Philippine Customs Service History Quiz

A Brief History of the Philippine Customs Service

• The Philippine Customs Service has a long history that dates back centuries before foreign traders arrived in the Philippines.
• The collection of tributes, originally a cultural practice, evolved into an established legal practice.
• Spain enforced the Spanish Customs Law from 1582 to 1828, implementing an ad valorem system of taxation on imports and exports.
• A Tariff Board was established, implementing a 10% ad valorem duty on all imported items.
• In 1891, a new tariff law was implemented, setting specific duties on all imported and exported goods, which remained in place until the end of Spanish rule.
• The United States continued to apply the Spanish Tariff Code of 1891 until the Tariff Revision Law of 1901 was passed.
• Act No. 33 was passed in 1900, resulting in the abolishment and modification of the position formerly known as the Captain of the Port to the Collector of Customs in all Ports of entry except for the Port of Manila.
• The Tariff Revision Law of 1902 was enacted to ensure that customs laws in the Philippines conformed to the prevailing conditions of the country.
• The Philippine Customs Service Act was passed to address the flaws and insufficiencies of the Philippine Administrative Act in the regulation of customs services.
• Act No. 357 was implemented to reorganize the Philippine Customs Service and specifically name the Insular Collector of Customs as the Collector of Customs for the Port of Manila.
• The Philippine Customs Service experienced a considerable transition in accordance with Public Act No. 430, resulting in the establishment of a Bureau of Customs and Immigration.
• Following the establishment of the Department of Justice as a distinct organization separate from the Department of Finance, the Customs Service remains under the purview of Department of Finance.