importer — shall refer to the status given by the
Bureau to a private entity to be able to transact and conduct
business with the Bureau relative to goods imported into the
65 Philippine customs territory.
3.4.2. Registered Importer — shall refer to the status given by the
Bureau to any government agency, instrumentality, foreign
embassy, or international institution, association or
70 organization to be able to transact and conduct business
with the Bureau relative to goods imported into the
Philippine customs territory.
3.5. Indentor — shall refer to a person who, for compensation, acts as a
75 middleman in bringing about a purchase and sale of goods between a
foreign supplier and a local purchaser. An Indentor is on the same
class as commercial broker or commission merchant.4
3.6. Joint Venture (JV) — shall refer to an association of persons or
80 companies jointly undertaking some commercial enterprise. Generally,
all contribute assets and share risks which requires a community of
interest in the performance of the subject matter, a right to direct and
3 cf. CMTA, Title IV, Chapter 1, Section 404.
4 Schmid vs RJL Martinez Fishing Corp., GR No. 75198 October 18, 1988.
15
Page 2 of 42 – CAO NO. __________
20
govern the policy in connection therewith, and a duty, which may be
altered by agreement to share both in profit and losses.5 It is an
85 organization formed for some temporary purpose.6
3.7. Material Information — shall refer to substantive information
compliant to the requirements of the Bureau concerning the identity
and circumstances of the applicant Importer, in which the absence or
90 misrepresentation thereof may be the basis for the disapproval of an
accreditation application, the suspension or revocation of an existing
accreditation, including the blacklisting of Importers, as the case may
7
be.
95 3.8. Non-regular Importer (NRI) — as distinguished from a regular Importer,
shall refer to a person or entity who imports goods and consequently
transacts with the Bureau on one occasion only covered by a single bill
of lading or air waybill within 365 days to be reckoned from the
approval of the application for registration as NRI.8
100
3.9. Principal Officers — shall refer to the directors and/or officers of the
corporation including the President, Vice-President, Treasurer and
Corporate Secretary as appearing in the Articles of Incorporation (AOI)
or the General Information Sheet (GIS) in case of corporation;
105 Resident Agent or Country Manager in case of foreign corporation;
Chairman and Vice-Chairman of the cooperative; Partners in a
partnership; Owner of a one-person corporation; or the Sole
Proprietor, in case of sole proprietorship. In case of newly established
corporation, incorporators are considered Principal Officers of the
110 corporation. Where the incorporators are juridical persons, the
President or chief executive officer of the juridical entity shall be
deemed Principal Officers of the applicant company or entity.
3.10. Responsible Officers — shall refer to the officers of the Importer who
115 are duly designated and authorized to represent and sign the
application for accreditation or registration in behalf of the Importer
and to take full responsibility, together with the Principal Officers, in
ensuring compliance by the company of its responsibilities as
Accredited Importer. He shall also act and sign documents, for and on
120 its behalf, relative to the importation, movement and clearance of
goods.9
5 Kilosbayan vs, Guingona, 232 SCRA 110 (1994).
6Aurbach, et. al. v. Sanitary Wares Manufacturing Corporation, [180 SCRA 130 (1989).
7 cf. Black’s Law Dictionary.
8 cf. CMO No. 04-2014; CMO No. 44-2009, Section 2.1.
25 9 cf. CMO No. 11-2014.
Page 3 of 42 – CAO NO. __________
30
3.11. Third Party Importer — shall refer to any person who deals directly
with the Bureau, for and on behalf of another person, relating to the
125 importation of goods such as an Indentor, commercial broker and
commission merchant.10
Section 4. General Provisions:
130 4.1. Only accredited or registered Importers can transact with the Bureau
using the Bureau's automated customs processing system.
4.2. The customs accreditation shall be valid for a period of two (2) years
from the date of its approval, unless otherwise suspended, revoked or
135 cancelled as provided herein, subject to strict compliance with Section
78.4 of this CAO.
Unless the automated customs system is already capable to allow
continuous validity of up to two (2) years, the Importer shall, prior to
140 the lapse of one (1) year from the approval of its accreditation, notify
the Bureau through the Management Information System and
Technology Group (MISTG) and/or Account Management Office (AMO)
to update its accreditation status in the CPRS.
145 4.3. The Bureau, through a CMO, may allow one-time accreditation
privilege to Accredited Importers with a high level of customs
compliance record under the Authorized Economic Operators (AEOs)
and other trade facilitation programs.
150 4.4. An accreditation fee in the amount of Five Thousand Pesos
(Php5,000.00) shall be required for new application or renewal of
accreditation. The fees shall be subject to periodic review in
accordance with Section 1301, Title XIII of the CMTA, and applicable
rules and regulations.
155
4.5. All applicants shall register with the Bureau’s CPRS in accordance with
the existing rules and regulations. They shall disclose therein the
Responsible Officers of the Importer, Declarants of the Importer, if
any, as well as other Material Information.
160
The Declarant of the Importer, other than a registered and licensed
customs broker, shall be registered with the CPRS and authorized to
act as such for only one Importer.
165 4.6. The Bureau shall issue separate guidelines for the accreditation,
10 cf. CMTA, Title I, Chapter 2, Section 102 (uu).
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