Bureau of Customs

What Bureau of Customs does

The Bureau of Customs (BOC) is the Philippine government agency, operating under the Department of Finance, responsible for facilitating international trade, controlling the country's borders, and collecting customs duties, taxes, and fees. It serves importers, exporters, customs brokers, international travelers, overseas Filipino workers, and the general public through a nationwide network of 17 Collection Districts covering all major seaports, airports, and land borders across the Philippines, with headquarters at the OCOM Building, South Harbor, Port Area, Manila. The Bureau is the second-largest revenue-generating agency under the Department of Finance and enforces the Customs Modernization and Tariff Act (RA 10863) and the Anti-Agricultural Smuggling Act.

BOC's core technology platform is the Electronic-to-Mobile Customs (e2m) system, managed by the Management Information System and Technology Group (MISTG), which handles electronic lodgement of goods declarations, duty assessment, and payment. Supporting systems include the Goods Declaration Verification System (GDVS), the National Valuation Verification System (NVVS), an Automated Bonds Management System, a GPS-enabled Customs Transit System, and weekly Memoranda for Reference Values for commodities. The agency also operates the Authorized Economic Operator (AEO) program, the Super Green Lane (SGL), an online Parcel Tracking System integrated with PHILPOST, DHL, FedEx, UPS, and PARCELSAPP, a Tax Estimator, and the Philippine National Single Window interface. Enforcement is handled by the Enforcement and Security Service (ESS), originally formed as the National Customs Police.

BOC does not operate on a commercial pricing model; "revenue" refers to customs duties, taxes, and fees collected for the national government, supplemented by administrative fees (container security fees, super green lane fees, storage charges) and proceeds from auctions of seized, forfeited, and abandoned goods. Distribution is direct-to-stakeholder through physical port offices, the e2m online portal, and partner integrations with the Philippine Postal Corporation and international couriers. Customer engagement is conducted via the official website (customs.gov.ph), social media channels, the BOC-Cares hotline, and the Virtual Customs Orientation Academy. The Bureau traces its origins to pre-colonial tribute collection, was formalized under Spanish and American colonial administrations, and was reorganized most recently under Executive Order No. 127 in 1986 and Executive Order No. 463 in 1998.

Name

Bureau of Customs

Legal name

Bureau of Customs

Website

https://customs.gov.ph

Company type

Private

Founded year

1902

Operating status

Operating

Headcount range

1,001–5,000 employees

Short description

The Bureau of Customs is the Philippine government agency under the Department of Finance that collects customs duties and taxes, enforces border control, and facilitates international trade across 17 collection districts using the e2m electronic customs system.

Ownership category

akta.pro rank

Product category

Customs Administration

NAICS

Regulation and Administration of Transportation Programs (92612), Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors (92615)

SIC

Arrangement Of Transportation Of Freight & Cargo (4731)

akta.pro primary industry

Customs Clearance & Border Trade Facilitation (BPAIADAF)

akta.pro secondary industries

Import Customs Clearance (Entry Filing & Release) (TLACAFAA), Regulated & Controlled Goods Clearance (FDA/USDA, Pharma, Chemicals, Dual-Use) (TLACAFAF)

Keywords

• Customs administration
• Trade facilitation
• Border control
• Revenue collection
• Anti-smuggling enforcement

Headquarters

HQ city

Port Area

HQ country

Philippines

HQ region

Asia

Offices18 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Marketing or Sales, Others

Revenue model

1. Customs Duties and Taxes Collection: The Bureau of Customs collects import and export duties, taxes, and fees as the primary revenue collection mechanism for the Philippine government. It serves as the second-largest revenue-generating agency under the Department of Finance.
2. Customs Administrative Fees and Charges: Collection of various administrative fees including container security fees, super green lane fees, storage charges, and other service-related fees as prescribed under customs regulations.
3. Auction and Seized Goods Disposition: Revenue generated from the sale of seized, abandoned, forfeited, and overstaying cargoes through public auction or negotiated sale mechanisms.

Go-to-market motion1 record

Distribution channels5 records

Marketing channels5 records

Core offering

The Bureau of Customs administers Philippine customs operations including import and export declaration processing, duty and tax assessment, border control, and anti-smuggling enforcement. Services are delivered through 17 collection districts at ports of entry and the Electronic-to-Mobile Customs (e2m) system for electronic clearance. The agency also operates specialized programs such as the Authorized Economic Operator (AEO) and Super Green Lane (SGL) for expedited clearance of accredited traders.

Product overview

The Bureau of Customs (BOC) operates as a government regulatory agency under the Department of Finance, offering a unified platform for customs administration, trade facilitation, and border control. The core product is the Electronic-to-Mobile Customs (e2m) system, which handles electronic declaration processing, assessment, and payment. Supporting products include the Parcel Tracking System, Tax Estimator, and BOC Tracking Portal for shipment monitoring. The Bureau also operates the Authorized Economic Operator (AEO) Philippines and Super Green Lane (SGL) programs for expedited clearance of compliant traders. Additional offerings include the Memoranda for Reference Values system for commodity valuation, the CMTA framework, BOC Auction and Sales for disposing seized goods, and BOC Cares customer service. All operations are governed by the Customs Memorandum Order/CAO/CMO system and overseen by the Management Information System and Technology Group (MISTG).

Differentiator

Problem solved

Functional benefit

Products and services

• Electronic-to-Mobile Customs (e2m) System Core customs automation system that enables electronic lodgement of goods declarations, assessment, and payment of duties and taxes for importers, exporters, and customs brokers. Managed by the Management Information System and Technology Group (MISTG).
• BOC Auction and Sales Government auction platform for disposing of seized, abandoned, forfeited, and overstaying cargoes including vehicles, cargo, and other impounded items to recover revenue and dispose of contraband.
• Authorized Economic Operator (AEO) Philippines Accreditation program that provides compliant businesses with expedited customs clearance and reduced inspection rates in exchange for adherence to supply chain security standards.
• Super Green Lane (SGL) Program Expedited clearance channel for pre-accredited importers meeting compliance requirements, offering faster release of goods at BOC collection districts.
• Parcel Tracking System Online tracking portal at parceltracking.customs.gov.ph/kiosk.php that monitors import and export parcels through Philippine ports, integrating with PHILPOST, DHL, FedEx, UPS, and PARCELSAPP for shipment visibility.
• Tax Estimator Online calculator tool on customs.gov.ph/estimator for estimating duties and taxes on imported goods based on commodity classification and transaction value.
• Memoranda for Reference Values Weekly reference value publications for commodities including rice, resin, iron and steel, and aluminum to support valuation assessments and ensure accurate duty collection.
• BOC Cares Customer Assistance Service Customer service hotline and response system providing assistance on customs matters via (02) 87056000 and [email protected], including social media response channels for stakeholder inquiries.
• Postal Import Clearance Service Customs clearance service for postal imports, balikbayan boxes, and small parcels operated in partnership with the Philippine Postal Corporation and international postal services.

Named customers1 record

Segments5 records

Ideal customer profiles3 records

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration9 records

Feature5 records

Scale indicators3 records

Recent moves6 records

Expansion highlights4 records

Broad incumbents

• HM Revenue & Customs (UK): UK national customs and tax authority handling duty collection, customs declarations, and trade compliance. Comparable in statutory function to BOC, with notably more advanced digital customs platforms and AEO-equivalent programs (AEO and C-TPAT).
• Australian Border Force: Australian federal agency responsible for customs, immigration, and border enforcement. Comparable in customs-collection and trade-facilitation function, with more advanced digital infrastructure and a unified border-management mandate beyond BOC's narrower customs scope.
• U.S. Customs and Border Protection: U.S. federal customs and border agency under the Department of Homeland Security. Most directly comparable to BOC in statutory function (duty collection, border enforcement, trade facilitation), operating at significantly larger scale and with more mature digital infrastructure.
• Canada Border Services Agency: Canadian federal agency responsible for customs, immigration enforcement, and border security. Comparable in customs administration function, operating Trusted Trader (AEO) programs and Advance Commercial Information (ACI) electronic clearance systems.
• China General Administration of Customs: Chinese national customs authority under the State Council. Comparable in core function (duty collection, anti-smuggling, single-window) at vastly greater scale, with one of the world's most digitized customs platforms relevant as a long-term modernization benchmark.

Direct peers

• Singapore Customs: Singapore's national customs administration under the Ministry of Finance. Closest functional peer to BOC as a Southeast Asian national customs bureau collecting duties, running the TradeNet single-window system, and operating the STP (Secure Trade Partnership) trusted-trader program analogous to AEO.
• Thailand Customs Department: Thai national customs administration under the Ministry of Finance. Comparable peer operating duty collection, National Single Window (NSW), and TRS/Authorized Economic Operator programs in another Southeast Asian economy adjacent to the Philippines.
• Royal Malaysian Customs Department: Malaysian national customs agency handling duty collection, trade facilitation, and enforcement. ASEAN peer with analogous role, including the uCustoms digital platform and AEO program, serving a similarly trade-dependent economy.
• Indonesia Directorate General of Customs and Excise: Indonesian national customs agency under the Ministry of Finance. Direct ASEAN peer to BOC with similar scope (duty collection, anti-smuggling enforcement, AEO program called Authorized Operator), and comparable modernization challenges given archipelago geography.
• Vietnam General Department of Customs: Vietnamese national customs directorate under the Ministry of Finance. Comparable peer running VNACCS/VCIS automated customs systems and Authorized Economic Operator program, with rapid recent digitization relevant as a regional benchmark for BOC.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks6 records

Key highlights6 records

Customer concentration

• Xx.com/CustomsPH
• YouTubeyoutube.com/@BureauofCustomsPH
• Facebookfacebook.com/BureauOfCustomsPH
• Instagraminstagram.com/customs.ph

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Bureau of Customs