CL DAY 2 - HANDOUT.pdf

CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC. in coordination with PEDREZA CUSTOMS AND TARIFF WEBINARS Room 209, 2nd Floor,...

CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC. in coordination with PEDREZA CUSTOMS AND TARIFF WEBINARS Room 209, 2nd Floor, Manuel F. Tiaoqui Bldg., Plaza Sta. Cruz, Manila Contacts - Globe: 09063811016 / 09068172757 Email: [email protected] FB: www.facebook.com/clap.stacruz/ 2024 CUSTOMS LAWS REVIEW – DAY 2 Customs Administration Essentials Part 2 Atty. Norberto V. Castillo, CB, MBA BUREAU OF CUSTOMS: GENERAL ADMINISTRATION Section 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. Section 201. Powers and Functions of the Commissioner (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; (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 (CTA); 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: (1) Promulgation of rules and regulations; (2) Issuance, revocation or modification of rulings; and (3) Compromise or abate of customs obligations. (See: Deputation Order 2018-04-019) 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. CSO 01-2018. – Creation of Internal Affairs and Integrity Unit under the Office of the Commissioner Functions: 2.1. Investigate complaints against BOC Personnel, receive and gather evidence in support of an open investigation; 2.2. Conduct motu propio investigation on incidents where evidence in the prosecution of smuggling cases was compromised, tampered with, obliterated, or lost while in the custody of BOC Personnel; 2.3. Conduct lifestyle checks on BOC Personnel Section 202. Functions of the Bureau (a) Assessment and collection of customs revenues from imported goods and other dues, fees, charges, fines and penalties accruing under this Act; (b) Simplification and harmonization of customs procedures 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; (e) Facilitation and security of international trade and commerce through an informed compliance program; (f) Supervision and control over the entrance and clearance of vessels and aircraft engaged in foreign commerce; (g) Supervision and control over the handling of foreign mails arriving in the Philippines for the purpose of (1) collecting revenues and (2) preventing the entry of contraband; (h) 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 (1) protection of government revenue and (2) prevention of entry of contraband; Atty. Norberto V. Castillo, CB, MBA Page 1 of 3  CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC. in coordination with PEDREZA CUSTOMS AND TARIFF WEBINARS Room 209, 2nd Floor, Manuel F. Tiaoqui Bldg., Plaza Sta. Cruz, Manila Contacts - Globe: 09063811016 / 09068172757 Email: [email protected] FB: www.facebook.com/clap.stacruz/ (i) 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 sustainable; (j) Exercise of exclusive original jurisdiction over forfeiture cases under this Act; and (k) Enforcement of this Act and all other laws, rules and regulations related to customs administration. Section 203. 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. Section 204. Promulgation of Rules and Regulations (quasi-legislative function) The Commissioner, subject to the approval of the Secretary of Finance, shall promulgate rules and regulations for the enforcement of this 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 the (1) Congress of the Philippines, (2) the NEDA and (3) the Tariff Commission with electronic copies of department orders, administrative orders, circulars, and rules and regulations promulgated pursuant to this Act. Requirement of furnishing the UP Law Center. Section 205. Copies of Goods Declaration The Commissioner shall regularly furnish electronic copies of all customs goods declaration processed and cleared by the Bureau the: 1) NEDA; 2) Philippine Statistics Authority (PSA); 3) Bureau of Internal Revenue (BIR); and 4) Tariff Commission 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). Customs Districts and Ports of Entry SEE: CAO 05-2022, CAO 04-2020, CAO 04-2014, CAO 05-2008, CAO 02-2008, CAO-02-2002 Section 206. Customs Districts For administrative purposes, the Philippines shall be divided into as many Customs Districts as necessary, the respective limits of which may be changed from time to time by the Commissioner, with the approval of the Secretary of Finance. Each Customs District shall be supervised by one (1) District Collector, assisted by as many Deputy District Collectors as may be necessary. The choice of the location of a District Office, its business hours and the staffing pattern thereof, shall be based on the particular requirements of each district. Section 207. Ports of Entry All ports of entry shall be under the supervision and control of a Customs District. A District Collector shall be assigned in the principal ports of entry while a Deputy District Collector may be assigned to other types of ports of entry. Principal ports of entry: (M2IND BL2AS3T C3Z) 1) Aparri (EO 707) 7) Iloilo 13) San Fernando 2) Batangas 8) Legaspi 14) Subic 3) Cagayan de Oro 9) Limay (EO727) 15) Surigao 4) Cebu 10) Manila 16) Tacloban 5) Clark (EO 55) 11) Manila ICP 17) Zamboanga 6) Davao 12) NAIA Atty. Norberto V. Castillo, CB, MBA Page 2 of 3  CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC. in coordination with PEDREZA CUSTOMS AND TARIFF WEBINARS Room 209, 2nd Floor, Manuel F. Tiaoqui Bldg., Plaza Sta. Cruz, Manila Contacts - Globe: 09063811016 / 09068172757 Email: [email protected] FB: www.facebook.com/clap.stacruz/ Section 208. Power of the President to Open and Close Any Port Upon the recommendation of the Secretary of Finance, the President may open or close any port of entry. Upon closure of a port of entry, the existing personnel shall be reassigned by the Commissioner, subject to the approval of the Secretary of Finance. Section 209 Assignment of Customs Officers and Employees to Other Duties The Commissioner, with the approval of the Secretary of Finance, may assign any employee of the Bureau to any port, service, division or office of the Bureau within the Bureau's staffing pattern or organizational structure, or may assign any employee other duties: Provided, That such assignment shall: ✓ not affect the employee's tenure of office; ✓ not result in a change of status; ✓ not result in demotion in rank ✓ not result in salary deduction. (See: CMO 26-2018 – Transfer of Operational Control over Principal Appraisers to the Import Assessment Service) Section 210. Duties of the District Collector. - (1) Ensure entry of all imported goods at the customs office; (2) Prevent importation and exportation of prohibited goods; (3) Ensure legal compliance of regulated goods and facilitate the flow of legitimate trade; (4) Examine, classify and value imported goods; (5) Assess and collect duties, taxes and other charges on imported goods; (6) Hold and dispose imported goods in accordance with this Act; (7) Prevent smuggling and other customs fraud; and (8) Perform other necessary duties that may be assigned by the Commissioner for the effective implementation of this Act. Subject to the supervision and control of the District Collector, the duties and functions of the District Collector may be delegated to the Deputy District Collector. The Deputy District Collector assigned to a sub-port shall be under the supervision and control of the District Collector of the corresponding principal port. Section 211. Temporary Succession of Deputy District Collector to Position of Acting District Collector (1) In the absence or disability of a District Collector or, (2) in case of vacancy, the Deputy District Collector shall temporarily discharge the duties of the District Collector. ❖ Should there be no Deputy District Collector, the District Collector shall designate, in writing, a senior ranking customs officer to temporarily perform the duties of the District Collector. ❖ In case there are two or more senior ranking customs officers with equal length of service, a drawing of lots shall be undertaken. The District Collector shall report the designation to the Commissioner within twenty-four (24) hours after the designation. Section 212. Records to be Kept by Customs Officers District Collectors, Deputy District Collectors, and customs officers acting in such capacities must maintain permanent records of official transactions and turn-over all records and official papers to their respective successors or other authorized officials. Section 213. Reports of the District Collector to the Commissioner The District Collector shall: (a) report to the Commissioner any (1) probable or (2) initiated litigation within the Customs District; and (b) submit regular monthly reports on all district transactions. Atty. Norberto V. Castillo, CB, MBA Page 3 of 3