Section 201Sec./Art. 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.