Globe LTE 2:09 AM 476 50%m) Done CMO 34 2019-INTERIM. REPUBLIC OF THE PHILIPPIN| DEPARTMENT OF FINANCE] Ig fe JUL 1U 208 ‘BUREAU CF CUSTOMS, MANILA 1099 ate__0.9 JUL 2019 (CUSTOMS MEMORANDUM ORDER (CMO) mo. 4-2pq SUBJECT: INTERIM GUIDELINES IMPLEMENTING SECTION 106 AND ‘SECTION 107 OF REPUBLIC ACT NO. 10963, OTHERWISE KNOWN AS THE CUSTOMS MODERNIZATION AND TARIFF ACT (CMTA) Introduction. By virtue of the authorty granted under Section 201 of the Customs Modemization and Tariff Act (CMTA), the folowing interim guidelines are hereby issued implementing Sections 106 and 107 of the CMTA Section 1. Coverage. This CMO covers the accreditation and registration of persons entitied to act as Dedarant and sign the goods declaration for consumption, warehousing or transtt other than the Customs Brokers. Customs Rules and Regulations covering the accreditation and registration of Customs Brokers shall remain in force and in effect Section 2. Objectives. 2.1. To regulate the conduct of dalarants other than a Customs Broker transacting with the Bureau consistent with international standards and customs best practices; 2.2. To streamiine the requirements for the accreditation and registration as Dedarent of Importers or person empowered to act as agent or Attorney-n-Fact transacting withthe Bureau; and 2.3. To provide forthe responsibities and accountabilities of decarants registered with the Bureau. ‘Section 3, General Provisions. ‘3:1. Al importers or person empcwered to act as agent or Attorney in- Fact gesinng to lodge and process goods declaration atthe Bureau ‘must file an application for accreditation and obtain a Certificate of, ‘Accreditation as Decarant free the Bureau. 3.2. A Declarant may refer to any ofthe following 8. Consignee or importer named inthe bil of lading or airway bill Page Lot 18-040 No, , The exporter, being the oner ofthe gods to be shipped ot 2: Ashes ker Si er tha moto th nat2. A Declarant may, Globe UTE "S46 AN "99 40% Page 111-040 No, The exporter, being the owner ofthe goods to be shipped out ‘€ Acustoms broker acting under the authority ofthe importer or from a holder ofthe bi 4. The person who has the right to pose of the goods; The holder ofthe bling of lading or erway billy indorsed by the shipping line or aire, respective, which may bea natural partnerships, sole or {A person duly empowered to act as agent or atoreyin-fact for ‘each holder. 13.3. Boxes 14 and 50 of the Single Administrative Document (SAD) with ‘the mandatory feld “Brokers/Attomey-in-Fact” shall also refer to “Declarant” for purposes of implementing the provisions of Section 106 of the OHTA. ‘3.4, n applicant for accreditation as Declarant must be a Filipino citizen Of legal age, except where the Importer or Exporter is himself the Declarant and not a Filipino ctizen or the responsible officer ‘authorized to act as Decarant is nat a lipino. 3.5. A person duly empowered to act as agent or ttorney-nfact shall ‘only be alowed to represent one (1) importer or exporter. ‘Section 4. Operational Provisions. ‘4.1, Importers or person empowered to ct as agent or Attorney in- Fact desiring to be accresited as a Dedarant are required to apply for registration under the Cent Profile Registration System (CPRS). ‘The application for registration shall be made thru any of the accredited Value Added Service Providers (VASPs) and shall be STORED" in the system. ‘4.2, The application for accrediation shal be fled with the Accounts ‘Management Office (AMO) or equivalent office accompanied wath . the following documents: et ee ‘Bureau of Customs Official Receipt (BCOR) evidencing payment Sag of Ser lta Oe cient pert Thousand Pesos (Php 1,000.00); . Printed Client Profile Reg’stration System (CPRS) Profile; & Mig amc nares oo Certified Photocopy of the BIR Certificate of Registration (BIR Sed acy oh i atone of ne fae eet aes Filipino cltizen, photocopy of | the Alien Certificate ofGlobe LTE 2:11 AM 76 49%) Done CMO 34 2019-INTERIM... th Filipino citizen, photocopy of — the Allen Certificate of Registration or Alien Employment Permit .D and Passport; Valid NBI Clearance; and hh. SEC/DTI/CDA Registration of company, if applicable; and |k- Special Power of Attorney (SPA) oF Board Resolution whichever '5 applicable authorizing the Declarant to act for and in behalf ‘of the consignee, importer or holder ofthe bil of lading. 4.3. The AMO or equivalent office shall process the application and ‘submit ts recommendation to the Commissioner for approval or ‘isapproval within three (3) working days from the date of receipt cof te complete documents, ‘4.4. The AMO or equivalent office shall activate the stored CPRS Profile within twenty-four (24) hours from receipt of the approval ofthe application by the Commissioner. 4.5. In case of disapproval of the application, a notice of disapproval dearly stating the grounds therefor, shall be signed and sent tothe ‘applicant thru his registered e-mail. Section 5. Grounds for Denial of the Application. The following are grounds for {enial of application for accreditation as Declarant: ‘a Absence or misrepresentation of material information; 'b. Submission of falsified or spurious documents; or Prior conviction of an offense pursuant to Section 1401 of the CMTA. Section 6. Motion for Reconsideration (MR). In cases where the application is. disapproved on the ground other than lack of documentary requirements, the sopkcart may, vain ten (10) werkeg doe fom recat fle 9 Matin tor Reconsideration (MR) on the denial of the application with the Commissioner of Gaze, Tha Comore sel act on ha warn (5) wering Gaye Rom receipt thereof. ‘Section 7. Validity of Certificate of Accreditation. The Certificate of Registration sal be val for oe (1 year om the year of ssunce ues suspended or revoked cause. Section 8. Renewal of Accreditation. Within one (1) month prior to the expiration Of his/her’ Certificate of Accreditation, any Declarant who desires to continue ‘vansacting with the Bureay may file with the AMO or Its equivalent office an application for renewal of accreditation. Provided, that no application for renewal shal bbe accepted or entertained if fled within (5) ‘working days prior to the date of explration. Ary application fied after the registration has expired shall be considered 2s a new appication subject tothe provisions of Section 4.2. Page 3 of 11 OH No. “The folowing documentary requirements shall be submitted for renewal application: