International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)

Title: IMPORTERS' PERCEPTIONS ON CUSTOMS BROKERS' PROFESSIONAL SERVICE AND COST EFFICIENCY

Authors: HAZEL JOY K. TALINIO

Volume: 10

Issue: 1

Pages: 1-1

Publication Date: 2026/01/28

Abstract:
This study investigates the perceptions of importers in Clark, Pampanga, regarding the professional service quality and cost efficiency of customs brokers. Anchored on the SERVQUAL model, the research examines five key service dimensions—reliability, responsiveness, assurance, empathy, and tangibility—and their influence on perceived cost efficiency, focusing on pricing transparency and service value. Using a descriptive-quantitative design, the study surveyed 115 importers selected through simple random sampling. Data were gathered through a validated Likert-scale questionnaire and analyzed using descriptive statistics and Chi-square tests. Findings reveal that customs brokers are generally viewed positively across all five service dimensions, particularly in responsiveness and reliability. However, challenges remain in areas such as communication, consistency of service, and billing transparency. Importers frequently cited issues such as hidden charges, delays in documentation, and non-compliance with customs procedures as persistent concerns. The study concludes that enhancing professional standards, improving communication, and ensuring pricing clarity are essential for improving the overall customs brokerage experience. Recommendations include regular broker training, implementation of digital service systems, and more client-focused service delivery to meet the evolving needs of importers and improve trade efficiency in Clark, Pampanga.

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