Article 98p. 98

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

decisions of the Bureau. The Commissioner shall furnish

the Congress of the Philippines, the NEDA and the Tariff

Commission with electronic copies of department orders,

administrative orders, circulars, and rules and regulations

promulgated pursuant to this Act.

SECTION 205. Copies of Goods Declaration. — The

Commissioner

shall

regularly

furnish the NEDA, the

Philippine

Statistics

Authority

(PSA),

the

Bureau

of

Internal

Revenue

(BIR)

and

the

Tariff

Commission

electronic

copies

of

all

customs

goods

declaration

processed and cleared by the Bureau.

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).

For this purpose, the Bureau shall maintain electronic

records

of

goods

declaration

and

other

documents

supporting the declaration.

CHAPTER 2 Customs Districts and Ports of

Entry

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.

The principal ports of entry shall be located in Aparri,

San Fernando, Manila, Manila International Container

Port, Ninoy Aquino International Airport, Subic, Clark,

Batangas,

Legaspi,

Iloilo,

Cebu,

Tacloban,

Surigao,

Cagayan de Oro, Zamboanga, Davao, Limay and such

other ports that may be created pursuant to this Act.

For

the

effective

enforcement

of

the

Bureau's

functions

and

without

hampering

business

and

commercial operations of the ports, seaports and airport

authorities and private ports and airport operators shall

provide suitable areas for examination and for other

customs equipment free of charge within a definite

period of time, as agreed with private port and airport

operations, if any.

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 nor result in a

change

of

status,

demotion

in

rank

and/or

salary

deduction.

SECTION 210. Duties of the District Collector. — The

District Collector shall have the following duties in their

assigned Customs District:

(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.

— In the absence or disability of a District Collector or, 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 (2) 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. The records shall

be made available for inspection by other authorized

officials of the Bureau.

If required, the District Collector shall affix the official

dry seal of the Bureau on all documents and records

requiring authentication.

SECTION 213. Reports of the District Collector to the

Commissioner. — The District Collector shall report to the

Commissioner any probable or initiated litigation within

the Customs District and shall submit regular monthly

reports on all district transactions.

CHAPTER 3 Exercise of Police Authority

SECTION 214. Persons Exercising Police Authority. —

For the effective implementation of this Act, the following

persons are authorized to effect search, seizure, and

arrest:

(a) Officials of the Bureau, District Collectors, Deputy

District Collectors, police officers, agents, inspectors and

guards of the Bureau;

(b) Upon authorization of the Commissioner, officers

and members of the Armed Forces of the Philippines

(AFP) and national law enforcement agencies; and

(c) Officials of the BIR on all cases falling within the

regular performance of their duties, when payment of

internal revenue taxes is involved.

All

officers

authorized

by

the

Commissioner

to

exercise police authority shall at all times coordinate with

the Commissioner.

Goods seized by deputized officers pursuant to this

section shall be physically turned-over immediately to the

© Compiled by RGL

98 of 201