Questions and Answers
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Study Notes
Bureau of Customs: Administration Overview
- 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.
Powers and Functions of the Commissioner
- 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.
Internal Affairs and Integrity Unit (CSO 01-2018)
- 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.
Functions of the Bureau
- 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.
CLAP Customs Review & Center for Professional Development, Inc. Contacts
- Contact numbers include Globe: 09063811016 / 09068172757
- Email contact is [email protected]
- Facebook page available at www.facebook.com/clap.stacruz/
Compensation Study
- 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.
Exclusive Original Jurisdiction
- The Bureau has exclusive original jurisdiction over forfeiture cases under the relevant Act.
Enforcement of Laws
- The Bureau is responsible for enforcing customs administration laws, rules, and regulations.
Annual Reporting (Section 203)
- The Commissioner submits an annual performance report to the President, Congress, and NEDA by March 31 of the following year.
Rule Promulgation (Section 204)
- 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.
Goods Declarations (Section 205)
- 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.
Customs Districts (Section 206)
- 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.
Ports of Entry (Section 207)
- 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.
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Explore the essential administration aspects of customs law in this second day of review for 2024. Learn about the key positions and structures within the Bureau of Customs, focusing on the roles of the Commissioner and Deputy Commissioners. Perfect for those preparing for exams or looking to deepen their understanding of customs regulations.