Republic of the Philippines

Professional Regulation Commission

Manila

BOARD FOR CUSTOMS BROKERS

Resolution No. 02
Series of 2005

CODE OF ETHICS FOR CUSTOMS BROKERS

Pursuant to Section 7 (a), Article II and Section 32, Article IV of R.A. No. 9280, the “Customs Brokers Act
of 2004”, the Board subject to approval by the Professional Regulation Commission hereby adopts and
promulgates the hereunder Code of Ethics for Customs Brokers prescribed and issued by the Chamber
of Customs Brokers and the Professional Regulation Commission pursuant to Section 31, Article IV of the
said law.

ARTICLE I
GENERAL PROVISIONS

Section 1. A Customs Broker is a professional imbued with public service so that financial rewards are
subordinate considerations.

Section 2. A customs broker by virtue of his/her profession has the responsibility in ensuring that lawful
revenues due on the legal importation and/or exportation of goods/articles are properly declared in
order to protect the interest of the government and his/her client(s) which will redound to the general
welfare.

Section 3. A customs broker’s relationship to his/her clients and fellow customs brokers is based mainly
on the following considerations-COMPETENCE, RESPECT, INTEGRITY, JUSTICE, and FAIRNESS which must
observe in all professional dealings.

ARTICLE II
DEALING WITH CLIENTS

Section 4. A customs broker shall hold inviolable the trust and confidence reposed on him by his clients.

4.1 A custom broker shall not take advantage of his/her client’s innocence, ignorance, and credulity.
Neither will he/she prod of coach the client(s) into committing illegal acts by evading or minimizing the
payment of duties and taxes under the guise of cost cutting; nor will he/she abet illegal acts tending to
defraud the government.
4.2 He/she shall exercise due diligence over documents and of the cargoes entrusted to him/her for
clearance from the customs custody till the delivery thereof to the final destination. The needs of the
clients shall always be served above par.
4.3 He/she shall not overcharge or undercharge his/her clients on the professional services he/she
renders. Charges shall be base d strictly on the professional standard rates as established by the
Professional Regulatory Board for Customs Brokers. Neither charges shall be based on a scheme called
“package deal” where charge are based on the individual package or per container, a practice tolerating
cut-throat competition among members of the profession.
4.4 He/she shall not reveal any trade secret or confidential information of his/her clients, past or
present, which may consequently be detrimental to said clients.
4.5 He/she shall exercising prudence and utmost caution in dealing with
walk-in clients.

ARTICLE III
DEALING WITH ANY GOVERNMENT AGENCY

Section 5. In dealing with any government agency, a customs broker shall conduct himself/herself with
the highest norm of professionalism.
5.1 He/she shall, representing his/her clients, be knowledgeably prepared on his case, be properly
attired, and shall conduct himself/herself with dignity and proper decorum.
5.2. He/she shall not commit act or acts that may obstruct or destruct the
objectives and functions of any government agency, especially in the
area of revenue collections.
5.3 He/she shall not attempt or commit acts which may tend to influence
government officials/employees and which may give rise to the facilitation or accommodation of
transaction that consequently is detrimental to the government.
ARTICLE IV
PROFESSIONALISM AND RELATIONSHIP WITH FELLOW CUSTOMS BROKER
Section 6. A customs broker shall strictly observe the primary objectives, tenets, and principles of the
Code of Ethics for Customs Brokers – COMPETENCE, RESPECT, INTEGRETY, JUSTICE and FAIRNESS.
6.1. He/she shall obey the laws of the Republic of the Philippines and shall
defend its constitution.
6.2 He/she shall continuously evaluate and improved his/her professional competence to enhance
his/her ability to provide quality services and to be globally competitive. He/she shall participate actively
in Continuing Professional Education for Customs Brokers as mandated by the law.
6.3 He/she shall not allow himself/herself to be used as a dummy by any individual, corporation, firm,
association or entity.
6.4 He/she shall not charge professional fee outside the customs brokers professional standard fees
established by the Professional Regulatory Board for Customs Brokers.
6.5 He/she shall not enter into a contract with his/her clients whereby professional fees and other
charges are base merely on per package or per container shipments in order to avoid cut-throat
competition.
6.6 He/she shall not abet breaches/violations of the law and shall be
morally obligated to report such violations or infractions.

6.7 He/she shall actively participate in the activities and programs of the
accredited professional organization of customs brokers.
6.8 He/she may be a member of associate/affiliate professional association/s of customs brokers despite
his/her mandatory membership in the accredited professional organization of customs brokers.
6.9 He/she shall not attempt to discredit any member of the customs broker profession for the purpose
of gaining access with member’s client.
6.10 He/she shall not be a party to any plan which would permit any person not registered in good
standing with the Board of Customs Brokers and the PRC to practice as a Customs Broker.
ARTICLE V
CUSTOMS BROKERS IN GOVERNMENT SERVICE
Section 7. A Customs Broker in a government services shall adhere to the General Principles enunciated
in this Code of Ethics and shall endeavor to perform his/her official duties diligently, faithfully, and
efficiently, ever conscious that a public office is a public trust.
7.1 Being in government service, he/she is uniquely situated in such a position that he/she is subject to
the government Code of Ethics and Ethical Standards as a public servant at this Code of Ethics as a
professional. Any infraction of the government Code of Ethics and Ethical Standards involving integrity,
moral issues, and other related issues that tend to affect his standing as professional shall also be dealt
with in accordance with this Code of Ethics.
7.2 Being in government service, he/she shall, at all times, comply with Civil Service Rules, as well as
with regulations prescribed by the duly constituted authorities.
ARTICLE VI
CUSTOMS BROKER IN EDUCATION INSTITUTION
Section 8. A customs broker in education shall aim to contribute to the
attainment of the academic objectives and policies of the institution.
8.1 As an academician, he/she has the responsibility of achieving
professional competence as a teacher or administrator.
8.2 As an academician, he/she shall have the heart the welfare of the students, stimulating in them a
deep interest in their studies, exposing them to meaningful experiences in life, and inculcating in their
young minds the ideas of honor, justice, and morality.
8.3. As an academician, he/she shall contribute to the effectiveness,
enrichment, and dignity of the teaching profession.
8.4 As an academician, he/she shall accept a reasonable degree of responsibility for leadership in
research in professional matters, and in co-curricular affairs in the institution.
ARTICLE VII
CUSTOMS BROKERS’S SOCIAL RESPONSIBILITES
Section 9. As a responsible citizen, a customs broker shall accept his/her social responsibilities and
participate in activities for community progress, betterment, and national well-being.
ARTICLE VIII
PENALTIES AND FINAL PROVOSIONS
Section 10. A registered and licensed Customs Brokers who violates any provision of this Code of Ethics
shall be meted out with disciplinary action of either revocation of his/her certificate of registration or
his/her suspension from the practice of his/her profession.
ARTICLE IX
AMENDMENTS
SEPERABILITY CLAUSE, AND EFFECTIVELY
Section 11. Amendments to the Code of Ethics may be carried out by the Professional Regulatory Board
for Customs Brokers in coordination with the Accredited Professional Organization of Customs Brokers,
subject to approval by the Professional Regulation Commission.
EFFECTIVITY
Section 12. If any provision or part thereof shall be declared unconstitutional or invalid, such judgment
shall neither invalidate nor impair any other provision or part thereof.
Section 13.this Code of Ethics shall take effect after fifteen (15) days following its full and complete
publication in the Official Gazette or any newspaper of general circulation.
Done in the City of Manila, this 2nd day of March 2005.
(Sgd.) George M. Jereos
Chairman, Board for Custom Brokers (interim)
(Sgd.) Constantino L. Calica
(Sgd.) Anthony A. Cristobal
Member
Member
(Sgd.) Rodolfo R. Salazar
Edgardo B. Abon
Member
Member
Attested:
Carlos G. Almerol
Secretary, Professional Regulatory Boards