Use of customs brokers
The Philippines does not require the mandatory use of customs brokers. As cited in Section 106 of the Customs Modernization and Tariff Act (CMTA) of 2016, goods declaration may be lodged by the following:
a. Importer - being the holder of the bill of lading;
b. Exporter - being the owner of the goods to be shipped out;
c. Customs Broker - acting under the authority of the importer; or
d. Person duly empowered to act as agent or attorney-in-fact - this provision shall take into effect, which should be consistent with the international standards and customs best practices, after a two-year transition period from the effectivity of the CMTA.