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Freight Forwarding,
Customs Brokerage and
Logistics
Freight Forwarding
a service used by companies that deal in international or multi-
national import and export.
services guarantee that products will get to the proper
destination by an agreed upon date, and in good condition.
It is a commission agent performing on behalf of the exporter and importer
routine tasks such as loading / unloading of goods, storage of goods,
storage of goods, arranging local transport obtaining payment for his
customer, etc..
It renders may often range from routine and basic tasks such the booking
of space or customs clearance to a comprehensive package of services
covering the total transportation and distribution process.
Undertakes the process of movements of goods through the various
stages involved.
Provide these services directly or through sub- contractors
Role as Cargo Consolidator
individual or firm who accepts less than container load (LCL) shipments from
individual shippers
combines them for delivery to the carrier in full container load (FCL) shipment.
is a person, corporations and firms
engaged in the business of transporting /
carrying of goods / passengers both by
land, water or air for compensation,
offering their services to the public.
does not own any vessel but
function as a principal carrier
r
Shipper
Delivers good to the
carrier
Bears the freight
cost / whose behalf
payment is made
Common Carrier
Owns/ chartered a
vessel
Transport goods/
people by land, air,
water
Consignee
Owner of
consignment
To whose order of
consignment will be
delivered at the
port of destination
Principal
Delivery
Agent
r
Shipper
Delivers good to the
carrier
Bears the freight
cost / whose behalf
payment is made
Common Carrier
Owns/ chartered a
vessel
Transport goods/
people by land, air,
water
Consignee
Owner of
consignment
To whose order of
consignment will be
delivered at the
port of destination
Owner of Goods
Ultimate Consignee
Procedures :
Freight Forwarder in
exporting country as Principal
Freight Forwarder in importing
country – as Delivery Agent
Receive e-mail
Notice to Consignees
Print Copies
Prepares Inward Cargo Manifest e2m
Delivery order,
Container Guarantee
Billing Invoice
Release House Bill of
Lading
Issue House Bill of
Lading
Shipper
Documents in Freight Forwarding-
• House Air Waybills (AWB)
• House Bill of Lading B/L
•Commercial Invoice
•Certificate of Origin
•Packing List
COMMERCIAL INVOICE BILL OF LADING
Examples of Shipping Documents
Airway Bill Certificate of Origin
Examples of Shipping Documents
A corporation, partnership, and association must have a
licensed Customs Broker to transact Customs
Brokerage Business at the Bureau of Customs NAIA –
POM - MICP.
It facilitates the import and export shipments and delivery
of goods across geographical borders for individuals and
organizations from one country to another.
R.A. 9280:
Is any person who is bona fide holder of a valid Certificate of
Registration/ Professional Identification Card issued by the
Professional Regulatory Board and Professional Regulation
Commission.
Preparation of customs requisite documents for imports and
exports.
Preparation signing, filing, lodging and processing of import and
export entries
Representing importers and exporters before any
government agency and private entities
Computation of duties and related taxes
WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY?
REPUBLIC ACT NO. 7651
REPUBLIC ACT NO. 7651
AN ACT TO REVITALIZE AND STRENGTHEN THE BUREAU
OF CUSTOMS, AMENDING FOR THE PURPOSE
CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS
CODE OF THE PHILIPPINES, AS AMENDED
WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY?
SEC 1301 (TCCP)
"SEC. 1301. Persons Authorized to Make Import Entry.
_ Imported articles must be entered in the customhouse at the port of entry within thirty (30) days,
which shall not be extendible, from the date of discharge of the last package from the vessel or aircraft
either (a) by the importer, being holder of the bill of lading, (b) by a duly licensed customs broker acting
under authority from a holder of the bill or (c) by a person duly empowered to act as agent or attorney-
in-fact for each holder: Provided, That where the entry is filed by a party other than the importer, said
importer shall himself be required to declare under oath and under the penalties of falsification or
perjury that the declarations and statements contained in the entry are true and correct: Provided,
further, That such statements under oath shall constitute prima facie evidence of knowledge and consent
of the importer of violation against applicable provisions of this Code when the importation
is found to be unlawful."
WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY?
• Importers and other persons who are
holders of the bill of lading.
• Licensed Customs broker acting under
authority from a holder of the bill.
Declaration of information on imported
articles, prepared by a customs broker on a
prescribed form.
The
Formal Entry
Consumption Entry
intended for immediate consumption and
immediate release of the shipment.
Warehousing Entry
- Constructive warehousing & immediate
transportation to other ports
- Constructive warehousing and immediate
exportation
In Formal Entry
Personal and household
effects, not in commercial
value
Those in passengers baggage
/ mail for personal use
What are the requirements upon filing of import
entry?
Import Entry and Internal Revenue Declaration (IEIRD-BOC
Form No. 236)
Supplemental Declaration on Value (SDV)
B/L or AWB
Commercial Invoice
Packing List
Other additional documents as may be required
TheGeneral import Procedure
Importer
Letter of Credit
Freely Importable
Commodities
Original Documents
Supplier
Government Agency
Modes of Payment
Non -Letter of
Credit
covered Not covered
yes
no
Original Documents
Shipping for
Processing B/L
AAB for Approval
of Bank Guaranty
Seller to the Advising Bank
Duties and Taxes
Release of Shipment
Bank for Payment of Duties and Taxes
BOC
BOC
w/o w/o
with with
yes
no
a channel of the supply chain which adds the value of time and place utility.
involves the integration of information, transportation, inventory, warehousing,
material-handling, and packaging, and occasionally security.
The management of the flow of goods between the point of origin and the
point of consumption in order to meet some requirements
organize the storage and distribution of goods.
ensure the right products are delivered to the right location on time and at a
good cost.
Logistics Managed:
food, materials, animals, equipment and
liquids
time, information, particles, and
energy
Physical Items Abstract Items
Logistics Managed:
Physical items usually involves the integration of :
1. Flow of information
2. Handling
3. Production
4. Transportation
5. Inventory
6. Packaging
7. Transportation
Handling System includes:
Handling
Modern tools which is an essential
element in storage and transport
throughout the warehouse
Order Processing
Flow of Information
Customer Service , facilitate the
information needs: Order Processing,
Order Checking and Editing and Order
Registration.
Price, Delivery Period,
Payment Terms, Taxes etc.
Warehousing
Secured are / building in which dutiable goods may be
stored, manipulated/ undergo manufacturing operations
w/o payment of duties and taxes.
Examples of Logistics Company
Process Logistics
Manufacturers
Freight Forwarder-
Principal Abroad
Customs Brokerage
Common
Carrier
Consumers
Freight Forwarder-
Delivery Agent
Logistics
Distribution
By sea/air/
land

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Freight Forwarding, Customs Brokerage & Logistics Services

  • 3. a service used by companies that deal in international or multi- national import and export. services guarantee that products will get to the proper destination by an agreed upon date, and in good condition.
  • 4. It is a commission agent performing on behalf of the exporter and importer routine tasks such as loading / unloading of goods, storage of goods, storage of goods, arranging local transport obtaining payment for his customer, etc.. It renders may often range from routine and basic tasks such the booking of space or customs clearance to a comprehensive package of services covering the total transportation and distribution process.
  • 5. Undertakes the process of movements of goods through the various stages involved. Provide these services directly or through sub- contractors
  • 6. Role as Cargo Consolidator individual or firm who accepts less than container load (LCL) shipments from individual shippers combines them for delivery to the carrier in full container load (FCL) shipment.
  • 7. is a person, corporations and firms engaged in the business of transporting / carrying of goods / passengers both by land, water or air for compensation, offering their services to the public. does not own any vessel but function as a principal carrier
  • 8. r Shipper Delivers good to the carrier Bears the freight cost / whose behalf payment is made Common Carrier Owns/ chartered a vessel Transport goods/ people by land, air, water Consignee Owner of consignment To whose order of consignment will be delivered at the port of destination Principal Delivery Agent
  • 9. r Shipper Delivers good to the carrier Bears the freight cost / whose behalf payment is made Common Carrier Owns/ chartered a vessel Transport goods/ people by land, air, water Consignee Owner of consignment To whose order of consignment will be delivered at the port of destination Owner of Goods Ultimate Consignee
  • 10. Procedures : Freight Forwarder in exporting country as Principal Freight Forwarder in importing country – as Delivery Agent Receive e-mail Notice to Consignees Print Copies Prepares Inward Cargo Manifest e2m Delivery order, Container Guarantee Billing Invoice Release House Bill of Lading Issue House Bill of Lading Shipper
  • 11. Documents in Freight Forwarding- • House Air Waybills (AWB) • House Bill of Lading B/L •Commercial Invoice •Certificate of Origin •Packing List
  • 12. COMMERCIAL INVOICE BILL OF LADING Examples of Shipping Documents
  • 13. Airway Bill Certificate of Origin Examples of Shipping Documents
  • 14.
  • 15. A corporation, partnership, and association must have a licensed Customs Broker to transact Customs Brokerage Business at the Bureau of Customs NAIA – POM - MICP. It facilitates the import and export shipments and delivery of goods across geographical borders for individuals and organizations from one country to another.
  • 16. R.A. 9280: Is any person who is bona fide holder of a valid Certificate of Registration/ Professional Identification Card issued by the Professional Regulatory Board and Professional Regulation Commission.
  • 17. Preparation of customs requisite documents for imports and exports. Preparation signing, filing, lodging and processing of import and export entries Representing importers and exporters before any government agency and private entities Computation of duties and related taxes
  • 18. WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY? REPUBLIC ACT NO. 7651 REPUBLIC ACT NO. 7651 AN ACT TO REVITALIZE AND STRENGTHEN THE BUREAU OF CUSTOMS, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED
  • 19. WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY? SEC 1301 (TCCP) "SEC. 1301. Persons Authorized to Make Import Entry. _ Imported articles must be entered in the customhouse at the port of entry within thirty (30) days, which shall not be extendible, from the date of discharge of the last package from the vessel or aircraft either (a) by the importer, being holder of the bill of lading, (b) by a duly licensed customs broker acting under authority from a holder of the bill or (c) by a person duly empowered to act as agent or attorney- in-fact for each holder: Provided, That where the entry is filed by a party other than the importer, said importer shall himself be required to declare under oath and under the penalties of falsification or perjury that the declarations and statements contained in the entry are true and correct: Provided, further, That such statements under oath shall constitute prima facie evidence of knowledge and consent of the importer of violation against applicable provisions of this Code when the importation is found to be unlawful."
  • 20. WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY? • Importers and other persons who are holders of the bill of lading. • Licensed Customs broker acting under authority from a holder of the bill.
  • 21. Declaration of information on imported articles, prepared by a customs broker on a prescribed form.
  • 22. The Formal Entry Consumption Entry intended for immediate consumption and immediate release of the shipment. Warehousing Entry - Constructive warehousing & immediate transportation to other ports - Constructive warehousing and immediate exportation In Formal Entry Personal and household effects, not in commercial value Those in passengers baggage / mail for personal use
  • 23. What are the requirements upon filing of import entry? Import Entry and Internal Revenue Declaration (IEIRD-BOC Form No. 236) Supplemental Declaration on Value (SDV) B/L or AWB Commercial Invoice Packing List Other additional documents as may be required
  • 24. TheGeneral import Procedure Importer Letter of Credit Freely Importable Commodities Original Documents Supplier Government Agency Modes of Payment Non -Letter of Credit covered Not covered yes no
  • 25. Original Documents Shipping for Processing B/L AAB for Approval of Bank Guaranty Seller to the Advising Bank Duties and Taxes Release of Shipment Bank for Payment of Duties and Taxes BOC BOC w/o w/o with with yes no
  • 26.
  • 27. a channel of the supply chain which adds the value of time and place utility. involves the integration of information, transportation, inventory, warehousing, material-handling, and packaging, and occasionally security. The management of the flow of goods between the point of origin and the point of consumption in order to meet some requirements
  • 28. organize the storage and distribution of goods. ensure the right products are delivered to the right location on time and at a good cost.
  • 29. Logistics Managed: food, materials, animals, equipment and liquids time, information, particles, and energy Physical Items Abstract Items
  • 30. Logistics Managed: Physical items usually involves the integration of : 1. Flow of information 2. Handling 3. Production 4. Transportation 5. Inventory 6. Packaging 7. Transportation
  • 31. Handling System includes: Handling Modern tools which is an essential element in storage and transport throughout the warehouse
  • 32. Order Processing Flow of Information Customer Service , facilitate the information needs: Order Processing, Order Checking and Editing and Order Registration. Price, Delivery Period, Payment Terms, Taxes etc.
  • 33. Warehousing Secured are / building in which dutiable goods may be stored, manipulated/ undergo manufacturing operations w/o payment of duties and taxes.
  • 36. Manufacturers Freight Forwarder- Principal Abroad Customs Brokerage Common Carrier Consumers Freight Forwarder- Delivery Agent Logistics Distribution By sea/air/ land

Editor's Notes

  1. NOTE: The Shipping Line issues a Master Bill of Lading to the Principal Freight Forwarder in the exporting country.