Article 132p. 132

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

accept general security extending over such periods of

time and covering such transactions of the party in

question as may be satisfactory to the District Collector.

SECTION 1507. Security. — The Bureau shall prescribe

the forms and amount of security required to guarantee

the payment of duties and taxes and other obligations

provided for in this Act.

Any party required to provide security shall have the

option to choose from any form of security prescribed by

the Bureau. The Bureau may not require security if

satisfied that an obligation to the Bureau will be fulfilled,

but shall require and accept a general security from

declarants

who

regularly

declare

goods

at

different

offices

in

customs

territory

under

such

terms

and

conditions as may be determined by the Commissioner.

The required amount of security shall be the lowest

possible and shall not exceed the amount of imposable

duties, taxes and other charges.

When the obligation under which the security was

required

has

been

satisfied,

the

security

shall

be

discharged immediately.

SECTION 1508. Customs Service Fees. — Customs

personnel may be assigned by a District Collector to

render overtime work and other customs services and

shall be paid for such services by the Bureau according to

service fees fixed by the Commissioner and approved by

the

Secretary

of

Finance.

The

Bureau

may

charge

additional customs service fees when applicable, subject

to

the

rates

prescribed

under

existing

rules

and

regulations.

SECTION

1509.

Testimony

in

Writing.

—

When

testimony is taken in any proceeding or matter under the

authority of the Bureau, either party may require that the

testimony shall be made in writing, and when so taken,

the written testimony shall be filed with the Office of the

District Collector and to be preserved for use or reference

until the final decision has been reached.

SECTION

1510.

District

Collector

Not

Liable

in

Respect to Ruling in Customs Cases. — Every District

Collector or other officials of the Bureau shall not be in

any way personally liable on account of any official ruling

or decision as to which the person claiming to be

aggrieved has the right to obtain either an administrative

or judicial review. Except for misdelivery of goods, a

District Collector may not, in the absence of abuse of

authority, be liable to any person for any loss occasioned

either by the official act or the acts of the subordinates.

SECTION 1511. Interest Prohibited to be Held by

Customs Employees. — Any person employed under the

authority of the government in the assessment of duties,

taxes, fees and other charges in connection with imports

or exports, shall not own, either in whole or in part, any

vessel or aircraft or act as attorney, agent or consignee for

the owner of any vessel or aircraft or of any cargo loaded

on board the vessel or aircraft; and shall not import or be

involved, directly or indirectly, in the importation of any

goods for sale into the Philippines.

SECTION 1512. Reward to Persons Instrumental in

the Actual Collection of Additional Revenues Arising

from the Discovery of Violations of This Act. — A cash

reward equivalent to twenty percent (20%) of the actual

proceeds

from

the

sale

of

smuggled

goods

and

confiscated

goods

or

actual

collection

of additional

revenues shall be given to the customs and non-customs

informers or whistleblowers who are instrumental in the

collection

of

additional

revenues

arising

from

the

discovery of violations of this Act in accordance with the

rules and regulations to be issued by the Secretary of

Finance.

SECTION

1513.

Outsourcing

of

Non-Sovereign

Customs Functions to Private Entities. — Subject to the

approval of the Secretary of Finance, the Bureau may

outsource any of its non-sovereign and ancillary function

to a qualified and competent private entity in accordance

with government rules on service procurement.

SECTION 1514. International Standards and Best

Practices.

—

The

Bureau

may

adopt

international

standards and best practices in customs administration

laid down by international agreement or convention

pertaining to trade facilitation, supply chain security, and

related matters, whether or not the Philippines is a

signatory to such international agreement or convention.

TITLE XVI Tariff Administration and Policy

CHAPTER I Tariff Commission

SECTION

1600.

Chief

Officials

of

the

Tariff

Commission and Qualifications. — The officials of the

Tariff Commission shall consist of a Chairperson and two

(2) Commissioners to be appointed by the President of

the Philippines. The Chairperson and the Commissioners

shall be natural-born citizens of the Philippines, of good

moral

character

and

proven

integrity,

and

who,

by

experience and academic training possess the necessary

qualifications requisite for developing expert knowledge

of tariff and trade related matters. During their terms of

office, the Chairperson and the Commissioners shall not

engage in the practice of any profession, or intervene

directly or indirectly in the management or control of any

private enterprise which may, in any way, be affected by

the functions of their office. They shall not be, directly or

indirectly, financially interested in any contract with the

government,

or

any

subdivision

or

instrumentality

thereof.

SECTION 1601. Appointment and Compensation of

Officials

and

Employees.

—

All

employees

of

the

Commission shall be appointed by the Chairperson in

accordance with the Civil Service Law except as the

private secretaries to the offices of the Chairperson,

Commissioners and Executive Director.

SECTION 1602. Official Seal. — The Commission is

authorized to adopt an official seal.

SECTION 1603. Functions of the Commission. — The

Commission shall have the following functions:

(a) Adjudicate cases on the application of trade

remedies against imports pursuant to Sections 711, 712

and 713 of this Act;

(b) Study the impact of tariff policies and programs

on national competitiveness and consumer welfare in line

with the economic objectives of the government;

(c) Administer the Philippine tariff schedules and

tariff nomenclatures;

(d) Issue advance rulings on tariff classification of

imported goods and render rulings on disputes over tariff

classification of goods pursuant to Section 1100 of this

Act,

except

in

cases involving goods on which the

Commission

has

provided

advance

ruling

on

tariff

classification;

(e)

Provide

the

President

and

Congress

with

independent analysis, information and technical support

on

matters

related

to

tariff

and nontariff measures

affecting Philippine industries and exports for policy

guidance;

(f) Analyze the nature and composition, and the

classification of goods according to tariff commodity

classification and heading number for customs and other

related purposes, which information shall be furnished

the NEDA, DTI, DA, DOF, DENR, and BSP;

(g) Review the trade agreements for negotiation and

trade agreements entered into by the Philippines and

make recommendations, if necessary, on the consistency

of the terms of the agreements with the national policy

objectives;

(h) Conduct public consultations and public hearings

pursuant to its functions; and

(i) Deputize or delegate, to appropriate government

agency its function of rendering rulings on disputes over

© Compiled by RGL

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