Code of Ethics
Code of Ethics
and
CODE OF ETHICS
ARTICLE I
GENERAL PROVISIONS
SECTION 1. The Customs Broker profession is imbued with public service so that financial
SECTION 2. A Customs Broker by virtue of his/her profession has the responsibility in ensuring
that lawful revenues due on the legal importation and/or exportation of articles are probably
declared in order to protect the interest of the government and his/her client(s) which will
SECTION 3. A Customs Broker’s relationship with his/her clients and fellow customs brokers is
based mainly on the following considerations COMPETENCE, RESPECT, INTEGRITY, JUSTICE, and
CODE OF ETHICS
ARTICLE II
SECTION 4. The Customs Broker shall obedient to the laws of the Republic of the
4.1. A Customs Broker shall neither assist nor encourage violation of the law and is
SECTION 5. A Customs Broker shall recognize that a professional has social responsibilities.
5.1 A Customs Broker shall, as a responsible citizen, accept his/her social responsibilities
and participate actively in activities for community progress, betterment and national well-
being.
CODE OF ETHICS
ARTICLE III
SECTION 6. The Customs Broker shall at all times uphold the standards of the profes sion by
strictly observing the primary objectives, tenets, and principles of the Code of Ethics for
6.1. A Customs Broker shall continuously evaluate and improve his/her professional
competence to provide quality professional services and be globally competitive; and shall
6.2. A Custom Broker shall actively participate in the activities and programs of the
6.3. A Customs Broker shall not allow himself/herself to be used as a dummy by any
individual , corporation, firm, association or entity; nor shall be a party to any plan which would
permit any person not registered with the Professional Regulatory Board for Customs Brokers
(PRBCB) and the Professional Regulation Commission (PRC) to practice the Customs Broker
Profession.
CODE OF ETHICS
6.4. A Customs Broker shall not attempt to discredit any member of the Customs Broker
profession for the purpose of gaining access with member’s client nor solicit the clients of
mandatory membership in the Accredited Professional Organization (APO) for Customs Brokers.