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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.

Customs 8 ethics in customs broker profession

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Page 1: Customs 8 ethics in customs broker profession

Code of ethics for Customs Brokers 1

OUR LADY OF ASSUMPTION COLLEGEVilla 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.

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Code of ethics for Customs Brokers 2

OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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 1TITLE, 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;

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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;

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

What are the benefits or advantages of R.A. 9280?

1. It regulates the licensing and practice of the customs broker profession; and2. 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;

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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; and4. Prohibits customs brokers against financial activities on the behalf of their client-importers to minimize corruption in the Bureau of Customs.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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:

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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 Brokers1, To the government; and2. To the transacting public

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

Profession definedGenerally, 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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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, definedMeans “ the conduct, aims, or qualities that

characterize or mark a profession.

Professional definedOne 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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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; andc.The supervision, control and regulation of the practice of customs broker profession.

Regulated Profession definedShall 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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

Customs Broker, definedIs 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, definedOne 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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

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, defineIn 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.

Inherent baseness is a very evil quality or way of behavingVileness evil or immoral ( nakapandidiri / nakasusuklam)Depravity – an evil or immoral act e.g gambling is another sign of the depravity

of todays society.Culpable-deserving to blame or punishment.Gravely may kalubhaan.

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OUR LADY OF ASSUMPTION COLLEGEVilla Olympia Subd., City of San Pedro, Laguna

offenses as distinguished from others.