01768nam a22001697a 45000010005000000030006000050050017000110080041000280400010000690820019000791000019000982450115001172600048002325020018002805201177002986500123014759793OCLRC20260730103753.0230131t        xxu||||| |||| 00| 0 eng d  aOCLRC  aT 658 2019 353  aVargas, Joy B.  aCustoms practitioners' perspectives on the implementation of RA 10863 and the foreseen impact/cJoy B. Vargas.  aParañaque City:bOlivarez College,c2019.  aMaster Thesis  aThis study ascertained the customs practitioners' perspective on the implementation of R. A. 10863 and its foreseen impact. Moreover, to define the role of customs practitioners in the supply chain industry. The study utilized quantitative descriptive correlational research method using survey questionnaire among 109 respondents from selected customs brokerage firms were gathered. Frequency, percentage, weighted mean and ANOVA were used for the statistical treatment of data. The result showed that the customs practitioners disapproved the implementation of declarant provision. Customs brokers reiterated their functions in declaring goods. They believed that they have an important role in assisting importers in application of preferential tariff treatments.  Respondents presumed that upon the full implementation of the law, it will  have a negative influence on their professional growth. Thus, this study  proposed to come up a policy review address to Department of Finance to  thorough evaluate the implementation of R.A. 10863.  Keywords: Customs Practitioner's Perspective and its impact in implementation  of R.A. 10863 in selected customs brokerage firms  aCustoms Practitioner's Perspective and its impact in implementation of R.A. 10863 in selected customs brokerage firms.