TITLE II
BUREAU OF CUSTOMS
CHAPTER 1
GENERAL ADMINISTRATION
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.
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.
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.
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.
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.
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.
