Article 28p. 28

ADMINISTRATIVE CODE AND LAW OF PUBLIC OFFICERS TEXT AND RULES

(4) Prevent and suppress smuggling, pilferage and all

other economic frauds within all ports of entry;

(5) Supervise and control exports, imports, foreign

mails, and the clearance of vessels and aircrafts in all

ports of entry;

(6)

Administer

all

legal

requirements

that

are

appropriate;

(7) Prevent and prosecute smuggling and other illegal

activities in all ports under its jurisdiction;

(8)

Exercise

supervision

and

control

over

its

constituent units;

(9) Perform such other functions as may be provided

by law.

SECTION 24. Composition . — The Bureau of Customs

shall be composed of the following:

(1) Customs Revenue Collection Monitoring Group,

headed and supervised by a Deputy Commissioner and

composed of Legal, Financial and Collection Services,

each of which shall be headed by a service chief;

(2) Customs Assessment and Operations Coordinating

Group,

headed

and

supervised

by

a

Deputy

Commissioner

and

composed

of

the

Imports

and

Assessment and Ports Operations Services, each of which

shall be headed by a Service Chief; and

(3) Intelligence and Enforcement Group, headed and

supervised by a Deputy Commissioner and composed of

the

Intelligence

and

Investigation

Service

and

the

Enforcement and Security Service.

SECTION

25.

Appointment

by

President .

—

The

aforementioned Deputy and Assistant Commissioners

shall

be

appointed

by

the

President

upon

the

recommendation of the Commissioner of Customs in

keeping with the intent of Executive Order No. 9.

SECTION 26. Definition of Functions . — (1) Customs

Revenue

Collection

Monitoring

Group .

The

Customs

Revenue Collection Monitoring Group shall have the

following functions:

(a) Maintain an updated accounting for all Customs

revenues collected;

(b) Administer legal requirements of the Bureau of

Customs to include litigation and prosecution of cases;

(c)

Provide

the

Commissioner

of

Customs

with

accurate and timely information and analysis of collection

statistics;

(d) Conduct continuing audit of liquidated entries and

outstanding bonds; and

(e)

Perform

such

other

appropriate

functions

consistent with the assigned tasks of the group and

others which may be given by the Commissioner;

(2) Customs Assessment and Operations Coordinating

Group .

The

Customs

Assessment

and

Operations

Coordinating Group shall have the following functions:

(a)

Regularly

gather

and

upon

approval

of

the

Commissioner, publish values of commodities imported

into the Philippines, such values being the bases for the

computation of customs duties and other revenues;

(b)

Monitor

for

decision-making

purposes

the

implementation

of

rules

and

regulations

governing

assessment, warehousing and support operations;

(c) Monitor auction and disposal activities together

with

port/airport

operations

related

activities

for

decision-making purposes; and

(d) Perform other appropriate functions consistent

with the assigned tasks of the Group which may be given

by the Commissioner.

(3)

Intelligence

and

Enforcement

Group .

The

Intelligence

and

Enforcement

Group

shall

have the

following functions:

(a)

Regularly

and

consistently

gather

intelligence

information related to customs and economic activities

for

proper

dissemination

to

the

Customs

offices

concerned;

(b) Conduct internal inquiry and investigation which

may serve as the basis for prosecution;

(c) Exercise police authority conferred by the Tariff and

Customs

Code

or

other

laws

which

include

the

enforcement

of

seizures

and

forfeitures

and

the

imposition of penalties and fines; and

(d)

Perform

such

other

appropriate

functions

consistent with the assigned tasks of the Group and

others which may be given by the Commissioner.

SECTION 27. The Collection Districts . — (1) The Bureau

shall have thirteen (13) Collection Districts under the

direct control and supervision by the Commissioner. Each

Collection

District

shall

have

as

many

subports

as

necessary

to

maximize

revenue

collection

and

the

prevention of smuggling and fraud against customs.

Each Collection District shall be headed and supervised

by a District Collector while each subport will be headed

by a Port Collector. The Collectors shall have the following

functions:

(a) Collect duties, taxes, fees, charges, penalties and

fines accruing to the Government under the Tariff and

Customs Code and related laws;

(b) Exercise police powers conferred to him/her by the

Tariff and Customs Code or other laws which include the

enforcement of penalties and fines;

(c)

Examine

goods,

assess

duties,

fees,

charges,

penalties and fines accruing to the Government under

the Tariff and Customs Code and other related laws;

(d) Supervise the entrance and clearance of vessels

and aircrafts engaged in foreign commerce;

(e) Supervise and control handling of foreign mails

arriving in the Philippines; and

(f) Supervise all import and export cargoes landed

and/or stored in piers, airports, terminal facilities, yards

and freight stations;

(2)

Perform

such

other

appropriate

functions

consistent with the assigned task of the District/Port

Collectors

and

those

which

may

be

given

by

the

Commissioner.

SECTION 28. Management and Technical Staff . —

The Commissioner and three (3) Deputy Commissioners,

and

the

Assistant

Commissioner

shall

each

have a

Management and Technical Staff, which shall be limited

to a specific number of personnel as determined by the

Secretary, to render technical and secretarial support

services.

SECTION 29. Bureau of Treasury . — The Bureau of

Treasury, which shall be headed by and subject to the

supervision and control of the National Treasurer who

shall

be

appointed

by

the

President

upon

the

recommendation

of

the

Secretary,

shall

have

the

following functions:

(1)

Act

as

the

principal custodian of all national

government funds;

(2) Assist in the formulation of, and execute, policies on

financial management, public borrowings and capital

market development;

(3)

Formulate,

in

coordination

with

government

agencies

concerned,

annual

projections

of

revenue

needs, cash position and borrowing capacity of the

government;

(4) Maintain accounts of the financial transactions of

all

national

secretaries,

bureaus,

agencies

and

instrumentalities;

© Compiled by RGL

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