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TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES

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
A DECREE TO CONSOLIDATE AND CODIFY ALL THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
Presidential Decree No. 1464
AN ACT AMENDING CERTAIN PROVISIONS OF PRESIDENTIAL DECREE NO. 1464, OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED, AND FOR OTHER PURPOSES.
Republic Act No. 9135
AN ACT TO REVITALIZE AND STRENGTHEN THE BUREAU OF CUSTOMS, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED.
Republic Act No. 7651
AN ACT REPEALING SECTION 1404 AND AMENDING SECTIONS 1401 AND 1403 OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED, RELATIVE TO THE PHYSICAL EXAMINATION OF IMPORTED ARTICLES.
Republic Act No. 7650
QUICK INDEX
OF THE
TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
BOOK I
Tariff Law

Title I - Import Tariff
Title II - Administrative Provisions
BOOK II
Customs Law

Title I - The Bureau of Customs
Title II - Registration of Vessels, Coastwise Trade and Licensing of Marine Officers
Title III - Vessels and Aircraft in Foreign Trade
Title IV - Ascertainment, Collection and Recovery of Import Duty
Title V - Warehousing of Imported Articles
Title VI - Administrative and Judicial Proceedings
Title VII - Fees, Dues and Charges Collectible by the Bureau of Customs
Title VIII - General Provisions
.



REPUBLIC ACT NO. 1937

 
AN ACT TO REVISE AND CODIFY THE TARIFF
AND CUSTOMS LAWS OF THE PHILIPPINES
.
.
BOOK II
CUSTOMS LAW 
 
 

TITLE I
THE BUREAU OF CUSTOMS 


PART 1
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: 

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. 
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b. The prevention and suppression of smuggling and other frauds upon the customs.
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c. The supervision and control over the entrance and clearance of vessels and aircraft engaged in foreign commerce. 

d. The general supervision, control and regulation of vessels engaged in the carrying of passengers and freight or in towage in coastwise trade and in the bays and rivers of the Philippines. 

e. The prohibition and suppression of unnecessary noises, such as explosion of gasoline engines, the excessive blowing of whistles or sirens, and other needless and disturbing sounds made by water craft in the ports of the Philippines or in parts of rivers included in such ports. 

f. The exclusion, if the conditions of traffic should at any time so require, of vessels of more than one hundred and fifty tons from entering, berthing or mooring in the Pasig River. 

g. The admeasurement, registration, documenting and licensing of vessels built or owned in the Philippines, the recording of sales, transfers and encumbrances of such vessels, and the performance of all the duties pertaining to marine registry. 
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h. The inspection of Philippine vessels, and supervision over the safety and sanitation of such vessels. 
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i. The enforcement of the lawful quarantine regulations for vessels entering Philippine ports. 

j. The enforcement of the tariff and customs laws and all other laws, rules and regulations relating to the tariff and customs administration. 

k. The licensing of marine officers who have qualified in the examination required by law to be carried on Philippine vessels, the determination of the qualifications of pilots, the regulation of this service, and the fixing of the fees which they may charge. 

l. 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 dutiable articles thus imported and the prevention of smuggling through the medium of such mails. 

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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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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PART 2
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.  chanrobles virtual law library

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.  chanrobles virtual law library

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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