RMC No. 22-2014 — Publishes the full text of DOF Department Order (DO) No. 018-2014 relative to the amendment of DO No. 12-2014 with respect to the rules on the accreditation of importers and customs brokers

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT.OF FINANCE Quezon City BUReAu or imteNPat HAYenUE RECOERSMGT UVON RECEIVED aPW '11 Z0{4 3.480.m

March 14, 2014

REVENUE MEMORAnDUM C!RCULAR NO... & 2- 201

SUBJECT: Publishing the Full Text of Department Order (DO) No. 018-2014 Relative to Amendment of Department Order (DO) No. 12-2014 with Respect to the Rules on the Accreditation of Importers and Customs Brokers Dated February 26, 2014 by the Secretary of Department of Finance.

TO : All Internal Revenue Officials, Employees and Others Concerned

text of Department Order (DO) No. 018-214 dated February 26, 2014 by the Department of Finance: For the information and guidance of all concerned, quoted hereunder is the full

DEPARTMENT OF FINANCE Roxas Boulevard Corner Pabio Ocampo, Sr., Street "Republic of the Philippines Manila 1004

DEPARTMENT ORDER NO. 018-2014 26 February 2014

customs brokers;. No. 12-2014 with respect to the rules on the accreditation of importers and This Department Order is being issued to amend Department Order (DO)

Section 1. DO No. 12-2014 is hereby amended to read as follows:

productivity of the concerned Bureaus, the following rules on the accreditation of importers and customs brokers shall apply: mapping. to minimize duplication of functions and ensure maximum "In furtherance to this Department's efforts for a complete tax

1. The Bureau of Internal Revenue (BIR), upon filing of an aocumentary requirements for the issuance of the Icc and Commissioner of Internal Revenue shall issue the necessary rules and regulations for the accreditation procedures and BCC. Certificate(BIR-ICC) or .CustomsBroker. Clearance Certificate (BIR-BCC) in favor of the applicant, subject to the application, shall issue the necessary BIR Importer Clearance c'ocumentary requirements and verification procedures to be c'etermined by the Commissioner of Internal Revenue. The

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2. An applicant desiring to register with the Bureau of Customs revocation or cancellation of the importer's or customs broker's customs accreditation in case of violation of customs laws and regulations. The BOC may likewise prescribe rules for the risk profiling and criteria for classification of importers and customs brokers. BIR-ICC or BIR-BCC as applicable issued by the BIR to the concerned customs office. The Commissioner of Customs shall issue the necessary rules and regulations for (a) the registration of importers and customs brokers accredited by BIR with a (BOC) as an importer or customs broker must then present the validity period of three years: and (b) the suspension,

to comply with the same, otherwise the accreditation of said importer or customs broker shall be deemed automatically expired upon lapse of said ninety-day period. respectively issue their rules and regulations pursuant to this Order within fifteen (15) days from issuance hereof. All importers and customs brokers shall be given ninety (90) days from the issuance of said rules The Commissioners of Internal Revenue and Customs shall

concerned shall be guided accordingly. inconsistent herewith are hereby revoked and/or modified, and all All orders, circulars, memoranda, issuances contrary to or

This Order shall take effect immediately. "

issuances contrary to or inconsistent herewith are hereby revoked and/or modified accordingly. Section 2. Repealing Clause. All orders, circulars, memoranda,

publication. Section 3. Effectivity. This Order shall take effect immediately upon

(sgd)CESAR V. PURIS!MA Secretary

Circular a wide publicity as possible All concerned are hereby enjoined to be guided accordingly and give this

O-5 BUREAU OF INTERNAL REVENUE RECORDS MCT EVISION 4Pk 1 t 20{4 3:48 IM Commissioner of internai Revenue KIM S, JA 022864 iNTO - HENARES

RECEIVET