By authority of Section 608 of the Tariff and Customs Code of the Philippines, as amended, in relation to Section 602 thereof that defines the general duties, powers and jurisdiction of the Bureau of Customs and RA 9280 regulating the practice of the Customs Brokers Profession in the Philippines, CAO 3-2006 is hereby amended to read as follows:

PART I - GENERAL PROVISIONS
2 Definition of Terms

2.8 "CAS" refers to the Customs Accreditation Secretariat supervised by the Deputy Commissioner duly designated by the Commissioner

PART II -ADMINISTRATIVE PROVISIONS
1 Accreditation Office

1.1 The CAS supervised by the duly designated Deputy Commissioner shall be responsible for processing the applications for accreditation of customs brokers desiring to conduct their business with the Bureau of Customs or any representative thereof.

1.2 The CAS shall perform the following:

1.2.2. Approve the application; Provided that, in case of disapproval of the application, a Decision of Disapproval clearly stating the grounds therefore shall be signed and served to the applicant, copy furnished the duly designated Deputy Commissioner, Commissioner, APO and the PRBCB.

2. Appeal

2.1. The decision of the Executive Director of CAS to disapprove an application for accreditation may be appealed to the Deputy Commissioner designated as CAS Supervisor by filing a notice of appeal with the CAS within (15) days from receipt of disapproval, without prejudice to the filing of new application if the ground or basis of disapproval of the original application no longer exists.

2.2. The decision of the duly designated Deputy Commissioner affirming the decision of the Executive Director of CAS to disapprove an application for accreditation may be appealed to the Commissioner within (15) days from receipt of disapproval, without prejudice likewise to the filing of new application if the ground or basis of disapproval of the original application no longer exists.

2.3. The duly designated Deputy Commissioner or the Commissioner shall decide the appeal within thirty (30) days from receipt of the records from the respective Office.

2.4. The filing of new application pending appeal is tantamount to withdrawal of the subject appeal.

This Order amends CAO 3-2006 and all Customs issuance which are in conflict with this Order, are deemed revoked, amended and/or modified accordingly.

This Order shall take effect immediately.

Adopted: 16 May 2008

(SGD.) NAPOLEON L. MORALES
Commissioner

APPROVED:

(SGD.) MARGARITO B. TEVES
Secretary Department of Finance