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RepublicofthePhilippines
CongressofthePhilippines
MetroManila
TwelfthCongress
ThirdRegularSession

BegunandheldinMetroManila,onMonday,thetwentyeightdayofJuly,twothousandthree.
RepublicActNo.9280March30,2004
ANACTREGULATINGTHEPRACTICEOFCUSTOMSBROKERSPROFESSIONINTHEPHILIPPINES,
CREATINGFORTHEPURPOSEAPROFESSIONALREGULATORYBOARDFORCUSTOMSBROKERS,AND
APPROPRIATINGFUNDSTHEREFOR
BeitenactedbytheSenateandHouseofRepresentativesofthePhilippinesinCongressassembled:
ARTICLEI
TITLE,DECLARATIONOFPOLICY,OBJECTIVES,ANDDEFINITIONOFTERMS
Section1.ShortTitle.ThisActshallbeknownasthe"CustomsBrokersActof2004."
SEC2.DeclarationofPolicy.ItisherebydeclaredthepolicyoftheStatetogivepriorityattentionandsupportto
professionalzingthepracticeofcustomsbrokersprofessioninthePhilippineswhichwillbebeneficialtothecountry
ingeneralandtotheeconomyinparticular.
Pursuanttothenationalpolicy,thegovernmentshallprovideaprogramtosetupaclimateconducivetothepractice
oftheprofessionandmaximizethecapabilityandpotentialofourFilipinocustomsBrokers.
SEC.3.Objectives.ThisActprovidesforandshallgovern:
(a)Thestandardizationandregulationofcustomsadministrationeducation
(b)Theexaminationandregistrationofcustomsbrokersand
(c)Thesupervision,controlandregulationofthepracticeandcustomsbrokerprofession.
SEC.4.DefinitionofTerms.ForpurposesofthisAct,thefollowingtermsareherebydefined:
(a)"CustomsBroker"isanypersonwhoisbonafideholderofavalidCertificateofRegistration/Professional
IdentificationCardissuedbytheProfessionalRegulatoryBoardandProfessionalRegulationCommission.
(b)"Commission"asusedinthisActshallrefertotheProfessionalRegulationCommission.
(c)"Board"asusedasthisActshallrefertotheProfessionalRegulatoryBoardforCustomsBrokers.
ARTICLEII
PRFESSIONALREGULATORYBOARDFORCUSTOMSBROKERS
SEC.5.Creation and Composition of the Professional Regulatory Board for Customs Brokers. There is
herebycreatedaProfessionalRegulatoryBoardforCustomsBrokers,hereinafterreferredtoastheBoard,under
thesupervisionandadministrativecontroloftheProfessionalRegulationCommission,hereinafterreferredtoasthe
Commission,tobecomposedofachairmanandtwo(2)memberswhoshallbeappointedbythePresidentofthe
Philippinesfromamongthelistofthree(3)recommendedforeachpositionsubmittedbythecommissionfromalist
offive(5)nomineesforeachpositionsubmittedbytheaccreditedprofessionalorganizationofcustomsbrokers.The
newBoardshallbeconstitutedwithinthree(3)monthsfromtheeffectivityofthisAct.
SEC.6.ScopeofthePracticeofCustomsBrokers.CustomsBrokerProfessioninvolvesservicesconsistingof

consultation , preparation of customs requisite document for imports and exports, declaration of customs duties
andtaxes ,preparationsigning,filing,lodgingandprocessingofimportandexport entries representing importers
andexportersbeforeanygovernmentagencyandprivateentitiesincasesrelatedto valuation and classification of
imported articles and rendering of other professional services in matters relating to customs and tariff laws its
proceduresandpractices.
Acustomsbrokersandshallbeconsideredinthepracticesoftheprofessionifthenatureandcharacterofhis/her
employmentinprivateenterprisesrequires professionalknowledgeinthefieldofcustomsandtariffadministration .
He/She is also deemed in the practice of custom Broker profession if he/she teaches customs and tariff
administrationsubjectsinanyuniversity,collegeorschooldulyrecognizedbythegovernment.
SEC.7.PowerandFunctionsoftheBoard.TheBoardshallthefollowingpowersandfunctions:
(a) Promulgate, administer and enforce rules and regulations, including the Code of Ethics and Code of
TechnicalStandardsofcustomsbrokersnecessaryforcarryingouttheprovisionsofthisAct
(b)Superviseandregulatethelicensure,registrationandpracticeofcustomsbrokersprofession
(c)Determineandevaluatethequalificationsoftheapplicantsforregistrationwithorwithouttheprescribed
licensureexaminationsandfortheissuanceofspecialortemporarypermits
(d)Prepareandmodifythequestionsforexaminationandprescribethesyllabiofthesubjectsforexamination
andtheirrelativeweight
(e) Register successful examinees in the licensure examination and issue the corresponding Certificate of
RegistrationandProfessionalIdentificationCard
(f)Issuespecialortemporarypermitstoforeigncustomsbrokersforspecificprojectsandforspecificduration
oftime
(g) Look into the conditions affecting the practice of customs brokerage, adopt measures for the
enhancement of the profession and the maintenance of high professional, technical, and ethical standards,
andconductocularinspectionofplaceswherecustomsbrokerspracticetheirprofession
(h)IncoordinationwiththeCommissiononHigherEducation(CHED),examinetheprescribedfacilitiesofthe
universitiesorcollegesseekingpermissiontoopenthecourseorprogramsofcustomsadministrationinorder
to ensure that standards and essential requirements for a qualified dean and faculty adequate budget are
properlycompliedwithandmaintained
(i) Investigate violations of this Act, its implementing rules and regulations, and the Code of Ethics for
CustomsBrokers.
(j)Issuesubpoenaandsubpoenaducestecumtosecuretheattendanceofrespondentsorwitnessesorthe
productionofdocumentsrelativetotheinvestigationsconductedbythecommission
(k) Prepare guidelines for the continuing professional Education (CPE) in coordination with the accredited
professionalorganizationand
(l)Performsuchotherpowers,functionsanddutiesasmaybenecessarytoeffectivelyimplementthisAct.
The policies, resolutions, rules and regulations, order or decisions issued or promulgated by the Board shall be
subjecttothereviewandapprovaloftheCommission.However,theBoardsdecisions,resolutionsororderswhich
arenotinterlocutory,renderedinanadministrativecase,shallbesubjecttoreviewonlyifonappeal.
SEC.8.QualificationoftheChairmanandMembersoftheBoard.ThechairmanandmembersoftheBoard
must,atthetimeoftheirappointment:
(a)BeacitizenandresidentofthePhilippines
(b)Beofgoodmoralcharacterandmustnothavebeenconvictedofanycrimeinvolvingmoralturpitude
(c)Beamemberingoodstandingoftheaccreditedprofessionalorganizationofcustomsbrokers
(d) Be a graduate of Bachelors Degree in Customs Administration or a holder of a Master of Degree in
CustomAdministrationconferredbyacollegeoruniversitydulyrecognizedbythegovernment,orregistered
andlicensedcustomsbrokerbeforetheeffectivityofthisAct
(e) Be registered and licensed customs broker with a valid of Certificate of Registration and Professional

IdentificationCard,withatleasedten(10)yearsofexperiencepriortohisappointment
(f)Notbeamemberofthefaculty,whetherfulltimeorparttime,ofanyschool,collegeoruniversitywitha
regular and/or review course in customs administration is taught, nor shall have any pecuniary interest in
suchinstitutionand
(g)Notbeanincumbentofficeroftheaccreditednationalorganizationofcustomsbrokers.
SEC.9.Term of Office. The members of the Board shall hold office for a term of three (3) years or until their
successors shall have been appointed and qualified. They may, however, be reappointed for a second term. Any
vacancyintheBoardshallbefilledfortheunexpiredportionofthetermonly.Eachmembershalltakeanoathof
officepriortotheassumptionofduties.
TheincumbentchairmanandmembersoftheBoardshallcontinuetoserveuntiltheirreplacementsshallhavebeen
appointedandqualified.
SEC.10.CompensationandAllowancesoftheChairmanandMemberoftheBoard.Thechairmanandthe
members of the Board shall receive the compensation and allowances comparable to the compensation and
allowancesreceivebythechairmanandmembersofotherprofessionalregulatoryBoards.
SEC.11.SuspensionandRemovaloftheChairmanandMemberoftheBoard.Thechairmanoranymember
of the Board may be suspended or removed by the President of the Philippines upon recommendation of the
Commissionforneglectofduty,abuseofpower,oppression,incompetence,unprofessional,unethical,immoralor
dishonorable conduct, commission or toleration of irregularities in the conduct of examination or tampering of the
gradestherein,orforanyfinaljudgmentorconvictionofanycriminaloffenseinvolvingmoralturpitudebythecourt
afterhavingbeengiventheopportunitytodefendhimselfinaproperadministrativeinvestigation.
SEC.12.SupervisionoftheBoard,CustodianofitsRecords,SecretariatandSupportServices.TheBoard
shall be under the general supervision and administrative control of the Commission. All record of the Board,
includingapplicationforexamination,examinationpapersandresults,minutesofdeliberations,administrativeand
otherinvestigativecasesinvolvingcustomsbrokers,shallbekeptbytheCommission.
The Commission shall designate the secretary of the Board and shall provide the secretariat and other support
servicestoimplementtheprovisionsofthisActsubjecttotheusualgovernmentaccountingandauditingrulesand
regulations.
SEC.13.AnnualReport. The Board shall, at the close at each calendar year, submit an annual report to the
Commission,givingadetailedaccountofitsproceedingsandaccomplishmentsduringtheyearandrecommending
measures to be adopted with the end in view of upgrading and improving the condition affecting the practice of
customsbrokerprofessioninthePhilippines.
ARTICLEIII
"LICENSUREEXAMINATIONANDREGISTRATION"
SEC. 14. Licensure Examination . Every applicants seeking to be registered and licensed as professional
customsbrokershallundergoanexaminationastoprovidedforinthisAct.Examinationsforthepracticeofcustoms
brokerprofessioninthePhilippinesshallbegivenbytheBoardatleastonceeveryyearinsuchplacesanddatesas
theCommissionmaydesignateinaccordancewiththeprovisionsofRepublicActNo.8981.
SEC.15.Scope of Examination. A written examination shall be given to the licensure applicants for customs
brokerprofession,whichshallincludebutnotlimitedtothefollowing:
(a)CustomsLawsandImplementingRulesandRegulations
(b)TariffLawsandInternationalTradeAgreements
(c)PracticalComputationofCustomsDuties,TaxesandOtherCharges
(d)Documentations,ProfessionalEthics,CustomsProceduresandPracticesand
(e)WarehousingandCargoHandlingOperations.
To conform with technological and modern changes, the Board may recluster, rearrange, modify, add or exclude
anyoftheforegoingsubjectsastheneedarises.
SEC.16.QualificationsofApplicantsforExaminations.Inordertobeadmittedtothelicensureexamination
forcustomsbrokerprofession,acandidateshallatthetimeoffilinghis/herapplication,establishtothesatisfaction
oftheBoardthat:

(a)he/sheisacitizenofthePhilippinesorofaforeigncountryqualifiedtotaketheexaminationasprovidedin
thereciprocityprovisionofthisAct
(b) he/she is a holder of a Bachelors Degree in Customs Administration : Provided, That a holder of a
mastersdegree inCustomsAdministrationshallbeallowedtoqualifywithinfive(5)yearsfromtheeffectivity
ofthisActand
(c) he/she is of good moral character and must not have been convicted of any crime involving moral
turpitude.
SEC.17.Ratings of Examination. In order that a candidate may be deemed to have successfully passed the
examination,he/shemusthaveobtainedanaverageofatleastseventyfivepercent(75%)inallsubjects,withno
ratingbelowsixtypercent(60%)inanysubject.
SEC.18.ReleaseoftheResultsofExamination.TheresultsoftheLicensureExaminationshallbereleasedby
theBoardwithinten(10)daysfromthelastoftheexamination.
SEC.19.IssuanceoftheCertificateofRegistrationandProfessionalIdentificationCard.ACertificationof
Registration shall be issued to examinees who pass the licensure examination for customs broker profession
subjecttopaymentoffeesprescribedbytheCommission.TheCertificateofRegistrationshallbearthesignatureof
theChairpersonoftheCommissionandtheChairmanandmembersoftheBoard,stampedwiththeofficialssealof
the Commission, indicating that the person named therein is entitled to practice the profession of customs broker
with all the benefits and privileges appurtenant thereto: Provided, That he/she shall be allowed to practice the
professioninanycollectiondistrictwithouttheneedofsecuringanotherlicensefromtheBureauofCustoms.The
CertificateofRegistrationshallremaininfullforceandeffectuntilrevokedorsuspendedinaccordancewiththisAct.
AprofessionalIdentificationCardbearingtheregistrationnumber.Dateofissuance,expirydate,dulysignedbythe
ChairpersonoftheCommission,shalllikewisebeissuedtoeveryregistrantuponpaymentoftherequiredfees,The
ProfessionalIdentificationCardshallberenewedeverythree(3)yearsanduponsatisfyingtherequirementsofthe
Board.
SEC. 20. Refusal Register. The Board shall not register and issue a Certification of Registration to any
successfulexamineewhohasbeenconvictedbyacourtofcompetentjurisdictionofanycriminaloffenseinvolving
moralturpitudeorhasbeenfoundguiltyofimmoralofdishonorableconductafterinvestigationbytheBoard,orhas
beendeclaredtobeunsoundmind.Thereasonfortherefusalshallbesetforthinwriting.
SEC. 21. Revocation of Suspension of the Certificate of Registration, Professional Identification Card or
CancellationofTemporary/SpecialPermit. The Board may, after giving proper notice of hearing to the party
concerned, revoke the Certificate of Registration and Professional Identification Card of a Professional Customs
Broker or suspend him/her temporary/ special permit for any of the causes of grounds under Section 20 or upon
unprofessionalorunethicalconduct,malpractice,orviolationofanyoftheprovisionsofthisAct,itsimplementing
rulesandregulations,andaCodeofEthicsforProfessionalCustomsBrokers.
SEC. 22. Reinstatement, Reissuance or Replacement of Certificate of Registration, Professional
Identification Card and Temporary/Special Permit. The Board, may, after two (2) years from the date of
revocationofCertificateofRegistrationreinstateanyrevokedCertificateofRegistrationandreissueasuspended
ProfessionalIdentificationCard.
AnewCertificateofRegistrationorProfessionalIdentificationCardortemporary/Specialpermitmaybeissuedto
replacelost,destroyedormutilatedonessubjectstosuchrulesasmaybepromulgatedbytheBoard.
SEC.23.RosterofProfessionalCustomsBrokers.TheBoard,incoordinationwiththeaccreditedprofessional
organization, shall prepare, update and maintain a roster of professional customs brokers which shall contain the
names of registered professional customs brokers, their residence and office addresses, dates of registration or
issuanceofcertificates,andotherdatawhichtheBoardmaydeempertinent.
SEC.24.Issuance of Special orTemporary Permit. Upon application and payment of the required fees, and
subject to the approval of the Commission, the Board may issue special or temporary permits to professional
customsbrokersfromforeigncountrieswhoseservicesareurgentlyneededintheabsenceorinadequacyoflocal
professional customs brokers for the purpose of promoting or enhancing the practice of the profession in the
Philippines.
ARTICLEIV
PRACTICEOFCUSTOMSBROKERPROFESSION
Sec.26.Oath.Allsuccessfulexamineesqualifiedforregistrationshallberequiredtotakeanoathofprofession
beforeanymemberoftheBoardoranygovernmentofficialauthorizedbytheCommissionoranypersonauthorized

bylawtoadministeroathspriortoenteringintothepracticeofcustomsbrokerprofession.
SEC. 27. Acts Constituting the Practice of Customs Brokers Profession . Any single act or transaction
embracedwithintheprovisionof Section6 hereofshallconstituteanactofengagingthepracticeofcustomsbroker
profession. Import and export entry declaration shall be signed only by customs broker under oath based on the
coveringdocumentssubmittedbytheimporters.
SEC.28. Prohibition Against the Unauthorized Practice of Customs Broker Profession . No person shall
practice or offer to practice the customs broker profession in the Philippines or offer himself/herself as customs
broker, or use the title, word, letter, figure, or any sign tending to convey the impression that one is a customs
broker, or advertise or indicate in any manner whatsoever that one is qualified to practice the profession unless
he/shehassatisfactorypassedthelicensureexaminationgivenbytheBoard,exceptasotherwiseprovidedinthis
Act, and is a holder of a valid Certification of Registration and Professional Identification Card or a valid
special/temporarypermitdulyissuedtohim/herbytheBoardofCommission.
SEC.30.ProhibitionAgainstFinancingActivitiesByCustomsBrokers.NoCustomsBrokersshalladvance
and finance on behalf of their clientimporters the payment of duties and taxes, arrastre charges, wharfage dues,
storagefeeandotherportcharges.
SEC. 31. Accredited Professional Organization. All professional customs brokers shall have one national
organization, which shall be recognized by the Board of the Commission as the one and only accredited
professional organization of customs brokers. A professional customs broker duly registered with the Board shall
automaticallybecomeamemberoftheaccreditedprofessionalorganizationofcustomsbrokersandshallreceive
thebenefitsandprivilegesappurtenantthereto.Membershipintheaccreditedprofessionalorganizationofcustoms
brokersshallnotbeabartomembershipinotherassociationsofcustomsbrokers.
SEC.32.CodeofEthicsforCustomsBrokerProfession.TheBoardshalladoptandpromulgatetheCodeof
Ethics and Code of Technical Standards which shall be prescribed and issued by the accredited professional
organizationofcustomsbrokers.
SEC.33.VestedRight:AutomaticRegistrationofCustomsBrokers.Allcustomsbrokerswhoareregistered
andlicensedatthetimethisActtakeeffectshallautomaticallyberegistered.
ARTICLEV
PENALANDFINALPROVISIONS
SEC.34.PenalProvisions. Any violation of this Act, including violation of implementing rules and regulations,
shallbemetedthepenaltyofafineofnotlessthanFiftyThousandpesos(50,000.00)normorethanFivehundred
thousand pesos (500,000.00), or imprisonment of not less than six (6) years, or both such fine and imprisonment
uponthediscretionofthecourt.
SEC.35.Appropriations.TheChairpersonoftheProfessionalRegulationCommissionshallimmediateincludein
the Commissions program the implementation of this Act, the funding of which shall be included in the annual
GeneralAppropriationActandthereafter.
SEC.36.TransitoryProvision.TheexistingBoardofCustomsBrokersshallcontinuethefunctionintheinterim
untilsuchtimethatthenewBoardshallbeconstitutedpursuanttothisAct.
SEC. 37. Implementing Rules and Regulations. The Board, subject to the approval by the Commission, in
coordination with the accredited professional organization, shall issue and promulgate the rules and regulations,
includingtheCodeofEthicsforcustomsbrokerprofessionneededtoimplementtheprovisionofthisAct.
SEC. 38. Separability Clause. If any clause, sentence, paragraph or part of this Act shall be declared
unconstitutionalorinvalid,suchjudgmentshallnotaffect,invalidateorimpactanyotherpartofthisAct.
SEC.39.RepealingClause.Section3401toSection3409ofRepublicActNo.1937areherebyrepealedandall
lawsdecrees,executiveorders,memorandumorders,andotheradministrativeissuancesandpartsthereofwhich
areinconsistentwiththeprovisionsofthisActareherebymodified,supersededorrepealedaccordingly.
SEC.40.Effectivity.ThisActshalltakeeffectfifteen(15)daysfollowingitspublicationintheOfficialGazetteorin
amajornewspaperofgeneralcirculationinthePhilippines.

Approved,
FRANKLINDRILON
PresidentoftheSenate

JOSEDEVENECIAJR.
SpeakeroftheHouseof

Representatives
ThisActwhichisaconsolationofHouseBillNo.5957andSenateBillNo.2684wasfinallypassedbytheHouseof
RepresentativesandtheSenateonFebruary2,2004andJanuary30,2004,respectively.
OSCARG.YABES
SecretaryofSenate

ROBERTOP.NAZARENO
SecretaryGeneral
HouseofRepresenatives

Approved:March30,2004
GLORIAMACAPAGALARROYO
PresidentofthePhilippines
TheLawphilProjectArellanoLawFoundation