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Questions and Answers
Who heads the Bureau of Customs?
How many Deputy Commissioners can assist the Commissioner?
The Deputy Commissioners are appointed by the Secretary of Finance.
False
What role does the Commissioner have in interpreting the provisions of the customs law?
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The Bureau's annual report is due by March ______ of the following year.
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Which of the following is NOT one of the functions of the Bureau?
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What must the Commissioner furnish Congress with?
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The President can open or close any port of entry based on the recommendation of the Secretary of Customs.
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How long can District Collectors remain in the same area of assignment?
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What is the role of the District Collector?
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Study Notes
Bureau of Customs Structure
- Headed by a Commissioner, supported by 4 to 6 Deputy Commissioners.
- Appointments made directly by the President of the Philippines.
- Majority of Deputy Commissioners must be from within the Bureau.
Commissioner’s Powers
- Holds exclusive jurisdiction to interpret customs laws in collaboration with government agencies.
- Has authority to exercise customs powers directly or indirectly.
- Able to review and decide on disputed assessments with appeal options to the Secretary of Finance and the Court of Tax Appeals (CTA).
- Can delegate powers to customs officers rank of division chief or higher, excluding certain key functions.
- Must report to the President, Congress, and NEDA by March 31 each year.
Bureau Functions
- Responsible for assessment and collection of customs revenues.
- Simplifies customs procedures to enhance international trade efficiency.
- Enforces border control to prevent smuggling.
- Supervises entrance and clearance of vessels and aircraft in foreign commerce.
- Conducts lifestyle checks and investigates complaints against Bureau personnel.
Customs Districts and Ports
- The Philippines is divided into multiple Customs Districts, each supervised by a District Collector.
- Each district can have its boundaries adjusted by the Commissioner with Secretary of Finance's approval.
- Principal ports of entry include Aparri, Batangas, Cebu, Manila, Davao, and others.
Port Management
- All ports of entry managed by a Customs District.
- Each principal port has its own District Collector; deputy collectors may be assigned to other ports.
Presidential Authority
- The President, upon the Secretary of Finance's recommendation, can open or close ports of entry.
- Personnel reassignment occurs upon port closure.
District Collector’s Duties
- Ensures legal compliance of imports/exports and prevents prohibited goods' entry.
- Manages collection of duties and taxes.
- Holds and disposes of imported goods in line with customs laws.
- Can delegate functions to Deputy District Collectors.
Records and Reporting
- Customs officials must maintain permanent records of transactions and report on district activities to the Commissioner regularly.
- The Deputy District Collector temporarily assumes responsibilities in case of vacancy or absence of the District Collector.
Investigative and Compliance Measures
- Creation of Internal Affairs and Integrity Unit to handle investigations within the Bureau.
- Regular updates on customs regulations published by the Commissioner to ensure compliance among relevant government bodies.
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Description
Join us for Day 2 of the 2024 Customs Laws Review, hosted by CLAP Customs Review in collaboration with Pedreza Customs and Tariff Webinars. This review session will deepen your understanding of customs regulations in the Philippines, perfect for professionals and students alike. Don't miss the chance to enhance your knowledge in this essential field.
