Section 3
Sec. 3. The Secretary of Finance shall, upon the recommendation of the Commissioner of Customs, promulgate the rules and regulations necessary for the effective implementation of this Act.
RA 7651 Section 3
Sec. 3. The Secretary of Finance shall, upon the recommendation of the Commissioner of Customs, promulgate the rules and regulations necessary for the effective implementation of this Act.
CitationRA 7651 Section 3 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).