Customs Modernization and Tariff Act (CMTA) Lecture 1 PDF

BORDER CONTROL AND SECURITY (CM 1) COLLEGE OF CUSTOMS ADMINISTRATION Lecture 1 CHARACTER CULTURE TOPNOTCHER !!!  SECTION 200: THE CHIEF OFFICIALS OF THE CMTA BUREAU SECTION 200 - 201 SECTION 201: POWER AND FUNCTIONS OF TH...

BORDER CONTROL AND SECURITY (CM 1) COLLEGE OF CUSTOMS ADMINISTRATION Lecture 1 CHARACTER CULTURE TOPNOTCHER !!!  SECTION 200: THE CHIEF OFFICIALS OF THE CMTA BUREAU SECTION 200 - 201 SECTION 201: POWER AND FUNCTIONS OF THE COMMISSIONER  LEARNING OBJECTIVE: - About the BOC & Offices CMTA - - Functions of the SECTION Commissioner as head of the BOC 200 - 201 - Learn the responsibilities of Customs Officers, Brokers and Stakeholders What is Bureau of Customs (BOC)? Bureau of Customs is a government agency under the Department of Finance. Who is the head of the Bureau of Customs? Sec. 200. Chief Officials of the Bureau. – 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 Evolution of the Bureau of Customs EO 127 (1987) signed to reorganized the bureau, consisting of (4) deputy commissioners, namely: -Internal Administration Group -Assessment and Operation Coordinating Group -Revenue Collection and Monitoring Group -Intelligence and Enforcement Group EO 463 (1998) creating the deputy commissioner for: -Management Information and Technology Group (MISTG) -Internal Administration Group -Assessment and Operation Coordinating Group -Revenue Collection and Monitoring group -Intelligence and Enforcement group EO 805 (2009) signed and separation of deputy commissioner for: -Intelligence Group -Enforcement Group -Internal Administration Group -Assessment and Operation Coordinating Group -Revenue Collection and Monitoring Group -Management Information and Technology Group THE PRESENT (6) DEPUTY COMMISSIONERS OF THE BOC: -Internal Administration Group (IAG) -Assessment and Operation Coordinating Group (AOCG) -Revenue Collection and Monitoring Group (RCMG) -Management Information and Technology Group (MISTG) -Intelligence Group (IG) -Enforcement Group (EG) Who is Assistant to Commissioner? Under EO 46, s. 2017, the creation of Post Clearance Audit Group under the Assistant to Commissioner. The PCAG takes charge of the post clearance audit function under section 1000-1006 of the CMTA.  Sec. 201. Powers and Functions of the Commissioner. – The Commissioner shall have the following powers and functions: (a) Exclusive and original jurisdiction, to interpret the provisions of this Act, in collaboration with other relevant government agencies, subject to review by the Secretary of Finance; (b) Exercise any customs power, duties and functions, directly or indirectly; Directly – by him Indirectly – by designation (c) Review any action or decision of any customs officer performed pursuant to the provisions of this Act; (d) Review and decide disputed assessments and other matters related thereto, subject to review by the Secretary of Finance and exclusive appellate jurisdiction of the Court of Tax Appeals; Court of Tax Appeals is a highly specialized body created under RA 1125 with a jurisdiction of: Exclusive Original jurisdiction over criminal case in the violation of the CMTA. Exclusive Appellate jurisdiction over decisions of the Commissioner or Secretary. (e) 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 functions: (Being exclusively for Commissioner) (1) Promulgation of rules and regulations; (2) Issuance, revocation or modification of rulings; and (3) Compromise or abate of customs obligations. (f) 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 remain in the same area of assignment for more than three (3) years; and (g) Perform all other duties and functions as may be necessary for the effective implementation of this Act and other customs related laws. END OF DISCUSSION “ YOU ARE THE ARCHITECT OF YOUR OWN CAREER “ FUTURE LICENSED CUSTOMS BROKER “ MAKE THE MOST OUT OF IT “ FUTURE LICENSED CUSTOMS BROKER REFERENCES: CUSTOMS MODERNIZATION AND TARIFF ACT – RA 10863 (CMTA) BOOK 2016 – FIRST EDITION