BCS Module 1 PDF

The Bureau of Customs: General Administration  Chief Officials of the Bureau  Powers and Functions of the Commissioner  Functions of Bureau  Annual Report of the Commissioner  Promulgation of Rules and Regulations  Copies of Goods Declaration Chief Officia...

The Bureau of Customs: General Administration  Chief Officials of the Bureau  Powers and Functions of the Commissioner  Functions of Bureau  Annual Report of the Commissioner  Promulgation of Rules and Regulations  Copies of Goods Declaration Chief Officials of the Bureau The law states that the Bureau shall be headed by a Commissioner and shall be assisted by at least four (4) but not more than six (6) Deputy Commissioners. The Commissioner shall be appointed by the President of the Philippines. The Deputy Commissioners shall also be appointed by the President and at least majority of whom shall come from the ranks of the Bureau.  The President having the power to appoint the Commissioner and Deputy Commissioners means that such positions shall be co-terminus to that of the President. At present the Bureau of Customs is headed by the Customs Commissioner. He is assisted by six (6) Deputy Commissioners, one (1) Assistant Commissioner: Internal Administration Group. Under a Deputy Commissioner, this group assists IAG the Commissioner in the formulation of policies and in the setting up of objectives relative to financial, administrative, personnel, planning and management improvement services of the BOC; represents the Commissioner in meetings and conferences; signs memorandum circulars; and reviews official communications and documents relevant to internal administration. RCMG Revenue Collection Monitoring Group. Under a Deputy Commissioner, this group maintains an accounting of revenues collected; administers the legal requirements of the BOC; provides information and analysis of collection statistics; and audits liquidated entries and bonds. AOCG Assessment and Operations Coordination Group. Under a Deputy Commissioner, this group gathers and publishes values of commodities imported into the country; and monitors implementation of rules and regulations governing assessment, end processing of goods for exports, warehousing and support operations, and auction and disposal activities.  Intelligence Group. Under a Deputy Commissioner, this group gathers IG intelligence information related to Customs and economic activities; conducts internal inquiry and investigation; and develop effective countermeasures to combat corruption, smuggling, and other forms of customs fraud. EG Enforcement Group. Under a Deputy Commissioner, this group exercises police authority to secure the country’s ports and BOC installations; and to protect cargoes and properties inside the customs zone. Management Information System and Technology Group. The implementation MISTG of BOC’s computerization program necessitated the creation of MISTG on January 9, 1998 under Executive Order No. 463. The need for the creation of a greatly expanded IT group was already reflected in the 1992 ISP as a support to the aim for BOC to assume direct management and control of IT facilities and services after the conclusion of the transitional facilities management arrangements under the PTCP contract. MISTG is headed by a Deputy Commissioner who is responsible for overall supervision of the different operating units. Post Clearance Audit Group. Customs Memorandum Order (CMO) No. 32-2017 reactivates the Post Clearance Audit Group (PCAG) formerly known as Post Entry Audit Group (PEAG). PEAG was created in 2003 under EO 160-2003 and tasked to PCAG perform post-clearance audit work of the Bureau of Customs. In 2013, the functions of PEAG was transferred to the Department of Finance until President Rodrigo Duterte signed EO No. 46 on October 2017 returning the post-clearance audit function to the BOC. PCAG is headed by an Assistant Commissioner who has direct supervision and control over the management of the operating units of PCAG, which include the Trade Information and Risk Analysis Office and Compliance Assessment Office. The current Incumbent Officials of the Bureau of Customs http://customs.gov.ph/wp-content/uploads/2020/07/BOCOrgChartJuly92020_Cntral.png Powers and Function of the Commissioner COMMISSIONER REY LEONARDO B. GUERRERO Commissioner Rey Leonardo B. Guerrero officially assumes the position as Customs commissioner last October 30, 2018. The Commissioner shall have the following powers and functions: Exclusive and original jurisdiction to interpret the provisions of Customs Modernization and Tariff Act, in collaboration with other relevant government A. agencies, subject to review by the Secretary of Finance; B. Exercise any customs power, duties and functions, directly or indirectly; Review any action or decision of any customs officer performed pursuant to the C. provisions of Customs Modernization and Tariff Act; Review and decide disputed assessments and other matters related thereto, subject to review by the Secretary of Finance and exclusive appellate jurisdiction D. of the Court of Tax Appeals (CTA); Delegate the powers vested under this Act to any customs officer with the rank equivalent to division chief or higher, except for the following powers and E. functions: 1. Promulgation of rules and regulations; 2. Issuance, revocation or modification of rulings; and 3. Compromise or abate of customs obligations.  Assignment or reassignment of any customs officer subject to the approval of the Secretary of Finance; Provided, That District Collectors and other customs officers that perform assessment functions shall not F. remain in the same area of assignment for more than three (8) years; and Perform all other duties and functions as may be necessary for the effective implementation of Customs Modernization and Tariff Act; and G. other customs related laws. Functions of the Bureau The Bureau shall exercise the following duties and functions: Assessment and collection of customs revenues from imported goods and other dues, fees, charges, fines and penalties accruing under Customs A. Modernization and Tariff Act; Simplification and harmonization of customs procedures B. to facilitate movement of goods in international trade; C. Border control to prevent entry of smuggled goods; D. Prevention and suppression of smuggling and other customs fraud; Facilitation and security of international trade and commerce E. through an informed compliance program; Supervision and control over the entrance and clearance of vessels and F. aircraft engaged in foreign commerce; Supervision and control over the handling of foreign mails arriving in the Philippines for the purpose of collecting revenues and preventing the entry G. of contraband; Supervision and control on all import and export cargoes, landed or stored in piers, airports, terminal facilities, including container yards and freight stations for the protection of government revenue and H. prevention of entry of contraband; Conduct a compensation study with the end view of developing and recommending to the President a competitive compensation and remuneration system to attract and retain highly qualified personnel, while ensuring that the Bureau remains financially sound and I. sustainable; Exercise of exclusive original jurisdiction over forfeiture cases under J. Customs Modernization and Tariff Act; Enforcement of this Customs Modernization and Tariff Act and all other laws, rules and regulations related to customs K. administration. Annual Report of the Commissioner The Commissioner shall submit to the President, the Congress of the Philippines and the NEDA an annual report on the performance of the Bureau, on or before March 31 of the following year. Promulgation of Rules and Regulations The Commissioner, subject to the approval of the Secretary of Finance, shall promulgate rules and regulations for the enforcement of Customs Modernization and Tariff Act. The Commissioner shall regularly prepare and publish an updated customs manual, and the rules, regulations and decisions of the Bureau. The Commissioner shall furnish with electronic copies of department orders, administrative orders, circulars, and rules and regulations promulgated pursuant to Customs Modernization and Tariff Act the following offices: The Congress of the Philippines The National Economic Development Authority The Tariff Commission Copies of Goods Declaration SINGLE ADMINISTRATIVE DOCUMENT (SAD) Goods Declaration refers to a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed in the application for the entry or admission of imported goods and the particulars of which the customs administration shall require. The Commissioner shall regularly furnish the NEDA, the Philippine Statistics Authority (PSA), the Bureau of Internal Revenue (BIR) and the Tariff Commission electronic copies of all customs goods declaration processed and cleared by the Bureau. Upon request, the Tariff Commission shall have access to, and the right to be furnished with copies of liquidated goods declaration and other documents supporting the goods declaration as finally filed in the Commission on Audit (COA). For this purpose, the Bureau shall maintain electronic records of goods declaration and other documents supporting the declaration.  Material References: RA 10863 - Customs Modernization Tariff Act. http://customs.gov.ph/wp- content/uploads/2017/10/CMTA-RA-10863.pdf Organizational Structure of the Bureau of Customs. http://customs.gov.ph/wp- content/uploads/2020/07/BOCOrgChartJuly92020_Cntral.png Functions of the Bureau of Customs’ Offices. https://customs.gov.ph/offices/ List of Bureau’s Annual Report. https://customs.gov.ph/?s=annual+report - END of MODULE 1 -