REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION ippines Pr pales PROFESSIONAL REGULATORY BOARD FOR RUE COBY CUSTOMS BROKERS aa L RESOLUTION NO. 01. HENRIETTA P. NaI hs Series of 2015 Cae eR eit Records ADOPTION AND PROMULGATION OF THE REVISED SYLLABTAND ‘TABLES OF SPECIFICATIONS OF THE SUBJECTS IN THEt® CUSTOMS BROKER LICENSURE EXAMINATION (CBLE) WHEREAS, Section 9 (h) of Republic Act No. 8981, otherwise known as the “PRC Modernization Act of 2000", empowers the Professional Regulatory Boards to prepare, adopt and issue the sylabi or table of specifications of the subjects for examinations, in consultation with the academe; determine and prepare the questions for the licensure examinations which shall strictly be within the scope of the syllabus or table of specifications (TOS) of the subjects for examination 10000; WHEREAS, Section 14 of Republic Act No. 9280, otherwise known as the Customs Brokers Act of 2004”, provides for the scope of the Customs Brokers Licensure Examination (CBLE) and the power of the Professional Regulatory Board for Customs Brokers (Board) to recluster, rearrange, modify, add or exclude any of the examination subjects, as the need arises, to conform to the technological and modem changes and developments in the practice; WHEREAS, an examination syllabus is necessary to define and delineate the scope or parameters of each subject for the licensure examination and to guide the Board, schools, examinees and reviewers in preparing and reviewing for the examination; : WHEREAS, the test questions that will be inputted into the computer test question bank are based on the syllabi and the TOS; WHEREAS, the adoption of syllabus and TOS will appropriately incorporate the competencies covering the topics and sub-topics or areas and sub-areas, or concepts and sub-concepts into the CBLE subjects, with the same not only providing forthe percentage weights and number of items but also the different qualification descriptors, taking into account the standards in the Philippine Qualifications Framework (POF); WHEREAS, these syllabi and TOS for the CBLE have been revised and finalized by the Board, in joint consultation with the academe and other stakeholders; WHEREFORE, the Board, pursuant to its powers and functions under Republic Act No 9280, has RESOLVED, as it so RESOLVES, to adopt, promulgate and issue the revised syllabi and TOS of the subjects in the CBLE, which are respectively appended as Annexes A and B of this Resolution; FURTHER RESOLVED, that this Resolution, together with its Annexes, shall apply in the November 2015 CBLE and the subsequent schedules thereof, FURTHERMORE RESOLVED, that this Resolution and its Annexes, shall take effect after fiteen (15) days following its publication in the Oficial Gazette or any newspaper of general culation in the Philippines, Let copies of this Resolution and its Annexes be widely disseminated and circularized through all schools, colleges and universities offering Bachelor of Science in Customs Administration duly recognized by the Commission in Higher Education (CHED), the Chamber of Customs Brokers, Inc. (CBI), and all other ‘concemed sectors Done the City of Manila this 15th day of Apri 120165. HON. ROLAND( IE JESUS Memt ion‘ADOPTION'AND PROMULGATION OF THE REVISED SYLLABI AND {TABLES OF SPECIFICATIONS OF THE SUBLECTS INTHE CUSTOMS BROKER LICENSURE EXAMINATION (CBLE) RESOLUTIONNo. 1 ATTESTED BY: Rathi Lo Mott ATTY. LOVELIKA T, BAUTISTA OIC, Secretary to the Professional Regulatory Boards APPROVED. HON. ANGELINE T. CHUA CHIACO |. YOLANDA D. REYES Commissioner Commissioner VATE OF PUBLICATION IN THe CO-CHICOMMICOMMIUPRE-CBIPRBSEC OFFICIAL GAZETTE : “NE 01, 15 FCDIATCONYDRANDILTS DATE OF EFFECTIVITY: me 1c, WI Republic of the Philippines Professional Regulation Commission CERTJFIED TRUE COPY HENRIETTA. NARVAEZ (510 Officer-In-Charge Records M: OR DateBOARD FOR CUSTOMS BROKERS As of February 12, 2015 ‘SUBJECT: CUSTOMS LAW, RULES AND REGULATIONS (25%) GENERAL OBJECTIVE: The expected outcome of the subject is a new entrant to the customs broker profession who possesses the minimum technical competence on the general principles ‘of customs law and its regulations as well other aspects of customs law, rules and regulations namely: administrative proceedings and port operations. ‘SYLLABUS: A. GENERAL PRINCIPLES 50% | 4. Definition of customs law 2. Articles 2.4 Definition 2.2 Owners of imported articles 2.3 Clessification of articles 6. 2.3.1 Freely importable 23.2 Prohibited articles 101 2.3.2.1. Absolutely prohibited 2.3.2.2 Qualifiedly prohibited/regulated articles 2.32.21 Regulatory agencies 3. Bureau of Customs 3.4. Functions 3.2 _ Organization and functions of Offices 3.2.1 Groups 3.2.2 Collection Districts 3.3 Jurisdiction 3.4 Collection Districts 7 3.5 Powers and functions of key officials 4. Importation principles 4.1. Article to be imported only through 8 customhouse ‘When importation begins and deemed terminated (Owner of imported articles Liability of importer for duties and how extinguished Importation by the Government Disposition of imported articles remaining on vessels after time for unlading 42 43 44 45 48 4.7 Handling of articles on which duty has not been paid 5, Entry 5.1 Triple meaning of eptxrig customs 9 ‘administration. SYLLABI-CUSTOMS LAW IY REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION. Annex A: Syllabi for the subjects in the Customs Brokers Licensure Examination (CBLE) 5.2 When articles are considered as “entered” or “withdrawn” for consumption Types Period by which to file entry Period by which to claim shipment Persons authorized to make, file and process entry Forms and contents of entry Declaration of import entry 5.9 Description of articles 5.10 Commercial invoice 5.11 Advance ruling on tariff classification and. valuation 5.12 Forwarding of cargo and remains of wrecked vessels or aircraft 5.13 Derelicts and articles from abandoned wrecks Examination, classification and appraisal of imported articles ‘Types and conditions for examination Ascertainment of weight and quantity Duties of customs officer tasked to examine, classify and appraise imported articles Proceedings and reports of appraisers Appraiser’s samples Readjustment of appraisal, classification or retum Assessment of duty on less than entered value Employment and compensation of persons to assist in appraisal or classification of articles ‘Abandonment 7.4 Kinds and effects 7.2. Abandonment of imported articles Delivery 8.1. Delivery of articles to holder of bill of lading &2 Delivery of articles without production of bill of fading Cash deposit upon delivery of unexamined packages Delivery upon order of importer ‘Witholding delivery pending satisfaction of lien Customs expenses constituting charge on articles, Find or surcharge on articles ‘Authority of the Collector of Customs to hold the delivery of release of imported articles ‘Abatement and refund 911 Abatemient for damage incurred during voyage 87 8310. 9.2. Abatement or refund of duty on missing package ‘Abatement or refund for deficiency in contents of packages i ‘Abatement or refund of duties on articles lost or destroyed after arrival ‘Abatement of duty on dead or injured animals Investigation required in case of abatements and refunds Correction of errors- refund of excess payments Claim for refund of duties and taxes and mode of payment Customs controls 10.1 Control at the border 10.1.1. Importer and customs broker accreditation Risk management/selectivity Government's right of compulsory acquisition 10.1.3.1 When may be exercised 10.1.3.2 Period by which to pay importer 10.1.3.3 Amount by which to pay importer 10.1.3.4 Appeals procedures 10.2 Post entry control 10.2.1 Record-keeping requirements 10.2.1.1 Persons required to keep records 10.2.1.2 Records required to be kept 10.2.1.3 Number of years records ‘are required to be kept 10.2.1.4 Place where records are Tequired to be kept 10.2.2 Compliance audit 40.2.2.1 Scope of compliance audit 10.2.2.2 When customs brokers may be audited 10.2.2.3 Procedures in the conduct of compliance audit 10.2.2.4 Penalties that may be imposed for deficiency in the payment of correct duties and taxes discovered after compliance audit 10.23 Visitorial power 10.2.3.1 Persons authorized to exercise power 10.2.3.2 Places where the power may be exercised 10.2.3.3 Regulations and procedures with regard to the exercise of the power 9.3 94 95 96 a7 98 10.3 Liquidation 10.3.1 Liquidation and record of entries. 40.3.2. Tentative liquidation 10.3.3 Finality of liquidation 10.3.4 Treatment of fractio B. ADMINISTRATIVE PROCEEDINGS 1 25% Gereral principles 1.1. Trespass or obstruction of customs premises 1.2. Special surveillance for protection of customs revenue and prevention of smuggling 1.3 Police authority 4.3.1 Persons having police authority 1.32 Place where such authority may be exercised 1.3.3 Exercise of power of seizure and arrest 1.3.4 Duty of officer or official to disclose official character 3.5 Authority to require assistance [3.6 Right of officer to enter inciosure 3.7 Search of dwelling house 1.3.8 Right to search vessel or aircrafts and persons or articles conveyed therein 4.3.9 Search of persons arriving from foreign countries ‘Alert and hold order system 2.4 Meaning 2.2 Officials who have the authority to issue 2.3 Issuing and lifting procedures Protest 3.1. Meaning of exclusive remedy 3.2. Form and soope of protest 3.2.1 Single adjustment rule 3.3 When protest may be filed 3.4 Conditions to be fuffilled to perfect claim 3.8 Proceedings at the Collection District 3.6 Appeals procedures of a decision adverse to Importer 3.7. Automatic review power of Commissioner and Secretary of Finance Seizure and forfeiture proceedings 4.4, Warrant of seizure and detention of property 42 Seizure formalities 4.2.1. Report of seizure to Commissioner and Chairman of the Commission on Audi 4.2.2 Notification to owner or importer 4.2.3 Notification to unknown owner 4.2.4 Description, appraisal and classification of seized property 4.3 Forfeiture proceedings 4.3.1 Remedies available to importers, exporters and other interested parties 4.3.1.1 Provisional remedy of release for legitimate use 4.3.1.2 Settlement by payment of fine 4.3.1.3 Settlement by redemption 4.3.2 Burden of proof 4.3.3 Proceedings at the Collection District 4.3.4 Appeals procedures of a decision adverse to importer, exporter or other interested parties 4.3.5 Automatic review power of the Commissioner and Secretary of Finance Disposition of property in customs custody 5.1. Property subject to sale 1 1 1+, 82: Place of sale or other 5.3 Mode of sale 5.4 Disqualification to participate in auction sale 5.5. Disposition of proceeds 5.6. Disposition of surplus from the proceeds of sale of abandoned, forfeited or acquired articles through compulsory acquisition 5.7 Disposition of articles liable to deterioration 5.8. Disposition of articles unfit for use or sale or injurious to public health 5.9 Disposition of contraband 5.10Disposition of unsold articles for want of bidders 5.11 Treatment of dangerous explosives 5.12Disposition of smuggled articles 6. Surcharges, fines and forfeitures 6.1 Failure to pay liquidated charges 6.2 Unauthorized withdrawal of imported articles from bonded warehouse 6.3 Undervaluation, misclassification and misdeciration in entry 6.4 Failure or refusal of party to give evidence or submit document for examination 6.5 Failure to declare baggage 68 Breach of bond 6.6.1 Meaning of general bond 7. Smuggling 7.4 Meaning 7.2 Requisites 8. Miscellaneous provisions 8.1 Duty of Collector to report rulings to Commissioner 8.2 Application of established ruling or decision 8.3 Authority of offcial to administer oaths and take testimony 8.4 Assignment of customs official to render overtime work 8.5 Reduction of testimony in writing 8.6 Collector not liable in respect of ruling in customs cases 8.7 Interest prohibited to be held by customs ‘employees 8.8 Reward to persons instrumental in the discovery and seizure of smuggled articles position of property ©. CUSTOMS PORT OPERATIONS 25% 1. Customs Bonded Warehouse operations 1.1. Common terms in bonded warehouse operations 1.2 Authority to open bonded warehouse, sheds, yards 1.3 Types of bonded warehouse 1.4 Laws and regulations in the establishment, operations and closure of bonded warehouse 2 Entrance and clearance of vessels and aircrafts ‘engaged in foreign trade 2.4 Duty to call at a port or airport of entry 2.1.4 Advance notice of arrival 2.1.2 Submission of manifest SYLLABI-CUSTOMS LAW 2.2 Boarding formalities and documentary requirements 2.2.1 Bill of Lading/AWE and other transportshipping documents 2.3 Entrance due to necessity 2.4 Clearance formalities and documentation 3. Discharge of cargoes from vessels and aircrafts 3.4 Handling of Dangerous Cargoes 4 Exports 4.1 Classification of articles for export 4.1.1 Freely exportable 4.1.2 Regulated articles 4.1.3 Absolutely prohibited 5 Transit and Transshipment NOTES: 1. EXCLUSIONS: Dates (exact dates or years), Places, Names, Acronyms, Numbers of Republic ‘Acts, Executive Orders, and issuances as well as their Section Numbers. 2. INCLUSIONS: Pertinent government Issuances. pertaining to customs laws, rules and regulations up to 31 March of the year of Customs Broker Licensure Examination (CBLE) is conducted. 3. SYLLABUS FOR CBLE PURPOSES ONLY: ‘Customs Law and Regulations Syllabus is not intended and should not be used by schools as a syllabus or course outline. The syllabus has been ‘drawn up for the limited purpose of ensuring that, ‘candidates reviewing for the CBLE have a guide on the minimum standard of technical competence required of a newly qualified member of the customs broker profession. 4, Customs law is essentially procedural and it ‘may be noted that there are procedures included in this proposed syllabus. But it may also be noted that the procedures in the proposed syllabus are not merely “table to table” procedures as in ‘customs clearance but may be considered as “substantive procedures’ e.g, protest procedures is included in Customs Law and not on Documentation and Customs Procedures 5. Exclusions” are included to be able to narrow down coverage of the subject matter and to limit the same on principles rather than on historical facts which are expected to have been fully covered in the class room level. For better appreciation examples of questions included in “exclusions” are: ‘a. Whats the latest amendment to the TCCP ‘which impacts on the manner by which dutiable value is computed?6. bi. Before R.A. No. 7651 what is the number of days by which import entries must be fled failure of which shall result to imported articles being forfeited in favor of government? “Inclusions” are limited to issuances up to 31 March of the year CBLE is conducted to ensure that these are covered in the class room level. This is patterned after the BAR examinations Which includes decisions of the Supreme Court as of 31 January of the year the examinations are conducted. HON. ROLANI Membé IE JESUS HON. ARNOLD Chairman’ 31 March should be adjusted if current school calendar year of June opening and March ending is adjusted. That the syllabus is for CBLE purposes only and should not be used by schools as course syllabus or outiine is similar to the concept of including “exclusions” in the proposed Documentation and Customs Procedures where there are concepts that are for academic purposes: but may not be critical in determining the entry level technical competence of a customs broker. ——————— ‘SYLLABI-CUSTOMS LAW Page 4REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION ©?” BOARD FOR CUSTOMS BROKERS As of February 12, 2015 ‘Annex A: Syllabi for the subjects in the Customs Brokers Licensure Examination (CBLE) ‘SUBJECT: CUSTOMS DOCUMENTATION AND PROCEDURES (25%) GENERAL OBJECTIVE ‘The expected outcome of the subject is a new entrant to the customs broker profession who possesses the minimum technical competence on the aspect of documentation, customs clearance and other customs formalities, SYLLABUS: A. FORMAL CONSUMPTION AND INFORMAL ENTRY 70% 1, Clearance procedures 4.1 Automated clearance procedures 1.2. Manual processing 2. Payment procedures 2.4 Cash payment 2.2 Non-cash payment 2.2.1Deferred payment by government as. importer 2.2.2Utilization of tax credit 2.3 Use of customs duty deposit in settlement of duty 3. Tentative release 3.4 Valuation issue 3.2 Tariff classification issue 3.3 Cettificate of Origin issue Tentative liquidation Super Green Lane (SGL) and SGL Plus Modification of Single Administrative Document (SAD) 6.1. Post Entry Modification of SAD (PMS) 6.2 SAD Cancellation (SC) 7. National Single Window (NSW) 8. Regulated articles 9. Duty and tax exempt articles and entities, 10. Conditionally-free importations 11. Consolidated shipments B. CUSTOMS WAREHOUSING AND PORT OPERATIONS 20% 1. Customs Bonded Warehouse Operations 4.1 Warehousing entry 4.2 Payment of Import Processing Fees and other charges 1.3 Transfers 1.3.1 Bonded warehouse to another bonded warehouse or to licensed members or clients 1.32 Bonded warehouse to licensed subcontractor 1.3.3. Bonded warehouse to special economic zone 4.3.4 Bonded warehouse to freeport zone 4.4 Withdrawal 1.5. Liquidation 4.6 Closure Transit and transshipment 2.4. Transfer from port of discharge to customs bonded warehouse 2.2 Transfer from port of discharge to CY-CFS Outside of Customs Zone (OZ) 2.3 Transfer from port of discharge to special economic zones under Philippine Export Zone Authority (PEZA) 2.4 Transfer from port of discharge to freeport zones 2.5. Constructive warehousing for immediate ‘transportation 2.6 Constructive warehousing for immediate exportation Entrance and clearance of vessels and aircrafts Discharge from vessels and aircrafts 4.1. Regular discharge 42 Discharge direct to truck 4.3. Special permit to discharge (SPD) 43.4 Regular 4.3.2 Special 4.3.3 Temporary Exportation 5.4. Regular exports 5.2. Exports subject to drawback 5.3 Customs bonded warehouse exports 5.4 Special economic zone exports 5.5. Freeport zone exports 5.6 Re-exportations 5.7 Certificates of Origin 5.7.1 Under different Operational Certification Procedures (OCP) 57.2 GSP scheme 57.3 Self-Certifcation SYLLABI-CUSTOMS TOCUMENTAEON amgPROCEDURES Page = Gh _arrarteeC. MISCELLANEOUS CUSTOMS PROCEDURES 10% 4. Importer/Exporter and Customs Brokers accreditation 2. Processing of various claims 2.1 Abatement and refund of duties and taxes 2.2. Refund of cash bond posted on valuation, classification or rules of origin issue at the border 2.3. Refund of unutilized customs duty deposit 2.4 Rewards to informers 2.5 Drawback 28 Tax Credit Certificates (Protest cases, etc:) 27 Cash refund 3. Reconstruction of lost import entries and other official documents 4, Circularization 41 Lost documents 4.2. Intellectual Property Right Recordation Processing of short shipments/Short Landed. Processing of duty and tax exemptions Auction Sale Modes of Payment exoe Chairman, HON. ROLANDOMIVDE Jesus Mery SYLLABI-CUSTOMS DOCUMENTATION and PROCEDURES. HON. ARNOLD N. NOTES. 4. EXCLUSION: CBLE questions on this topic shall not cover dates (exact or years), places, names, ‘acronyms, code numbers, numbers of Republic Acts, Executive Orders, and issuances as well as their Section Numbers which will test the memory of the examinee rather than entry level _ technical competence. Examples of questions that form part of the exclusions are: ‘4. What CMO that covers the latest customs port operations manual? . What does the acronym IAS in the context of e2m Customs System stand for? What the CMO which covers the standardized oft dock CY- CFS rates? 4. What isthe code to be used in lodging import entry for rice Importation? €. Whats the e2m Customs System code for Port of Cebu? 2, INCLUSIONS: This subject covers _pertinent ‘government issuances pertaining to tariff up to 31 March of the year of Customs Broker Licensure Examination (CBLE) is conducted, 3. SYLLABUS FOR CBLE PURPOSES ONLY: Syllabus is not intended and should not be used by schools as a syllabus or course outline. The syllabus has been drawn up for the limited purpose of ensuring that candidates reviewing for the CBLE have a guide on the minimum standard of technical competence required of a newly qualified member of the customs broker profession. |ENET(®)T. DAGONDON Member Page 2BOARD FOR CUSTOMS BROKERS As of February 12, 2015 REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION Annex A: Syilabi for the subjects in the Customs Brokers Licensure Examination (CBLE) ‘SUBJECT: TARIFF LAW, RULES AND REGULATIONS (25%) GENERAL OBJECTIVE: ‘The expected outcome of the subject is a new entrant to the customs broker profession who possesses the minimum. technical competence on the general principles of tariff administration, determination of tariff classification of imported articles and application of customs valuation principles in the proper declaration of import entries, ‘SYLLABUS: ‘A. GENERAL PRINCIPLES 20% 1. Types of customs duties 1.1 Regular 1.2. Special 4.2.4 Dumping duty 1.2.2 Countervailing duty 1.2.3 Marking duty 1.2.4 Safeguard measure 2. Laws and regulations exempting articles from duties 2.1 Conditionally-free importations 22 Fiscal incentives. 2.2.4 BO! law 2.2.2 PEZA law 3.Regional Free Trade Agreements 3.1. ASEAN Trade in Goods Agreement (ATIGA) 3.1.1 ASEAN ~ Korea Free Trade Agreement (AKFTA) 3.1.2 ASEAN ~ China Free Trade Agreement (ACFTA) 3.1.3 ASEAN Australia and New Zealand Free . ‘Trade Agreement (AANZFTA) 3.1.4 ASEAN Japan Comprehensive Economic Partnership Agreement (AJCEPA) 32 Bilateral Trade Agreement 3.2.1 Philippine - Japan Economic Partnership ‘Agreement (PJPEPA) 3.3 BIMP EAGA 4.Laws creating Freeport zones 44 R.A No. 8435 and R.A. No. 9281- Agricultural and Fisheries Modernization Act (AFMA) 42 RA No. 8502 -Jewelry Act 43 R.A. No, 8550 ~ Philippine Fisheries Act 4.4 WTO Information Technology Agreement (ITA) 45 Allarticles in laws, and regulations granting duty exemptions. 5. Duty drawback 5.1 Principles 5.2 Articles entitled to drawback and schedule SYLLABI-TARIFF LAW, RULES & REGULATIONS. 5.3 Statutory period in filing claims for drawback 6.APEC 7.WCO RULES ON TARIFF40% 4.Effective Rates and Dates of Duties 2.AHTN and the Harmonized System (HS) 3.General Rules of Interpretation (RI) 4 Advance tariff ruling 4.1, Law and regulations 5.Classification of articles withdrawn from Special Economic Zones (SEZ) and Freeport Zones for entry to customs territory 6 Flexible Tariff Clause 7.Most-Favored Nation (MFN) Distinguished from Preferential Tarif 8 Rules of Origin (ROO) /Operational Certification Procedures (OCP) 8.1 General criterion 8.1.1 Wholly produced 8.1.2 Value-added 8.1.3 Substantial transformation 8.1.4 Product specific rule Non-reciprocal preferential agreement 8.2.1 Generalized System of Preference (GSP) 8.2.2 European Union (EU) 823 Japan 8.24 United States a2 CUSTOMS VALUATION 40% 1.Principles of WTO Valuation Agreement (WVA) 2.Valuation Methods 2.1. Method One - Transaction Value 2.1.1 Concept of price actually paid or payable 2.1.2 Adjustments to the price actually paid or payable 2.1.3 Conditions that must be fulfilled before ‘Method One may be used Method Two - Transaction Value of Identical Goods Method Three - Transaction Value of Simitar Goods Method Four - Deductive Method 2.5. Method Five - Computed Value 2.8 Method Six - Fallback Value 3.Exchange Rate {\ 22 23 24 Page 1 eeNOTES: 1. EXCLUSIONS: Dates (exact or years), Places, Names, Acronyms, Numbers of Republic Acts, Executive Orders, and issuances as well as their Section Numbers. 2. INCLUSIONS: Pertinent government issuances pertaining to tariff up to 31 March of the year of Customs Broker Licensure Examination (CBLE) is conducted, Nerves HON. ARNOLD N. Chairman HON. ROLANI JESUS Member SYLLABI-TARIFF LAW, RULES & REGULATIONS. ‘SYLLABUS FOR CBLE PURPOSES ONLY: Tariff Laws Syllabus is not intended and should not be used by schools as a syllabus or course outline. ‘The syllabus has been drawn up for the limited purpose of ensuring that candidates reviewing for the CBLE have a guide on the minimum standard of technical competence required of a newly qualified member of the customs broker profession. T. DAGONDON Page 2REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION. BOARD FOR CUSTOMS BROKERS As of February 12, 2015 ‘Annex A: Syllabi for the subjects in the Customs Brokers Licensure Examination (CBLE) SUBJECT: PRACTICAL APPLICATIONS IN THE PRACTICE OF CUSTOMS BROKER PROFESSION (25%) GENERAL OBJECTIVE: 4, Non-essential goods ‘The expected outcome of the subject is anew entrant tothe 5. Automobiles customs broker profession who possesses the minimum 5.1 Brand new consigned to car technical competence on the proper applications manufacturers/dealers ‘accentuating on the tariff classification of imported articles, 6.2 Brand new consigned to individuals ‘computation of customs duty and intemal revenue taxes (privilegenon-privilege persons) due on imported articles guided by laws, rules and 5.3 Used consigned to retuming residents regulations in the proper conduct of the practice of 5.4 Used consigned to returning diplomatic officers profession. and other qualified persons 5.5 Local purchase (privilege to non-privilege SYLLABUS: Persons) ‘A. TARIFF CLASSIFICATION EXERCISES 30% E. PENALTIES, FINES AND SURCHARGES 10% B. COMPUTATION OF DUTIABLE VALUE AND Failure to pay liquidated charges CUSTOMS DUTY 20% Unauthorized withdrawal of imported goods from bonded warehouse 1. Determination of dutiable value and customs duty Undervaluation, misclassification and 1.1. Determination of Customs Value misdeciaration in entry 1.2. Determination of dutiable freight Failure or refusal to submit documents for 13 Determination of dutiable insurance ‘examination 1.4 Determination of applicable adjustments 5, Failure to declare baggage (mandatory additions/permissible deductions) 6. Breach of bond 2. Determination of dutiable value under the different 7. Settlement of cases by payment of alternative valuation methods fines/Redemption Value 3. Determination of dutiable value of personally 8. Failure to keep importation records ‘owned motor vehicles 9. BOC acquisition cost for grossly undervalued 4, Marking Duty imported goods 10. Failure to pay correct duties & taxes on imported ©. COMPUTATION OF LANDED COST AND VAT 20% goods 4, Taxable charges for single and multiple items per F. REGULATORY LAW, PRC AND PRBCB. entry REGULATIONS, 10% 41 Bank charges 1.2 Arrastre charges 41. Republic Act No, 9280 as amended by Republic 1.3 Wharfage ‘Act No. 9853 4.4 Customs brokerage fee 2. PRBCB Resolutions implementing Republic Act No. 4.5 Import Processing Fee ‘9280 and Republic Act No. 9853 446 Customs Documentary Stamp 3. Code of Ethics and Technical Standards for 2, Value-added Tax Customs Brokers 3. Total Amount Due to the Government 4, PRC Regulations and Procedures on Administrative Cases Against Professionals D. COMPUTATION OF EXCISE TAXES 10% 5. Professional Regulations Commission (PRC) regulations on Continuing Professional 4. Alcohol (Distilled Spirits, Wines and Fermented Development (CPD) Liquors) 2. Tobacco Products 3. Petroleum and Mineral Products + SYLLABI-PRACTICAL APPLICATIONS IN/THE PRACTICE OF CB PROFESSIONNoTEs: 1 SYLLABI-PRACTICAL APPLICATIONS IN THE PRACTICE OF CB PROFESSION AHTN Volume | is allowed to be brought in ‘examination rooms and be used by examinees in the subject Practical Exercises. Examines shall have the discretion to allocate the three (3) hour examination period for tariff classification exercises and other practical ‘computations. EXCLUSIONS: Backward computation, rates and schedules which in actual practice are not memorized by practicing Customs Brokers. HON. ROLAND< Member] IDE Jesus INCLUSIONS: Pertinent government Issuances Pertaining to tariff up to 31 March of the year of Customs Broker Licensure Examination (CBLE) is conducted. ‘SYLLABUS FOR CBLE PURPOSES ONLY. Practical Exercises syllabus is not intended and should not be used by schools as a syllabus or course outline. The syllabus has been drawn up for the limited purpose of ensuring that candidates reviewing for the CBLE have a guide on the. minimum standard of technical competence required of a newly qualified member of the customs broker profession. Page 2Antex: B REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION BOARD FOR CUSTOMS BROKERS As of February 12, 2015 TABLE OF SPECIFICATIONS in DOCUMENTATION AND CUSTOMS PROCEDURES, (Subject) ‘QUALIFICATION DESCRIPTORS (L6 and 7) ‘KNOWLEDGE, SKILLS, VALUES Gon) ‘APPLICATION (60%) ‘DEGREE OF INDEPENDENCE ‘ourcomes: (COURSEICONTENT) ‘ToRIe wercit [UNDERSTANDING APPLICATION ANALYSIS EVALUATION CREATION "FORMAL AND INFORMAL ENTRY 70% " 0 3% “The examines wl be able the folowing: {dently and descibe the aeret documentary requirements Incuing ts corns and requios i ng and eessng foral consumption ety “2 use and apply te rules on elesrance procedures involved inthe release of cargoes under femal consumption ery 1.3 Api the guidelines, les and regions afecng docomertaton and cusioms Gearance procedures under formal consumption sity “4 kenty ard esarbe te erent documentary reqarements ncn is contents and requstes In fing ad releasing Intra enyidty a ak exempt aries, “15 Musto and apply the rules on clearance procedures invlved in Be release fcrgows unde normal entity and x enerpt are 1.8 Distinguish te roqutemersinarance procedures ivaved nthe release ofcargoes under onal eriyidly and ax empl areles 1.7 Appi oe ews, rules and equations afectng the docurertaton and procedures invcved in he release of cargoes Linder FermalConsuaton entyinforma’ ety an tox overt arco 20 ‘CUSTOMS WAREHOUSING and PORT OPERATIONS 2% “The examinees willbe able todo the following: 21 Diereniste the docureniay requremenisinvlved ia warehousngenty 722 tae and apply the le in Gearance end documentary procedures in warehousing ey 723 usta and spl the documentation ané_procadures mvavedin te Vales arom poo charge, bonded warenoues, CICFSIOGZ Including constucve warehousing for mediate Vanspertatonlexpotaton 24 Distngush the docuentanyrequemens ad procedures valved nthe enivance and clearance of vessel and azote ngage in foie vase 25 lily and dacrbe the ferent docuents and aber requis ivohedin the charge of veel and arcs 2 Distngih the documentary reqdroments and procedures involved in exportation including the ievance of Carifeae of rain TOS. CUSTOMS DOCUMENTATION and PROCEDURES."QUALIFICATION DESCRIPTORS (U6 andL7) KNOWLEDGE, SKILLS, VALUES | APPLICATION ‘DEGREE OF DEPENDENCE om) (0%) (x) ‘OUTCOMES aor (COURSEICONTENT) weich | N2;OF | remenseric | uNDERsTaNOING | APPLICATION | ANALYSIS | EVALUATION | CREATION ‘Toric 30 | WISGELLANEOUS CUSTOMS PROCEDURES we | i z ' 2 “The examinees wil beable to do the following: 3: Slate the docarertary eairerents and procedures involved inthe appcabon for inpotrerprter and customs Broker sovestaton 1 1 3:2 endl the conoris ofthe ocala and diferent requrerens and Gearance procedures involved in processing verve dams 2 1 1 33 Apiy the gudaines, res and regulations regarding the reconstcton of lstenport enies and oer oficial documents [3 Abiy te gies, ss a regulations regarang the proses ft shpmenifahort andedovatuate x ‘ 4 [35 Evaluate to guidlines, ues and regdatonsin he eularzatin of ost cocuments and PR Recorsaon| ; 2 1 136 Evaluate the giles, ules and rogdtons onthe processing of ax exemptions i 2 1 HON. ARNOLD N) HON. ROLANDOJHIDE JESUS Chairman, Member TAMAS ROCHMENTATION cind PROCEDURES: iceAnnex B REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION BOARD FOR CUSTOMS BROKERS ‘As of February 12, 2015 TABLE OF SPECIFICATIONS (Subject) CUSTOMS LAW, RULES AND REGULATIONS ‘QUALIFICATION DESCRIPTORS (L6 and L7) KNOWLEDGE, SKILLS, VALUES (20%) ‘APPLICATION (60%) DEGREE OF INDEPENDENCE (20%) ‘OUTCOMES(COURSE/CONTENT) TOPIC WEIGHT NO. OF TEMS REMEMBERING UNDERSTANDING APPLICATION ANALYSIS EVALUATION CREATION 10 (GENERAL PRINCIPLES ON CUSTOMS LAWS 50% 3 8 2 “The examinees willbe able todo the following 1.1 Kdenity and describe customs lw, articles, different cassifcation of articles, regulatory agencies including the owners of mported articles thelr responsibilty/ibilty over the aries 1.2 Recognize and distinguish the Bureau of Customs Management including is juredition, powers, functions, organization, structure, ofcils, different collection distits and ports of entry In the Phiippines. 1.3 Decipher the importation principle from entranceclearance to dispostion/delvry of the Imported articles 1.4 llstrate and apply the rules involved in entry in custome administration from ls meaning, forms, description to declaration and usage 1.5 Distinguish the different types, conditions in the examination/cassification/apprasal of Imported articles including the duties of customs offers onthe assessment 1.6 llustrate abandonment of imported arcs ts kinds and effects n customs administration 4.7 Apply the rules on the proceedings ofthe delivery of articles from the holder of the bil of lading up tothe fines and surcharges onthe aries including the authority ofthe Collector of. ‘over the delivery and release of imported aticies 1.8 Apply the rules onthe abatement and refund for imported articles Including Is claims or refund of duties and taxes 1.9 lustrate and apply the afferent forms of Customs contro from the accreditation of the customs brokers, ik management/seletvly, post enty conto, Iquidation, viitorial power, compliance audit up fo the penalties that may be mposed for deficiency in the payment of correct, utes and taxes discovered ater the audit 410 Evaluate other laws, rules and regulations affecting the general principles of Customs Lawe 20 ‘ADMINISTRATIVE PROCEEDINGS: 25% ‘The examinees will be able to do the following: 2.1 Apply the rules onthe general principles involved in the administrative proceedings ‘TOS- CUSTOMS LAWS{QUALIFICATION DESCRIPTORS (L6 and L7) KNOWLEDGE, SKILLS, VALUES | APPLICATION DEGREE OF INDEPENDENCE. (0%) (60%) (20%) ‘OUTCOMES, never (COURSE/CONTENT) weict | NO.OF | RewEMBERING | UNDERSTANDING | APPLICATION | ANALYSIS | EVALUATION | CREATION TOPIC 722 Identfy the requisites of an alert and hold order syst, the issuing authority and sling ‘measures available A 5 723 Describe and demonstrate the forms, scope, condtions ina protest proceedings, including the appeal procedures or measures avaliable in the adverse party 4 1 3 24 Mustrate and apply the law on seizure and foreture proceedings including its requises and formalities 4 4 2.5 Kentily the different conditions on the dspostion of property in customs custody 2 2 266 Describe and apply the rules on surcharges, fines and ferfetures over imported atcles| 4 1 3 27 Clasly cases on smuggling according tos fom, elects, penalties 3 3 2.8 Kenly the miscellaneous provisions epplcabe to customs administration pursuant othe ‘Tantf and Customs Code ofthe Phlppines. 3 2 1 29 Evaluate other laws, rules and regulations affecting administrative proceedings 3.0 | CUSTOMS PORT OPERATIONS: 26% | 25 3 2 2 1 “The examines wl be able to do the following 43:1 Identity and describe the nature of warehousing including the warehouse receipt aw its definition, purpose, classification, obligations, functions and uses. 5 3 2 ‘3.2 lustrate and apply the rules on the entrance and clearance of vessels and aircrafts engaged in foreign ade Including boarding and other formals, discharging of cargoes from vessels and 2 2 arrats {33 Describe the nature of exportation in generalist defnitons, classifications, conditons including the duties and responsibities of persons involved in exportation 4 4 '34 Distinguish the nature and principles Involved in transit and transshipment of eargoes 3 3 13.5 Evaluate other rules, regulations affecting Customs Port Operations 1 1 HON. ARNOLD HON. ROLAND JADE JESUS ‘T. DAGONDON Chairman, Member ‘TOS- CUSTOMS LAWS Page 2Annex: B REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION BOARD FOR CUSTOMS BROKERS ‘As of February 12, 2015 TABLE OF SPECIFICATIONS (Subject) {QUALIFICATION DESCRIPTORS (LS and L7) KNOWLEDGE, SKILLS, VALUES (0%) ‘APPLICATION (60%) DEGREE OF INDEPENDENCE, (20%) ‘OUTCOMES(COURSE/CONTENT) ‘TOPIC rr | NO.OF EIGHT | ITEMS: rememsenne | unpeRstanowe APPLICATION sncysis | EVALUATION ‘CREATION 10 ‘TARIFF CLASSIFICATION om | 16 7 3 “The examinees willbe able todo the following 11 Identity and apply the correct tari classification ofthe given imported articles 1.2 Appraise and apply the general ues inthe interpretation of classifying imported articles 1.3 Categorize imported articles according tos rule and application 20 ‘CUSTOMS VALUATION “The examinees willbe abe to doth following 2.1 Identify and describe the components of dutable valu using the diferent purchase terms Under INCOTERMS 2010, 2.2ideniy and describe the components of dutiable value using the diferent allemative valuation methods 2.3 Assess the components ofthe dutiable value 2.4 Compute the components ofthe dutiabe value and Customs Duty 30 DUTYITAXABLE CHARGES AND VAT “The examinees wil be able to do the folowing 3.1 Kenly and describe the components Inthe computation of duty and taxable charges ‘32 Assess the components of taxable charges '3.3 Compute the components of taxable charges EXCISE TAX 10% ‘The examinees willbe able to do the following: “4.1 ldentity and describe the kinds of excise taxes “42 Assess the diferent kinds of excise taxes “43 Compute the afferent kinds of excise taxes ‘TOS- PRACTICAL APPLICATIONS IN THE PRACTICE OF CUSTOMS BROKER PROFESSION é C + => ae Qh otrK0S) Peet‘QUALIFICATION DESCRIPTORS (8 and L7) KNOWLEDGE, SKILLS, VALUES | APPLICATION ‘DEGREE OF INDEPENDENCE 0%) cy (20%) ‘ouTcoMes naren (COURSEICONTENT) weichT | 2,05 | REMEMBERING | UNDERSTANDING | APPLICATION | ANALYSIS | EVALUATION | CREATION TOPIC 50 _| PENALTIES FINES & SURCHARGES 1% | 8 1 2 a The examinees wil be able to do the following: 51 defy the laws, ules and regulations on penaies, nes and surcharges a 7 1 impataiowemporation 52 Assess the poles, nes and surcharges 1 1 5.3Compule the penalties, nes and surcharges in mporalion/xportaton 3 3 0 | REGULATORY LAW, RULES AND REGULATIONS INTHE PRACTICE OF CUSTOMS | yoy |g 5 ‘| BROKER PROFESSION 2 The earns wilb abe to do th folio 5:4 Disinguth the gudaines, qualifications, power and funcions of PRC-PRBCB, CPD 7 7 Counc and APO in the practice ad contnves anng of Customs Broker 52 Apply te law, ules, regulations and guidelines inthe conduct of the precceof customs 7 7 broker 5.3 Ident and Apply the provns ofthe Code o Eis and Gode of Technical Standards for z 1 7 Customs Brokers 5.4 Apply over law, rls, rgulatons and gudenesafeing the praice of customs broker 7 7 protession HON. ARNOLD. HON. ROLAND JESUS IENE FTE T. DAGONDON Chairman, Member Member ‘TOS- PRACTICAL APPLICATIONS IN THE PRACTICE OF CUSTOMS BROKER PROFESSION Page 2Annex: B REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION BOARD FOR CUSTOMS BROKERS As of February 12, 2015 TABLE OF SPECIFICATIONS In TARIFF LAW, RULES AND REGULATIONS (Subject) ‘QUALIFICATION DESCRIPTORS (L6 and L7) KNOWLEDGE, SKILLS, VALUES (20%) ‘APPLICATION (50%) (20%) DEGREE OF INDEPENDENCE ‘OUTCOMES(COURSEICONTENT) ‘TOPIC WEIGHT NO. OF TEMS REMEMBERING | UNDERSTANDING APPLICATION | ANALYSIS EVALUATION CREATION 10 GENERAL PRINCIPLES ON TARIFF 20% 20 3 3 10 4 The examinoes will be able to do the following: 41 Identify and describe the types of customs duties its elements and processes 1.2 Illustrate and apply the laws, regulations and guidelines exempting articles from duties 10 10 1.3Differentiate other laws, regulations and guidelines involved in granting duty ‘exemptions 1.4 Distinguish the principle, rules, regulations and guidelines involved in duty drawback 1.5 llustrate and apply the importance the APEC and WCO_ 20 RULES ON TARIFF The examinees will be able to do the following: 2.1 Describe the ASEAN Harmonized Tariff Nomenclature and the Harmonized. System 2.2 ilustrate and apply the General Rules of interpretation (GRI) 2.3 Apply the rules, regulations and guidelines in advance tarif ruling 2.4 Identify and describe the principles on the Rules of Origin/Operational Certification Procedures (OCP) 2.5 Distinguish the different preferential, regional trade agreements and intemational treaties (Bilateral and Multilateral) 2.6 tlustrate and apply the importance, conditions of the international treaties and trade agreements in the Philippine commitment 2.7 Apply other laws, rules and regulations affecting international treaties and trade agreements including BIMP-EAGA ‘TOS- TARIFF LAW, RULES AND REGULATIONS, FRED G ERI Page 1‘QUALIFICATION DESCRIPTORS (U8 andL7 RNOWLEDGE, SKILLS, VALUES | APPLICATION | DEGREE OF NOEPENDENCE (30%) (50%) (20%) OUTCOMES (COURSEICONTENT) ween | N2;OF | rewewserwe | unoerstanowe | aPpuicanion | anatysis | eva.uanion | eREATION 30 | CUSTOMS VALUATION ox | 40 2 20 8 The examinees willbe able todo the following: 3: Describe and aply he pinciples of WTO Valuation Agreement 20 2 a 32 Distinguish he diferent valuation methods 18 10 8 3.3 Apply the applicable exchange rates in the customs valuation 2 2 HON. ARNOLD N. DI Chairman HON. ROLANI JESUS ENE’ DAGONDON ber Member TOS- TARIFF LAW, RULES AND REGULATIONS Page 2