facilitates shipments and delivery
customs brokerage
determine correct duties
appraisers
handle financial side
cash division
often referred to in the industry as a
“player”
fixer
Co-operation Council (CCC) is an
independent intergovernmental body
whose mission is to enhance the
effectiveness and efficiency of
WCO
3 FOLD LIABILITIES OF CUSTOMS
BROKER
ADMINISTRATIVE CIVIL CRIMINAL
revocation of the
license/registration
ADMINISTRATIVE
Breach of Obligations
CIVIL
Arises from willful
violations
criminal
Comprehensive Dangerous
Drugs Ac
9165
sed for categorizing
goods
harmonized system code
that lays down
detailed rules,
CAO
unified customs declaration form
used by importers, exporters, and
customs brokers to declare goods
entering or leaving the Philippines
single administrative document
implement or clarify customs
laws, rules, and procedures.
CMO
A tax or duty imposed on imported
or exported goods.
tariff
A company that arranges ocean
transport but does not own ships.
NVOCC (Non-Vessel Operating Common
Carrier)
shipping line that owns or
operates vessels and physically
carries cargo.
VOCC
