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Customs Law

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by

Van Ashley Raboy

on 15 October 2013

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Transcript of Customs Law

BOOK II :CUSTOMS LAW

TITLE I : THE BUREAU OF CUSTOMS
PART 1 : ORGANIZATION, FUNCTION AND JURISDICTION OF THE BUREAU


Chief Officials of the Bureau of Customs

General Jessie Dellosa AFP
Deputy Commissioner, Enforcement
Group and Officier-in-Charge,
Intelligence Group
Ms. Maria Edita Tan
Deputy Commissioner,
Revenue Collection
Monitoring Group
Ms. Myrna Chua
Deputy Commissioner,
Internal Administration Group
Atty. Agaton Uvero
Deputy Commissioner,
Assessment & Operations
Coordinating Group
1 Commisoner
4 Deputy Commissioners
In case of temporary and permanent vacancy, one of the Deputy Commissioners shall be designated by the Secretary of Finance to act as Commissioner of customs, until the incumbent Commissioner reassumes his duties or the position is filled by permanent appointment.
The Commissioner and the Deputy Commissioners of Customs shall be appointed by the President of the Philippines. (As amended by E.O. 127 effective 30 January 1987).

Functions of the Bureau.
A. The assessment and collection of the lawful revenues from imported articles and all other dues, fees, charges, fines and penalties accruing under the tariff and customs laws
SEC .601
E. The supervision and control over the handling of foreign mails arriving in the Philippines, for the purpose of the collection of the lawful duty on the dutiable articles thus imported and the prevention of smuggling through the medium of such mails
D. The enforcement of the tariff and custom laws and all other laws, rules and regulations relating to the tariff and customs administration
C.The supervision and control over the entrance and clearance of vessels and aircraft engaged in foreign commerce

B.The prevention and suppression of smuggling and other frauds upon the customs
F. Supervise and control all import and export cargoes, landed or stored in piers, airports, terminal facilities, including container yards and freight stations, for the protection of government revenue
G. Exercise exclusive original jurisdiction over seizure and forfeiture cases under the tariff and customs laws
SEC. 602
ROZZANO RUFINO B. BIAZON
Commisioner
SEC. 603
Territorial Jurisdiction
OF THE PHILIPPINES
TARIFF AND CUSTOMS CODE
all seas within the juridiction of the Philippines
over all coasts
ports
airports
harbors
bays
rivers
and inland waters whether navigable or not from the sea
. When a vessel becomes subject to seizure by reason of an act done in Philippine waters in violation of the tariff and customs laws, a pursuit of such vessel began within the jurisdictional waters may continue beyond the maritime zone, and the vessel may be seized on the high seas
Imported articles which may be subject to seizure for violation of the tariff and customs laws may be pursued in their transportation in the Philippines by land, water or air and such jurisdiction exerted over them at any place therein as may be necessary for the due enforcement of the law
SEC. 604
Jurisdiction Over Premises Used
for Customs Purposes
The Bureau of Customs shall for
customs purposes, have
exclusive control, direction and
management
of customhouses, warehouses, offices, wharves, and other premises in the respective ports of entry, in all cases
without prejudice to the general police powers of the city or municipality
and the Philippine Coast Guard in the exercise of its functions wherein such premises are situated.
SEC. 605
Enforcement of Port Regulation of Bureau of Quarantine
Customs employees
shall cooperate with the
quarantine authorities
in the enforcement of the port quarantine regulations promulgated by the Bureau of Quarantine and
shall give effect to the
same in so far as connected
with matters of shipping
and navigation.
SEC. 606
Power of the President
to Subject Premises to
Jurisdiction of Bureau
of Customs
The president of the Philippines through Executive order may declare any public wharf, landing place, street or land, not previously under the jurisdiction of the Bureau of Custom in any port of entry to be under the Jurisdiction of the Bureau
SEC. 607
Annual Report of Commissioner
A. quantity and value of the articles imported into the Philippines and the corresponding amount of custom duties, taxes and other charges assessed and collected on imported articles itemized in accordance with the tariff headings and subheadings as appearing the liquidated customs entries provided for in this Code
B. percentage collection of the peso value of imports
C. quantity and value of conditionally -free importations
D. customs valuation over and above letters of credit opened
E. quantity and value of tax -free imports
F. the quantity and value of articles exported from the Philippines as well as the taxes and other charges assessed and collected on them for the preceding year
Copies of such annual report shall be furnished regularly to the
Department of Finance,

Commission, NEDA, Central Bank of the Philippines,Board of Investments, Department of Budget,
and other economic agencies of the government, on or before
December 30, of each year
The annual report of the Commissioner to the President shall, among other things, contain a compilation of the following:
The Bureau of Customs shall have the right of supervision and police authority over the following places:
SEC. 608
Commissioner to Make Rules and Regulations
The Commissioner with the approval of the Secretary of Finance, promulgate all rules and regulations necessary to enforce the provisions of this Code
He shall also cause the preparation and publication of a customs manual covering up -to -date rules and regulations and decisions of the Bureau of Customs
The manual shall be published and made available to the public at least once every quarter within the
first month after the end of every quarter
The Secretary of Finance and/or the Commissioner of Customs shall furnish the
Central Bank of the Philippines, Board of Investments, the NEDA and the Tariff Commission
with at least three copies each of the
department order, administrative order, memorandum circulars and such rules and regulations
which a promulgated from time to time for the purpose of implementing the provisions of the Code
SEC. 609
Commissioner to Furnish Copies of Collectors' Liquidated Duplicates
The Commissioner shall regularly furnish the
NEDA, the Central Bank of the Philippines, the Tariff Commission
a copy of each of all customs import/export entries as filed with the Bureau of Customs.
The Tariff Commission or its duly authorized agents shall have access to and the right to copy all the customs liquidated import entries and other documents appended thereto as finally filed in the Commission on Audit.
Prepared by:
Van Ashley Raboy
Custom Administration
University of Cebu
Full transcript