2024 Customs Laws Review

Headed by a Commissioner, assisted by 4 to 6 Deputy Commissioners.
Commissioner appointed by the President of the Philippines, with Deputy Commissioners also appointed, requiring a majority from the Bureau's ranks.

Holds exclusive authority to interpret customs laws, collaboratively with relevant agencies, subject to Secretary of Finance's review.
Can exercise powers related to customs directly or indirectly.
Capable of reviewing actions or decisions made by customs officers.
Has jurisdiction over disputed assessments and related matters, with review by the Secretary of Finance and appeal to the Court of Tax Appeals.
Can delegate powers to customs officers of division chief rank or higher, except for specific reserved functions such as:
- Promulgation of rules and regulations
- Issuance or modification of rulings
- Compromise on customs obligations.
Responsible for assigning or reassigning customs officers, ensuring no officer remains in the same area beyond three years, especially for assessment functions.
Performs all duties necessary for effective customs implementation.

Established under the Commissioner's office to uphold internal integrity.
Investigates complaints against Bureau personnel, gathering evidence for ongoing investigations.
Conducts investigations into compromised smuggling evidence involving BOC personnel.
Performs lifestyle checks on Bureau personnel to ensure integrity.

Assess and collect customs revenue from imports, dues, fees, and penalties.
Simplify and harmonize customs procedures to expedite international trade.
Exercise border control to prevent the entry of smuggled goods.
Combat smuggling and customs fraud actively.
Facilitate and secure international trade through compliance programs.
Regulate entry and clearance of vessels and aircraft in foreign commerce.
Control handling of foreign mail entering the Philippines for revenue collection and contraband prevention.
Oversee import and export cargoes at terminals and facilities to ensure revenue protection and contraband prevention.

Purpose is to develop and recommend a competitive compensation system to attract and retain highly qualified personnel.
Aim to ensure financial soundness and sustainability of the Bureau.

The Bureau has exclusive original jurisdiction over forfeiture cases under the relevant Act.

The Bureau is responsible for enforcing customs administration laws, rules, and regulations.

The Commissioner submits an annual performance report to the President, Congress, and NEDA by March 31 of the following year.

The Commissioner, with approval from the Secretary of Finance, promulgates rules and regulations for law enforcement.
An updated customs manual and pertinent regulations are regularly published.
Electronic copies of orders, circulars, and regulations are provided to Congress, NEDA, and the Tariff Commission, along with a requirement to furnish the UP Law Center.

The Commissioner regularly provides electronic copies of all processed customs goods declarations to:
- NEDA
- Philippine Statistics Authority (PSA)
- Bureau of Internal Revenue (BIR)
- Tariff Commission
The Tariff Commission can access liquidated goods declarations and supporting documents upon request.

The Philippines is organized into Customs Districts, with the number determined by administrative needs.
Each district is supervised by a District Collector, with support from Deputy District Collectors as required.
Location, business hours, and staffing of District Offices are based on local needs.

All ports of entry fall under the supervision of a Customs District.
A District Collector is assigned to ports of entry, while Deputy District Collectors may be assigned to other port types.