1. IMPORTERS AND CUSTOMS BROKER’S
ACCREDITATION: BIR/BOC-AMO
• Learning Objectives:
– To enrich knowledge of the student regarding the new
accreditation processes of Importers and Customs Brokers
before the BIR and BOC-AMO
• Learning Outcomes: the students will have to-
– Identify the requirements and processes in the securing of
BIR/AMO accreditation
– To appreciate the importance of knowing the
requirements and processes in the securing of BIR/AMO
accreditation
– To apply the acquired learning in the requirements and
processes in the securing of BIR/AMO accreditation

2. TCCP: Provisions
Who is the importer? - Section 1203 of the TCCP
considers the following persons the owners of
imported articles:
• Consignee
• Holder of the bill of lading or air waybill
• Consignor
• Underwriters of the abandoned articles
• Salvor

3. HISTORY: Importers/Brokers
Accreditation
1. CMO 149-88, as amended by CMO 23-99 – CIIS
or Customs Intelligence and Investigation
Service;
2. CAO 3-2006 - CAS- (Customs Accreditation
Secretariat)
3. CMO 30-2010 - ICARE, UNIT (Interim Customs
Accreditation and Registration Unit)
4. DO 012 & 013-2014; RR 10-2014 CMO 4 & 11-
2014 – BIR/ARMD (Account Receivable and
Monitoring Division) BOC/AMO – (Account
Management Office)

4. Comparison of basis
PREVIOUS
REGUALTIONS
CURRENT
REGULATIONS
CMO 30-2010 – ICARE,
UNIT (AOCG)
CMO 4-2014 – AMO
(AOCG)
RA 9135 – PEAG
3 YEARS
DOF DO 012-2014 –
FIU – 10 YEARS
RA 9280 – CUSTOMS
BROKERS ACT
DOF DO 012-2014/RR
10-2014/CMO 4-2014

5. PHASES OF ACCREDITATION
PHASE 1: Bureau of Internal Revenue (ARMD)
BIR-ICC (BIR-Importers clearance Certificate)
BIR-BCC (BIR-Customs Broker Clearance
Certificate)
PHASE 2: Bureau of Customs (AMO)
COA (Certificate of Accreditation)
COR (Certificate of Registration) – CPRS

6. RMO 10-2014: General Policies
“Pursuant to DOF Department Order No. 12-
2014, all importers and customs brokers
(individual, partnerships, corporations,
cooperatives, associations – whether taxable
or non-taxable), unless otherwise exempted,
are required to secure accreditation from the
BIR under the guidelines, policies and
procedures set forth in this Order”

7. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
1. Existence, at all times, of a Head Office or
principal place of business;
HEAD OFFICE (HO) – refers to the declared
specific or identifiable principal place/head
office of business as stated in the Articles of
Incorporation/Partnerships/Cooperation/DTI

8. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
2. Full compliance with all the primary and
secondary registration requirements of the
BIR (i.e. for the HO, branch, or facility)
PRIMARY REGISTRATION – compliant with RR 7-2012 (a.
TIN issuance and registration; b. Purely TIN issuance)
SECONDARY REGISTRATION – subsequent registration
activities after BIR-COR relative to printing and
issuance of official receipt; registration of books of
accounts, etc

9. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
3. No “stop-filer” cases with the BIR – timely
filing of the required tax returns and
payment of tax due.
STOP FILER CASE – refers to system created case
when taxpayer fails to file a return for a
required tax type for a taxable period (i.e.
ITR, VAT, PT)

10. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
4. No record of any AR/DA with the BIR.
AR/DR (accounts receivable/delinquent
account) - refers to an outstanding tax
liability of a taxpayer arising from a tax
assessment or any unpaid delinquent
account which is considered final, executory,
and demandable

11. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
5. No record of any pending criminal complaint
filed by the BIR for tax evasion and other
criminal offenses under the Tax Code,
whether filed in court or in the DOJ or
subject of final and executory judgment by
court

12. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
6. No unresolved issues arising from discrepancies
in the declared income or expenses resulting
from the matching of third-party information
from the BIRs Reconciliation Lists for
Enforcement (RELIEF) System and Tax
Reconciliation System (TRS). If an such
unresolved issues exists, the non-resolution
must not have been caused by or must not be
attributable to the importer or customs broker.

13. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
7. Not tagged as a CBL taxpayer.
CBL (Cannot Be Located taxpayer) – refers to a
status of a registered taxpayer whose
whereabouts could not be located in the
address given by him/it in the return filed or
at the address registered/given by him/it to
the BIR.

14. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
8. No material misrepresentation in the
documents submitted in applying for
accreditation.
- within 10 days from occurrence of material
changes shall report in writing to the BIR.
- failure by an accredited importer or
customs broker to inform, may be a ground
for the cancellation or revocation.

15. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
9. Regular use of the eFPS in filing all the requisite
tax returns and in the payment of the taxes due
thereon; or regular use of the IAF system in filing
all the requisite tax returns.
eFPS (electronic Filing and Payment System) –
refers for electronically filing and payment.
IAF (Inter-Active Forms System) – refers for
electronically filing and payment, other than the
eFPS.

16. RMO 10-2014: General Policies
RMO 10-2014, Section 3.2 – criteria:
10.Regular submission of all information returns
(electronically) under existing internal
revenue tax laws, rules, regulations and
issuance:
- SLSP – summary lists of sales, purchases and
importations
- 1604CF – annual alphalist of employees
- 1604E – annual list of payees for tax witheld

17. PHASE 1: BIR-ICC/BCC (ARMD)
IMPORTER (BIC-ICC) and CUSTOMS BROKER (BIR-BCC)
1. Application form for Accreditation for
Importer (Annex A-1)
6. If the applicant shares the registered
address of his HO address:
- vicinity map and location map
indicating the actual space occupied by the
applicant
- contract covering such space-sharing
arrangement
- applicant’s written justification for
entering into such space-sharing
arrangement
- written consent of the lessor or
building administrator to such
arrangement
2. Authenticated copy of latest Annual
Income tax Return w/ Financial
Statement
3. CTC of the latest Mayor’s Permit or duly
received Application for Business
Permit
4. Proof of ownership of the registered
address (CTC of original
CT/TCT/CCT/TD) or Proof of lawful
occupancy (CTC of CL)
5. Vicinity map, location plan and
photographs of registered address
7. Proof of latest utility billings (e.g.
electricity, water, telephone)

18. PHASE 1: BIR-ICC/BCC (ARMD)
IMPORTER (BIC-ICC) and CUSTOMS BROKER (BIR-BCC)
8. Undertaking to comply with the duty to preserve and maintain records for a period of
ten (10) years and to allow access to examination by the BIR, BOC, and the Fiscal
Intelligence Unit of the Department of Finance (DOF-FIU)
9. Photocopy of the official receipt for the payment of the BIR accreditation processing
(Php2,000.00) and certification fee (Php375.00)
10. Additional docs. For Individual applicants:
a. CTC of DTI Certificate of Registration of Business Name;
b. Original copy of personal profile with two (2) recent 2x2 pictures
11. Additional docs. For Non-individual applicants:
a. Original copy of Secretary Certificate of the minutes/contents of the Board
Resolution authorizing the designated representative to sign the Application Form
b. CTC of General Information Sheet filed with SEC
c. Original copy of Certificate of Good Standing issued by SEC
d. Original copy of profile of corporation, partnership or association
e. Original copy of profile of each member of the Board, Corporate Officers, partner
f. Original copy of the personal profile of employees, representatives, or agents dealing
with BOC

19. PHASE 1: BIR-ICC/BCC (ARMD)
IMPORTER (BIC-ICC) and CUSTOMS BROKER (BIR-BCC)
12. Additional documents for Customs Brokers:
a. Photocopy of the applicants identification card as licensed customs broker issued by
the Professional Regulation Commission (PRC);
b. Original copy of the Certificate of Good Standing issued by the PRC and the Chamber
of Customs Broker, Inc (CCBI) issued the current year;
c. Photocopy of the Professional Tax Receipt (PTR) as a customs broker for the current
year;
d. Original copy of NBI Clearance issued within the last three (3) months prior to the
date of application for accreditation;
e. Certified list of regular clients (importers and exporters),if any; and
f. Certified list of customs representatives together with the original copies of their
corresponding NBI clearances issued within the last three (3) months prior to the date
of application for accreditation

20. ADDTL REQUIREMENTS
AS PER RMO 1-2015
a. Certification issued by the concerned RDO/Head Office having jurisdiction of the
applicant address;
b. Certification from concerned Chief of the Regional Legal Division that the applicant has
no pending criminal charges;
c. Certification from concerned Chief of the Regional Collection Division that the
applicant has no delinquent account;
d. Certification that the applicant has no listed tax liability with the Accounts Receivable
Monitoring Division (ARMD);
e. Certification from the Chief, Audit Information, Tax Exemption and Incentives Division
(AITEID) that the applicant has filed the requisite monthly Summary List of Sales and
Purchases (SLSP)/Summary List of Importations (SLI) for the immediate preceding eight
(8) taxable quarters, if applicable;
f. Certification from the Chief, Miscellaneous Operations Monitoring Division (MOMD)
that the applicant had electronically filed the requisite Alphabetical List of Employees
and/or Alphabetical List of Income Recipients Subjected to Creditable/Final Witholding
Taxes during the last two (2) preceding years

21. BIR-ICC/BCC: Validity
A BIR-ICC and BIR-BCC shall be valid from a
period of three (3) years from the date of its
issuance, unless sooner revoked or
cancelled.

22. PHASE 2: BOC-AMO C.O.A.
IMPORTER CUSTOMS BROKER
Original Expiration Date clearly indicated in
front of the folder
Original Expiration Date clearly indicated in
front of the folder
Completely filled-out and Notarized
Application Form
Completely filled-out and Notarized
Application Form with specimen signature
BOC Official Receipt evidencing payment of
Application Fee
BOC Official Receipt evidencing payment of
Application Fee
BIR Importer Clearance Certificate (Original) BIR Brokerage Clearance Certificate (Original)
Corporate Secretary’s Certificate, Special
Power of Attorney or Partnership Resolution
for designated signatories in the import
entries, with sample original signatures
Certified True Copy of BIR Broker Clearance
Certificate or proof of application
Original copy of NBI Clearance of the
Applicant issued within three (3) months
prior to the date of application
Valid Professional Regulation Commission ID

23. PHASE 2: BOC-AMO C.O.A.
IMPORTER CUSTOMS BROKER
Two (2) valid government-issued IDs with
picture of the applicant and responsible
officers
Updated list of clients with complete address
and contact details
Latest General Information Sheet List of Authorized representative/s with
complete personal profile, photo, contact
details and specimen signatures
Personal Profile of the applicant
and responsible officers
Printed CPRS profile of applicant
and updated email notification of ”STORED”
CPRS Profile
Company profile with pictures of the offices
and/or warehouse premises
Previous Certificate of Accreditation
Printed CPRS profile of applicant and
updated email notification of “STORED” CPRS
Profile
Previous Certificate of Accreditation

24. BOC-COA/CPRS: Validity
A BOC-COA shall be valid from a period of three
(3) years same with BIR-ICC/BCC from the
date of its issuance, unless sooner revoked
or cancelled.
Note: CPRS is a system which a validity of one
(1) year. Therefore, all applicant must
update their profile (CPRS) annually.

25. END
Maraming Salamat Po!!
CB MICHAEL G. TEDE
MCA Student
AIMS GRADUATE SCHOOL