Tax notes: Revised rules on accreditation of importers

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Monday, April 14, 2014

AS a pre-requisite for issuance of Bureau of Customs (BOC) accreditation, all importers must first secure a Bureau of Internal Revenue Importer Clearance Certificate (BIR-ICC) as part of the revised rules on the accreditation of importers pursuant to Department of Finance Order No. 012-2014.

The BIR, upon filing of an application, will issue the necessary BIR-ICC in favor of an importer, subject to the documentary requirements and verification procedures under the rules and regulations to be promulgated by the Commissioner of Internal Revenue (CIR) (Revenue Memorandum Order No. 10-2014).

The BIR-ICC secured by the importer must be presented to the BOC, which shall process the accreditation of the importer. For the procedures to be followed in the accreditation of the importers, the Commissioner of Customs shall issue the necessary rules and regulations for: (a) the registration of importers accredited by the BIR without the need for renewal or additional accreditation process; and (b) the suspension, revocation or cancellation of the importer’s customs accreditation in case of violation of customs law and regulations. The BOC shall likewise prescribe the rules for risk profiling and the criteria for classification of importers.


Both the Commissioners of Internal Revenue and Customs are required to issue the necessary rules and regulations within 15 days from the issuance of the Order.

All importers shall be given 90 days from the issuance of the rules and regulations to comply with the accreditation; otherwise, the accreditation of the importer shall be deemed automatically expired upon lapse of the 90-day period.

Published in the Sun.Star Cebu newspaper on April 15, 2014.


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