Section 1Sec./Art. 1

Section 27 of Republic Act No. 9280 is hereby amended to read as follows:

"SEC. 27. Acts Constituting the Practice of Customs Broker Profession. - Any single act or transaction embraced within the provision of Section 6 hereof shall constitute an act of engaging in the practice of customs broker profession. Import entry shall be signed by a customs broker and the consignee/owner/importer under oath based on the covering documents submitted by the importers: Provided, That export declaration shall be signed by the exporter or, at his option, delegate the signing and processing of the document to his designated customs broker or authorized representative."