Introduction to Customs Administration - What is Bachelor of Science in Customs Administration?

    When I was younger, around 5 to 6 years old, many young lads like me wanted to become an engineer, doctor or to become a pilot. None of them ever mentioned wanted to become a licensed customs broker. Well, maybe because being a licensed customs broker is such an underrated profession way back in my younger years, but many people do not know that they play an important role in the Philippine economy as they are one of the trade experts and facilitators.

So how I become involved in Customs Administration?

Well, while we are planning to go back here to the Philippines, my mom and I were already planning the course that I am going to take once I graduated from high school. And then she was the one who influenced me to take this program as she mentioned, “maraming pera sa customs”, “magandang course yan at mabilis kang yayaman” (Well, yung iba oo, yung iba hindi naman, it still depends on your gut). Taking this program really made me nervous as I do not have any solid idea what subjects I am going to encounter once I am enrolled, but the rarity of the program also excites me as I tried to research some of its subjects, and as per google it has international law subjects, business law subjects, and tax law subjects that somehow interests me.

So, what is Customs Administration?

According to CHED Memorandum Order (CMO) No.11 Series 2005 with a Subject of “Minimum Circular Requirements for Bachelor of Science in Customs Administration (BSCA) under Article 1 -Introduction, Sec.1 it states that “Customs Administration is the study of the administration of customs operations and brokerage. It includes coverage of international trade practices more particularly in the import and export industry.

The title of the program is “Bachelor of Science in Customs Administration (BSCA)” and technically it is a 4-year degree program (pero dipende pa din, may iilang tumatagal more than 4 years, and it is okay because every one of us has their own timeline). The prescribed curriculum outline is 138 units consist of 51 units of general education courses, 24 units of business CORE, 36 units of customs CORE, 27 units of Tariff CORE, and (14 units of) PE/NSTP.

In terms of the major and minor subjects, it still varies with the institution where you are enrolled. In my university, LPU-Manila, the considered major subjects during my time (AY:2014 – 2018) are the following:

CUSTOMS SUBJECTS:

Customs 1 – Principles of Customs Administration

Customs 2 – Customs on International Trade

Customs 3 – Cargo Handling, port operations and Law on Common carriers

Customs 4 - Freight Forwarding and Non-Vessel Operating Common Carriers

Customs 5 - Warehousing in General

Customs 6 - Customs Administrative and Judicial Proceedings

Customs 7 – Forms, Documentations, Customs Procedures and Practices, and Professional Customs Broker Practices

Customs 8 – Customs Review (this is a pre-board preparation)

Customs 9 – Ethics in Customs Brokers Profession

TARIFF SUBJECTS:

Tariff 1 – The Philippine Tariff System and Its Principles

Tariff 2 – Classification, Examination, and Appraisal of Imported Articles

Tariff 3 – Basis of Dutiable Value

Tariff 4 - Import Taxation 

Tariff 5 – Liquidation of Import Duties

Tariff 6 – Special Duties, Flexible Clause, and other Trade Agreements

Tariff 7 – Tariff law Review (this is a pre-board preparation)

OTHER BUSINESS LAW SUBJECTS:

- Principles of Taxation

- Obligations and Contracts

- Business and Transfer Taxation

- Negotiable Instruments Law

- Customs Research

During my stay at LPU-Manila, BSCA is under the college of business administration. The Customs Administration department implemented a retention grade policy where every major subject must reach a GPA of 2.25 for you able to consider it as (absolutely) “PASSED”. If ever you are unable to make your GPA to reach 2.25 but it is not lower than 3.0 it is considered (provisionally) “PASSED”. Provisional passed subjects can be retaken while advancing to the next prescribed subject for your program.

BS Customs administration is considered a program related to the fields of business, management, and finance. BSCA can be also a pre-law degree if you are planning to pursue law school, as BSCA graduates are considered experts in terms of Tariff and Customs laws of the Philippines (or the R.A. 10863: Customs Modernization and Tariff Act) together with the other Philippine laws.

In my personal experience, obtaining a degree in Customs Administration in LPU Manila is such a very challenging but also very fulfilling thing. I consider my student life there was very wholesome. The professors, your classmates, schoolmates, and the whole institution will surely leave not only academic learnings but also life-lessons that will be useful later after you graduated.

Let us say, you have successfully graduated and passed the Customs Broker Licensure Examination (concerning RA 9280), what are the jobs and careers for a licensed customs broker?

Here are the following entry-level jobs for a BSCA graduate or licensed customs broker, but not limited to the following (as mentioned in CHED Memorandum Order No.11 Series 2005):

1. Declarant – classifies articles using Harmonized System (H.S) codes and prepares customs requisite documents for filing at the Bureau of Customs.
2. Bureau of Customs Employee – can be assigned as customs examiner, appraiser, to check imported articles to ensure collection of lawful revenue
3. Air/Sea Cargo Handling Documentation clerk/ specialist – prepares manifest and other customs requisite documents needed by an importer/ exporter in lodging and processing of their import and export entries.
4. Staff of Bangko Sentral ng Pilipinas and other Financial Institutions – assists importers and exporters in their foreign currency remittance and transaction and ensures that trade facilitation and liberalization are encouraged.
5. College instructor – teaches tariff and customs administration subjects in university, college, or school offering BSCA
6. Freight forwarding/ Logistics clerk/ specialist

As for advanced office positions, here are the following but not limited to:

1. Owner/ Incorporator of Forwarding Company or Customs Brokerage – with the required experience skills and managerial expertise he/she may set up and operate his/her own business.
2. Dean/ Department Head – may exercise academic leadership among faculty in developing/improving curricular programs and maintain linkages with relevant industry and academic entities.
3. Government official – can head a division or department of other government agency in assisting the transacting public in the clearance of cargoes and accreditation with its office or other instrumentalities. Here are the following government agencies but not limited to: 

• Bureau of Customs, 
• Tariff Commission, 
• Department of Finance, 
• Philippine Ports Authority, 
• Civil Aeronautics Board, 
• Civil Aviation Authority of the Philippines, 
• Philippine Economic Zone Authority, 
• Department of Trade Industry, 
• Maritime Industry Authority, 
• National Economic Development Authority, 
• and other related government agencies.

International trading became more mainstream in the 21st century, yet still, professionals like licensed customs brokers are not appreciated that much and are not properly well introduce to the majority. 

The BSCA PROGRAM WAS ESTABLISHED so the nation may be able TO PRODUCE WHOLESOME PROFESSIONALS THAT WILL HELP THE NATION IN FACILITATING AND GUARDING INTERNATIONAL (AND LOCAL) TRADING and not for corrupt practices.

Hoping this article suits you and keep posted on my next blogs!

Thank you for reading and God bless you!