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    Republic of The Philippines Professional Regulation Commission

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    Musa Batugan Jr.
    The document is a resolution by the Professional Regulatory Board for Customs Brokers in the Philippines that incorporates Republic Act No. 10863, also known as the Customs Modernization and Tariff Act, into the syllabi and tables of specification for subjects in the Customs Brokers Licensure Examination. It outlines revisions to the syllabi for four subjects that will be applied beginning in the November 2017 examination: 1) Customs Laws, Rules, Regulations, Ethics and Customs Broker Practices, 2) Customs Documentations, Clearance and Procedures, 3) Tariff Laws, Rules, Regulations and International Trade, and 4) Classification and Practical Computations. The resolution includes the revised syllabi

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    Republic of The Philippines Professional Regulation Commission

    Uploaded by

    Musa Batugan Jr.
    744 views7 pages
    The document is a resolution by the Professional Regulatory Board for Customs Brokers in the Philippines that incorporates Republic Act No. 10863, also known as the Customs Modernization and Tariff Act, into the syllabi and tables of specification for subjects in the Customs Brokers Licensure Examination. It outlines revisions to the syllabi for four subjects that will be applied beginning in the November 2017 examination: 1) Customs Laws, Rules, Regulations, Ethics and Customs Broker Practices, 2) Customs Documentations, Clearance and Procedures, 3) Tariff Laws, Rules, Regulations and International Trade, and 4) Classification and Practical Computations. The resolution includes the revised syllabi

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    syllabus

    Original Title

    PRBCB Res No 04-2017 text (1)

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    The document is a resolution by the Professional Regulatory Board for Customs Brokers in the Philippines that incorporates Republic Act No. 10863, also known as the Customs Modernization and Tariff Act, into the syllabi and tables of specification for subjects in the Customs Brokers Licensure Examination. It outlines revisions to the syllabi for four subjects that will be applied beginning in the November 2017 examination: 1) Customs Laws, Rules, Regulations, Ethics and Customs Broker Practices, 2) Customs Documentations, Clearance and Procedures, 3) Tariff Laws, Rules, Regulations and International Trade, and 4) Classification and Practical Computations. The resolution includes the revised syllabi

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    744 views7 pages

    Republic of The Philippines Professional Regulation Commission

    Uploaded by

    Musa Batugan Jr.
    The document is a resolution by the Professional Regulatory Board for Customs Brokers in the Philippines that incorporates Republic Act No. 10863, also known as the Customs Modernization and Tariff Act, into the syllabi and tables of specification for subjects in the Customs Brokers Licensure Examination. It outlines revisions to the syllabi for four subjects that will be applied beginning in the November 2017 examination: 1) Customs Laws, Rules, Regulations, Ethics and Customs Broker Practices, 2) Customs Documentations, Clearance and Procedures, 3) Tariff Laws, Rules, Regulations and International Trade, and 4) Classification and Practical Computations. The resolution includes the revised syllabi

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 7

    Republic of the Philippines

    Professional Regulation Commission


    Manila

    PROFESSIONAL REGULATORY BOARD FOR CUSTOMS BROKERS


    RESOLUTION NO. 04
    Series of 2017

    INCORPORATING R. A. NO. 10863 OR THE CUSTOMS MODERNIZATION AND


    TARIFF ACT IN THE SYLLABI AND TABLES OF SPECIFICATION (TOS) OF THE
    SUBJECTS IN THE CUSTOMS BROKERS LICENSURE EXAMINATION (CBLE)

    WHEREAS, Section 9 (h) of Republic Act (R.A.) No. 8981 or the PRC Modernization Act of 2000, provides that
    the Professional Regulatory Boards shall prepare, adopt and issue the syllabi or the Tables of Specifications
    (TOS) of the subjects for examinations, in consultation with the academe; determine and prepare the questions
    for the licensure examinations which shall strictly be within the scope of the syllabus or the TOS of the subject for
    examination;

    WHEREAS, Sections 7 (d) and 15 Republic Act No. 9280 or the Customs Brokers Act of 2004 respectively
    provides for the power of the Professional Regulatory Board for Customs Brokers (Board) to prepare and modify
    the questions for examination and prescribe the syllabi of the subjects for examination and their relative weights
    as well as to reclassify, rearrange, modify, add to or exclude from any of the examination subjects in order to
    conform to the technological and modern changes;

    WHEREAS, the Professional Regulatory Board for Customs Brokers (Board) issued Resolution Nos. 2015-03 and
    2016-02 on the revised syllabi and TOS of the subjects in the Customs Brokers Licensure Examination (CBLE),
    with a caveat that there shall be future amendments in the syllabi and TOS as therein prescribed in view of the
    enactment of R.A. No. 10863 or the Customs Modernization and Tariff Act;

    WHEREFORE, the Board has RESOLVED, as it hereby RESOLVES, to incorporate R.A. No. 10863 or the
    Customs Modernization and Tariff Act in the syllabi and TOS of the subjects in the CBLE, which are appended to
    this Resolution as "Annex A" and "Annex B", respectively.

    RESOLVED FURTHER, that these syllabi and TOS shall be applied in the November 2017 CBLE onwards.

    This Resolution, together with its Annexes, shall take effect after fifteen (15) days following its publication in the
    Official Gazette or in any newspaper of general circulation in the Philippines.

    Done the City of Manila this 30th day of August 2017.

    1
    ANNEX A

    PROFESSIONAL REGULATORY BOARD FOR CUSTOMS BROKERS

    SYLLABI - 2017 CUSTOMS BROKER LICENSURE EXAMINATION (CBLE)

    SUBJECT: 1

    CUSTOMS LAWS, RULES, REGULATIONS, ETHICS AND CUSTOMS BROKER PRACTICES (25%)

    A. CUSTOMS ADMINISTRATION ESSENTIALS: (40%)

    1. General Common Provisions Sec. 101-114 (RA 10863)


    2. Types of Importation Sec. 115-119
    3. Bureau of Customs
    3.1 General Administration Sec. 200-205
    3.2 Customs Districts and Ports of Entry Sec. 206-213
    3.3 Exercise of Police Authority Sec. 214-224
    3.4 Customs Jurisdiction Sec. 300
    3.5 Customs Control Sec. 301-307
    4. Customs Fees and Charges Sec. 1300-1301
    5. Miscellaneous CMTA Provisions Sec.1500-1514
    6. Congressional Oversight Committee Sec. 1700
    7. Final Provisions

    B. ADMINISTRATIVE AND JUDICIAL PROCEEDINGS (40%)

    1. Advance Ruling and Dispute Ruling Sec. 1100-1105


    2. Protest Sec. 1106-1110
    3. Alert Orders Sec. 1111-1112
    4. Seizure, Forfeiture and Authority of the Commissioner to Make Compromise Sec. 1113-1125
    5. Appeal in Protest and Forfeiture Cases Sec.1126-1128
    6. Abandonment Sec.1129-1130
    7. Civil Remedies for the Collection of Duties and Taxes Sec. 1132-1134
    8. Judicial Proceedings Sec. 1135-1138
    9. Disposition of Property in Customs Custody Sec. 1139-1151
    10. Penalties Imposed Upon Bureau of Customs Employees Sec. 1431-1433

    C. ETHICS AND PRACTICES OF THE CUSTOMS BROKER PROFESSION (20%)

    1. Code of Ethics and Code of Technical Standards


    2. Customs Broker's Act 2004 (RA 9280) and CPD Law (RA 10912)
    3. BIR, BOC and Other Regulatory Agencies Affecting the Customs Brokers Profession
    4. PRC-PRB Issuances Relative to the CB Profession

    2
    SUBJECT: 2

    CUSTOMS DOCUMENTATIONS, CLEARANCE AND PROCEDURES (25%)

    A. CUSTOMS CLEARANCE THROUGH FORMAL AND INFORMAL ENTRY PROCESS (30%)

    1. Import Clearance and Formalities


    1.1 Goods Declaration Sec. 400-418
    1.2 Examination of Goods Sec. 419-422
    1.3 Assessment and Release Sec. 423-436
    1.4 Special Proceedings
    2. Conditionally Tax and/or Duty Exempt Importation Sec. 800
    3. Relief Consignment Sec. 120-121
    4. Special Procedures Sec. 437-440
    5. Export Clearance and Formalities Sec. 500-503

    B. CUSTOMS PORT OPERATIONS (30%)

    1. Customs Transit Sec. 600-602


    2. Customs Transshipment Sec. 603-604
    3. Customs Warehouses Sec. 801-813
    4. Free Zones Sec. 814-817
    5. Stores Sec. 818-821
    6. Carriers, Vessels and Aircrafts Sec. 1201-1225
    7. Third Parties/AEOs Sec. 1226-1228

    C. POST CLEARANCE AUDIT (20%)

    1. Audit and Examination of Records Sec. 1000


    2. Scope of the Audit
    3. Access to Records
    4. Requirement to keep records
    5. Power of the Commissioner to Obtain Information and Issue Summons
    6. Failure to Pay Correct Duties and Taxes on Imported Goods
    7. Records to be kept by the Bureau Sec. 1006

    D. MISCELLANEOUS TOPICS (20%)

    1. Drawback Sec. 900-902


    2. Refund and Abatement Sec. 903-913
    3. Crimes and other Offenses Sec. 1400-1430
    4. Miscellaneous Provisions Sec. 1500-1514

    3
    SUBJECT: 3

    TARIFF LAWS, RULES, REGULATIONS AND INTERNATIONAL TRADE (25%)

    A. GENERAL PRINCIPLES IN TARIFF AND INTERNATIONAL TRADE LAW (15%)

    1. Customs Duties, Elements and Processes


    2. Tax and/or Duty-Exemption
    3. Tariff Commission Sec. 1600-1607
    4. Flexible Tariff Sec. 1608-1609

    B. RULES AND AGREEMENTS IN INTERNATIONAL TRADE (15%)

    a. ASEAN
    b. APEC
    c. WTO
    d. WCO/RKC
    e. HS
    f. UNCTAD
    g. FTAs

    C. RULES OF ORIGIN (10%)

    D. CUSTOMS VALUATION SYSTEMS Sec. 700-708 (25%)

    a. Transaction Value Systems

    E. TARIFF NOMENCLATURE AND RATE OF DUTY Sec. 1610-1612 (15%)

    a. General Rules for the Interpretation (GRI)


    b. Tariff Nomenclature and Rates of Import Duty
    c. Tariff Nomenclature and Rates of Export Duty

    F. CONCEPTS OF SPECIAL DUTIES AND TRADE REMEDIES Sec. 709-714 (10%)

    a. Government's Right of Compulsory Acquisition


    b. Marking of Imported Goods and Containers

    c. Dumping Duty
    d. Countervailing Duty
    e. Discrimination by Foreign Countries

    4
    G. ICC INCOTERMS RULES 2010 AND MODE OF PAYMENTS (10%)

    a. ICC INCOTERMS
    b. Mode of Payments

    5
    SUBJECT: 4

    CLASSIFICATION AND PRACTICAL COMPUTATIONS (25%1

    A. PART I CLASSIFICATION:

    A.1 TARIFF CLASSIFICATION ON IMPORTED GOODS (20%)

    B. PART II PRACTICAL COMPUTATIONS:

    A. COMPUTATION OF DUTIABLE VALUE AND CUSTOMS DUTY (20%)

    1. Determination of Dutiable Value


    1.1 Determination of Customs Value
    1.2 Determination of Dutiable Freight Charges
    1.3 Determination of Dutiable Insurance
    2. Determination of Applicable ICC Incoterms (Section 415, CMTA)
    3. Determination of Dutiable Value under Methods 1 to 6 including application of allowable adjustments
    (Section 700 to Section 706, CMTA)
    4. Determination of Dutiable Value for Personally Owned Brand New/Used Automobiles
    5. Determination of Customs Duty based on MFN, ATIGA and other Preferential Duty Rates under the
    Various FTAs

    B. COMPUTATION OF DUTIES/TAXES AND OTHER CHARGES FOR SINGLE, MULTIPLE ITEMS (PRO-
    RATA) FOR ASSESSMENT PURPOSES (20%)

    1. Determination of Taxable Charges


    1.1 Bank Charges
    1.2 Brokerage Fee
    1.3 Arrastre Charges
    1.4 Import Processing Fee
    2. Determination of Landed Cost
    3. Determination of VAT
    4. Determination of Re-Export Bond for Conditionally Tax/Duty Exempt Importation (Section 800,
    CMTA)
    5. Determination of Duties, Taxes and Other Charges Subject or Exempt from Import VAT or Excise tax

    C. COMPUTATION OF SPECIAL DUTIES AND TRADE REMEDY MEASURES (6%)

    1. Determination of Marking Duty (Section 710, CMTA)


    2. Determination of Dumping Duty (Section 711, CMTA/RA 8782)
    3. Determination of Safeguard Duty (Section 712, CMTA/RA 8800)
    4. BOC Acquisition Cost for Undervalued Imported Goods (Section 709, CMTA)

    D. COMPUTATION OF EXCISE TAXES ON IMPORTED GOODS (14%)

    1. Alcohol Products (RA 10351) - Distilled Spirits, Wines and Fermented liquors
    2. Tobacco Products, Cigars and Cigarettes (RA 10351)

    6
    3. Petroleum/Mineral Products (RA 9337)
    4. Non-Essential Goods
    5. Automobiles (RA 9224/CMO 29-2014)
    5.1 Brand New Consigned to Car Dealers
    5.2 Brand New Consigned to Privilege and Non-Privilege Individuals
    5.3 Used Consigned to Filipino Returning Residents, Immigrants with 13A/13G Visas or those with
    Dual Citizenships
    5.4 Used Consigned to Filipino Returning Diplomats/DFA Officials
    5.5 Local Purchase Sold by Privilege Persons to Non-Privilege Individuals

    E. COMPUTATION OF ACTUAL PORT CHARGES FOR IMPORT/EXPORT CARGOES AT MAJOR


    PORTS (10%)

    1. Arrastre Charges (SH/MICP)


    2. Wharfage Dues (SH/MICP)
    3. Storage Charges (SH/MICP, Off-Dock CY/CFS and NAIA)
    4. Reefer Charges (SH/MICP)

    F. DETERMINATION OF FINES, SURCHARGES AND OTHER PENALTIES (10%)

    1. Imposition of Fine for Failure to Pay Correct Duties and Taxes on Imported Goods (Section1005,
    CMTA)
    2. Settlement of Seizure Cases by Payment of Fine or Redemption Value (Section 1124, CMTA)
    3. Surcharge for Undervaluation, Misdeclaration and Misclassification for Imported Goods (Section
    1400, CMTA)
    4. Surcharge for Failure or Refusal of Party to Give Evidence or Submit Documents for Assessment
    (Section 402, CMTA)
    5. Surcharge for Failure to Declare Baggage (Section 1404, CMTA)
    6. Surcharge for Unauthorized Withdrawal of Imported Goods from CBWs (Section 1422, CMTA)
    7. Surcharge for Failure Within the Prescriptive Period to Pay Duties, Taxes and Other Charges
    (Section 1425, CMTA)

    NOTE: CUT OFF: MARCH 31, 2021


    ISSUANCES NOT INCONSISTENT WITH THE PROVISION OF RA 10863-CMTA SHALL
    REMAIN VALID UNLESS THE SAME WILL BE REPEALED OR AMENDED
    ACCORDINGLY.
    (PLS REFER TO SECTION 1802 - SAVING CLAUSE RA 10863-CMTA)

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