Border Control and Security (CM 1)

Study Notes

The lecture is about Border Control and Security (CM 1) for the College of Customs Administration.
The lecture covers the Bureau of Customs (BOC) and its structure.
The lecture will cover the CMTA (Customs Modernization and Tariff Act) RA 10863.

The lecture focuses on the character, culture, and top-notch aspects of the BOC.

The Bureau is headed by a Commissioner.
The Commissioner is assisted by at least four (4) but not more than six (6) Deputy Commissioners.
The Deputy Commissioners are also appointed by the President.
A majority of the Deputy Commissioners are from the Bureau's ranks.

The Commissioner interprets the Act's provisions, collaborating with relevant government agencies.
The review is subject to the Secretary of Finance's approval.
The Commissioner exercises customs power, duties, and functions, directly or indirectly.
The Commissioner can review any customs officer's action.
The Commissioner and the Secretary are under review for disputed assessments and other matters, with the Court of Tax Appeals having jurisdiction.

This Executive Order reorganized the Bureau, creating four deputy commissioners.
These are Internal Administration Group, Assessment and Operation Coordinating Group, Revenue Collection and Monitoring Group, and Intelligence and Enforcement Group.

This Executive Order created the Management Information and Technology Group (MISTG).
This EO, like the EO 127 retained the four existing Deputy Commissioners.

This Executive Order separated the deputy commissioner for Intelligence Group and Enforcement Group.
The other groups stayed the same, Internal Administration, Assessment, Revenue, and Management Information and Technology.

Under EO 46, s. 2017 - A Post Clearance Audit Group (PCAG) was created under the Assistant to the Commissioner.
The PCAG handles the post clearance audit function under section 1000-1006 of the CMTA.

The presentation features a detailed organizational chart of the Bureau of Customs.
The structure shows various divisions (e.g., Import and Export, Intelligence, Revenue, Assessment & Operations).

The Commissioner has the exclusive and original jurisdiction to interpret the Act's provisions within the relevant agencies, subject to the Secretary's review.
The commissioner can directly or indirectly control any power, duty, and function.
The commissioner can review any actions or decisions by a customs officer.
The commissioner reviews and decides disputed assessments, which are further reviewed by the Secretary of Finance. The appellate jurisdiction resides with the Court of Tax Appeals.
The Commissioner can delegate powers to customs officers of a certain rank. However, specific powers, like promulgating rules and regulations, issuing rulings, and compromising or abating customs obligations, remain exclusive.
The Commissioner approves the assignment or reassignment of customs officers, with the condition that District Collectors and assessors will not be in the same areas of assignment for more than 3 years.
The commissioner manages other related duties.

The Court of Tax Appeals is a specialized court created under RA 1125 that handles criminal cases for CMTA violations.
The Court handles appeals for Commissioner and Secretary decisions.