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Mona Liza Carmona

on 16 October 2013

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Spanish Customs Law - from 1582 to 1828.
Tariff Board - 10% ad valorem duty.
Tariff Law - introduced in 1891.
Philippine customs house was established in Manila by Governor Guido R. Lavizares in 1673.
Gov. Gonzalo Ronquillo de Penalosa, the 4th Spanish governor-general to impose the almojarifazgo in 1582.
Zamboanga was opened in 1833; Cebu 1842; Iloilo and Sulu 1855; Legaspi and Tacloban 1874.
In 1734 a board of valuation called "Junta de Valoraciones". Abolished in 1782.

The new tariff drafted by the Tariff Board, effect on January 1, 1832.

1. 15% goods from Spain and Mexico; 5 upon departure of the vessel, 10% upon arrival in Manila except wines upon 5% additional was collected.
2. 3% from other countries, except those from China which as 6%.
3. 10% on all Asiatic merchandise to Mexico.
4. 3% all exports other than Asiatic.

Junta de Arancelus as follows:
1. To increase revenue
2. To protect the agriculture and arts of the islands, and
3. To expand foreign commerce.

On April 1, 1891 the new tariff which was promulgated on March 3, 1891 took effect.

It increassed protection for Spanish and insular wares, imposed export duties on abaca, indigo, rice, sugar, coconuts, copra and rw manufacture tobacco.
This law of 1891 remained of the American occupation and was continued by the US Military Government until November 15, 1901.

When the Americans came to the Philippines,the Military Government continued to enforced the Spanish Tariff Code of 1891, until the Philippine Commission enacted the Tariff Revision Law of 1901.
On October 24, 1900, the Philippine Commission passed Act No. 33. The designation of the Captain of the Port in the Port of Manila was retained.
The most important law passed be the Philippine Commission were the following:
1. Tariff Revision Law of 1902
2. Philippine Administrative Act No. 355 on February 6, 1902.
3. Act No. 357 reorganized the Philippine Customs Service
4. Act No. 625 abolished the Captain of the Port for the Port of Manila.
5. Public Act No. 430 to the Bureau of Customs
The early Philippine Tariff- Manila was occupied the United States forces in August 13, 1898. On July 12, 1898, President William Mckinley had issued on executive Order for a tariff duties and taxes. When the Manila customs house was re-opened for business on August 21, 1898, General Wasley Merritts continued temporarily the Spanish tariff.
The Spanish tariff was deemed unsatisfactory because it provided a complicated system of levying dutied and taxes on imports.
The Dingley Tariff Law was in force in the former country. No tariff preference were accorded by the American Government in the Philippines to United States products. On September 17, 1901 the Philippine Commission passed Act No. 230. The Act was made effect November 15, 1901.

After the Commonwealth Government was established in the country, the Philippine Legislature enacted Commonwealth Act No. 613 the Bureau of Immigration as a separate office from the Bureau of Customs.
On May 1, 1947 Bureau of Customs has its head the Insular Collector of Customs.

Executive Order No. 94 of Republic Act No. 52, the President of the Philippines reorganized the different departments, bureaus, offices and agencies of the government of the Republic of the Philippines. On July 1, 1947, the Insular Collector of Customs was changed to Collector of Customs for the Port of Manila.
In 1957, Tariff and Customs Code of the Philippines known as Republic Act No. 1937, also known as "Tariff Law of the Republic of the Philippines". This took effect on July 1, 1957. The Laurel-Langley Agreement, became the first official expression of an autonomous Philippine Tariff Policy.
Before the passage of Republic Act 1937, all importations from the United States enjoyed full exemptions pursuant to the Tariff Act No. 1902 which was adopted by Republic Act No. 3 as the Tariff Laws of the Philippines.

On February 4, 1965, the Bureau of Customs was reorganized pursuant to Customs Administrative Order No. 4-65 bye authority Sec. 550 & 551 of the Revised Administrative Code of Republic Act 4164. These Department were the ff: Public Relations, Personnel, Legal, Administrative Service, Budger and Finance, and the Management Improvement. 3 Rankings Customs positions were created Assistant Commissioner for Revenue, Assistant Commissioner for Security, and Director for Operations.
Customs Administration Ordre No. 4065 was abolished the position of Assistant Commisioner for Security and creating the position of Director for Administration.
In 1972, Congress passed the law revising the Tariff & Customs Code of the Philippines. The President of the Republic of the Philippines issued Proclamation No. 1081 on September 21m 1972 declaring Martial Law.
On October 27, 1972, President Ferdinand E. Marcos signed Presidential Decree No. 34 amending the Tariff & Customs Code of the Philippines.The new code effect Nov. 26, 1972 except Sec 104 was effect on Jan. 1, 1973.
Another reorganization of the Bureau of Customs took effect on September 24, 1972, Presidential Decree No. 1 creating 6 Customs Services under the Office of the Commissioner and the 12 collection districts with the Principal Ports and Sub-ports of entry under the Principal Port of Entry.
In 1975, Presidential Decree No. 689 has the Organizational Chart.
On June 11, 1978, Tariff & Customs Code amended. The new Code was embodied in Presidential Decree No. 1464.
Tariff & Customs Code of 1982, revised by virtue of Executive Order No. 688. Customs Code under P.D. 1628 & 1980 reprints of the tariff under the General Agreement on Tariff Multilateral Agreement Negotiations in EO No. 1980, granted to ASEAN member countries in EO from 1978-1981.
The last major reorganization took in 1986 after EDSA REVOLUTION issuance EO No. 127.
The creation of the Management Information System and Technology Group under Deputy Commissioner with 92 positions under EO No. 463 on Jan. 9, 1998.

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