CUSTOMS ADMINISTRATIVE ORDER (CAO)

NO. ___________

SUBJECT: ACCREDITATION OF IMPORTERS

___________________________________________________________

Introduction. Pursuant to Section 1226 in relation to Section 202 and 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.

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.

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

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 Technology (ICT).

Section 3. Definition of Terms. For purposes of this CAO, the following terms
are defined as follows:

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 recorded. Enrollment in the Bureau’s CPRS
shall be mandatory for transactions through the Bureau’s
automated cargo clearance system.

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).

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3.3. Declarants of the Importer — shall refer to the following
persons registered by the Importer as their declarant:

3.3.1. For natural persons: Importer(s) himself or his/her

representative authorized through a Special Power of
Attorney; and

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 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 consignor.3

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 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 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 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 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 govern the policy in connection therewith,
and a duty, which may be altered by agreement to share both in

3
cf. CMTA, Title IV, Chapter 1, Section 404.
4
Schmid vs RJL Martinez Fishing Corp., GR No. 75198 October 18, 1988.

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profit and losses.5 It is an 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 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 be.7

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

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; 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
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 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 its behalf, relative to
the importation, movement and clearance of goods.9

5
Kilosbayan vs, Guingona, 232 SCRA 110 (1994).
6
Aurbach, 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.
9
cf. CMO No. 11-2014.

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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 importation of goods such as an Indentor,
commercial broker and commission merchant.10

Section 4. General Provisions:

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 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 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.

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.

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.

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.

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.

10
cf. CMTA, Title I, Chapter 2, Section 102 (uu).

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4.6. The Bureau shall issue separate guidelines for the accreditation,
registration or monitoring of the following Importers:

4.6.1. Non-Regular Importers;

4.6.2. Importers of postal items;
4.6.3. Importers of goods cleared exclusively through informal
entry process, unless allowed by the Bureau’s automated
system;
4.6.4. Foreign embassies, consulates, legations, agencies of
other foreign governments and international
organizations with diplomatic status and recognized by
the Philippine government, including foreign workers
and consultants, and officials and employees of foreign
embassies, legates, consular officers and other
representatives of foreign governments; and Registered
business enterprises / locators of free zones.

4.7. The accreditation of CBW and CFW operators as Importer shall

automatically be renewed during the validity of their Authority to
Operate provided that a request shall be submitted for the
automatic renewal of their accreditation with the AMO or
equivalent unit at least one (1) month prior to its expiration.
Provided further, that a copiespy of the Authority to Operate
and the BCOR showing payment of Processing Fee for renewal
of accreditation shall be attached to the request.

Section 5. Documentary Requirements.

5.1. Application Form. The application form to be filled up by the

applicant must be duly notarized and must state the following
information:

a. Type of entity (corporation, partnership, joint venture, etc.);

b. Tax Identification Number (TIN);
c. Contact Number and Email Address;
d. Line of business (trading, manufacturing, etc.);
e. Location of principal office or branches, and
warehouse/storage facilities if available;
f. List of Principal and Responsible Officers of the Importer;
and
g. Other information as may be required by the Bureau.

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5.2. New Application. For new application, Tthe applicant shall
submit the following pertinent documents for New or Renewal
Application:

a. Duly filled-out and notarized application form;

b. Bureau of Customs Official Receipt (BCOR) evidencing
payment of accreditation fee;
c. Corporate Secretary’s Certificate (Corporation)/ Partnership
Resolution (Partnership)/ BOD Resolution (Cooperative)
designating its authorized signatories in the goods
declaration; Affidavit of Proprietor as sole signatory (Sole
proprietorship);
d. Two (2) valid government issued IDs (with picture and
signature) of applicant or authorized signatory in the
application, President and Responsible Officers (e.g.
passport, UMID Card, Driver’s License, Alien Certificate of
Registration and Alien Employment Permit for aliens);
e. NBI Clearance of applicant or authorized signatory in the
application, President and Responsible Officers issued within
three (3) months prior to the application;
f. For corporation or partnership, certified true copy of
Securities and Exchange Commission Registration, and latest
GIS or Articles of Partnership;

For cooperatives, certified true copy of Cooperative

Development Authority (CDA) Registration, Articles of
Cooperation, Latest Cooperative Annual Progress Report
(CAPR) and Certificate of Compliance;

For sole proprietorship, certified copy of the Department of

Trade and Industry (DTI) Registration;

g. Personal Profile of applicant or authorized signatory in the

application, President and Responsible Officers;
h. Company Profile with pictures of office with proper and
permanent signage, and warehouse/storage facility, if
available;
i. Proof of Lawful Occupancy of Office Address, and warehouse
if available (i.e. Updated Lease Contract under the name of
the Corporation or Proprietor; Title of the Property in the
name of the applicant; Affidavit of Consent from the owner
and the Title of the Property under his/her name in case of
usufruct; notarized certification from the Lessor or Owner
allowing the sharing of office in case of Sublease);
j. Printed CPRS of the Company and updated notification of

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“STORED” status;
k. Bureau of Internal Revenue (BIR) Registration (Form 2303);
l. Income Tax Return (ITR) for the past three (3) years duly
received by the BIR, if applicable;
m. Valid Mayor’s Permit as certified by the Bureau of Permits
and Licensing Office and Barangay Clearance where the
main office is located;
n. Proof of financial capacity to import (Bank Certificate or
other forms of financial certification), excluding Top 1000
Taxpayers and those with SGL accreditations;
o. Undertaking to allow authorized customs officers or
deputized officers to conduct pre or post, inspection of
offices and warehouse/storage facility, if available, or
verification of documents during office hours;
p. Location Map of office address, and warehouse/storage
facility if available; and
q. Certificate of Attendance by the Principal or Responsible
Officer or its authorized declarant to a seminar on customs
rules and regulations initiated by the Bureau.

5.3. Renewal Application. For renewal of accreditation, the

applicant shall submit the following pertinent documents:

a. Duly filled-out and notarized application form;

b. Company Profile with pictures of office with proper and
permanent signage;
c. Updated list of importables;
d. Printed CPRS Record and updated “STORED” CPRS
notification;
e. Latest ITR;
f. Valid Mayor’s Permit and Barangay Clearance where the
main office is located;
g. For corporation, latest GIS;
h. For partnership, SEC Registration with Articles of
Partnership;
i. For cooperatives, CDA Registration, latest CAPR and
Certificate of Compliance;
j. For sole proprietorship, DTI Registration; and
k. BCOR evidencing payment of Renewal Processing Fee;
l. If there are updates/changes in business information
previously declared and submitted, a notarized Affidavit of
Change in business information with supporting documents;

The following are examples of business information:

i. Office and warehouse address;

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ii. Business name;
iii. Company officers, principal and responsible officers,
authorized signatories (goods declaration and AMO
application form);
iv. Capital (paid up and subscribed capital);
v. Stockholders, partners;
vi. Line of business;
vii. Importable items;
viii. Company email and contact numbers; or
ix. Foreign supplier.

If there is no change, a duly accomplished and notarized

Affidavit of No Change in Business Information using the
prescribed form. Provided, the applicant may only submit an
Affidavit of No Change in Business Information if all the
material information are available on record.

Certificate of Attendance by the Principal or Responsible

Officer or its authorized declarant to a seminar on customs
rules and regulations initiated by the Bureau.

New Application. For new application, Renewal Application. For renewal of

the applicant shall submit the following accreditation, the applicant shall submit
pertinent documents: the following pertinent documents:

r. Duly filled-out and notarized

application form with list of m. Duly filled-out and notarized
importables; application form with updated list of
importables, if any;

s. Bureau of Customs Official Receipt n. BCOR evidencing payment of

(BCOR) evidencing payment of Processing Fee;
Processing Fee;

t. Printed CPRS of the Company and o. Printed CPRS of the Company and
updated notification of “STORED” updated notification of “STORED”
status, unless dispensed with by status, unless dispensed with by
AMO or equivalent office; AMO or equivalent office;

u. Written Authority as Signatory in the p. Written Authority as Signatory in the

Application Form and Authorized Application Form and Authorized
Signatories in the Goods Declaration, Signatories in the Goods Declaration,
to wit: to wit:

dc.1. Corporate Secretary’s Certificate dc.1. Corporate Secretary’s Certificate

(Corporation) (Corporation)

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d.2.
c.2. Partnership Resolution dc.2. Partnership Resolution
(Partnership); (Partnership);
dc.3. Cooperative Resolution dc.3. Cooperative Resolution
(Cooperative); (Cooperative);
dc.4. Affidavit of Proprietor as sole dc.4. Affidavit of Proprietor as sole
signatory (Sole proprietorship); signatory (Sole proprietorship); (not
required if no changes)

v. Bureau of Internal Revenue (BIR)

Registration (Form 2303);

q. Bureau of Internal Revenue (BIR)

Registration (Form 2303) (not
w. Proof of Business Registration, to required if no change)
wit:

f.1. Copy of Securities and Exchange

Commission Registration, Articles of
Incorporation and latest GIS (for
corporations)

r. Proof of Business Registration, to

wit:
f.2. Copy of Securities and Exchange f.1. Latest GIS (for corporations).
Commission Registration, Articles of Provided that copy of the Securities
Partnership (For partnership); and Exchange Commission
Registration, Articles of
Incorporation shall be submitted if
f.3. Copy of Cooperative Development there are amendments/changes
Authority (CDA) Registration, thereto;
Articles of Cooperation, Latest
Cooperative Annual Progress Report
(CAPR), and Certificate of f.2. Copy of Securities and Exchange
Compliance (For cooperatives); Commission Registration, Articles of
Partnership (For partnership);

Page 9 of 30 – CAO NO. __________

f.4. Copy of Department of Trade and f.3. Latest Cooperative Annual Progress
Industry (DTI) Certificate of Report (CAPR), and Certificate of
Business Name Registration (For Compliance (For cooperatives).
sole proprietorship) Provided, that copy of the
Cooperative Development Authority
x. Proof of financial capacity to import (CDA) Registration, and Articles of
(Bank Certificate or other forms of Cooperation shall be submitted if
financial certification), excluding Top there are changes thereto;
1000 Taxpayers and those with SGL
accreditations;
f.4. Copy of Department of Trade and
Industry (DTI) Certificate of
y. Valid Mayor’s Permit and Barangay Business Name Registration (For
Clearance where the main office is sole proprietorship)
located;
s. Proof of financial capacity to import
z. Company Profile with pictures of (Bank Certificate or other forms of
office with proper and permanent financial certification), excluding Top
signage, and warehouse/storage 1000 Taxpayers and those with SGL
facility, if available, together with accreditations;
Inspector’s Certificate in case of pre-
inspection; t. Valid Mayor’s Permit and Barangay
Clearance where the main office is
located;

aa. Location Map of office address, u. Company Profile with pictures of

and warehouse/storage facility if office with proper and permanent
available; signage, and warehouse/storage
facility, if available, together with
Inspector’s Certificate in case of pre-
bb. Proof of Lawful Occupancy of inspection; (not required if no
Office Address, and warehouse if changes)
available, such as: v.

kj.1. Lease contract entered into by the

applicant;
w. Location Map of office address, and
kj.2. Title of the property in the name of warehouse/storage facility if
the applicant; available; (not required if no
changes)
jk.3. Affidavit of Consent from the
owner and the title of the property
under his/her name in case of x. Proof of Lawful Occupancy of Office
usufruct; or Address, and warehouse if available,
such as:
kj.4. Notarized certification from the

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lessor or owner allowing the kj.1. Lease contract entered into by the
sharing of office in case of applicant;
sublease;
kj.2. Title of the property in the name of
the applicant;
cc. Income Tax Return (ITR) for the
past three (3) years duly received by kj.3. Affidavit of Consent from the
the BIR, if applicable; owner and the title of the property
under his/her name in case of
usufruct; or
dd. NBI Clearance of authorized
signatory in the Application Form,
kj.4. Notarized certification from the
issued within three (3) months prior lessor or owner allowing the
to the application; sharing of office in case of
ee. sublease; (not required if no
changes);

ff.

gg. Personal Profile of the applicant

or authorized signatory in the
application, the President, and
Responsible Officers. The Personal
Profile should attach copies of two
(2) valid government issued IDs with
picture and signature, e.g. passport,
UMID Card, Driver’s License, Alien
Certificate of Registration and Alien
Employment Permit for aliens.
However, submission of a copy of a
National ID under Republic Act
11055, or the Philippine y. Latest Income Tax Return (ITR);
Identification System Act is
sufficient;

z. NBI Clearance of authorized

hh. Certification of No Outstanding signatory in the Application Form,
Obligation/No Unpaid Account from issued within three (3) months prior
the Collection Service, RCMG and/or to the application (not required if no
other office as may be directed by changes in the signatory);
the Commissioner issued within one
(1) month from date of application;

ii. Certificate of Attendance by the aa. Personal Profile of the applicant

Principal or Responsible Officer or its or authorized signatory in the
authorized declarant to a seminar on application, the President, and

Page 11 of 30 – CAO NO. __________

customs rules and regulations Responsible Officers. The Personal
initiated by the Bureau; and Profile should attach copies of two
(2) valid government issued IDs with
jj. Undertaking to allow, during office picture and signature, e.g. passport,
hours, authorized customs officers or UMID Card, Driver’s License, Alien
deputized officers to conduct pre or Certificate of Registration and Alien
post, inspection of offices and Employment Permit for aliens.
warehouse/storage facility, if However, submission of a copy of a
available, or verification of National ID under Republic Act
documents. 11055, or the Philippine
Identification System Act is
sufficient. (not required if no
changes)
bb.

cc. Certification of No Outstanding

Obligation/No Unpaid Account from
the Collection Service, RCMG and/or
other office as may be directed by
the Commissioner issued within one
(1) month from date of application;

dd. Certificate of Attendance by the

Principal or Responsible Officer or its
authorized declarant to a seminar on
customs rules and regulations
initiated by the Bureau;
ee.

ff. Undertaking to allow, during office

hours, authorized customs officers or
deputized officers to conduct pre or
post, inspection of offices and
warehouse/storage facility, if
available, or verification of
documents; and

gg. Affidavit of No Change in

Business Information, indicating
therein the documents which are
remained the same at the time of
original application

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Business Information covers, but not
limited, to the following:

r.1. List of Importables;

r.2. Written Authority as Signatory in the

Application (par d);

r.3. Bureau of Internal Revenue (BIR)

Registration (Form 2303) (par e);

r.4. Securities and Exchange

Commission Registration and
Articles of Incorporation (for
corporations) (par f.1);

r.5. Cooperative Development Authority

(CDA) Registration, and Articles of
Cooperation (for cooperatives) (par
f.3);

r.6. Company Profile with pictures of

office with proper and permanent
signage, and warehouse/storage
facility, if available (par i);

r.7. Location Map of office address, and

warehouse/storage facility if
available (par j);

r.8. Proof of Lawful Occupancy of Office

Address, and warehouse if available
(par k);

r.9. NBI Clearance of authorized

signatory in the Application Form,
issued within three (3) months prior
to the application (par m); or

r.10.Personal Profile of the applicant or

authorized signatory in the
application, the President, and
Responsible Officers with copies of
two (2) valid government issued
IDs with picture and signature,
unless a national ID is submitted.
(par n);. or

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r.11. Any other information provided or
disclosed in the Application Form,
such as contact number and email
address, and in the CPRS.

5.4. Additional Requirements in Case of Joint Venture. If the

applicant is a Joint Venture, the application form shall be signed
and submitted by a Responsible Officer duly authorized by the
Principal Officers of the respective partners in the Joint Venture
agreement. A certified true copy of the Joint Venture agreement
shall be attached to the application. The respective partners in
the Joint Venture shall likewise submit the required documents
provided for under Section 54.2 or 4.3 of this CAO unless the
document has been secured for purposes of the Joint Venture
agreement.

For purposes of accreditation, the Importer shall either be in the

name of the entities comprising the Joint Venture agreement or
the nominated partner. In both instances, the acronym “JV”
shall be suffixed in the registered name of the Accredited
Importer.

5.5. Documentary Requirements for New, or Renewal of,

Application as Registered Importer by Other
Government Agencies, Instrumentalities, Foreign
Embassies, or International Institutions, Associations or
Organizations.

a. Application Form, provided that the Bureau shall devise a

separate format for this type of application;
b. BIR Registration (Form 2303);
c. Two (2) valid government issued ID and personal profile of
authorized signatory and declared responsible officers;
d. CPRS; and
e. Document showing the authorized person to sign the
application on behalf of the applicant.

5.6. Changes in Documentary Requirements. The

Commissioner may dispense with some of the requirements, or
prescribe additional documents, to support the application.

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Section 6. Accreditation Process.

6.1. New Application. In case of new application hard and

electronic copy of the documents shall be filed with AMO or
equivalent office, or any other office as may be directed by the
Commissioner.

6.2. Renewal Application.

6.2.1. The applicant shall only submit the electronic copy of

the required documents to the AMO. However, if there
are changes in the business information, a hard copy
of the new document shall be submitted to the
Bureau not later than ten (10) calendar days from
submission of application online. Nevertheless, the
evaluation of the application shall be based on the
electronic copy of the documents.

The Importer may file the application with complete

supporting documents with complete supporting
documents not earlier than sixty (60) calendar but no
later than seven (7) working days (or nine (9)
calendar days) prior to the date of expiration of its
accreditation.

However, to prevent flooding of applications, aAn

application for renewal with complete supporting
documents filed less than the seven (7) working
working days prior to date of expiration of its
accreditation up to forty-five days shall be considered
latesubject to corresponding charges .
However, a grace period of forty five (45) days from the expiration of its
accreditation shall be given to the applicant.
The following are the fines and charges in relation to
the renewal of application:

Late filing of accreditation and filing within the grace period shall be subject to the
following fines:

Period Fine (on top of

Accreditation Fee)
Filing lLess than seven (7) working Php 1000.00
days prior to expiration
Filing 1-15 days from expiration of Php 2000.00

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Accreditation
Filing 16 days to 30 days from Php 4,000.00
expiration of Accreditation
Filing 31 days to 45 days from Php 6,000.00
expiration of Accreditation

6.2.2. Provided that aAn application filed after 45 days from

expiration shall be treated as new application. and
shall comply with the requirements of Section 4.2 of
this CAO.

6.2.3. If the application for renewal was approved prior to

the expiration of the validity period, the same shall
take effect immediately after the lapse of the original
period. However, if the application for renewal has not
been acted upon within the prescribed period, the
original accreditation shall be deemed automatically
extended,11 provided that in case of approval, the
renewed accreditation shall retroact to the first day
immediately after the expiration of the previous
accreditation.

6.3. On-Site Inspection or Verification. The authorized customs

officers or deputized officers shall conduct verification of
documents or on-site pre-inspection and/or post-inspection of
office, or warehouse/storage facility, if available. Provided, that
the conduct of inspection or site visit of the offices, facilities,
premises and warehouse/storage facility, if available, to
determine its existence may be outsourced. Provided further,
that in case of pre-inspection, the applicant shall also
electronically submit the inspector’s certification as part of the
required documents.

6.4. Completeness of Submitted Documents. Upon submission

by the applicant, the concerned officer shall conduct preliminary
assessment on the application and the completeness of the
supporting documents.

If the electronic copy of the submitted documents are

incomplete, the concerned officer shall immediately notify the
applicant of the lacking documentary requirement/s for
submission. If the hard copies of the documents are incomplete
when required, the same shall be returned to the applicant with
instruction to submit the lacking document/s.
11
Republic Act No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act
2018, Section 10.

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An application with incomplete requirements shall not be
considered as received and shall not be processed.

If the documents are complete, the concerned officer shall

officially receive the application.

6.5. Evaluation of the Application. An application shall be acted

upon within seven (7) working days from receipt of complete
documentary requirements.12 The evaluator shall compare the
information in the
6.6. CPRS against the documents submitted in support of the
application.

If upon evaluation, there are discrepancies or issues that require

justification or submission of additional documents, the
evaluation officer shall inform the applicant through the BOC
portal to immediately submit the same within seven (7) calendar
days from posting of the notice. Otherwise, the same shall be
disapproved without prejudice to the filing of a new application
and the payment of the corresponding fees.

However, if the applicant requests for additional period to

submit the required documents, the application may be further
processed provided that the period to act on the application
shall be reckoned from the date of receipt of the justification or
additional document/s.

6.7. Approval or Disapproval of Application.

6.6.1. The authority to approve or disapprove an application

may be directly exercised by the Commissioner or
delegated by him to a Bureau official.

6.6.2. In case of approved application, the Importer will be

registered with the CPRS which will automatically
generate a Certificate of Registration.

6.6.3. In case of disapproved application, the denial thereof

shall be fully explained in writing, stating the name of

12
Republic Act No. 11032, Section 9.

Page 17 of 30 – CAO NO. __________

the person making the denial and the grounds upon
which such denial is based.13

6.6.4. The following are grounds for denial of application:

a. Non-submission of justification or additional

document as required during evaluation process;
b. Misrepresentation of Material Information; or
c. Submission of false information or document.

In case of misrepresentation of Material Information or

submission of false information or document, the
Bureau may file appropriate criminal charges against
the applicant and shall be barred from transacting with
the Bureau.14

Section 7. Responsibilities of the Accredited Importer in Relation to the

Application for Accreditation.

7.1. Declaration of Correct Information on the Application.

An Importer shall be truthful in the declaration of information
required in the application form and in other accreditation
documents and papers. He/she shall ensure the correctness and
veracity thereof.15

7.2. Declaration of Responsible Officers and Designated

Declarants. An Importer shall fully and truthfully declare its
officers, declarants, if any, and authorized representatives and
shall be equally responsible in dealings and transactions with the
Bureau.

7.3. Protected and Secured Passwords. An Importer shall

assume full responsibility in protecting and securing passwords
or codes in whatever form given to him by the accredited
service provider or its equivalent unit as a consequence of the
approval of the accreditation application. It shall be personal
and exclusive to the Importer.

The Importer shall undertake, under oath, to monitor the use of

his passwords or codes and cannot claim good faith or allege
the unauthorized use or misuse of the same.

13
Republic Act No. 11032, Section 9(c).
14
cf. CMTA, Title XII, Chapter 3, Section 1226.
15
cf. CMO No. 11-2014.

Page 18 of 30 – CAO NO. __________

The use of passwords or codes shall be deemed conclusive and
attributable to the Importer, unless he reports through email or
through the Bureau’s official hotline number the unauthorized
use thereof within twenty-four (24) hours from the time of
lodgement of the goods declaration and receipt of the email
notification of such lodgement, or prior to the filing of goods
declaration together with the supporting documents to the
Bureau, whichever is longer.

The Bureau shall ensure that the Value Added Service Provider
(VASP) or the automated customs system shall send email
notification to the Importer and broker immediately after
lodgement of goods declaration.

The payment of duties, taxes and other charges, through the

Importer’s Authorized Agent Bank, in relation to the goods
declaration, shall likewise validate and confirm the authorized
use of such passwords or codes.

7.4. Reporting of Changes in Business Information. In the

event of any change in the information provided in the
application and supporting documents provided under Section 5
of this OrderCAO,, the Importer shall report and submit the
related document to the Bureau within ten (10) calendar days
from the occurrence thereof in accordance with the format and
procedure to be prescribed by the Bureau.16

Notices and communications sent to the Accredited Importer’s

e-mail addresses and contact numbers on record shall be
deemed received. Failure to receive notices and communication
from the Bureau on account of change in any of the business
information cannot be used as defense in any Bureau-initiated
proceedings against the Importer or its shipments.

7.5. Third Party Importer. A Third Party Importer shall at all times
maintain a record of the contract it entered into with the
ultimate consignee/s or beneficial owner/s of the goods. The
supporting documents of the goods declaration such as but not
limited to, bill of lading, invoice, or packing list shall clearly
indicate that the importation is for account of another party or
ultimate consignee. Otherwise, the importation shall be deemed
for the own account and benefit of the Importer.

16
cf. CMO No.11-2014.

Page 19 of 30 – CAO NO. __________

Third Party Importer transacting with the Bureau on behalf of
importers and consignees shall be treated equally as true
importers or consignees. They shall be liable for acts committed
in violation of this Act and related laws.17

7.6. Principal Office and/or Branches, and

Warehouse/Storage Facility, if available. The Importer
shall at all times keep and maintain a physical office where the
principal office of the Importer is located.

The Principal Office must have a designated location or to keep

or store its records of Importation, books of accounts, business
and computer systems, and all customs commercial data
including payment records.18

Said principal place of business where the Importer shall

maintain its office operations, shall be declared as such in its
accreditation application, as well as in all government
registrations and permits.

The Importer is likewise required to declare the location of its

warehouses/storage facilities, and/or branches, if available.

7.7. Business Name Signage. For proper identification of its

declared place of business, an Importer shall, at all times,
permanently keep and maintain a signage of its business name
and/or identity, to be displayed conspicuously in the business
premises.19

Section 8. Responsibilities of the Accredited Importer in Relation to

Goods Declaration.

8.1. Accuracy of Goods Declaration. The Importer shall be

responsible for the accuracy of the goods declaration and for
the payment of all duties, taxes and other charges due on the
imported goods.20 To ensure the accuracy of the particulars
given in the goods declaration, the Importer is allowed to
request for the examination of the goods prior to lodgement
and draw samples therefrom21 or after lodgement when there
17
cf. CMTA, Title XII, Chapter 3, Section 1226.
18
cf. CMTA, Title XIV, Chapter 1, Section 1427.
19
cf. CMO No. 23-2009.
20
cf. CMTA, Title I, Chapter 2, Section 107.
21
cf. RKC, General Annex, Chapter 3, Standards 3.8 and 3.9.

Page 20 of 30 – CAO NO. __________

are issues and controversies surrounding the goods declaration
and import process.22

Inadvertent errors shall be subject to imposition of penalties as

provided under Section 108 of the CMTA and its implementing
rules and regulations.23

The Importer shall strictly abide by the rules and

regulations on the full description of goods. It shall not
lodge a general or inaccurate declaration,
misclassification, misdeclaration, undervaluation or
intentional over-quantity of shipments.

A preliminary suspension of an Importer’s accreditation may be

made after issuance of the WSD and pending final disposition of
the forfeiture proceedings. In cases where the forfeiture
proceeding has been resolved during the validity of the
accreditation, and the decision in the forfeiture proceedings is in
favor of the importer or where the Bureau accepts the
Importer’s offer of settlement, the suspension shall be
immediately lifted. However, if the lifting of the suspension is
made beyond the validity of the accreditation, the provisions of
Section 5.23 of this CAO on renewal of accreditation shall apply.

8.2. Submission of True and Authentic Documents in support

of the Goods Declaration. An Importer shall submit
documents, which are true and authentic. He shall ensure the
veracity, authenticity and genuineness thereof in order to
preclude the submission of false, spurious and forged
documents.24

Section 9. Responsibility of the Accredited Importer for Payment of all

Duties, Taxes and Other Charges Due on the Imported Goods. The
accredited Importer shall be responsible for the payment of all duties, taxes and
other charges due on the Imported goods, 25 including fines and surcharges. 26 The
Importer shall likewise be responsible in the payment of deficiencies in duties and
taxes, including fines, resulting from the conduct of post clearance audit.

The importer shall pay within fifteen (15) days upon receipt of the demand letter
from the Commissioner, upon recommendation by Assistant Commissioner, Post
Clearance Audit Group (PCAG), or by the District Collector or his/her authorized
22
cf. CAO 9-2020, Section 6.4.2.
23
cf. CAO 1-2020, Section 4.1.
24
cf. CMO No. 11-2014.
25
cf. CMTA, Title I, Chapter 2, Section 107.
26
cf. CMTA, Title IV, Chapter 3, Section 436.

Page 21 of 30 – CAO NO. __________

representative. Provided, that in case of demand letters issued by the District
Collector, the suspension shall be subject to the approval of the Commissioner.

Section 10. Responsibilities of the Accredited Importer for Post-Clearance

Purposes.

10.1. Retention of Records. The accredited Importer is required to

keep all records pertaining to the ordinary course of business
and to any activity or information contained in the records
required for post clearance audit.

10.2. Access to Records. The Importer must allow authorized

customs officers full and free access to the premises where such
records are kept, to conduct audit examination, inspection,
verification, and investigation of those records relevant to such
investigation or inquiry.27

Section 11. Responsibilities of the Accredited Importer to Cooperate in the

Enforcement of the CMTA.

11.1. Cooperation in Customs Investigations. During any

investigation conducted by the Bureau, an Importer shall fully
cooperate when directed to submit pertinent papers and
documents, as well as issue statements, affidavits and
attestations.

11.2. False Information. An Importer shall not file or procure or

assist in the filing of any claim, or of any document, affidavit, or
other paper known by him to be false and fraudulent; 28 nor shall
he/she knowingly give or solicit or procure the giving of any
false or misleading information or testimony in any matter
pending before the Bureau or official representative thereof.

11.3. Importation of Prohibited, Restricted or Regulated

Goods. The Importer shall not import Prohibited Goods nor
shall it import restricted or regulated goods without permit or
clearance from the appropriate regulatory agency.

Section 12. Penalties. The following penalties shall be imposed for violation of the
responsibilities enumerated under this CAO without prejudice to criminal or other
actions that may be initiated by the Bureau against the Importer.

27
cf. CMTA, Title X, Chapter 2, Section 1002 in relation to Section 1427 and 1428.
28
cf. CMTA, Title XIV, Chapter 1, 1403.

Page 22 of 30 – CAO NO. __________

Nature of Violation 1st 2nd 3rd
Violation Violation Violation
Light Infractions:
a. Failure to cooperate in any customs Warning to Suspension from Revocation
investigation (Section 11.1) suspension up to one (1) month
thirty (30) days and 1 day to six
Warning (6) monthsThree
(3) months
suspension
b. Failure to keep and maintain a signage Warning to Suspension from Revocation
of its business name and/or identity suspension up to one (1) month
(Section 7.7) thirty (30) days and 1 day to six
(6) monthss
c. Failure to maintain and updatereport Warning to Suspension from Revocation
changes in business information suspension up to one (1) month
(Section 7.4) thirty (30) days and one (1) day
to six (6) months
d. Failure to strictly abide by the rules and Warning to Suspension from Revocation
regulations on the full description of suspension from six (6) months
goods or lodging or filing of inaccurate one (1) month to and one (1) day
goods declaration, misclassification, six (6) months to one (1) year
misdeclaration, undervaluation or Warning to Suspension from
intentional over-quantity of shipments suspension up to one (1) month to
where part of or entire part of the thirty (30) days six (6) months
shipment is forfeited in favor of the
government has been released while the
rest has been issued a Warrant of
Seizure and Detention (WSD) and is
forfeited (Section 8.1)
e. Importation of regulated goods with Warning to Suspension from Revocation
belated submission of import suspension from six (6) months
permit/clearance issued by government one (1) month to and one (1) day
agency concerned for its shipment six (6) months to one (1) year
(Section 11.3)

Less Grave Infractions:

a. Denying an authorized customs officer Suspension from Revocation
full and free access to such records, six (6) months
books of accounts, business and and one (1) day
computer systems, and all customs to 12 months
commercial data including payment
records (Section 10.2)
b. Failure to inform the Bureau of the Suspension from Revocation
change in the location of offices, six (6) months
facilities, premises and and one (1) day
warehouse/storage facility, if available to 12 months
(Section 7.4)
c. Failure to keep all the records of Suspension from Revocation
importations, books of accounts, one (1) month
business and computer systems and all and one (1) day
customs commercial data in the manner to six (6) months

Page 23 of 30 – CAO NO. __________

Nature of Violation 1st 2nd 3rd
Violation Violation Violation
prescribed under the CMTA (Section
10.1)
d. Failure to keep and maintain a physical Suspension from Revocation
office including office operations thereat six (6) months
(Section 7.6) and one (1) day
to 12 months
e. Failure to pay within fifteen (15) days Suspension of accreditation until the liability has
upon receipt of the demand letter by been paid, provided that the amount shall be at
the Commissioner (Section 9) least five thousand pesos (Php 5,000.00)
f. Failure to strictly abide by the rules and Suspension from Revocation
regulations on the full description of six (6) months
goods or lodging or filing of inaccurate and one (1) day
goods declaration, misclassification, to one (1) year;
misdeclaration, undervaluation or
intentional over-quantity of shipments
where entire shipment is forfeited in
favor of the government (Section 8.1)
fg Importation of regulated goods without Suspension from Revocation
. permit or clearance from the six (6) months
appropriate regulatory agency (Section and one (1) day
11.3) to one (1) year
g Importation of restricted goods under Suspension from Revocation
h. Section 119 of the CMTA with belated six (6) months
submission of import permit/clearance and one (1) day
issued by government agency to one (1) year
concerned for its shipment (Section
11.3)

Grave Infractions:
a. Failure to strictly abide by the rules and Revocation
regulations on the full description of
goods or lodging or filing of inaccurate
goods declaration, misclassification,
misdeclaration, undervaluation or
intentional over-quantity of shipments
where entire shipment is forfeited in
favor of the government. Provided, that
the forfeiture is due to willful
misdeclaration or undervaluation of
imported or exported articles that
resulted or would have resulted in the
loss of government revenues. (Section
8.1)
b. Filing, procuring, or assisting in the filing Revocation
of any claim, or of any document,
affidavit, or other paper known by him
to be false and fraudulent, or knowingly
giving, soliciting, or procuring the giving
of any false or misleading information or
testimony in any matter pending before
the Bureau or official representative

Page 24 of 30 – CAO NO. __________

Nature of Violation 1st 2nd 3rd
Violation Violation Violation
thereof (Section 11.2)
c. Fraudulent or willful use of the company Revocation
as Third Party Importer (Section 7.5)
d. Importation of prohibited goods under Revocation
Section 118 of the CMTA (Section 11.3)
e. Importation of restricted goods under Revocation
Section 119 of the CMTA without permit
or clearance from the appropriate
regulatory agency (Section 11.3)
f. Intentional or fraudulent Revocation
misrepresentation of Material
Information or submission of false
information or document in relation to
its application for accreditation (Section
7.1)
g. Intentional or fraudulent Revocation
misrepresentation or submission of false
names of officers, declarants, or
authorized representatives (Section 7.2)
h. Lodgement of goods declaration by the Revocation
Importer other than those approved by
the Commissioner to be processed in
accordance with Section 16 of this CAO
i. Submission of false information or Revocation
documents to support its goods
declaration (Section 8.2)
j. Willfully concealing or destroying any Revocation
invoice, book, or document relating to
any goods liable to duty after an
inspection thereof has been demanded
by the District Collector, or at any time
concealing or destroying any such
invoice, book, or document for the
purpose of suppressing any evidence of
fraud therein contained (Section 10.2)

Section 13. Mitigating or Aggravating Circumstances.29 In the determination

of the penalty to be imposed, the following attendant mitigating and/or aggravating
circumstances are to be appreciated:

a. Business track record or standing;

b. Educational attainment;
c. Good faith or lack of malice;
d. First time offender
e. Admission of the infraction;
f. Actual or material loss to the government;

29
cf. Item VI, CMC No. 32-2017.

Page 25 of 30 – CAO NO. __________

g. Wanton disregard of customs laws, rules and
regulations;
h. Habituality
i. Remorse or the lack thereof; or
j. Other analogous circumstances.

Section 14. Blacklisting and its Effects.

14.1. The Importer, responsible officers in case of partnerships,

corporations or cooperatives, and the declarant, if any, shall be
barred or blacklisted from transacting with the Bureau in case
of conviction of a crime involving moral turpitude at any time
after filing of an application for accreditation or during the
period of its validity.

As an inherent consequence of the sanctions of blacklisting, the

Importer, declared responsible officers and declarant, if any,
shall be disqualified from applying for customs accreditation
under another business name or entity, or from being declared
as such under a new customs accreditation application.

14.2. In addition to revocation of accreditation privileges arising from

violation of this CAO, the importer, the declared responsible
officers and declarant, if any, may be blacklisted and
disqualified from applying for customs accreditation under
another business name or entity, or from being declared as
such under a new customs accreditation application, and may
no longer be allowed to enter customs premises.

Section 15. Treatment of Suspended, Cancelled or Revoked Accreditation.

15.1. Importers whose accreditation has been suspended, cancelled

or revoked shall not be able to lodge or process the goods
declaration in the Bureau’s automated system.

15.2. The accreditation may be cancelled upon written request by the

Importer. All revoked accreditations shall be reflected as
“cancelled” until such time that the Bureau’s automated system
has been accordingly modified to reflect the actual status of the
accreditation.

15.3. The suspension or revocation of the Importer’s Accreditation

may only be set aside or lifted temporarily upon approval of the
Commissioner or duly authorized representative, subject to the
issuance by the Bureau of procedure for the purpose.

Page 26 of 30 – CAO NO. __________

15.4. If the period of suspension is more than the remaining
validity period of the accreditation, the Importer may
only re-apply for accreditation after the lapse of the
period of suspension.

15.5. In case where the penalty of suspension has been set aside,
lifted temporarily or served, the accreditation status of the
Importer shall be immediately reactivated. Provided that, if the
suspension was set aside after the expiration of the
accreditation or after the grace period allowed to renew the
same, the Importer shall submit a new application with the AMO
or equivalent office.

15.6. In case where the revocation of the accreditation has been set
aside, the reactivation of accreditation may only be made upon
submission by the Importer of documentary requirements for
new application and once approved, shall be valid for a new
period of two (2) years.

Section 16. Request for Temporary Activation of Accreditation Privilege.

16.1. An Importer whose accreditation has been suspended may

request to the Commissioner, Attn: Legal Service, for temporary
activation of its CPRS account for purposes of lodgement and
processing of all its shipments which are still in transit or which
arrived at the ports prior to the suspension. Upon receipt of the
request with complete set of documents and corresponding
explanations, if required, the Legal Service shall act on the
matter within three (3) days.An Importer whose accreditation
has been suspended may request to the Commissioner for
temporary activation of its CPRS account for purposes of
lodgement and processing of all its shipments which are still in
transit or which arrived at the ports prior to the suspension.

16.2. The Importer shall clearly indicate in the request that should it
be given due course, 100% physical examination shall be
conducted on the goods, regardless of the selectivity screen, on
its own account, and that any unauthorized processing of
shipments other than those approved by the Commissioner shall
be a ground to revoke the accreditation. 30

16.3. The request shall contain the following:

a. Consignee’s name, address and contact number;

30
CMTA, Title IV, Chapter 2, Section 420 (e).

Page 27 of 30 – CAO NO. __________

b. Bill of lading;
c. List and description of the shipment/s; and
d. Clearance or permit from the concerned agency for
regulated or restricted goods, if applicable.

16.4. Once approved, the AMO or equivalent office shall inform the
Importer concerned through electronic mail at its registered e-
mail address and the lodgement shall be allowed only for Bills of
Lading (BL) listed in the request. The District Collector shall
report to the AMO or equivalent office the status of the BL
approved by the Commissioner for processing for monitoring
purposes.

Section 17. Compliance with Due Process. The Bureau shall issue procedure to
afford due process to the Importer whose accreditation may be suspended, revoked
or blacklisted. Provided, that the imposition of penalties shall be subject to the
approval of the Commissioner.

To facilitate the conduct of the hearing or any other related proceedings by the
Legal Service, the District Collector concerned and the AMO or equivalent office
shall provide copies of relevant documents to the Legal Service, including
the accreditation profile of the importer, specifically the number of times
the importer has been suspended.

Section 18. Remedies of the Importer.

18.1. For Disapproved Application.

18.1.1. In cases where the disapproval has been directly

exercised by the Commissioner, the applicant may file
a Motion for Reconsideration within ten (10) calendar
days from receipt of the notice of disapproval which
Motion shall be resolved within ten (10) working days.

18.1.2. In cases where the disapproval has been issued by an

authorized Bureau official, the applicant may appeal
the same before the Commissioner within fifteen (15)
calendar days from receipt of the notice of disapproval.

The Commissioner shall act on the said appeal within

fifteen (15) working days from receipt thereof.

Page 28 of 30 – CAO NO. __________

An appeal fee of One Thousand Pesos (Php1,000.00)
shall be paid within the period of appeal. No appeal
shall be perfected without the payment of the appeal
fee.

These remedies, however, are without prejudice to the

filing of a new application, unless the disapproval was
due to misrepresentation of Material Information or
submission of false information or document.

18.2. In case of Suspension, Revocation or Blacklisting.

18.2.1. The Importer may file a Motion for Reconsideration

with the Commissioner within fifteen (15) calendar
days from receipt of the decision to suspend or revoke
the accreditation, or blacklist the Importer.

18.2.2. If the Motion for Reconsideration is denied, the

Importer may file an appeal within fifteen (15) calendar
days from receipt of the denial of the Motion for
Reconsideration.31

Section 19. Compliance Monitoring.

19.1. The Bureau shall establish an efficient mechanism using ICT-

based systems to properly monitor compliance by Accredited
Importers, such as verification of documents or post-inspection
of office, and/or warehouse/storage facility if available, and
inclusion of the ultimate consignee in the goods declaration
processed by a Third Party Importer.

19.2.The Bureau shall establish an operational procedure and system

for the creation of a compliance records database of Importers.

19.3. The AMO or equivalent office shall transmit to the BIR on a

quarterly basis the list of Accredited Importers for post-
accreditation validation of tax compliance. 32

19.4. The collection, recording, storage, processing, sharing of data

and information, and maintenance of data information in the
CAO shall be secured and consistent with the principles and
policy of R.A. No. 10173, also known as The Data Privacy Act.

31
cf. CMTA, Title I, Chapter 1, Section 114.
32
DOF Department Order No. 11-2018.

Page 29 of 30 – CAO NO. __________

Section 20. Repealing Clause. This CAO repeals all other CAOs and
Administrative Orders on Accreditation of Importers. Until such time that a CMO is
issued implementing this CAO, provisions of existing CMOs, Memoranda or Circulars
not inconsistent herewith shall remain in full force and effect.

Section 21. Separability Clause. If any part of this CAO is declared

unconstitutional or contrary to existing laws, the other parts not so declared shall
remain in full force or effect.

Section 22. Effectivity. This CAO shall take effect fifteen (15) calendar days after
its publication at the Official Gazette or a newspaper of national circulation.

The Office of National Administrative Register of the UP Law Center shall be

provided three (3) certified copies of this CAO.

REY LEONARDO B. GUERRERO

Commissioner of Customs

Approved:

CARLOS G DOMINGUEZ
Secretary of Finance

Page 30 of 30 – CAO NO. __________