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Chief Officials of the Bureau.
SEC. 200. Chief Officials of the Bureau. – The Bureau shall be headed by a Commissioner and shall be assisted by at least four (4) but not more than six (6) Deputy Commissioners. The Commissioner shall be appointed by the President of the Philippines. The Deputy Commissioners shall also be appointed by the President and at least majority of whom shall come from the ranks of the Bureau.
Powers and Functions of the Commissioner.
SEC. 201. Powers and Functions of the Commissioner. – The Commissioner shall have the following powers and functions: (a) Exclusive and original jurisdiction, to interpret the provisions of this Act, in collaboration with other relevant government agencies, subject to review by the Secretary of Finance; (b) Exercise any customs power, duties and functions, directly or indirectly; (c) Review any action or decision of any customs officer performed pursuant to the provisions of this Act; (d) Review and decide disputed assessments and other matters related thereto, subject to review by the Secretary of Finance and exclusive appellate jurisdiction of the Court of Tax Appeals (CTA); (e) Delegate the powers vested under this Act to any customs officer with the rank equivalent to division chief or higher, except for the following powers and functions: (1) Promulgation of rules and regulations; (2) Issuance, revocation or modification of rulings; and (3) Compromise or abate of customs obligations. (f) Assignment or reassignment of any customs officer subject to the approval of the Secretary of Finance: Provided, That District Collectors and other customs officers that perform assessment functions shall not remain in the same area of assignment for more than three (3) years; and (g) Perform all other duties and functions as may be necessary for the effective implementation of this Act and other customs related laws.
Functions of the Bureau.
SEC. 202. Functions of the Bureau. – The Bureau shall exercise the following duties and functions: (a) Assessment and collection of customs revenues from imported goods and other dues, fees, charges, fines and penalties accruing under this Act; (b) Simplification and harmonization of customs procedures to facilitate movement of goods in international trade; (c) Border control to prevent entry of smuggled goods; (d) Prevention and suppression of smuggling and other customs fraud; (e) Facilitation and security of international trade and commerce through an informed compliance program (f) Supervision and control over the entrance and clearance of vessels and aircraft engaged in foreign commerce; (g) Supervision and control over the handling of foreign mails arriving in the Philippines for the purpose of collecting revenues and preventing the entry of contraband; (h) Supervision and control on 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 and prevention of entry of contraband; (i) Conduct a compensation study with the end view of developing and recommending to the President a competitive compensation and remuneration system to attract and retain highly qualified personnel, while ensuring that the Bureau remains financially sound and sustainable; (j) Exercise of exclusive original jurisdiction over forfeiture cases under this Act; and (k) Enforcement of this Act and all other laws, rules and regulations related to customs administration.
Annual Report of the Commissioner.
SEC. 203. Annual Report of the Commissioner. – The Commissioner shall submit to the President, the Congress of the Philippines and the NEDA an annual report on the performance of the Bureau, on or before March 31 of the following year.
Promulgation of Rules and Regulations.
SEC. 204. Promulgation of Rules and Regulations. – The Commissioner, subject to the approval of the Secretary of Finance, shall promulgate rules and regulations for the enforcement of this Act. The Commissioner shall regularly prepare and publish an updated customs manual, and the rules, regulations and decisions of the Bureau. The Commissioner shall furnish the Congress of the Philippines, the NEDA and the Tariff Commission with electronic copies of department orders, administrative orders, circulars, and rules and regulations promulgated pursuant to this Act.
Copies of Goods Declaration.
SEC. 205. Copies of Goods Declaration. – The Commissioner shall regularly furnish the NEDA, the Philippine Statistics Authority (PSA), the Bureau of Internal Revenue (BIR.) and the Tariff Commission electronic copies of all customs goods declaration processed and cleared by the Bureau. Upon request, the Tariff Commission shall have access to, and the right to be furnished with copies of liquidated goods declaration and other documents supporting the goods declaration as finally filed in the Commission on Audit (COA). For this purpose, the Bureau shall maintain electronic records of goods declaration and other documents supporting the declaration.
Customs Districts.
SEC. 206. Customs Districts. – For administrative purposes, the Philippines shall be divided into as many Customs Districts as necessary, the respective limits of which may be changed from time to time by the Commissioner, with the approval of the Secretary of Finance. Each Customs District shall be supervised by one (1) District Collector, assisted by as many Deputy District Collectors as may be necessary. The choice of the location of a District Office, its business hours and the staffing pattern thereof, shall be based on the particular requirements of each district.
Ports of Entry.
SEC. 207. Ports of Entry. – All ports of entry shall be under the supervision and control of a Customs District. A District Collector shall be assigned in the principal ports of entry while a Deputy District Collector may be assigned to other types of ports of entry. The principal ports of entry shall be located in 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 such other ports that may be created pursuant to this Act. For the effective enforcement of the Bureau's functions and without hampering business and commercial operations of the ports, sea ports and airport authorities and private ports and airport operators shall provide suitable areas for examination and for other customs equipment free of charge within, a definite period of time, as agreed with private port and airport operations, if any.
Power of the President to Open and Close Any Port.
SEC. 208. Power of the President to Open and Close Any Port. – Upon the recommendation of the Secretary of Finance, the President may open or close any port of entry. Upon closure of a port of entry, the existing personnel shall he reassigned by the Commissioner, subject to the approval of the Secretary of Finance,
Assignment of Customs Officers and Employees to Other Duties.
SEC. 209. Assignment of Customs Officers and Employees to Other Duties. – The Commissioner, with the approval of the Secretary of Finance, may assign any employee of the Bureau to any port, service, division or office of the Bureau within the Bureau's staffing pattern or organizational structure, or may assign any employee other duties: Provided, That such assignment shall not affect the employee's tenure of office nor result in a change of status, demotion in rank and/or salary deduction.
Duties of the District Collector.
SEC. 210. Duties of the District Collector. – The District Collector shall have the following duties in their assigned Customs District: (1) Ensure entry of all imported goods at the customs office; (2) Prevent importation and exportation of prohibited goods; (3) Ensure legal compliance of regulated goods and facilitate the flow of legitimate trade; (4) Examine, classify and value imported goods; (5) Assess and collect duties, taxes and other charges on imported goods; (6) Hold and dispose imported goods in accordance with this Act; (7) Prevent smuggling and other customs fraud; and (8) Perform other necessary duties that may be assigned by the Commissioner for the effective implementation of this Act. Subject to the supervision and control of the District Collector, the duties and functions of the District Collector may be delegated to the Deputy District Collector. The Deputy District Collector assigned to a sub-port shall be under the supervision and control of the District Collector of the corresponding principal port.
Temporary Succession of Deputy District Collector to Position of Acting District Collector.
SEC. 211. Temporary Succession of Deputy District Collector to Position of Acting District Collector. – In the absence or disability of a District Collector or, in case of vacancy, the Deputy District Collector shall temporarily discharge the duties of the District Collector. Should there be no Deputy District Collector, the District Collector shall designate, in writing, a senior ranking customs officer to temporarily perform the duties of the District Collector. In case there are two (2) or more senior ranking customs officers with equal length of service, a drawing of lots shall be undertaken. The District Collector shall report the designation to the Commissioner within twenty-four (24) hours after the designation.
Records to be Kept by Customs Officers.
SEC. 212. Records to be Kept by Customs Officers. – District Collectors, Deputy District Collectors, and customs officers acting in such capacities must maintain permanent records of official transactions and turn-over all records and official papers to their respective successors or other authorized officials. The records shall be made available for inspection by other authorized officials of the Bureau. If required, the District Collector shall affix the official dry seal of the Bureau on all documents and records requiring authentication.
Reports of the District Collector to the Commissioner.
SEC. 213. Reports of the District Collector to the Commissioner. – The District Collector shall report to the Commissioner any probable or initiated litigation within the Customs District and shall submit regular monthly reports on all district transactions.
Persons Exercising Police Authority.
SEC. 214. Persons Exercising Police Authority. – For the effective implementation of this Act, the following persons are authorized to effect search, seizure, and arrest: (a) Officials of the Bureau, District Collectors, Deputy District Collectors, police officers, agents, inspectors and guards of the Bureau; (b) Upon authorization of the Commissioner, officers and members of the Armed Forces of the Philippines (AFP) and national law enforcement agencies; and (c) Officials of the BIR on all cases falling within the regular performance of their duties, when payment of internal revenue taxes is involved. All officers authorized by the Commissioner to exercise police authority shall at all times coordinate with the Commissioner. Goods seized by deputized officers pursuant to this section shall be physically turned-over immediately to the Bureau, unless provided under existing laws, rules and regulations. For this purpose, mission orders shall clearly indicate the specific name carrying out the mission and the tasks to be carried out. Subject to the approval of the Secretary of Finance, the Commissioner shah1 define the scope, areas covered, procedures and conditions governing the exercise of such police authority including custody and responsibility for the seized goods. The rules and regulations to this effect shall be furnished to the concerned government agencies and personnel for guidance and compliance. All seizures pursuant to this section must be effected in accordance with the provisions on the conduct of seizure proceedings provided for in Chapters 3 and 4 of Title XI of this Act.
Place Where Authority May be Exercised.
SEC. 215. Place Where Authority May be Exercised. – All persons exercising police authority as described in the preceding section shall, only exercise powers within customs premises as provided for in Section 303 of this Act, and within the limits of the authority granted by the Commissioner. Port and airport authorities in all ports of entry shall provide authorized customs officers with unhampered access to all premises within their administrative jurisdiction.
Exercise of Power of Seizure.
SEC. 216. Exercise of Power of Seizure. – Any person exercising police authority under this Act has the power and duty to seize any vessel, aircraft, cargo, goods, animal or any other movable property when the same is subject to forfeiture or when they are subject of a fine imposed under this Act.
Duty of Officer to Disclose Official Character.
SEC. 217. Duty of Officer to Disclose Official Character. – For the proper exercise of police authority, any authorized person shall disclose the nature of the authority upon being questioned at the time of exercise thereof and shall exhibit the corresponding written authority issued by the Commissioner.
Authority to Require Assistance and Information.
SEC. 218. Authority to Require Assistance and Information. – Any person exercising police authority may demand the assistance of and request information from the Philippine National Police (PNP), the AFP and other national law enforcement agencies, when necessary, to effect any search, seizure or arrest. It shall be the duty of any police officer and other national law enforcers to give such lawful assistance.
Authority to Enter Properties.
SEC. 219. Authority to Enter Properties. – Any person exercising police authority may, at any time, enter, pass through, and search any land, enclosure, warehouse, store, building or structure not principally used as a dwelling house. When a security personnel or any other employee lives in the warehouse, store, or any building, structure or enclosure that is used for storage of goods, it shall not be considered as a dwelling house for purposes of this Act.
Authority to Search Dwelling House.
SEC. 220. Authority to Search Dwelling House. – A dwelling house may be entered and searched only upon warrant issued by a Judge of a competent court, the sworn application thereon showing probable cause and particularly describing the place to be searched and the goods to be seized.
Authority to Search Vessels or Aircrafts and Persons or Goods Conveyed Therein.
SEC. 221. Authority to Search Vessels or Aircrafts and Persons or Goods Conveyed Therein. – Any person exercising police authority under this Act may board, inspect, search and examine a vessel or aircraft and any container, trunk, package, box or envelope found on board, and physically search and examine any person thereon. In case of any probable violation of this Act, the person exercising police authority may seize the goods, vessel, aircraft, or any part thereof. Such power to search includes removal of any false bottom, partition, bulkhead, or any other obstruction for the purpose of uncovering any concealed dutiable or forfeitable goods. The proceeding herein authorized shall not give rise to any claim for damage caused to the goods, vessel or aircraft, unless there is gross negligence or abuse of authority in the exercise thereof.
Authority to Search Vehicles, Other Carriers, Persons and Animals.
SEC. 222. Authority to Search Vehicles, Other Carriers, Persons and Animals. – Upon reasonable cause, any person exercising police authority may open and examine any box, trunk, envelope, or other container for purposes of determining the presence of dutiable or prohibited goods. This authority includes the search of receptacles used for the transport of human remains and dead animals. Such authority likewise includes the power to stop, search, and examine any vehicle or carrier, person or animal suspected of holding or conveying dutiable or prohibited goods.
Authority to Search Persons Arriving From Foreign Countries.
SEC. 223. Authority to Search Persons Arriving From Foreign Countries. – Upon reasonable cause, travelers arriving from foreign countries may be subjected to search and detention by the customs officers. The dignity of the person under search and detention shall be respected at all times. Female inspectors may be employed for the examination and search of persons of their own sex.
Power to Inspect and Visit.
SEC. 224. Power to Inspect and Visit. – The Commissioner or any customs officer who is authorized in writing by the Commissioner, may demand evidence of payment of duties and taxes on imported goods openly for sale or kept in storage. In the event that the interested party fails to produce such evidence within fifteen (15) days, the goods may be seized and subjected to forfeiture proceedings: Provided, That during the proceedings, the interested party shall be given the opportunity to prove or show the source of the goods and the payment of duties and taxes thereon: Provided, further, That when the warrant of seizure has been issued but subsequent documents presented evidencing proper payment are found to be authentic and in order, the District Collector shall, within fifteen (15) days from the receipt of the motion to quash or recall the warrant, cause the immediate release of the goods seized, subject to clearance by the Commissioner: Provided, finally, That the release thereof shall not be contrary to law.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).