Article 97p. 97

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(c)

Lottery

and

sweepstakes

tickets,

except

advertisements thereof and lists of drawings therein;

(d) Marijuana, opium, poppies, coca leaves, heroin or

other narcotics or synthetic drugs which are or may

hereafter be declared habit forming by the President of

the Philippines, or any compound, manufactured salt,

derivative, or preparation thereof, except when imported

by the government of the Philippines or any person duly

authorized by the Dangerous Drugs Board, for medicinal

purposes;

(e)

Opium

pipes

or

parts

thereof,

of

whatever

material; and

(f)

Any

other

goods

whose

importation

and

exportation are restricted.

The restriction to import or export the above stated

goods shall include the restriction on their transit.

CHAPTER 4 Relief Consignment

SECTION 120. Relief Consignment. — Goods such as

food, medicine, equipment and materials for shelter,

donated

or

leased

to

government

institutions

and

accredited private entities for free distribution to or use of

victims of calamities shall be treated and entered as relief

consignment.

Upon declaration of a state of calamity, clearance of

relief consignment shall be a matter of priority and

subject to a simplified customs procedure. The Bureau

shall provide for:

(a) Lodging of a simplified goods declaration or of a

provisional or incomplete goods declaration subject to

completion of the declaration within a specified period;

(b) Lodging, registering and checking of the goods

declaration and supporting documents prior to the arrival

of the goods, and their release upon arrival;

(c)

Clearance

beyond

the

designated

hours

of

business or away from customs offices and waiver of any

corresponding charges; and

(d) Examination and/or sampling of goods only in

exceptional circumstances.

The

Department

of

Finance

(DOF)

and

the

Department of Social Welfare and Development (DSWD)

shall

jointly

issue the rules and regulations for the

implementation of this provision.

SECTION 121. Duty and Tax Treatment. — Relief

consignment, as defined in Section 120, imported during

a state of calamity and intended for a specific calamity

area for the use of the calamity victims therein, shall be

exempt from duties and taxes.

TITLE II Bureau of Customs

CHAPTER 1 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.

—

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;

(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.

(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.

SECTION

202. Functions of the Bureau. — The

Bureau shall exercise the following duties and functions:

(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

collecting

revenues

and

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 protection of government revenue and prevention

of entry of contraband;

(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.

—

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

© Compiled by RGL

97 of 201