The Bureau of Customs is allowing persons other than the customs broker to file an application for accreditation and obtain a certificate of accreditation as declarant from the agency.
Customs Memorandum Order (CMO) No. 34-2019 provides interim rules on accreditation and registration of persons, other than the customs broker, who are entitled to act as declarant and sign the goods declaration for consumption, warehousing, and transit shipments. CMO 34-2019 implements Sections 106 (Declara
The Bureau of Customs is allowing persons other than the customs broker to file an application for accreditation and obtain a certificate of accreditation as declarant from the agency.
Customs Memorandum Order (CMO) No. 34-2019 provides interim rules on accreditation and registration of persons, other than the customs broker, who are entitled to act as declarant and sign the goods declaration for consumption, warehousing, and transit shipments. CMO 34-2019 implements Sections 106 (Declara
The Bureau of Customs is allowing persons other than the customs broker to file an application for accreditation and obtain a certificate of accreditation as declarant from the agency.
Customs Memorandum Order (CMO) No. 34-2019 provides interim rules on accreditation and registration of persons, other than the customs broker, who are entitled to act as declarant and sign the goods declaration for consumption, warehousing, and transit shipments. CMO 34-2019 implements Sections 106 (Declara
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Done CMO 34 2019-INTERIM.
REPUBLIC OF THE PHILIPPIN|
DEPARTMENT OF FINANCE] Ig fe JUL 1U 208
‘BUREAU CF CUSTOMS,
MANILA 1099
ate__0.9 JUL 2019
(CUSTOMS MEMORANDUM ORDER (CMO)
mo. 4-2pq
SUBJECT: INTERIM GUIDELINES IMPLEMENTING SECTION 106 AND
‘SECTION 107 OF REPUBLIC ACT NO. 10963, OTHERWISE KNOWN AS THE
CUSTOMS MODERNIZATION AND TARIFF ACT (CMTA)
Introduction. By virtue of the authorty granted under Section 201 of the Customs
Modemization and Tariff Act (CMTA), the folowing interim guidelines are hereby
issued implementing Sections 106 and 107 of the CMTA
Section 1. Coverage. This CMO covers the accreditation and registration of persons
entitied to act as Dedarant and sign the goods declaration for consumption,
warehousing or transtt other than the Customs Brokers. Customs Rules and
Regulations covering the accreditation and registration of Customs Brokers shall
remain in force and in effect
Section 2. Objectives.
2.1. To regulate the conduct of dalarants other than a Customs Broker
transacting with the Bureau consistent with international standards
and customs best practices;
2.2. To streamiine the requirements for the accreditation and
registration as Dedarent of Importers or person empowered to act
as agent or Attorney-n-Fact transacting withthe Bureau; and
2.3. To provide forthe responsibities and accountabilities of decarants
registered with the Bureau.
‘Section 3, General Provisions.
‘3:1. Al importers or person empcwered to act as agent or Attorney in-
Fact gesinng to lodge and process goods declaration atthe Bureau
‘must file an application for accreditation and obtain a Certificate of,
‘Accreditation as Decarant free the Bureau.
3.2. A Declarant may refer to any ofthe following
8. Consignee or importer named inthe bil of lading or airway bill
Page Lot 18-040 No,
, The exporter, being the oner ofthe gods to be shipped ot
2: Ashes ker Si er tha moto th nat2. A Declarant may,
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Page 111-040 No,
The exporter, being the owner ofthe goods to be shipped out
‘€ Acustoms broker acting under the authority ofthe importer or
from a holder ofthe bi
4. The person who has the right to pose of the goods;
The holder ofthe bling of lading or erway billy indorsed by
the shipping line or aire, respective, which may bea natural
partnerships, sole or
{A person duly empowered to act as agent or atoreyin-fact for
‘each holder.
13.3. Boxes 14 and 50 of the Single Administrative Document (SAD) with
‘the mandatory feld “Brokers/Attomey-in-Fact” shall also refer to
“Declarant” for purposes of implementing the provisions of Section
106 of the OHTA.
‘3.4, n applicant for accreditation as Declarant must be a Filipino citizen
Of legal age, except where the Importer or Exporter is himself the
Declarant and not a Filipino ctizen or the responsible officer
‘authorized to act as Decarant is nat a lipino.
3.5. A person duly empowered to act as agent or ttorney-nfact shall
‘only be alowed to represent one (1) importer or exporter.
‘Section 4. Operational Provisions.
‘4.1, Importers or person empowered to ct as agent or Attorney in-
Fact desiring to be accresited as a Dedarant are required to apply
for registration under the Cent Profile Registration System (CPRS).
‘The application for registration shall be made thru any of the
accredited Value Added Service Providers (VASPs) and shall be
STORED" in the system.
‘4.2, The application for accrediation shal be fled with the Accounts
‘Management Office (AMO) or equivalent office accompanied wath
. the following documents:
et ee
‘Bureau of Customs Official Receipt (BCOR) evidencing payment
Sag of Ser lta Oe cient pert
Thousand Pesos (Php 1,000.00);
. Printed Client Profile Reg’stration System (CPRS) Profile;
& Mig amc nares oo
Certified Photocopy of the BIR Certificate of Registration (BIR
Sed acy oh i atone of ne
fae eet aes
Filipino cltizen, photocopy of | the Alien Certificate ofGlobe LTE 2:11 AM 76 49%)
Done CMO 34 2019-INTERIM... th
Filipino citizen, photocopy of — the Allen Certificate of
Registration or Alien Employment Permit .D and Passport;
Valid NBI Clearance; and
hh. SEC/DTI/CDA Registration of company, if applicable; and
|k- Special Power of Attorney (SPA) oF Board Resolution whichever
'5 applicable authorizing the Declarant to act for and in behalf
‘of the consignee, importer or holder ofthe bil of lading.
4.3. The AMO or equivalent office shall process the application and
‘submit ts recommendation to the Commissioner for approval or
‘isapproval within three (3) working days from the date of receipt
cof te complete documents,
‘4.4. The AMO or equivalent office shall activate the stored CPRS Profile
within twenty-four (24) hours from receipt of the approval ofthe
application by the Commissioner.
4.5. In case of disapproval of the application, a notice of disapproval
dearly stating the grounds therefor, shall be signed and sent tothe
‘applicant thru his registered e-mail.
Section 5. Grounds for Denial of the Application. The following are grounds for
{enial of application for accreditation as Declarant:
‘a Absence or misrepresentation of material information;
'b. Submission of falsified or spurious documents; or
Prior conviction of an offense pursuant to Section 1401 of the CMTA.
Section 6. Motion for Reconsideration (MR). In cases where the application is.
disapproved on the ground other than lack of documentary requirements, the
sopkcart may, vain ten (10) werkeg doe fom recat fle 9 Matin tor
Reconsideration (MR) on the denial of the application with the Commissioner of
Gaze, Tha Comore sel act on ha warn (5) wering Gaye Rom
receipt thereof.
‘Section 7. Validity of Certificate of Accreditation. The Certificate of Registration
sal be val for oe (1 year om the year of ssunce ues suspended or revoked
cause.
Section 8. Renewal of Accreditation. Within one (1) month prior to the expiration
Of his/her’ Certificate of Accreditation, any Declarant who desires to continue
‘vansacting with the Bureay may file with the AMO or Its equivalent office an
application for renewal of accreditation. Provided, that no application for renewal shal
bbe accepted or entertained if fled within (5) ‘working days prior to the date of
explration. Ary application fied after the registration has expired shall be considered
2s a new appication subject tothe provisions of Section 4.2.
Page 3 of 11 OH No.
“The folowing documentary requirements shall be submitted for renewal application: