Page 1 of 3

REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION

BOARD FOR CUSTOMS BROKERS

As of February 12, 2015

Annex A : Syllabi for the subjects in the Customs Brokers Licensure Examination (CBLE)

SUBJECT : CUSTOMS LAWS, RULES AND REGULATIONS 25%

GENERAL OBJECTIVE:

The expected outcome of the subject is a new entrant to the customs broker profession who possesses the minimum technical

competence on the general principles of customs law and its regulations as well as other aspects of customs law, rules and

regulations namely: administrative proceedings and port operations.

SYLLABUS:

A. GENERAL PRINCIPLES 50%

1. Definition of custom law 2. Articles

2.1 Definition 2.2 Owners of imported articles 2.3 Classification of articles

2.3.1 Freely importable 2.3.2 Prohibited articles 101

2.3.2.1 Absolute prohibited 2.3.2.2 Qualifiedly prohibited/Regulated

articles 2.3.2.2.1 Regulatory agencies

3. Bureau of Customs

3.1 Functions 3.2 Organization and function of Offices

3.2.1 Groups 3.2.2 Collection Districts

3.3 Jurisdiction 3.4 Collection Districts 3.5 Powers and functions of key officials

4. Importation Principles

4.1 Article to be imported only through customhouse 4.2 When importation begins and deemed terminated 4.3 Owner of imported articles 4.4 Liability of importer for duties and how extinguished 4.5 Importation by the Government 4.6 Disposition of imported articles remaining on

vessels after time for unlading 4.7 Handling of articles on which duty has not been paid

5. Entry

5.1 Triple meaning of entry in customs administration 5.2 When articles are considered as “entered” or

“withdrawn” for consumption 5.3 Types 5.4 Period by which to file entry 5.5 Period by which to claim shipment 5.6 Persons authorized to make, file and process entry 5.7 Forms and contents of entry 5.8 Declaration of import entry 5.9 Description of articles 5.10 Commercial invoice 5.11 Advance ruling on tariff classification and valuation 5.12 Forwarding of cargo and remains of wrecked

vessels or aircraft 5.13 Derelicts and articles from abandoned wrecks

6. Examination, classification and appraisal of imported articles

6.1 Types and conditions for examination 6.2 Ascertainment of weight and quantity 6.3 Duties of customs officer tasked to examine, classify

and appraise imported articles 6.4 Proceedings and report of appraisers 6.5 Appraiser’s samples 6.6 Readjustment of appraisal, classification or return 6.7 Assessment of duty on less than entered value 6.8 Employment and compensation of persons to assist

in appraisal or classification of articles

7. Abandonment

7.1 Kinds and effects 7.2 Abandonment of imported articles

8. Delivery

8.1 Delivery of articles to holder of bill of lading 8.2 Delivery of articles without production of bill of

lading 8.3 Cash deposit upon delivery of unexamined

packages 8.4 Delivery upon order of importer 8.5 Withholding delivery pending satisfaction of lien 8.6 Customs expenses constituting charge on articles 8.7 Fine or surcharge on articles 8.8 Authority of the Collector of Customs to hold the

delivery of release of imported articles 9. Abatement and refund

9.1 Abatement for damage incurred during voyage 9.2 Abatement or refund of duty on missing package 9.3 Abatement or refund for deficiency in contents of

packages 9.4 Abatement or refund of duties on articles lost or

destroyed after arrival 9.5 Abatement of duty on dead or injured animals 9.6 Investigation required in case of abatements and

refunds 9.7 Correction of errors- refund of excess payments 9.8 Claim for refund of duties and taxes and mode of

payment 10. Customs control

10.1 Control at the border 10.1.1 Importer and customs broker accreditation 10.1.2 Risk management/ selectivity 10.1.3 Government’s right of compulsory

acquisition 10.1.3.1 When may be exercised 10.1.3.2 Period by which to pay importer 10.1.3.3 Amount by which to pay

importer 10.1.3.4 Appeals procedure

10.2 Post entry control 10.2.1 Record-keeping requirements

10.2.1.1 Persons required to keep records

10.2.1.2 Records required to be kept 10.2.1.3 Number of years records are

required to be kept 10.2.1.4 Place where records are

required to be kept 10.2.2 Compliance audit

10.2.2.1 Scope of compliance audit 10.2.2.2 When customs broker may be

audited 10.2.2.3 Procedures in the conduct of

compliance audit 10.2.2.4 Penalties that may be imposed

for deficiency in the payment of correct duties and taxes discovered after compliance audit

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10.2.3 Visitorial power 10.2.3.1 Persons authorized to exercise

power 10.2.3.2 Place where the power may be

exercised 10.2.3.3 Regulations and procedures with

regard to the exercise of the power

10.3 Liquidation 10.3.1 Liquidation and record of entries 10.3.2 Tentative liquidation 10.3.3 Finality of liquidation 10.3.4 Treatment of fraction in liquidation

B. ADMINISTRATIVE PROCEEDINGS 25%

1. General principles

1.1 Trespass or obstruction of customs premises 1.2 Special surveillance for protection of customs

revenue and prevention of smuggling 1.3 Police authority

1.3.1 Persons having police authority 1.3.2 Place where such authority may be

exercised 1.3.3 Exercise of power of seizure and arrest 1.3.4 Duty of officer of official to disclose official

character 1.3.5 Authority to require assistance 1.3.6 Right of officer to enter inclosure 1.3.7 Search of dwelling house 1.3.8 Right to search vessel or aircrafts and

persons or articles conveyed therein 1.3.9 Search of persons arriving from foreign

countries 2. Alert and hold order system

2.1 Meaning 2.2 Officials who have authority to issue 2.3 Issuing and lifting procedures

3. Protest

3.1 Meaning of exclusive remedy 3.2 Form and scope of protest

3.2.1 Single adjustment rule 3.3 When protest may be filed 3.4 Conditions to be fulfilled to perfect claim 3.5 Proceedings at the Collection District 3.6 Appeals procedures of a decision adverse to

importer 3.7 Automatic review power of Commissioner and

Secretary of Finance 4. Seizure and forfeiture proceedings

4.1 warrant of seizure and detention of property 4.2 Seizure formalities

4.2.1 Report of seizure to Commissioner and Chairman of the Commission on audit

4.2.2 Notification to owner or importer 4.2.3 Notification to unknown owner 4.2.4 Description, appraisal and classification of

seized property 4.3 Forfeiture proceedings

4.3.1 Remedies available to importer, exporters and other interested parties 4.3.1.1 Provisional remedy of release for

legitimate use 4.3.1.2 Settlement by payment of fine 4.3.1.3 Settlement by redemption

4.3.2 Burden of proof 4.3.3 Proceedings at the Collection District 4.3.4 Appeals procedures of a decision adverse

to importer, exporter or other interested parties

4.3.5 Automatic review power of the Commissioner and Secretary of Finance

5. Disposition of Property in customs custody

5.1 Property subject to sale 5.2 Place of sale or other disposition of property 5.3 Mode of sale 5.4 Disqualification to participate in auction sale 5.5 Disposition of proceeds 5.6 Disposition of surplus from the proceeds of sale of

abandoned, forfeited or acquired articles through compulsory acquisition

5.7 Disposition of articles liable to deterioration 5.8 Disposition of articles unfit for use or sale or

injurious to public health 5.9 Disposition of contraband 5.10 Disposition of unsold articles for want of bidders 5.11 Treatment of dangerous explosives 5.12 Disposition of smuggled articles

6. Surcharges, fines and forfeitures

6.1 Failure to pay liquidated charges 6.2 Unauthorized withdrawal of imported articles from

bonded warehouse 6.3 Undervaluation, misclassification and

misdeclaration on entry 6.4 Failure or refusal of party to give evidence or

submit document for examination 6.5 Failure to declare baggage 6.6 Breach of bond 6.6.1 Meaning of general bond

7. Smuggling

7.1 Meaning 7.2 Requisites

8. Miscellaneous provisions

8.1 Duty of Collector to report rulings to Commissioner 8.2 Application of established ruling or decision 8.3 Authority of official to administer oath and take

testimony 8.4 Assignment of customs official to render overtime

work 8.5 Reduction of testimony in writing 8.6 Collector not liable in respect of ruling in customs

cases 8.7 Interest prohibited to be held by customs

employees 8.8 Rewards to persons instrumental in the discovery

and seizure of smuggled articles C. CUSTOMS PORT OPERATIONS 25%

1. Customs Bonded Warehouse operations

1.1 Common terms in bonded warehouse operations 1.2 Authority to open bonded warehouse, sheds,

yards 1.3 Types of bonded warehouse 1.4 Laws and regulations in the establishment

operations and closure of bonded warehouse 2. Entrance and clearance of vessels and aircrafts

engage in foreign trade

2.1 Duty to call at a port of entry 2.1.1 Advance notice of arrival 2.1.2 Submission of manifest

2.2 Boarding formalities and documentary requirements 2.2.1 Bill of Lading/AWB and other transport/

shipping documents 2.3 Entrance due to necessity 2.4 Clearance formalities and documentation

3. Discharge of cargoes from vessels and aircrafts

3.1 Handling of Dangerous Cargoes 4. Exports

4.1 Classification of articles for export 4.1.1 Freely exportable 4.1.2 Regulated articles 4.1.3 Absolutely prohibited

5. Transit and transshipment

Page 3 of 3

NOTES:

1. EXCLUSIONS: Dates (exact dates or years), Places, Names, Acronyms, Numbers of Republic Act, Executive Orders, and

issuances as well as their Section Numbers.

2. INCLUSIONS: Pertinent government issuances pertaining to customs laws, rules and regulations up to 31 March of the

year of Customs Broker Licensure Examination (CBLE) is conducted.

3. SYLLABUS FOR CBLE PURPOSES ONLY: Customs Laws and Regulations Syllabus is not intended and should not be

used by schools as a syllabus or course outline. The syllabus has been drawn up for the limited purpose of ensuring that

candidates reviewing for the CBLE have a guide on the minimum standard of technical competence required of a newly

qualified member of the customs broker profession.

4. Customs law is essentially procedural and it may be noted that there are procedures included in this proposed

syllabus. But it may also be noted that the procedures in syllabus are not merely “table to table” procedures as in customs

clearance but may be considered as “substantive procedures” e.g. protest procedures is included in Customs Law and not

on Documentation and Customs Procedures

5. “Exclusions” are included to be able to narrow down coverage of the subject matter and to limit the same on principles

rather than on historical facts which are expected to have been fully covered in the classroom level.

For better appreciation examples of questions included in “exclusions” are:

a. What is the latest amendment to the TCCP which impacts on the manner by which dutiable value is computed?

b. Before R.A. No. 7651 what is the number of days by which import entries must be filed failure of which shall result to

imported articles being forfeited in favor of the government?

6. “Inclusions” are limited to issuances up to 31 March of the year CBLE is conducted to ensure that these are covered in

the class room level.

This is patterned after the BAR examinations which includes decisions of the Supreme Court as of 31 January of the year

the examinations are conducted.

31 March should be adjusted if current school calendar year of June opening and March ending is adjusted.

7. That the syllabus is for CBLE purposes only and should not be used by schools as course syllabus or outline is similar

to the concept including “exclusions” in the proposed Documentation and Customs Procedures where there are concepts

that are for academic purposes but may not be critical in determining the entry level technical competence of a customs

broker.

Page 1 of 2

REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION

BOARD FOR CUSTOMS BROKERS

As of February 12, 2015

Annex A : Syllabi for the subjects in the Customs Brokers Licensure Examination (CBLE)

SUBJECT : CUSTOMS DOCUMENTATION AND PROCEDURES 25%

GENERAL OBJECTIVE:

The expected outcome of the subject is a new entrant to the customs broker profession who possesses the minimum technical

competence on the aspect of documentation, customs clearance and other customs formalities.

SYLLABUS: A. FORMAL CONSUMPTION AND INFORMAL ENTRY

70%

1. Clearance procedures

1.1 Automated clearance procedures 1.2 Manual processing

2. Payment procedures

2.1 Cash payment 2.2 Non-cash payment

2.2.1 Deferred payment by government a importer 2.2.2 Utilization of tax credit

2.3 Use of customs duty deposit in settlement of duty 3. Tentative release

3.1 Valuation issue 3.2 Tariff classification issue 3.3 Certificate of Origin issue

4. Tentative liquidation 5. Super Green Lane (SGL) and SGL Plus 6. Modification of Single Administrative Document

(SAD)

6.1 Post Entry Modification of SAD (PMS) 6.2 SAD Cancellation (SC)

7. National Single Window (NSW) 8. Regulated articles 9. Duty and tax exempt articles and entities 10. Conditionally-free importations 11. Consolidated shipments

B. CUSTOMS WAREHOUSING AND PORT OPERATIONS

20%

1. Customs Bonded Warehouse Operations

1.1 Warehousing entry 1.2 Payment of Import Processing Fees and other

charges 1.3 Transfers

1.3.1 Bonded warehouse to another bonded warehouse or to licensed members or clients

1.3.2 Bonded warehouse to licensed subcontractor

1.3.3 Bonded warehouse to special economic zone

1.3.4 Bonded warehouse to Freeport zone 1.4 Withdrawal 1.5 Liquidation 1.6 Closure

2. Transit and transshipment

2.1 Transfer from port of discharge to customs bonded warehouse

2.2 Transfer from port of discharge to CY-CFS Outside of Customs Zone (OCZ)

2.3 Transfer from port of discharge to special economic zones under Philippine Export Zone Authority (PEZA)

2.4 Transfer from port of discharge to Freeport zones 2.5 Constructive warehousing for immediate

transportation 2.6 Constructive warehousing for immediate

exportation

3. Entrance and clearance of vessels and aircrafts 4. Discharge from vessels and aircrafts

4.1 Regular shipside 4.2 Discharge direct to truck 4.3 Special permit to discharge (SPD)

4.3.1 Regular 4.3.2 Special 4.3.3 Temporary

5. Exportation

5.1 Regular exports 5.2 Exports subject to drawback 5.3 Customs bonded warehouse exports 5.4 Special economic zones exports 5.5 Freeport zones exports 5.6 Re-exportations 5.7 Certificates of Origin

5.7.1 Under different Operational Certification Procedures (OCP)

5.7.2 GSP scheme 5.7.3 Self-Certification

C. MISCELLANEOUS CUSTOMS PROCEDURES 10%

1. Importer/Exporter and customs broker accreditation 2. Processing of various claims

2.1 Abatement and refund of duties and taxes 2.2 Refund of cash bond posted on valuation,

classification or rules of origin issue at the border 2.3 Refund of unutilized customs duty deposit 2.4 Rewards to informers 2.5 Drawback 2.6 Tax Credit Certificates (Protest cases, etc:) 2.7 Cash refund

3. Reconstruction of lost import entries and other official documents

4. Circularization

4.1 lost documents 4.2 Intellectual Property Right Recordation

5. Processing of short shipments/Short Landed 6. Processing of duty and tax exemptions 7. Auction sale 8. Modes of Payment

Page 2 of 2

NOTES:

1. EXCLUSION: CBLE questions on this topic shall not cover dates (exact or years), places, names, acronyms, code

numbers, numbers of Republic Acts, Executive Orders and issuances as well as their Section Numbers which will test the

memory of the examinee rather than entry level technical competence.

Examples of questions that form part of the exclusions are:

a. What CMO that covers the latest customs port operations manual?

b. What does the acronym IAS in yhe context of e2m Customs Systems Stand for?

c. What is the CMO which covers the standardized off-dock CY-CFS rates?

d. What is the code to be used in lodging entry for rice importation?

e. What is the e2m Customs System code for Port of Cebu?

2. INCLUSIONS: This subject covers pertinent government issuances pertaining to tariff up to 31 March of the year of

Customs Broker Licensure Examination (CBLE) is conducted.

3. SYLLABUS FOR CBLE PURPOSES ONLY: Syllabus is not intended and should not be used by schools as a syllabus or

course outline. The syllabus has been drawn up for the limited purpose of ensuring that candidates reviewing for the

CBLE have a guide on the minimum standard of technical competence required of a newly qualified member of the

customs broker profession.

Page 1 of 1

REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION

BOARD FOR CUSTOMS BROKERS

As of February 12, 2015

Annex A : Syllabi for the subjects in the Customs Brokers Licensure Examination (CBLE)

SUBJECT : TARIFF LAW, RULES AND REGULATIONS 25%

GENERAL OBJECTIVE :

The expected outcome of the subject is a new entrant to the customs broker profession who possesses the minimum technical

competence on the general principles of tariff administration, determination of tariff classification of imported articles and

application of customs valuation principles in the proper declaration of import entries.

SYLLABUS: A. GENERAL PRINCIPLES 20% 1. Types of customs duties

1.1 Regular 1.2 Special

1.2.1 Dumping duty 1.2.2 Countervailing duty 1.2.3 Marking duty 1.2.4 Safeguard measure

2. Laws and regulations exempting articles from duties

2.1 Conditionally-free importations 2.2 Fiscal incentives

2.2.1 BOI law 2.2.2 PEZA law

3. Regional Free Trade Agreements

3.1 ASEAN Trade in Goods Agreement (ATIGA) 3.1.1 ASEAN - Korea Free Trade Agreement

(AKFTA) 3.1.2 ASEAN - China Free Trade Agreement

(ACFTA) 3.1.3 ASEAN Australia and New Zealand Free

Trade Agreement (AANZFTA) 3.1.4 ASEAN Japan Comprehensive Economic

Partnership Agreement (AJCEPA) 3.2 Bilateral Trade Agreement

3.2.1 Philippine- Japan Economic Partnership Agreement (PJEPA)

3.3 BIMP EAGA 4. Laws creating Freeport zones

4.1 R.A No. 8435 and R.A No. 9281- Agricultural and Fisheries Modernization Act (AFMA)

4.2 R.A No. 8502- Jewelry Act 4.3 R.A No. 8550 - Philippine Fisheries Act 4.4 WTO Information Technology Agreement (ITA) 4.5 All articles in laws, and regulations granting duty

exemptions 5. Duty Drawback

5.1 Principles 5.2 Articles entitled to drawback and schedule 5.3 Statutory period in filing claims for drawback

6. APEC 7. WCO

B. RULES ON TARIFF 40%

1. Effective Rates and Dates of Duties 2. AHTN and the Harmonized System (HS) 3. General Rules on the Interpretation (GRI) 4. Advance tariff ruling

4.1 Law and regulations 5. Classification of articles withdrawn from Special

Economic Zones for entry to customs territory 6. Flexible Tariff Clause 7. Most-Favored Nation (MFN) Distinguished from

Preferential Tariff 8. Rules of Origin (ROO) / Operational Certification

Procedures (OCP)

8.1 General Criterion 8.1.1 Wholly produced 8.1.2 Value-added 8.1.3 Substantial transformation 8.1.4 Product specific rule

8.2 Non- reciprocal preferential agreement 8.2.1 Generalized System of Preference (GSP) 8.2.2 European Union (EU) 8.2.3 Japan 8.2.4 United States

C. CUSTOMS VALUATION 40%

1. Principles of WTO Valuation Agreement (WVA) 2. Valuation Methods

2.1 Method One- Transaction Value 2.1.1 Concept of price actually paid or payable 2.1.2 Adjustments to the price actually paid or

payable 2.1.3 Conditions that must be fulfilled before

Method One may be used 2.2 Method Two - Transaction Value of Identical Goods 2.3 Method Three - Transaction Value of Similar Goods 2.4 Method Four - Deductive Method 2.5 Method Five - Computed Value 2.6 Method Six - Fallback Value

3. Exchange Rate

NOTES:

1. EXCLUSIONS: Dates (exact or years), Places, Names, Acronyms, Numbers of Republic Acts, Executive Orders, and

issuances as well as their Section Numbers.

2. INCLUSIONS: Pertinent government issuances pertaining to tariff up to March of the year of Customs Broker Licensure

Examination (CBLE) is conducted.

3. SYLLABUS FOR CBLE PURPOSES ONLY: Tariff Laws Syllabus is not intended and should not be used by schools as a

syllabus or course outline. The syllabus has been drawn up for the limited purpose of ensuring that candidates reviewing

for the CBLE have a guide on the minimum standard of technical competence required of a newly qualified member of the

customs broker profession.

Page 1 of 1

REPUBLIC OF THE PHILIPPINES PROFESSIONAL REGULATION COMMISSION

BOARD FOR CUSTOMS BROKERS

As of February 12, 2015

Annex A : Syllabi for the subjects in the Customs Brokers Licensure Examination (CBLE)

SUBJECT : PRACTICAL APPLICATIONS IN THE PRACTICE OF CUSTOMS BROKER PROFESSION 25%

GENERAL OBJECTIVE :

The expected outcome of the subject is a new entrant to the customs broker profession who possesses the minimum technical

competence on the proper applications accentuating on the tariff classification of imported articles, computation of customs

duty and internal revenue taxes due on imported articles guided by laws, rules and regulations in the proper conduct of the

practice of profession.

SYLLABUS: A. TARIFF CLASSIFICATION EXERCISES 30% B. COMPUTATION OF DUTIABLE VALUE AND

CUSTOMS DUTY 20%

1. Determination of dutiable value and customs duty

1.1 Determination of customs value 1.2 Determination of dutiable freight 1.3 Determination of dutiable insurance 1.4 Determination of applicable adjustments

(mandatory additions/ permissible deductions) 2. Determination of dutiable value under the different

alternative valuation methods 3. Determination of dutiable value of personally owned

motor vehicles 4. Marking duty

C. COMPUTATION OF LANDED COST AND VAT 20%

1. Taxable charges for single and multiple items per

entry (prorata)

1.1 Bank charges 1.2 Arrastre charges 1.3 Wharfage 1.4 Customs brokerage fee 1.5 Import processing fee 1.6 Customs documentary stamp

2. Value-added tax 3. Total amount due to Government

D. COMPUTATION OF EXCISE TAXES 10%

1. Alcohol (Distilled Spirits, Wines and Fermented

Liquors) 2. Tobacco Products 3. Petroleum and Mineral Products 4. Non-essential goods 5. Automobiles

5.1 Brand new consigned to car manufacturers/dealers 5.2 Brand new consigned to individuals (privilege/non-

privilege persons) 5.3 Used consigned to returning residents 5.4 Used consigned to returning diplomatic officers and

other qualified persons 5.5 Local purchase (privilege to non-privilege persons)

E. PENALTIES, FINES AND SURCHARGES 10%

1. Failure to pay liquidated charges 2. Unauthorized withdrawal of imported goods from

bonded warehouse 3. Undervaluation, misclassification and misdeclaration

in entry 4. Failure or refusal to submit documents for

examination 5. Failure to declare baggage 6. Breach of bond

7. Settlement by payment of fines/Redemption Value 8. Failure to keep importation records 9. BOC acquisition cost for grossly undervalued

imported goods 10. Failure to pay correct duties & taxes on imported

goods

F. REGULATORY LAW, PRC AND PRBCB

REGULATIONS 10%

1. Republic Act No. 9280 as amended by Republic Act

No. 9853 2. PRBCB Resolutions implementing Republic Act

No. 9280 and Republic Act No. 9853 3. Code of Ethics and Technical Standards for Customs

Brokers 4. PRC Regulations and Procedures on Administrative

Cases Against Professionals 5. Professional Regulations Commission (PRC)

regulations on Continuing Professional Development (CPD)

NOTES:

1. AHTN Volume I is allowed to be brought in examination

rooms and be used by examinees in the subject Practical Exercises.

2. Examinees shall have the discretion to allocate the three

(3) hour examination period for tariff classification exercises and other practical computations.

3. EXCLUSIONS: Backward computation, rates and

schedules which in actual practice are not memorized by practicing Customs Brokers.

4. INCLUSIONS: Pertinent government issuances

pertaining to up to 31 March of the year of Customs Broker Licensure Examination (CBLE) is conducted.

5. SYLLABUS FOR CBLE PURPOSES ONLY: Practical

Exercises syllabus is not intended and should not be used by schools as a syllabus or course outline. The syllabus has been drawn up for the limited purpose of ensuring that candidates reviewing for the CBLE have a guide on the minimum standard of technical competence required of a newly qualified member of the customs broker profession.