Border Control and Security (CM 1)

Border Control and Security (CM 1)

• 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.

Lecture 1

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

Section 200: The Chief Officials of the Bureau

• 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.

Section 201: Power and Functions of the Commissioner

• 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.

Learning Objectives

• Understand the structure of the BOC and its offices.
• Learn the Commissioner's role as head of the BOC.
• Learn the responsibilities of customs officers, brokers, and stakeholders.

What is Bureau of Customs (BOC)?

• The BOC is a government agency under the Department of Finance.

Who is the head of the Bureau of Customs?

• The head of the Bureau of Customs is the Commissioner.

EO 127 (1987)

• 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.

EO 463 (1998)

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

EO 805 (2009)

• 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.

The Present (6) Deputy Commissioners of the BOC

• Internal Administration Group (IAG)
• Assessment and Operations Coordinating Group (AOCG)
• Revenue Collection and Monitoring Group (RCMG)
• Management Information and Technology Group (MISTG)
• Intelligence Group (IG)
• Enforcement Group (EG)

Assistant to the Commissioner

• 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.

BOC Organization Structure

• 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).

Commissioner's Powers and Functions

• 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.

Court of Tax Appeals

• 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.

References

• Customs Modernization and Tariff Act (CMTA) RA 10863 (2016) – First Edition.