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 is a person, corporations and firms
function as a principal carrier 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
