Customs 8 ethics in customs broker profession

Code of ethics for Customs Brokers 1
OUR LADY OF ASSUMPTION COLLEGE
Villa Olympia Subd., City of San Pedro, Laguna
When Business people Speak about
“Business Ethics "they usually mean one of
three things
1. Avoid breaking the criminal law in
ones work related activity.
2. Avoid action that may result in civil
law suits against the company.
3. Avoid actions that’s are bad for the
company image.
Business are concerned with these
three things since the involved loss of
money and company reputations.

What do you mean by Ethics?
Ethics guide people in dealings with stakeholders and
others, to determine appropriate actions.
The code of moral principles and values that govern the
behaviors of a person or group with respect to what is right
or wrong.
 Set standards as to what is good or bad in conduct and
decision making.
 Deals with Internal Values that are part of corporate
culture and Shapes decisions concerning social responsibility
with respect to the external environment.

REPUBLIC ACT NO.9280- AN ACT REGULATIONS THE PRACTICE OF CUSTOMS
BROKERS PROFESSION IN THE PHILIPPINES CREATING FOR THE PURPOSE A
PROFESSIONAL REGULATORY BOARD FOR CUSTOMS BROKERS AND
APPROPRIATING FUNDS THEREFORE
ARTICLE 1
TITLE, DECLARATION OF POLICY, OBJECTIVES AND DEFINITION OF TERMS
SECTION 1. Short Title – This Act shall be known as the “ Customs
Broker Act of 2004.”
Background before Creation R.A. No. 9280
1. Contrary to the view of the majority, ever since the enactment of R. A.
1937 in 1957, as amended by P. D. 34, the practice of customs broker was
already a profession but more a regulated activity inside the Bureau of
Customs. There are nine (9) sections under the said law which govern the
practice of the customs broker profession which are not enough to
supervise, control, and govern the profession;

2. Under the old law, customs broker has a two- fold
character, as a business and as a profession;
3. An already registered customs broker needs to secure
another separate customshouse license for each port of
entry before they may practice their profession as customs
broker;
4. The scope of the practice of the customs broker profession
was not defined under the law;
5. The customs broker profession was the only profession who
has a unique composition of board of examiners who were
not belong to the same profession, the Customs
Commissioner as ex-officio chair and the Tariff
Commissioner as vice-chair, who were politically appointed
and may not necessarily a holder of a customs broker
certificate;

6. The functions and power of the Board of Examiners for
Customs Brokers (Board) and that of the Accredited
Professional Organization (Apo) for the discipline and
regulation of its members were not specifically stated in the
old law;
7. Almost everybody who are degree holders and not
necessarily graduate of customs administration may take
the customs broker licensure examinations; and
8. From among the forty two (42) profession regulated by the
Professional Regulation Commission (PRC), only the
customs broker profession has no separate charter of its
own.

What are the benefits or advantages of R.A. 9280?
1. It regulates the licensing and practice of the customs broker
profession; and
2. It seeks to professionalize and strengthen for the competition
the customs broker profession.
What is the Salient provisions of R.A. No. 9280
Answer:
1. It creates an administrative body to regulate the admission
to the practice of customs broker which will professionalize their
participation in the industry and foster competition therein;

What is the Salient provisions of R.A. No. 9280
Answer:
2. It defines the scope of practice of the customs broker
profession covering services in the form of consultation,
teaching, preparation of customs requisite documents for
import and exports, declaration of customs duties and taxes
and related services.
3. It strengthen the professional the profession through the
institution of the continuing professional education system; and
4. Prohibits customs brokers against financial activities on the
behalf of their client-importers to minimize corruption in the
Bureau of Customs.

Practice of Customs Broker under R. A. 9280, no longer
a Business but a profession
With the enactment and affectivity of R.A. 9280 ,
otherwise known as the “ Customs Brokers Act of 2004,” the
earlier pronouncement made by the Supreme Court in the
case of Kapatiran ng mga Naglilingkod sa Pamahalaan ng
Pilipinas v. Tan, G.R. No.81311, June 30,1988, that the
activities of “ customs brokers partake of the nature of
business rather than a profession,” no longer holds true, since
the law ( Sec. 39,R.A 9280) expressly repeals the provisions
of R.A. 1937, as amended, on the practice of customs broker
in the Philippines, and its declaration of policy further states:

What is the Primary purpose of the law regulating the
practice of customs broker?
Answer : The primary purpose of R.A 9280 regulating the
practice of customs broker profession is to insure that
customs broker services are to be rendered by competent and
licensed persons in order to promote public welfare in general
and the Philippine economy in particular.
Two-fold Obligations and Responsibilities of the
Customs Brokers
1, To the government; and
2. To the transacting public

Profession defined
Generally, a “profession” may be said to include
any occupation or vacation in which a professed
knowledge of some department of science or learning is
used by its practical application to the affairs of others,
either advising, guiding, and in serving their interests or
welfare in the practice of an act founded upon it, the
word implying attainments in professional knowledge as
distinguished from mere skill and the application of such
knowledge to uses for others as a vacation.

Profession defined
“Profession” is that of which one professes
knowledge; the occupation, if not purely commercial,
mechanical, agricultural , or the like, to which one
devotes one’s self.
What is the labor or skill involved in a profession?
Ans. The labor and skill involved in a profession is
predominantly mental or intellectual, rather than
physical or manual.

Profession-more of public service rather than business.
A “profession” is not a money getting a business. It has
no element of commercialism in it. True, the professional man
seeks to live by what he earns, but his main purpose and
desire is to be of service to those who seek his aid and to the
community of which he is necessary part.
Professionalism, defined
Means “ the conduct, aims, or qualities that
characterize or mark a profession.
Professional defined
One engaged in one of learned professions or in an
occupation requiring a high level of training and proficiency. A
person who engages in an activity with great competence.
Indeed, to call a person a professional is to describe him as
competent, efficient, experienced, proficient or polished.

Who are professionals?
Ans.: Is a man who works with his head rather than
with his hands.
Who are practicing professionals?
Ans.: Refers to persons who are engaged in the
practice of their respective professions or are performing acts
or activities, whether regularly or occasionally, including those
holding positions in the government or in private firms,
companies, corporations, whose duties require knowledge and
application of their respective professions as defined in the
various professional regulatory laws.

Sec. 3. Objectives- this act provides for and shall govern:
a.The standardization and regulation of customs administration
education;
b.The examination and registration of customs brokers; and
c.The supervision, control and regulation of the practice of
customs broker profession.
Regulated Profession defined
Shall refer to a person’s occupation or calling which is
defined, and admission to which and practice thereof are
regulated by the law which regulates the practice of the
profession.

Sec. 4 Definition of Terms.- For purposes of this Act,
the following terms are hereby defined:
a). “Customs Broker”- is any person who is a bona fide
holder of a valid Certificate of Registration/Professional
Identification Card issued by the Professional Regulatory
Board and the Professional Regulation Commission.
b). “ Commission” – as used in this Act shall refer to the
Professional Regulation Commission.
c). “Board” – as used in this Act shall to the Professional
Regulatory Board for Customs Brokers.

Customs Broker, defined
Is a natural person who is a bona fide holder of
a valid Certificate of Registration/ Professional
Identification Card issued by the Professional
Regulatory Board (PRB) for Customs Brokers and the
Professional Regulation Commission (PRC).
Customs Broker under the old law, defined
One of the professions under the professional
Regulation Commission is the Customs Broker ( Art. 1,
Sec., 1 (b), Rules and Regulations Governing the
Regulation and Practice of Professionals, as amended.

The term “Customs Broker” shall be held to mean
any person, partnership or corporation duly licensed by
the Bureau of Customs to engage in the transaction of
a general customs brokerage business on behalf of
others, in connection with the importation or
exportation of articles, goods, wares, and merchandise;
entrance and clearance of vessels, and other customs
matters necessitating the services of such broker.

Is there a difference between a Customs Broker and a
“ Customhouse Broker?”
Ans.: Yes. The first refers to a person who is bona fide holder
of a customs broker license given by the PRB for customs
brokers and the PRC, while the latter refers to a customs
broker professional who is accredited by the Bureau of
Customs (BoC) pursuant to customs rules and regulations, to
practice customs broker profession at different ports in the
Philippines.

Nature of office of Customs Broker
A person (Customs Broker) who passed the
corresponding board examination may not on exercises his
profession, but is equally eligible in the government service as
a first grade classified eligible for purposes of appointment.
With his forte, the Bureau of Customs can effectively
implement the laws, primarily the proper collection of revenues
and secondly, the suppression and prevention of technical
smuggling.
By reason of his peculiar and unique status, he is,
under the law, a quasi-customs official and referred to as
much, as his obligations and responsibilities are dual, e.i.,
To the government and to the public.

Good Moral Character and absence of conviction involving moral
turpitude
The qualification of good moral character is a continuing
requirement. This means that the chairman and the two (2) commissioner as
members must not only good moral character at the time of appointment but
continued possession of which is a must to remain in the Board until
expiration of their respective terms.
Moral turpitude, define
In its ordinary sense, inherent baseness or vileness of principle or action;
shameful wickedness; depravity. In its legal sense, everything done contrary
to justice, honestly, modesty or good morals.
Act of behavior that gravely violates moral sentiment or accepted moral
standards of community and is a morally culpable quality held to be present
in some criminal offenses as distinguished from others.

offenses as distinguished from others.

Customs 8 ethics in customs broker profession

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