REVENUE MEMORANDUM CIRCULAR NO. 22-2014 issued on April 11, 2014 publishes the full text of Department Order (DO) No. 018-2014 issued by the Secretary of the Department of Finance, which amended DO No. 12-2014 with respect to the rules on the accreditation of importers and customs brokers to readas follows:

       “In furtherance to this Department’s efforts for a complete tax mapping, to minimize duplication of functions and ensure maximum productivity of the concerned Bureaus, the following rules on the accreditation of importers and customs brokers shall apply:

1. The Bureau of Internal Revenue (BIR), upon filing of an application, shall issue the necessary BIR Importer Clearance Certificate (BIR-ICC) or Customs Broker Clearance Certificate (BIR-BCC) in favor of the applicant, subject to the documentary requirements and verification procedures to be determined by the Commissioner of Internal Revenue. The Commissioner of Internal Revenue shall issue the necessary rules and regulations for the accreditation procedures and documentary requirements for the issuance of the ICC and BCC.
2. An applicant desiring to register with the Bureau of Customs (BOC) as an importer or customs broker must then present the BIR-ICC or BIR-BCC, as applicable, issued by the BIR to the concerned customs office. The Commissioner of Customs shall issue the necessary rules and regulations for (a) the registration of importers and customs brokers accredited by BIR with a validity period of three years; and (b) the suspension, revocation or cancellation of the importer’s or customs broker’s customs accreditation in case of violation of customs laws and regulations. The BOC may likewise prescribe rules for the risk profiling and criteria for classification of importers and customs brokers.