CODE OF ETHICS AND CODE OF TECHNICAL

STANDARDS FOR CUSTOMS BROKERS

Adopted and Promulgated under PRBCB Resolution No. 5
series of 2015

PREAMBLE: ARTICLE II
RESPONSIBILITIES WITH THE GENERAL PUBLIC
The practice of the Customs Broker profession is imbued with
public service as it involves collection of taxes which is the lifeblood of SECTION 4. – A Customs Broker shall be obedient to the laws of the
the government and facilitation of international trade which affects the Republic of the Philippines and uphold the Constitution.
economic development of the country. It is therefore imperative that
a Customs Broker be guided by a set of standards for the effective, 4.1 – A Customs Broker shall neither assist nor encourage
efficient and consistent discharge of his technical responsibilities. violation of the law and is morally obligated to report such violations or
infractions.
While the Code of Ethics shall be the moving guide of the
Code of Technical Standards for the honorable conduct of the SECTION 5. – A Customs Broker shall recognize that a professional
Customs Broker in the discharge of his professional responsibilities, has social responsibilities.
the Continuing Professional Education or Development shall be the
vehicle to strengthen the ethical and technical competence of 5.1 – A Customs Broker shall, as a responsible citizen, accept
Customs Brokers through academic or non-academic undertakings. his/her social responsibilities and participate actively in activities fro
community progress, betterment and national well-being.
CODE OF ETHICS

GENERAL PROVISIONS ARTICLE III

PROFESSIONALISM AND RELATIONSHIP
SECTION 1. The Customs Broker profession is imbued with public WITH FELLOW CUSTOMS BROKER
service so that financial rewards are subordinate considerations.
SECTION 6. – A Customs Broker shall at all times uphold the
SECTION 2. – A Customs Broker by virtue of his/her profession has standards of the profession by strictly observing the primary
the responsibility in ensuring that lawful revenues due on legal objectives, tenets, and principles of the Code of Ethics for Customs
importation and/or exportation of articles are properly declared in order Brokers – COMPETENCE, RESPECT, INTEGRITY, JUSTICE and
to protect the interest of the government and his/her client(s) which FAIRNESS.
will redound to the general welfare.
6.1 – A Customs Broker shall continuously evaluate and
SECTION 3. – A Customs Broker’s relationship with his/her clients improve his/her professional competence to provide quality
and fellow customs brokers is based mainly on the following professional services and be globally competitive; and shall have the
considerations COMPETENCE, RESPECT, INTEGRITY, JUSTICE moral obligation to actively participate in the Continuing Professional
and FAIRNESS which he/she must observe in all his/her professional Education/Development (CPE/CPD) for Customs Broker.
dealings.

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 6.2 – A Customs Broker shall actively participate in the
activities and programs of the Accredited Professional Organization ARTICLE V
(APO) of Customs Brokers. DEALINGS WITH CLIENTS

6.3 – A Customs Broker shall not allow himself / herself to be SECTION 8. – A Customs Broker shall be guided by the principle that
used as a dummy by any individual, corporation, firm, association or their interest is subordinate to government’s interest.
entity; nor shall be a party to any plan which would permit any person
not registered with the Professional Regulatory Board for Customs 8.1 – A Customs Broker shall not take advantage of his/her
Broker (PRBCB) and the Professional Regulation Commission (PRC) client’s or prospective client’s innocence, ignorance, and credulity.
to practice the Customs Broker Profession. Neither will he/she advise, influence or coach, his/her client(s) or
prospective client(s) into committing illegal acts by evading or
6.4 – A Customs broker shall not attempt to discredit any minimizing the payment of customs duties and taxes under the guise
member of the Customs Broker profession for the purpose of gaining of cost cutting; nor will he/she abet illegal acts tending to defraud the
access with member’s client nor solicit the clients of other Customs government.
Brokers though predatory professional fees.
6.5 – A Customs Broker may join any organization for 8.2 – A Customs Broker shall hold inviolable the trust and
Customs Brokers in spite of his/her mandatory membership in the confidence reposed on him/her by his/her client(s). He / She shall not
Accredited Professional Organization (APO) for Customs Brokers. misappropriate funds for payment of customs charges entrusted to
him/her by his / her client(s).

ARTICLE IV 8.3 – A Customs Broker shall treat with confidentiality and

DEALINGS WITH ANY GOVERNMENT AGENCY utmost care any trade secret or confidential information of his/her
client; past or present, which may consequently be detrimental to said
SECTION 7. – A Customs Broker shall observe the highest norm of client.
professionalism in dealing with the government.
8.4 – A Customs Broker shall deliver the best professional
7.1 – A Customs Broker shall not exert undue influence or service to clients under any circumstance.
attempt to do so upon any government official or employee on which
he/she has a pending official transaction or business relative to the 8.5 – A Customs Broker shall exercise prudence and utmost
practice of his/her profession. He/she shall not persuade, induce or caution in dealing with walk-in clients.
influence with monetary considerations, advantage, or bestowing any
gift, favor, or other things of value to any public official or employee, to 8.6 – A Customs Broker shall not evade his/her liability with
perform an act constituting a violation of rules and regulations issued respect to a just claim by his/her client arising out from the wrongful
by a competent authority or an offense in connection with the official act or negligence of him/her or his/her duly authorized representative
duties of the latter. in connection with any transaction handled by him/her involving the
practice of his/her profession.
7.2 – A Customs Broker shall have the obligation to inform the
government of any act of a client which is detrimental to the interest of 8.7 – A Customs Broker shall not withdraw his/her services,
the government, its citizen or the Customs Broker profession. unless for justifiable cause(s).

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 6.2 – A Customs Broker shall actively participate in the
activities and programs of the Accredited Professional Organization ARTICLE V
(APO) of Customs Brokers. DEALINGS WITH CLIENTS

6.3 – A Customs Broker shall not allow himself / herself to be SECTION 8. – A Customs Broker shall be guided by the principle that
used as a dummy by any individual, corporation, firm, association or their interest is subordinate to government’s interest.
entity; nor shall be a party to any plan which would permit any person
not registered with the Professional Regulatory Board for Customs 8.1 – A Customs Broker shall not take advantage of his/her
Broker (PRBCB) and the Professional Regulation Commission (PRC) client’s or prospective client’s innocence, ignorance, and credulity.
to practice the Customs Broker Profession. Neither will he/she advise, influence or coach, his/her client(s) or
prospective client(s) into committing illegal acts by evading or
6.4 – A Customs broker shall not attempt to discredit any minimizing the payment of customs duties and taxes under the guise
member of the Customs Broker profession for the purpose of gaining of cost cutting; nor will he/she abet illegal acts tending to defraud the
access with member’s client nor solicit the clients of other Customs government.
Brokers though predatory professional fees.
6.5 – A Customs Broker may join any organization for 8.2 – A Customs Broker shall hold inviolable the trust and
Customs Brokers in spite of his/her mandatory membership in the confidence reposed on him/her by his/her client(s). He / She shall not
Accredited Professional Organization (APO) for Customs Brokers. misappropriate funds for payment of customs charges entrusted to
him/her by his / her client(s).

ARTICLE IV 8.3 – A Customs Broker shall treat with confidentiality and

DEALINGS WITH ANY GOVERNMENT AGENCY utmost care any trade secret or confidential information of his/her
client; past or present, which may consequently be detrimental to said
SECTION 7. – A Customs Broker shall observe the highest norm of client.
professionalism in dealing with the government.
8.4 – A Customs Broker shall deliver the best professional
7.1 – A Customs Broker shall not exert undue influence or service to clients under any circumstance.
attempt to do so upon any government official or employee on which
he/she has a pending official transaction or business relative to the 8.5 – A Customs Broker shall exercise prudence and utmost
practice of his/her profession. He/she shall not persuade, induce or caution in dealing with walk-in clients.
influence with monetary considerations, advantage, or bestowing any
gift, favor, or other things of value to any public official or employee, to 8.6 – A Customs Broker shall not evade his/her liability with
perform an act constituting a violation of rules and regulations issued respect to a just claim by his/her client arising out from the wrongful
by a competent authority or an offense in connection with the official act or negligence of him/her or his/her duly authorized representative
duties of the latter. in connection with any transaction handled by him/her involving the
practice of his/her profession.
7.2 – A Customs Broker shall have the obligation to inform the
government of any act of a client which is detrimental to the interest of 8.7 – A Customs Broker shall not withdraw his/her services,
the government, its citizen or the Customs Broker profession. unless for justifiable cause(s).

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 CODE OF TECHNICAL STANDARDS ARTICLE III
DECLARATION OF CUSTOMS DUTIES, TAXES, AND OTHER
ARTICLE I CHARGES

SECTION 1. – Unless otherwise provided for in the contract of SECTION 5. – Declaration must be made by a Customs Broker or his
engagement, Customs Broker’s opinions or advisement should / her duly authorized representative(s) in writing on official and
preferably be in writing, stating in clear and concise manner, with accountable forms prescribed by the Bureau of Customs and
citations of authorities from specific laws, rules regulations, literatures personally / exclusively issued to the declarant Customs Broker. Such
or any other authorities. declaration must be personally signed by the declarant Customs
Broker, under oath, before a notary public or any official authorized by
SECTION 2. – The professional services must be covered by a formal law to administer oath, in accordance with the applicable laws, rules
contract with the scope of engagement clearly defined unless the and regulations.
parties agreed with any other type of contract not prohibited by law.
Accountable forms duly issued by the Bureau of Customs personally /
ARTICLE II exclusively to a Customs Broker cannot be used by another Customs
PREPARATION OF CUSTOMS REQUISITE DOCUMENTS FOR Broker. Both of them shall be personally and solidarily responsible by
IMPORTS AND EXPORTS reason or occasion of the unauthorized use of such documents.

SECTION 3. – Preparation of requisite documents pertains not only to SECTION 6. – Import / export declaration must have the approval /
hard copies but also to electronic copies. If this cannot be done signature of the importer / exporter before it is finalized, lodged, and
personally by the Customs Broker, the same may be delegated to his filed.
/ her duly authorized representative(s) in writing, under his / her direct
control and supervision, to ensure correctness of requisite documents ARTICLE IV
and to safeguard the interest of both the client and the government. PREPARATION, SIGNING, LODGING, FILING, AND PROCESSING
He / She shall be personally and solidarily responsible for the act(s) OF IMPORT AND EXPORT DECLARATIONS AND DOCUMENTS
committed by his / her duly authorized representative(s). REQUIRED TO BE FILED AT THE BUREAU OF CUSTOMS AND
OTHER GOVERNMENT AGENCIES UNDER THE TCCP AND
SECTION 4. – In the preparation of these documents, a Customs OTHER EXISTING LAWS
Broker shall strictly rely on the documents submitted by his / her client.
No alteration, tampering, substitution, production or fabrication of SECTION 7. – There shall be strict adherence to existing customs
import or export documents and regulatory permits or clearances shall laws and regulations in relation to Section 27 of R.A. 9853; that an
be done by a Customs Broker. import / export declaration shall be signed by the following:

Corrections of errors in documents shall be done with the prior consent 7.1 Import Declaration – to be signed by a Customs Broker
and approval his / her client. and the consignee / owner / importer.

7.2 Export Declaration – to be signed by the exporter or at his

/ her option delegate the signing or processing to his / her designated
Customs Broker.

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SECTION 8. – Lodging, which is the act of electronic submission of (PRC) and Professional Regulatory Board for Customs Brokers
import / export declaration, may be delegated by a Customs Broker to (PRBCB).
his / her duly authorized representative, under his / her direct control
and supervision, however, passwords or Personal Identification SECTION 15. – A Customs Broker shall strictly adhere to Section 30
Number (PIN), or any similar access codes to intermediaries to the of R.A. No. 9280; that “No Customs Broker shall advance and finance
Bureau of Customs computer system or direct access to Customs on behalf of his / her client / importer the payment of duties and taxes,
systems or other electronic system of pertinent government agencies arrastre charges, wharfage fues, storage fees and other port charges.
are strictly personal to the Customs Broker.
SECTION 16. – Advances received by the Customs Broker from his /
SECTION 9. – Filing of Import / export declaration may be done by her client must be liquidated within a reasonable period of time.
duly authorized representative of a Customs Broker under his / her
direct control and supervision. SECTION 17. – A Customs Broker shall not be allowed to subcontract
any or all of his / her professional services with a client unless
SECTION 10. – If and when electronic signature is adopted by the authorized by the latter.
Bureau of Customs (BOC) or other government agencies. The same
shall be personally done / affixed to the electronic document by the SECTION 18. – The professional services must be covered by a
Customs Broker. formal contract with the scope of engagement clearly defined unless
the parties agreed with any other type of contract not prohibited by
SECTION 11. – Processing of import / export declaration or other law. The receipt of shipping documents is an implied indication of a
documents may be delegated to a duly authorized representative of contract of service.
the Customs Broker.
ARTICLE V
SECTION 12. – Customs Brokers representing clients with the Bureau REPRESENTING IMPORTERS AND EXPORTERS BEFORE ANY
of Customs or concerned government agencies, on disputes or issues GOVERNMENT AGENCIES AND PRIVATE ENTITIES IN CASES
concerning declaration therein, which involve applications of tariff and RELATIONG TO CUSTOMS AND TARIFF LAWS, ITS
customs laws, may also be delegated by a customs broker to his / her PROCEDURES AND PRACTICES.
duly authorized representative.
SECTION 19. – A Customs Broker is expected to effectively represent
SECTION 13. – A Customs Broker shall be responsible for updating his / her clients before any government and or private entity in cases
his / her client on the status of his / her shipment on a regular basis relating to customs and tariff laws, its procedures and practices.
until all professional obligations are satisfied.
SECTION 20. – In representing a client, a Customs Broker shall have
SECTION 14. – A Customs Broker shall keep and maintain in his / her a written authority, designation, special power of attorney, or corporate
office a correct, orderly, and itemized manner complete records and secretary’s certificate depending on the requirements of the
file copies of all documents, correspondence and other records government agencies or private entities where he / she will represent
relative to the conduct of his profession a prescribed by laws, rules the client.
and regulations, as amended. These records shall be considered
confidential and shall not be disclosed by a Customs Broker except on SECTION 21. – In representing a client, a Customs Broker shall, be
subpoena duces tecum issued by a duly authorized customs official, reasonably be prepared, properly attired, and conduct himself / herself
court of competent jurisdiction, Professional Regulation Commission with professional dignity and decorum.

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 6.2 – A Customs Broker shall actively participate in the
activities and programs of the Accredited Professional Organization ARTICLE V
(APO) of Customs Brokers. DEALINGS WITH CLIENTS

6.3 – A Customs Broker shall not allow himself / herself to be SECTION 8. – A Customs Broker shall be guided by the principle that
used as a dummy by any individual, corporation, firm, association or their interest is subordinate to government’s interest.
entity; nor shall be a party to any plan which would permit any person
not registered with the Professional Regulatory Board for Customs 8.1 – A Customs Broker shall not take advantage of his/her
Broker (PRBCB) and the Professional Regulation Commission (PRC) client’s or prospective client’s innocence, ignorance, and credulity.
to practice the Customs Broker Profession. Neither will he/she advise, influence or coach, his/her client(s) or
prospective client(s) into committing illegal acts by evading or
6.4 – A Customs broker shall not attempt to discredit any minimizing the payment of customs duties and taxes under the guise
member of the Customs Broker profession for the purpose of gaining of cost cutting; nor will he/she abet illegal acts tending to defraud the
access with member’s client nor solicit the clients of other Customs government.
Brokers though predatory professional fees.
6.5 – A Customs Broker may join any organization for 8.2 – A Customs Broker shall hold inviolable the trust and
Customs Brokers in spite of his/her mandatory membership in the confidence reposed on him/her by his/her client(s). He / She shall not
Accredited Professional Organization (APO) for Customs Brokers. misappropriate funds for payment of customs charges entrusted to
him/her by his / her client(s).

ARTICLE IV 8.3 – A Customs Broker shall treat with confidentiality and

DEALINGS WITH ANY GOVERNMENT AGENCY utmost care any trade secret or confidential information of his/her
client; past or present, which may consequently be detrimental to said
SECTION 7. – A Customs Broker shall observe the highest norm of client.
professionalism in dealing with the government.
8.4 – A Customs Broker shall deliver the best professional
7.1 – A Customs Broker shall not exert undue influence or service to clients under any circumstance.
attempt to do so upon any government official or employee on which
he/she has a pending official transaction or business relative to the 8.5 – A Customs Broker shall exercise prudence and utmost
practice of his/her profession. He/she shall not persuade, induce or caution in dealing with walk-in clients.
influence with monetary considerations, advantage, or bestowing any
gift, favor, or other things of value to any public official or employee, to 8.6 – A Customs Broker shall not evade his/her liability with
perform an act constituting a violation of rules and regulations issued respect to a just claim by his/her client arising out from the wrongful
by a competent authority or an offense in connection with the official act or negligence of him/her or his/her duly authorized representative
duties of the latter. in connection with any transaction handled by him/her involving the
practice of his/her profession.
7.2 – A Customs Broker shall have the obligation to inform the
government of any act of a client which is detrimental to the interest of 8.7 – A Customs Broker shall not withdraw his/her services,
the government, its citizen or the Customs Broker profession. unless for justifiable cause(s).