This page features the full text of Republic Act No. 1937 Tariff and Customs Code of the Philippines AN ACT TO REVISE AND CODIFY THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES AND CUSTOMS LAWS OF THE PHILIPPINES
.
CUSTOMS LAW
TITLE
I
ORGANIZATION, FUNCTION AND JURISDICTION OF THE BUREAU
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Section
601. Chief Officials of Bureau
of Customs. — The Bureau of Customs shall have one chief and one
assistant
chief, to be known respectively at the Commissioner (hereinafter known
as the "Commissioner") and Assistant Commissioner of Customs,
who
shall each receive an annual compensation in accordance with the rates
prescribed by existing laws. The Assistant Commissioner of Customs
shall
be appointed by the proper department head.
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Sec.
602. Functions of the Bureau.
— The general duties, powers and jurisdiction of the bureau shall
include:
Sec.
603. Territorial Jurisdiction.
— For the due and effective exercise of the powers conferred by law and
to the extent requisite therefor, said bureau shall have the right of
supervision
and police authority over all seas within the jurisdiction of the
Philippines
and over all coasts, ports, airports, harbors, bays, rivers and inland
waters navigable from the sea.
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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
begun within the jurisdictional waters may continue beyond the maritime
zone, and the vessel may be seized on the high sea. 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 it 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 custom-houses,
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 wherein such premises are situated.
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robles vichan robles virtual law libraryrtual law library
Sec.
605. Enforcement of Port Regulation
of Bureau of Quarantine. —
Customs officials and 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
they
are connected with matters of shipping and navigation.
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Sec.
606. Power of the President to
Subject Premises to Jurisdiction of Bureau of Customs. — When any
public
wharf, landing place, street or land, not previously under the
jurisdiction
of the Bureau of Customs, in any port of entry, is necessary or
desirable
for any proper customs purpose, the President of the Philippines may,
by
executive order, declare such premises to be under the jurisdiction of
the Bureau of Customs, and thereafter the authority of such Bureau in
respect
thereto shall be fully effective.
Sec.
607. Annual Report of Commissioner.
— The annual report of the Commissioner shall, among other things,
contain
a compilation of the (a) volume and value of articles imported into the
Philippines and the corresponding customs duties assessed and collected
thereon itemized in accordance with the tariff classification provided
in this Code and (b) volume and value of articles exported from the
Philippines
for the preceding year.
Sec.
608. Commissioner to Make Rules
and Regulations. — The Commissioner shall, subject to the approval of
the
department head, make all rules and regulations necessary to enforce
the
provisions of this Code.
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COLLECTION DISTRICTS AND PORTS OF ENTRY
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Sec.
701. Collection Districts and
Ports of Entry thereof— For administrative purposes, the Philippines
shall be divided into as many collection districts as there are at
present
existing, the respective limits of which may be changed from time to
time
by the Commissioner, upon the approval of the department head. The
principal
ports of entry for the respective collection districts shall be Manila,
Sual, Tabaco, Cebu, Pulupandan, Sia-in, Iloilo, Davao, Legaspi,
Zamboanga,
Jolo, Aparri, Jose Panganiban, Cagayan, Cagayan, Tacloban, San
Fernando,
Hinigaran, Dumaguete City and Batangas.
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Sec.
702. Power of the President to
Open and Close Subports. — Subports of entry may be opened or closed by
executive order, in the discretion of the President of the Philippines.
When a subport is closed, its existing personnel shall be reassigned to
other duties by the Commissioner subject to the approval of the
department
head.
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Sec.
703. Collector of Customs at
Port of Entry. — At each principal port of entry there shall be a
Collector
of Customs (hereinafter known as the "Collector") who shall be
responsible
to the Commissioner, and who shall be the official head of the customs
service in his port and district. The Collector shall have jurisdiction
over all matters arising from the enforcement of tariff and customs
laws
within his collection district: Provided, however, That the
Commissioner
shall have the authority to review any such action upon appeal as
provided
in section two thousand three hundred and thirteen of this Code. No
appointment
to any position under the Collector shall be made without the
recommendation
of the Collector concerned.
Sec.
704. Seal of Collector of Customs.
— In the office of the Collector of a collection district there shall
be
kept a seal of such design as the Commissioner shall describe, with the
approval of the department head, with which shall be sealed all
documents
and records requiring authentication in such office.
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Sec.
705. Authority of Assistant or
Deputy Collectors of Customs. — An assistant collector at a principal
port
of entry may, in the name of the Collector and subject to his
supervision
and control, perform any particular act which might be done by the
Collector
himself; at subports, a deputy collector may, in his own name, exercise
the general powers of a collector, subject to the supervision and
control
of the Collector of the port.
Sec.
706. Appointment of Special Deputies
with Limited Powers. — Collectors may, with the approval of the
Commissioner,
appoint from their force such number of special deputies as may be
necessary
for the proper conduct of the public business, with authority to sign
such
documents and perform such service as may be specified in writing.
Sec.
707. Succession of Assistant
or Deputy Collector to Position of Acting Collector. — In the absence
or
disability of a Collector at any port or in case of a vacancy in his
office,
the temporary discharge of his duties shall devolve upon the assistant
or deputy collector of the port. Where no assistant or deputy collector
is available, an official to serve in such contingency may be
designated
in writing by the Collector from his own force. The Collector making
such
designation shall report the same without delay to the Commissioner and
the Auditor General, forwarding to them the signature of the person so
designated.
Sec.
708. Designation of Official
as Customs Inspector. — At a coastwise port where no customs official
or
employee is regularly stationed, the Commissioner may designate any
national,
provincial or municipal official of the port to act as an inspector of
customs for the purpose of enforcing the laws and regulations of the
Bureau
of Customs in the particular port; but all such designations shall be
made
with the consent of the proper department head of the official so
designated.
Sec.
709. Authority of Collector to
Remit Duties. — A Collector shall have discretionary authority to remit
the assessment and collection of customs duties, taxes and other
charges
when the aggregate amount of such duties, taxes and other charges is
less
than ten pesos, and he may dispense with the seizure of articles of
less
than ten pesos in value except in cases of prohibited importations or
the
habitual or intentional violation of the tariff and customs laws.
Sec.
710. Records to be kept by Customs
Officials. — Collectors, assistant collectors, deputy collectors,
surveyors,
and other customs officials acting in such capacities are required to
keep
true, correct and permanent records of their official transactions, to
submit the same to the inspection of authorized officials at all times,
and to turn over all records and official papers to their successors or
other authorized officials.
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Sec.
711. Port Regulation. — A Collector
may prescribe local administrative regulations, not inconsistent with
law
or the general bureau regulations, for the government of his port or
district,
the same to be effective upon approval by the Commissioner.
Sec.
712. Reports of Collector to
Commissioner. — A Collector shall make report to the Commissioner from
time to time concerning prospective or newly begun litigation in his
district
touching matters relating to the customs service; and he shall, in such
form and detail as shall be required by the Commissioner, make regular
monthly reports of all transactions in his port and district.
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