Bureau of Customs: Organization, Powers, and Operations

Vocabulary terms and definitions detailing the organization, statutory powers, operational functions, personnel assignments, and reporting requirements under the Customs Modernization and Tariff Act.

Chief Officials of the Bureau (Section 200)

The Bureau of Customs is headed by a Commissioner and assisted by at least four (4) but not more than six (6) Deputy Commissioners, all appointed by the President of the Philippines.

Appointment Requirements for Deputy Commissioners

Appointed by the President of the Philippines, with at least a majority of them required to come from the ranks of the Bureau.

Exclusive and Original Jurisdiction of the Commissioner (Section 201)

The Commissioner's authority to interpret the provisions of the Act in collaboration with relevant government agencies, subject to review by the Secretary of Finance.

Non-Delegable Powers of the Commissioner

Powers that cannot be delegated to subordinate customs officers: (1) Promulgation of rules and regulations; (2) Issuance, revocation or modification of rulings; and (3) Compromise or abate of customs obligations.

Three-Year Assignment Limit (Section 201)

The statutory maximum duration that District Collectors and other customs officers performing assessment functions may remain assigned to the same area.

Functions of the Bureau of Customs (Section 202)

Mandated duties including revenue assessment and collection, customs procedure harmonization, border control, anti-smuggling suppression, vessel and aircraft clearance, foreign mail supervision, cargo control, forfeiture jurisdiction, and compensation studies.

Annual Report of the Commissioner (Section 203)

A mandatory yearly performance report submitted by the Commissioner to the President, the Congress of the Philippines, and the NEDA on or before March 31 of the following year.

Customs Manual and Electronic Rule Distribution (Section 204)

An updated manual and official decisions published by the Commissioner, who must also furnish electronic copies of department orders, administrative orders, circulars, rules, and regulations to Congress, NEDA, and the Tariff Commission.

Copies of Goods Declaration (Section 205)

Electronic copies of all processed and cleared customs goods declarations regularly furnished by the Commissioner to NEDA, the Philippine Statistics Authority (PSA), the Bureau of Internal Revenue (BIR), and the Tariff Commission.

Tariff Commission Access to COA Documents (Section 205)

The statutory right of the Tariff Commission upon request to access and receive copies of liquidated goods declarations and supporting documents as finally filed in the Commission on Audit (COA).

Customs District (Section 206)

An administrative territory supervised by one (1) District Collector and assisted by Deputy District Collectors, whose boundaries may be altered by the Commissioner with the approval of the Secretary of Finance.

Principal Ports of Entry (Section 207)

Major ports supervised directly by a District Collector, which include Aparri, San Fernando, Manila, Manila International Container Port, Ninoy Aquino International Airport, Subic, Clark, Batangas, Legaspi, Iloilo, Cebu, Tacloban, Surigao, Cagayan de Oro, Zamboanga, Davao, Limay, and others created by law.

Port Examination Facility Obligations (Section 207)

The legal obligation of sea and airport authorities as well as private port and airport operators to provide suitable areas for examination and customs equipment free of charge within a defined period.

Power to Open and Close Any Port (Section 208)

The presidential power to open or close any port of entry upon the recommendation of the Secretary of Finance, after which existing personnel are reassigned by the Commissioner.

Protections on Assignment to Other Duties (Section 209)

Statutory guarantees ensuring that the reassignment of an employee by the Commissioner shall not affect tenure of office, nor result in a change of status, demotion in rank, or salary deduction.

Duties of the District Collector (Section 210)

Key responsibilities including ensuring entry of imports, preventing prohibited goods, ensuring compliance for regulated goods, examining, classifying, valuing, and assessing duties/taxes, holding and disposing goods, and suppressing smuggling.

Temporary Succession to Acting District Collector (Section 211)

The assumption of collector duties by the Deputy District Collector during vacancy or absence, or by a senior ranking customs officer designated in writing (decided by drawing of lots if seniority is equal).

Twenty-Four (24) Hour Notice of Succession (Section 211)

The mandatory time limit within which the District Collector must formally report the written designation of an acting collector to the Commissioner.

Records and Dry Seal Requirements (Section 212)

The obligation of customs officers to maintain permanent records of official transactions, turn them over to successors, make them available for inspection, and affix the official dry seal of the Bureau to authentic documents.

Reports of the District Collector to the Commissioner (Section 213)

Mandated submissions by the District Collector notifying the Commissioner of any probable or initiated litigation within the district, along with regular monthly reports on all district transactions.