[ CUSTOMS ADMINISTRATIVE ORDER NO. 008-90, October 10, 1990 ]
ESTABLISHING A UNIFORM RATE TO BE CHARGED BY LICENSED CUSTOMS BROKERS FOR THEIR SERVICES (BROKERAGE FEE) IN ALL PORTS OF THE PHILIPPINES AMENDING CAO NO. 3-89 (UNDATED)
1. Per Formal Entry of Imported Articles - Consumption and Warehousing.
|
C & F/CIF VALUE OF SHIPMENT |
BROKERAGE FEE |
|
|
|
Up to |
P10,000.00 |
P590.63 |
Over P10,000.00 up to |
20,000.00 |
885.94 |
Over 20,000.00 up to |
30,000.00 |
1,181.25 |
Over 30,000.00 up to |
40,000.00 |
1,476.56 |
Over 40,000.00 up to |
50,000.00 |
1,622.25 |
Over 50,000.00 up to |
60,000.00 |
1,771.88 |
Over 60,000.00 up to |
100,000.00 |
2,067.19 |
Over 100,000.00 up to |
200,000.00 |
2,362.50 |
(a) For each informal entry, the customs brokerage fee shall be P312.91;
(b) For obtaining shipside permits, the customs brokerage fee shall be P590.63 for each permit obtained and for transfer permit the customs brokerage fee shall be P590.63 for each transfer obtained;
(c) For each complete withdrawal entry for articles entered under warehousing entry, the customs brokerage fee shall be P885.94. However, if partial withdrawal are made for each withdrawal entry, the brokerage fee be P875.00;
(d) For each transit cargoes, the above schedule of customs brokerage fee shall apply for each shipment cleared.
If the value a shipment has more than C & F/CIF Value of two hundred thousand pesos (P200,000.00), brokerage fee of one-eight of one percent shall be charge on the amount in excess of the two hundred thousand pesos (P200,000.00) thereof.
For each Export Entry/Export Permit, the customs brokerage fee shall be one-half (1/2) of the rates provided for in paragraph 1.
The term "customs brokerage fee" as used herein shall be for services rendered by a customs broker or a customs brokerage firm for the client-importer/exporter in making, SIGNING had filing the required import or export entry and the follow-up work necessary for the final release of the shipment from Customs custody, stamps, Internal Revenue stamps, science stamps, notarization fees, cost of prescribed customs forms, extra labor and/or loading and unloading equipment, as may be required by the storage charges, all of which shall be for the account of the importer/exporter. Provided, that such expenses when billed to the importer/exporter are properly described and explained in the invoice and duly supported by the covering receipts; and Provided, further that separate charges for handling, location of cargo, delivery (not trucking) and customs broker and/or customs brokerage firm within the Customs zone for and in behalf of the client-importer/exporter shall NOT FORM PART OF THE BROKERAGE FEE.
The term "port" shall include all sub-port under it.
The provisions of CAO NO. 3-89 (Undated) as amended by this Order, are hereby superseded accordingly, and, all other rules, regulations or orders inconsistent herewith, are hereby superseded and/or modified accordingly.
This Order shall take effect thirty (30) days after publication in a newspaper of general circulation in the Philippines.
Adopted: 10 Oct. 1990
(SGD.) SALVADOR M. MISON Commissioner |
(SGD.) JESUS P. ESTANISLAO Secretary Department of Finance |