Please be advised that only BOC-accredited/registered importers can transact business with the BOC for the processing/clearance of their importation/s. Thus, persons (natural or juridical) who intend to engage in importation are required to be accredited/registered with the BOC (as provided under existing rules and regulations).
If the intended importation is only ONCE (in a period of 365 days), the ‘would-be’ importer may apply for registration as a Non – Regular Importer. The requirements and procedures are set forth under Customs Memorandum Order 46-2019. The Memorandum Order is attached, for your information and guidance. (Attach CMO 46-2019).
If the intended importation is on a regular basis, BOC-accreditation (as a Regular Importer) is necessary. The requirements for accreditation as a “Regular Importer” are provided under Customs Memorandum Order 08-2022, while the procedure for accreditation is provided under Customs Memorandum Order 11-2014 (Section 5a, 5b, 5d, 5e). The Memorandum Orders are attached for your reference. (Attach CMOs 08-2022 and 11-2014.)
Government Agencies are exempt from the “BOC-accreditation requirement”. However, they are still required to be registered in the BOC Client Profile Registration System (CPRS). In addition, they are required to secure a clearance from the Collection Service of the Bureau of Customs before lodgment of their declaration.
The requirements for the CPRS Activation of government agencies are as follows:
–Notarized and completely filled-up application form
–Valid ID of Applicant
–BIR Form 2303
–CPRS Profile and email notification of “stored CPRS”
— Personal profile of applicant
The above requirements shall be submitted to the BOC-Accounts Management Office (AMO).
As provided under CMO 11-2014, in case the applicant is located outside of Metro Manila, “the application (together with the supporting documents) may be coursed through the Office of the District Collector concerned”.
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