TARIFF AND CUSTOMS CODE
Administrative Matters Concerning the
Tariff and Customs Code
Agencies directly concerned with Tariff and Customs Administration:
TARIFF COMMISSION
Officials of the Tariff Commission are the chairman and 2 member Commissioners, all appointed by the President.
Functions of the Tariff Commission:
I. Investigative Powers:
1. Administration and the fiscal and industrial effect of the Tariff and Customs laws of this country now in force or when hereafter be enacted;
2. Relations between the rates of duty on raw materials and the finished or partly finished products;
3. Effects of ad valorem and specific duties and of compound, specific and ad valorem duties;
4. All questions relative to the arrangement of schedules and classification of articles in several sections of the tariff law;
5. Tariff relations between the Philippines and the Foreign countries, commercial treaties, preferential provisions, economic alliances, the effect of export bounties and preferential transportation rate;
6. Volume of importations compared with domestic production and consumption;
7. Conditions, causes and effects relating to completion of foreign industries with those of the Philippines, including dumping and cost of production;
8. In general, to investigate the operation of customs and tariff laws, including their relations to the national revenues, their effect upon the industries or labor of the country and to submit reports of its investigation;
9. Nature and composition and the classification and heading number for customs revenue and other related purposes.
II. Administrative Assistance to the President and Congress
1. Ascertain conversion costs and costs of production:
a. In the principal growing, producing or manufacturing:
1. Centers in the Philippines whenever possible;
2. Centers in foreign countries; whenever necessary;
b. Including effects of tariff modifications or import restriction or prices.
2. Select and describe representative articles imported to the Philippines similar to or comparable with those locally produced
3. Ascertain imposts costs of such representative articles so selected.
4. Ascertain the grower’s producers or manufacturer’s selling prices.
5. Submit annual reports of these to the President of the Philippines, copies of which shall be furnished to the NEDA, BSP, Dept. of Finance and the Bureau of Investments.
BUREAU OF CUSTOMS
Composed of one chief and 2 assistant chiefs known as commissioner of customs, appointed by the President respectively.
Functions of the Bureau of Customs (CASE)
1. Control smuggling and related frauds.
2. Assessment and collection of Revenues from imported articles and all other impositions under the tariff and customs laws.
3. Supervision and control over due entrance and clearance of vessels and aircraft engaged in foreign commerce.
4. Enforcement of Tariff and Custom Code and related laws.
5. Supervision on control over the handling of foreign mails arriving in the Philippines.
6. Supervise and control all import and export cargos for the protection of the government revenue.
7. Exclusive original jurisdiction over seizure and forfeiture cases under the tariff and customs laws.
Other Powers:
1. Supervision of collection districts and ports of entry, coast ruse trade, vessels an aircrafts used in foreign trade;
2. Ascertainment, collection and recovery of import duty;
3. Warehousing of imported articles; and
4. Administrative proceedings like search , seizure and arrest, including forfeitures.
Commissioner of Customs is vested with authority to:
A. Assess
B. Collect
1. All lawful revenues from imported articles;
2. All other dues, fees, charges, fines and penalties.
NOTE: No copyright infringement intended. For educational purposes only. Credits to Francute
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