Level of Compliance to Bureau of Customs Functions Specific Code of Conduct: Basis for Anti-Smuggling Strategies

Abstract

This study assessed the level of compliance to the BOC Function Specific Code of Conduct based on CMO25-2010, along with the challenges and its impact to the revenue collection, prevention and suppression of smuggling and others frauds and cargo clearance. Descriptive comparative method of research was utilized. The survey questionnaire was used, and responded by 540 respondents from BOC personnel, Customs Brokers and Clients at 180 each assigned and transacting business at the three major collection districts of the Philippines. The three groups evidently displayed different points of view in the eight variables of BOC Function Specific Code of Conduct. The overall mean of the personnel group was apparently much higher than those obtained by the customs brokers and client groups’. On challenges encountered, the personnel group assessment was “Less Prevalent” on the other hand “Moderately Prevalent” by the Customs Brokers and Clients groups. Pertaining to Impact, Ranked 1 was the Cargo Clearance with a GM of 2.63 “Moderately High”, followed by the Prevention and suppression of smuggling and other frauds, ranked 2 with a GM of 2.56 “Low” and lastly by the Revenue Collection, with a GM 2.25 “Low” and ranked 3. There are “Significant Differences” in the assessment of the three groups of respondents on eight variables of the Level of Compliance BOC Function Specific Code of Conduct, Challenges and Impact as such the Null Hypotheses wereall Rejected.