Philippines Import: Right to Import
The following entities are authorized to make a customs entry:
- Registered importers who are holders of a bill of lading
- Licensed customs brokers acting under authority from the holder of a bill of lading
- A person legally empowered to act as agent or attorney-in-fact for an importer
To become an authorized importing entity, three steps must be taken.
- Register as a business at the local level where the business is operated; with the Department of Trade and Industry (DTI) for sole proprietorships, or the Securities and Exchange Commission (SEC), for partnerships and corporations; and the Bureau of Internal Revenue (BIR). As a result of registration the entity will receive a taxpayer identification number (TIN) from the BIR.
- Register as an importer with the Customs Intelligence and Investigation Service (CIIS), a division within the Philippine Bureau of Customs (BOC). The entity must fill out an Application for CIIS Registration and submit it to the CIIS for approval.
- Once the CIIS grants the entity status as an importer, that importer or its broker must then seek accreditation from the Bureau of Internal Revenue. First, the importer or broker must apply for an Importer Clearance Certificate (ICC) or a Broker Clearance Certificate (BCC), respectively. Second, after issuance of the ICC/BCC, the importer/broker must present the relevant document to the BOC in order to enter the customs premises. All applications for the ICC/BCC must be filed directly with the BIR’s Accounts Receivable Monitoring Division (ARMD), with applicants appearing in person at the ARMD office with the relevant documents.
Article written for World Trade Press by Taylor Holloran.
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