Freight Forwarding,

Customs Brokerage and

Logistics
Freight Forwarding
a service used by companies that deal in international or multi-
national import and export.

services guarantee that products will get to the proper

destination by an agreed upon date, and in good condition.
It is a commission agent performing on behalf of the exporter and importer
routine tasks such as loading / unloading of goods, storage of goods,
storage of goods, arranging local transport obtaining payment for his
customer, etc..

It renders may often range from routine and basic tasks such the booking
of space or customs clearance to a comprehensive package of services
covering the total transportation and distribution process.
Undertakes the process of movements of goods through the various
stages involved.

Provide these services directly or through sub- contractors

 Role as Cargo Consolidator

individual or firm who accepts less than container load (LCL) shipments from
individual shippers
combines them for delivery to the carrier in full container load (FCL) shipment.
does not own any vessel but
function as a principal carrier
is a person, corporations and firms
engaged in the business of transporting /
carrying of goods / passengers both by
land, water or air for compensation,
offering their services to the public.
 r
Principal

Delivery
Agent

Shipper Common Carrier Consignee

Delivers good to the Owns/ chartered a Owner of

carrier vessel consignment

To whose order of
Bears the freight Transport goods/
consignment will be
cost / whose behalf people by land, air,
delivered at the
payment is made water
port of destination
 r Ultimate Consignee
Owner of Goods

Shipper Common Carrier Consignee

Delivers good to the Owns/ chartered a Owner of

carrier vessel consignment

Bears the freight To whose order of

cost / whose behalf Transport goods/ consignment will be
payment is made people by land, air, delivered at the
water port of destination
 Procedures :

Freight Forwarder in Freight Forwarder in importing

exporting country as Principal country – as Delivery Agent

Issue House Bill of Receive e-mail

Lading

Print Copies
Billing Invoice

Shipper Notice to Consignees

Release House Bill of Prepares Inward Cargo Manifest e2m

Lading

Delivery order,
Container Guarantee
Documents in Freight Forwarding-

•House Air Waybills (AWB)

• House Bill of Lading B/L
•Commercial Invoice
•Certificate of Origin
•Packing List
COMMERCIAL INVOICE BILL OF LADING

Examples of Shipping Documents

Airway Bill Certificate of Origin

Examples of Shipping Documents

A corporation, partnership, and association must have a
licensed Customs Broker to transact Customs
Brokerage Business at the Bureau of Customs NAIA –
POM - MICP.

It facilitates the import and export shipments and delivery

of goods across geographical borders for individuals and
organizations from one country to another.
R.A. 9280:
Is any person who is bona fide holder of a valid Certificate of
Registration/ Professional Identification Card issued by the
Professional Regulatory Board and Professional Regulation
Commission.
Preparation of customs requisite documents for imports and
exports.

Preparation signing, filing, lodging and processing of import and

export entries

Representing importers and exporters before any

government agency and private entities

Computation of duties and related taxes

WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY?

REPUBLIC ACT NO. 7651

REPUBLIC ACT NO. 7651

AN ACT TO REVITALIZE AND STRENGTHEN THE BUREAU
OF CUSTOMS, AMENDING FOR THE PURPOSE
CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS
CODE OF THE PHILIPPINES, AS AMENDED
WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY?

SEC 1301 (TCCP)

"SEC. 1301. Persons Authorized to Make Import Entry.
_ Imported articles must be entered in the customhouse at the port of entry within thirty (30) days,
which shall not be extendible, from the date of discharge of the last package from the vessel or aircraft
either (a) by the importer, being holder of the bill of lading, (b) by a duly licensed customs broker acting
under authority from a holder of the bill or (c) by a person duly empowered to act as agent or attorney-
in-fact for each holder: Provided, That where the entry is filed by a party other than the importer, said
importer shall himself be required to declare under oath and under the penalties of falsification or
perjury that the declarations and statements contained in the entry are true and correct: Provided,
further, That such statements under oath shall constitute prima facie evidence of knowledge and consent
of the importer of violation against applicable provisions of this Code when the importation
is found to be unlawful."
WHO ARE AUTHORIZED TO MAKE IMPORT ENTRY?

• Importers and other persons who are

holders of the bill of lading.

• Licensed Customs broker acting under

authority from a holder of the bill.
Declaration of information on imported
articles, prepared by a customs broker on a
prescribed form.
 The
Formal Entry In Formal Entry

Consumption Entry Personal and household

intended for immediate consumption and effects, not in commercial
immediate release of the shipment. value

Warehousing Entry Those in passengers baggage

- Constructive warehousing & immediate / mail for personal use
transportation to other ports
- Constructive warehousing and immediate
exportation
What are the requirements upon
filing of import entry?

Import Entry and Internal Revenue Declaration (IEIRD-BOC

Form No. 236)
Supplemental Declaration on Value (SDV)
B/L or AWB
Commercial Invoice
Packing List
Other additional documents as may be required
 General import Procedure
The
Importer Supplier
no

Freely Importable Government Agency

Commodities
yes

covered Modes of Payment Not covered

Letter of Credit Non -Letter of

Credit

Original Documents
 w/o w/o
AAB for Approval Seller to the Advising Bank
of Bank Guaranty Original Documents

with with

Shipping for
Processing B/L

no
Duties and Taxes BOC

Bank for Payment of Duties and Taxes

yes

BOC

Release of Shipment
The management of the flow of goods between the point of origin and the
point of consumption in order to meet some requirements

a channel of the supply chain which adds the value of time and place utility.

involves the integration of information, transportation, inventory, warehousing,

material-handling, and packaging, and occasionally security.
organize the storage and distribution of goods.

ensure the right products are delivered to the right location on time and at a
good cost.
 Logistics Managed:
Physical Items Abstract Items

food, materials, animals, equipment and time, information, particles, and

liquids energy
 Logistics Managed:
Physical items usually involves the integration of :
1. Flow of information
2. Handling
3. Production
4. Transportation
5. Inventory
6. Packaging
7. Transportation
Handling

Handling System includes:

Modern tools which is an essential

element in storage and transport
throughout the warehouse
 Order Processing
Price, Delivery Period,
Payment Terms, Taxes etc.

Flow of Information

Customer Service , facilitate the

information needs: Order Processing,
Order Checking and Editing and Order
Registration.
Warehousing

Secured are / building in which dutiable goods may be

stored, manipulated/ undergo manufacturing operations
w/o payment of duties and taxes.
Examples of Logistics Company
Process Logistics
 Freight Forwarder-
Manufacturers Principal Abroad

By sea/air/ Common
land Carrier
Logistics

Distribution

Customs Brokerage

Consumers

Freight Forwarder-
Delivery Agent