CODE OF ETHICS AND TECHNICAL government and his/her which redound to the general

STANDARDS welfare.

• The Customs Broker profession may have the bragging SEC. 3 – A CB’s relationship with his/her clients and
right of being the profession that requires working fellow customs brokers is based mainly on the following
knowledge of varied fields. considerations: COMPETENCE, RESPECT,
• Proper tariff classification of goods requires INTEGRITY, JUSTICE and FAIRNESS which he/she
knowledge of biology, botany, pharmacy, chemistry, must observe in all his/her professional dealings.
mechanical/electronic/electrical engineering and even
transport engineering. Proper handling of administrative ARTICLE II – RESPONSIBILITIES WITH THE
proceedings require knowledge of basic constitutional GENERAL PUBLIC
knowledge of due process, doctrine of exhaustion of SEC. 4 – A CB shall be obedient to the laws of the
administrative remedies, basic knowledge on Republic of the Philippines and uphold the Constitution.
presentation of evidence, appeals procedures. 4.1 – A CB shall neither assist nor encourage
Understanding Free Trade Agreements require basic violation of law and is morally obligated to report such
knowledge of international law. Proper valuation of violations or infraction.
goods require pricing practices among so many
industries. Intelligently handing post clearance audits SEC. 5 – A CB shall recognize that a professional has
requires working knowledge of intermediate accounting. social responsibilities.
Likewise, determining internal revenue taxes on 5.1 – A CB shall, as a responsible citizen, accept
imported goods and goods for export require knowledge his/her social responsibilities and participate actively in
of the National Internal Revenue Code - as if tax activities for community progress, betterment and
practitioners. national well- being.

CODE OF ETHICS AND CODE OF TECHNICAL ARTICLE III – PROFESSIONALISM AND

STANDARDS RELATIONSHIP WITH FELLOW CUSTOMS
• Prescribed and issued by APO (CCBI) BROKER
• Adopted and promulgated by PRBCB under PRBCB Sec. 6 - A CB shall at all times uphold the standards of
Resolution No. 05 s. 2015 the profession by strictly observing the primary
objectives, tenets, and principles of the Code of Ethics
PREAMBLE for Customs Brokers – COMPETENCE, RESPECT,
• The practice of the Customs Broker profession is INTEGRITY, JUSTICE AND FAIRNESS.
imbued with public service as it involves collection of 6.1 - A CB shall continuously evaluate and
taxes which is the lifeblood of the government and improve his/her professional competence to provide
facilitation of international trade which affects the quality professional services and be globally competitive
economic development of the country. It is, therefore and shall have the moral obligation to actively
imperative that a Customs Broker be guided by a set of participate in the CPE/CPE for Customs Broker.
standards for the effective, efficient and consistent 6.2 - A CB shall actively participate in the
discharge of his technical responsibilities. activities and programs of the APO of Customs Brokers.
• While the Code of Ethics shall be the MOVING 6.3 – A CB shall not allow himself-herself to be
GUIDE OF THE CODE OF TECHNICAL used as dummy by any individual, corporation, firm,
STANDARDS for the honorable conduct of the association or entity, nor shall be a party to any plan
Customs Broker in the discharge of his professional which would permit any person not registered with the
responsibilities, the CPE/CPD shall be the VEHICLE PRBCB and PRC to practice the Customs Broker
TO STRENGTHEN THE ETHICAL AND profession.
TECHNICAL COMPETENCE OF CUSTOMS 6.4 – A CB shall not attempt to discredit any
BROKERS through academic and nonacademic member of the Customs Broker profession for the
undertakings. purpose of gaining access with member’s client nor
solicit the clients of other Customs Brokers through
CODE OF ETHICS predatory professional fees.
6.5 – A CB may join any organization for
ARTICLE 1 – GENERAL PROVISIONS Customs Brokers, in spite of his/her mandatory
SEC. 1 – The CB profession is imbued with public membership to the APO for Customs Brokers.
service so that financial rewards are subordinate
considerations. ARTICLE IV – DEALINGS WITH GOVERNMENT
AGENCY
SEC. 2 – A CB by virtue of his/her profession has the SEC. 7 – A CB shall observe the highest norm of
responsibility in ensuring that lawful revenues due on professionalism, in dealing with the government.
the legal importations and/or exportation of articles are 7.1 – A CB shall not exert undue influence or
properly declared in order to protect the interest of the attempt to do so upon any government official or
employee on which he/she has a pending official position to unauthorized person/s relative to customs
transaction or business relative to the practice of his/her brokers’ transaction/operation.
profession. He/she shall not persuade, induce or 9.3 – This COE shall supplement the Civil
influence with monetary considerations, advantage, or Service laws, rules and regulations, the Code of Conduct
by bestowing any gift, favour or other things of value to and Ethical Standards of Public Officers and Employees
any public official or employee, to perform an act (R.A. No. 6713) and the AntiGraft and Corrupt Practices
constituting a violation of rules and regulations issued Act (R.A. No. 3019) and all other laws, rules and
by a competent authority or an office in connection with regulations that may be applicable.
the official duties of the latter.
7.2 – A CB shall have the obligation to inform ARTICLE VII – CUSTOMS BROKERS IN
the government of any act of a client which is EDUCATIONAL INSTITUTION
detrimental to the interest of government, its citizen or SEC. 10 – A CB in education shall aim to contribute to
the CB profession. the attainment of academic objectives and policies of the
institution.
ARTICLE V – DEALINGS WITH CLIENTS 10.1 – As an educator he/she has the primordial
SEC. 8 – A CB shall be guided by the principle that responsibility of molding future members of the
their interest is subordinate to government’s interest. profession ethically, globally competitive and
8.1 – A CB shall not take advantage of his/her professionally equipped to discharge the responsibilities
client’s or prospective clients’ innocence, ignorance and of the customs broker profession. He/she shall look for
credulity. Neither will he/she influence or coach, his/her the best welfare of the students, stimulating in them a
client(s) or prospective client(s) into committing illegal deep interest in their studies, exposing them to
acts by evading or minimizing the payment of customs meaningful experience in life and inculcating in their
duties and taxes under the guise of cost cutting nor will young minds the ideas of COMPETENCE, RESPECT,
he/she abet illegal acts tending to defraud the INTEGRITY, JUSTICE and FAIRNESS.
government. 10.2 – As an educator, he/she has the
8.2 – A CB shall hold inviolable the trust and responsibility of achieving professional competence by
confidence reposed on him/her by his/her client(s). strictly adhering with the CHED, PRC, PRBCB and
He/she shall not compromise funds for payment of APO rules and regulations.
duties and taxes entrusted to him/her by his/her clients. 10.3 – As an educator he/she shall contribute to
8.3 – A CB shall treat with confidentiality and the effectiveness, enrichment and dignity of the teaching
utmost care any trade secret or confidential information profession.
of his/her client, past or present, which may 10.4 – As an educator, he/she shall accept a
consequently be detrimental to said client. reasonable degree of responsibility for leadership in
8.4 – A CB shall deliver the best professional research in professional matters, and in co- curricular
service to clients under any circumstance. affairs of the institution.
8.5 – A CB shall exercise prudence and utmost
caution in dealing with walk-in clients. ARTICLE VIII – CUSTOMS BROKER IN PRIVATE
8.6 – A CB shall not evade his/her liability with EMPLOYMENT
respect to a just claim by his/her client arising from the SEC. 11 – A CB in private employment shall be covered
wrongful act or negligence of him/her or his/her duly by this COE and TS and due observance thereof is
authorized representative in connection with any hereby required.
transaction handled by him/her involving the practice of 11.1 – A CB in private employment shall be
the profession. guided not only by the reasonable standards of his/her
8.7 – A CB shall not withdraw his/her service employer and company’s policies but also by this COE
unless for justifiable causes(s). and TS. He/she shall not accept any employment or job
related to the practice of his/her profession with other
ARTICLE VI – CUSTOMS BROKERS IN company unless with written consent/approval of his/her
GOVERNMENT SERVICE employer.
SEC. 9 – A CB in government service shall adhere to
the General Principles enunciated in this COE and shall CODE OF TECHNICAL STANDARDS
endeavour to perform his/her duties diligently, faithfully,
and efficiently, ever conscious that public office is a ARTICLE 1
public trust. SEC. 1 – Unless otherwise provided for in the contract
9.1 – A CB employed in any government of engagement, Customs Brokers’ opinions or
agency shall not engage in customs brokerage business advisement should preferably be in writing, stating in
or any business related thereto unless allowed by law. clear and concise manner, with citations of authorities
9.2 – A CB in government service, shall not from specific laws, rules, regulations, literature and any
divulge valuable information of a confidential character other authorities.
acquired by him/her on account of his/her official
SEC. 2 – The professional services must be covered by 7.2 - Export Declaration – to be signed by the
a formal contract with the scope of engagement clearly exporter or his/her option delegate the signing or
defined unless the parties agreed with any other type of processing to his/her designated CB.
contract not prohibited by law.
SEC. 8 – Lodging, which is the act of electronic
ARTICLE II – PREPARATION OF CUSTOMS submission of import/export declaration may be
REQUISITE DOCUMENTS FOR IMPORTS AND delegated by a CB to his/her duly authorized
EXPORTS representative, under his/her direct control and
SEC. 1 – Preparation of requisite documents pertains supervision, however, passwords or PIN, or any similar
not only to hard copies but also electronic copies. If this access codes to intermediaries to BOC computer system
cannot be done personally by the CB, the same may be or direct access to Customs Systems or other electronic
delegated to his/her duly authorized representative(s) in system of pertinent government agencies are strictly
writing under his/her direct control and supervision to personal to the CB.
ensure correctness of requisite documents and to
safeguard the interest of both the client and the SEC. 9 – Filing of import/export declaration may be
government. He/she shall be personally and solidarily done by duly authorized representative of a CB under
responsible for the act(s) committed by his/her duly his/her direct control and supervision.
authorized representatives.
SEC. 10 – If and when electronic signature is adopted
SEC. 2 – In the preparation of these documents a CB by BOC or other government agencies, the same shall be
shall strictly rely on the documents submitted by his/her personally done/affixed the electronic documents by the
client. No alteration, tampering, substitution, production CB.
or fabrication of import or export documents and
regulatory permits or clearance shall be done by a CB. SEC. 11 – Processing of import/export declaration or
Corrections of errors in documents shall be done with other documents may be delegated to a duly authorized
the prior consent and approval of his/her client. representative of the CB.

ARTICLE III – DECLARATION OF CUSTOMS SEC. 12 – CBs representing clients with BOC or
DUTIES, TAXES AND OTHER CHARGES concerned government agencies on disputes or issues
SEC. 5 – Declaration must be made by a CB or his/her concerning declaration therein, which involve
authorized representative(s) exclusively in writing on applications of tariff and customs laws, may also be
official and accountable forms prescribed by BOC and delegated by a CB to his/her authorized representative.
personally/exclusively issued by the declarant CB. Such
declaration must be personally signed by the declarant SEC. 13 – A CB shall be responsible for updating
CB, under oath, before a Notary Public or any official his/her client on the status of his/her shipment on a
authorized by law to administer oath in accordance with regular basis until all professional obligations are
the applicable laws, rules and regulations. Accountable satisfied.
form duly issued by BOC personally/exclusively to a
CB cannot be used by another CB. Both of them shall be SEC. 14 – A CB shall keep and maintain in his/her
personally and solidarily responsible by reason or office a correct, complete and itemized manner complete
occasion of the unauthorized use of such documents. records and file of all documents, correspondence and
other records relative to the conduct of his profession as
SEC. 6 – Import/export declaration must have the prescribed by laws, rules and regulations, as amended.
approval/signature of the importer/exporter before it is These records shall be considered confidential and shall
finalized, lodged and filed. not be disclosed by a CB except on subpoena duces
tecum issued by a duly authorized customs official,
ARTICLE IV – PREPARATION, SIGNING, court of competent jurisdiction, PRC and PRBCB.
LODGING, FILING AND PROCESSING OF
IMPORT AND EXPORT DECLARATIONS AND SEC. 15 – A CB shall adhere to Section 30, RA 9280
DOCUMENTS REQUIRED TO BE FILED AT BOC that “No CB shall advance and finance on behalf of
OR OTHER GOVERNMENT AGENCIES UNDER his/her client importer the payment of duties and taxes,
TCCP (CMTA) AND OTHER EXISTING LAWS arrastre charges, wharfage dues, storage fees and other
SEC. 7 – There shall be strict adherence to existing port charges.”
customs laws and regulations in relation to Section 27,
RA 9280, as amended by RA 9853, that an SEC. 16 – Advances received by a CB from his/her
import/export declaration shall be signed by the client must be liquidated within the reasonable period of
following: time.
7.1 - Import Declaration – to be signed by a CB
and the consignee/owner/importer.
SEC. 17 – A CB shall not be allowed to subcontract any ARTICLE VIII – PROFESSIONAL FEES
or all his/her professional services with a client unless SEC. 26 – A CB shall issue ORs duly registered with
authorized by the latter. BIR for al broker’s fees or professional fees collected
from his/her clients.
SEC. 18 – The professional services must be covered by
formal contract with the scope of engagement clearly ARTICLE IX – PENALTIES AND FINAL
defined unless the parties agreed with any other type of PROVISIONS
contract not prohibited by law. The receipt of shipping SEC. 27 – A registered CB who violates any provision
documents is implied indication of a contract of service. of this COE and TS shall be meted out with disciplinary
action of either revocation or suspension of his/her
ARTICLE V – REPRESENTING IMPORTERS AND certificate of registration from the practice of his/her
EXPORTERS BEFORE ANY GOVERNMENT profession.
AGENCIES AND PRIVATE ENTITIES IN CASES
RELATING TO CUSTOMS AND TARIFF LAWS ARTICLE X – SEPARABILITY CLAUSE
AND ITS PROCEDURES AND PRACTICES SEC. 28 – Amendments to this COE and TS may be
SEC. 19 – A CB is expected to effectively represent carried out by the PRBCB in coordination with APO for
his/her clients before any government and/or private CBs, subject to approval of PRC.
entity in cases relating to customs and tariff laws, its
procedures and practice. SEC. 29 – If any provision or part of this Code shall be
declared unconstitutional or invalid, such judgment shall
SEC. 20 – In representing a client a CB shall have a not affect, invalidate nor impair any other provisions or
written authority, designation, SPA or corporate parts thereof.
secretary’s certificate depending on the requirements of
the government agencies or private entities where he/she
will represent his client.

SEC. 21 – In representing a client, a CB shall be

reasonably prepared, properly attired, and conduct
himself/herself with professional dignity and decorum.

ARTICLE VI – EMPLOYMENT IN PRIVATE

ENTERPRISES THAT REQUIRES PROFESSIONAL
KNOWLEDGE IN THE FIELD OF CUSTOMS AND
TARIFF ADMINISTRATION
SEC. 22 – It shall be understood that a CB’s
employment in a private company may involve
management of company’s import, export, logistics and
supply chain and other related functions and does not
involve customs clearance or customs brokerage
services for other exporters and importers and exporters,
unless allowed upon written approval of his/her
employee.

SEC. 23 – The relationship of a CB with his/her

employer shall be bound by this COE and TS.

ARTICLE VII – TEACHING CUSTOMS AND

TARIFF ADMINISTRATION SUBJECTS IN ANY
UNIVERSITY, COLLEGE OR SCHOOLS DULY
RECOGNIZED BY THE GOVERNMENT
SEC. 24 – A CB in the academe shall faithfully observe
the standards established under pertinent laws, rules and
regulations of the CHED, PRC and PRBCB.

SEC. 25 – In addition to what is prescribed by the

CHED, a CB in the academe shall have a minimum of
three (3) years experience.