Customs and Transportation Terms and Definitions

A facility established and authorized by the Bureau of Customs pursuant to Title VIII, Chapter 2 of the CMTA, including Container Yard, Container Freight Station, Seaport Temporary Storage Warehouse, and Airport Temporary Storage Warehouse.

Persons responsible for the assembly and consolidation of shipments into single lots, assuming, in most cases, the full responsibility for the international transport of such shipment from point of receipt to the point of destination.

To act as a cargo intermediary and facilitate the transport of goods on behalf of its clients without assuming the role of a carrier. It can also perform other forwarding services such as booking cargo space, negotiating freight rates, preparing documents, advancing freight payments, providing packing/crating, trucking, warehousing, and engaging as an agent/representative of a foreign non-vessel operating as a common carrier/cargo consolidator named in a master bill of lading as consignee of a consolidated shipment.

A natural or juridical person engaged in the export of any goods or commodities to a foreign country from the Philippines.

The end-to-end process for shipping goods to or from the Philippines beginning at the point of origin (including manufacturer, supplier, or vendor) through a point of distribution to the destination.

A natural or juridical person engaged in the import of any goods into the Philippines.

Authorized Economic Operator (AEO) refers to the Importer, Exporter, customs broker, forwarder, freight forwarder, transport provider, and any other entity duly accredited by the Bureau based on the WCO SAFE Framework, the RKC, the WCO ISCM Guidelines, and the various national best practices to promote trade facilitation and to provide seamless movement of goods across borders through secure international trade supply chains with the use of risk management and modern technology.

Customs Bonded Warehouse (CBW) refers to a facility established and authorized by the Bureau of Customs pursuant to Title VIII, Chapter 2 of the CMTA.

Authorized Agent Banks (AABs) are commercial banks authorized by the Bureau to collect payment of duties and taxes.

Customs Administration refers to the Government Service responsible for the administration of Customs law and the collection of duties and taxes, as well as the application of other laws and regulations relating to the importation, exportation, movement, or storage of goods.

Importers, customs brokers, forwarders, and transport providers

To collect payment of duties and taxes

To store goods for importation or exportation

Administration of customs law and collection of duties and taxes

Facilitating transport of goods on behalf of clients without assuming the role of a carrier

A customs bonded warehouse specific to a certain industry as defined by regulation

A natural or juridical person including a manufacturer, seller, or other person whose name appears on the commercial invoice as such

Persons responsible for the assembly and consolidation of shipments into single lot, and assuming, in most cases, the full responsibility for the international transport of such shipment from point of receipt to the point of destination

Engaged in the export of any goods or commodities to a foreign country from the Philippines

End-to-end process for shipping goods to or from a country through a point of distribution