REPUBLIC ACT NO.

1937
.

AN ACT TO REVISE AND CODIFY THE TARIFF

AND CUSTOMS LAWS OF THE PHILIPPINES
.
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BOOK II
CUSTOMS LAW

TITLE I
THE BUREAU OF CUSTOMS
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PART 1
ORGANIZATION, FUNCTION AND JURISDICTION OF THE BUREAU

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Section 601. Chief Officials of Bureau of Customs. The Bureau of

Customs shall have one chief and one assistant chief, to be known
respectively at the Commissioner (hereinafter known as the
"Commissioner") and Assistant Commissioner of Customs, who shall
each receive an annual compensation in accordance with the rates
prescribed by existing laws. The Assistant Commissioner of Customs
shall be appointed by the proper department head.
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Sec. 602. Functions of the Bureau. The general duties, powers

and jurisdiction of the bureau shall include:
a. The assessment and collection of the lawful revenues from
imported articles and all other dues, fees, charges, fines and
penalties accruing under the tariff and customs laws.

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b. The prevention and suppression of smuggling and other frauds

upon the customs.
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c. The supervision and control over the entrance and clearance of

vessels and aircraft engaged in foreign commerce.
d. The general supervision, control and regulation of vessels engaged
in the carrying of passengers and freight or in towage in coastwise
trade and in the bays and rivers of the Philippines.
e. The prohibition and suppression of unnecessary noises, such as
explosion of gasoline engines, the excessive blowing of whistles or
sirens, and other needless and disturbing sounds made by water
craft in the ports of the Philippines or in parts of rivers included in
such ports.
f. The exclusion, if the conditions of traffic should at any time so
require, of vessels of more than one hundred and fifty tons from
entering, berthing or mooring in the Pasig River.
g. The admeasurement, registration, documenting and licensing of
vessels built or owned in the Philippines, the recording of sales,
transfers and encumbrances of such vessels, and the performance of
all the duties pertaining to marine registry.
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h. The inspection of Philippine vessels, and supervision over the

safety and sanitation of such vessels.
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i. The enforcement of the lawful quarantine regulations for vessels

entering Philippine ports.
j. The enforcement of the tariff and customs laws and all other laws,
rules and regulations relating to the tariff and customs
administration.
k. The licensing of marine officers who have qualified in the
examination required by law to be carried on Philippine vessels, the

determination of the qualifications of pilots, the regulation of this

service, and the fixing of the fees which they may charge.
l. The supervision and control over the handling of foreign mails
arriving in the Philippines, for the purpose of the collection of the
lawful duty on dutiable articles thus imported and the prevention of
smuggling through the medium of such mails.
Sec. 603. Territorial Jurisdiction. For the due and effective
exercise of the powers conferred by law and to the extent requisite
therefor, said bureau shall have the right of supervision and police
authority over all seas within the jurisdiction of the Philippines and
over all coasts, ports, airports, harbors, bays, rivers and inland
waters
navigable
from
the
sea.
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When a vessel becomes subject to seizure by reason of an act done

in Philippine waters in violation of the tariff and customs laws, a
pursuit of such vessel begun within the jurisdictional waters may
continue beyond the maritime zone, and the vessel may be seized
on the high sea. Imported articles which may be subject to seizure
for violation of the tariff and customs laws may be pursued in their
transportation in the Philippines by land, water or air and such
jurisdiction exerted over it at any place therein as may be necessary
for the due enforcement of the law.
Sec. 604. Jurisdiction over Premises Used for Customs Purposes.
The Bureau of Customs shall, for customs purposes, have exclusive
control, direction and management of custom-houses, warehouses,
offices, wharves, and other premises in the respective ports of
entry, in all cases without prejudice to the general police powers of
the city or municipality wherein such premises are situated.
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Sec. 605. Enforcement of Port Regulation of Bureau of Quarantine.

Customs officials and employees shall cooperate with the
quarantine authorities in the enforcement of the port quarantine
regulations promulgated by the Bureau of Quarantine and shall give
effect to the same in so far as they are connected with matters of
shipping and navigation.
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Sec. 606. Power of the President to Subject Premises to Jurisdiction

of Bureau of Customs. When any public wharf, landing place,
street or land, not previously under the jurisdiction of the Bureau of
Customs, in any port of entry, is necessary or desirable for any
proper customs purpose, the President of the Philippines may, by
executive order, declare such premises to be under the jurisdiction
of the Bureau of Customs, and thereafter the authority of such
Bureau in respect thereto shall be fully effective.
Sec. 607. Annual Report of Commissioner. The annual report of
the Commissioner shall, among other things, contain a compilation
of the (a) volume and value of articles imported into the Philippines
and the corresponding customs duties assessed and collected
thereon itemized in accordance with the tariff classification
provided in this Code and (b) volume and value of articles exported
from the Philippines for the preceding year.
Sec. 608. Commissioner to Make Rules and Regulations. The
Commissioner shall, subject to the approval of the department head,
make all rules and regulations necessary to enforce the provisions of
this Code.
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PART 2
COLLECTION DISTRICTS AND PORTS OF ENTRY
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Sec. 701. Collection Districts and Ports of Entry thereof . For

administrative purposes, the Philippines shall be divided into as
many collection districts as there are at present existing, the
respective limits of which may be changed from time to time by the
Commissioner, upon the approval of the department head. The
principal ports of entry for the respective collection districts shall
be Manila, Sual, Tabaco, Cebu, Pulupandan, Sia-in, Iloilo, Davao,
Legaspi, Zamboanga, Jolo, Aparri, Jose Panganiban, Cagayan,
Cagayan, Tacloban, San Fernando, Hinigaran, Dumaguete City and
Batangas.
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Sec. 702. Power of the President to Open and Close Subports.

Subports of entry may be opened or closed by executive order, in the

discretion of the President of the Philippines. When a subport is

closed, its existing personnel shall be reassigned to other duties by
the Commissioner subject to the approval of the department head.
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Sec. 703. Collector of Customs at Port of Entry. At each principal

port of entry there shall be a Collector of Customs (hereinafter
known as the "Collector") who shall be responsible to the
Commissioner, and who shall be the official head of the customs
service in his port and district. The Collector shall have jurisdiction
over all matters arising from the enforcement of tariff and customs
laws within his collection district: Provided, however, That the
Commissioner shall have the authority to review any such action
upon appeal as provided in section two thousand three hundred and
thirteen of this Code. No appointment to any position under the
Collector shall be made without the recommendation of the
Collector concerned.
Sec. 704. Seal of Collector of Customs. In the office of the
Collector of a collection district there shall be kept a seal of such
design as the Commissioner shall describe, with the approval of the
department head, with which shall be sealed all documents and
records requiring authentication in such office. chan robles virtual law
library

Sec. 705. Authority of Assistant or Deputy Collectors of Customs.

An assistant collector at a principal port of entry may, in the name
of the Collector and subject to his supervision and control, perform
any particular act which might be done by the Collector himself; at
subports, a deputy collector may, in his own name, exercise the
general powers of a collector, subject to the supervision and control
of the Collector of the port.
Sec. 706. Appointment of Special Deputies with Limited Powers.
Collectors may, with the approval of the Commissioner, appoint
from their force such number of special deputies as may be
necessary for the proper conduct of the public business, with
authority to sign such documents and perform such service as may
be specified in writing.

Sec. 707. Succession of Assistant or Deputy Collector to Position of

Acting Collector. In the absence or disability of a Collector at any
port or in case of a vacancy in his office, the temporary discharge of
his duties shall devolve upon the assistant or deputy collector of the
port. Where no assistant or deputy collector is available, an official
to serve in such contingency may be designated in writing by the
Collector from his own force. The Collector making such designation
shall report the same without delay to the Commissioner and the
Auditor General, forwarding to them the signature of the person so
designated.
Sec. 708. Designation of Official as Customs Inspector. At a
coastwise port where no customs official or employee is regularly
stationed, the Commissioner may designate any national, provincial
or municipal official of the port to act as an inspector of customs for
the purpose of enforcing the laws and regulations of the Bureau of
Customs in the particular port; but all such designations shall be
made with the consent of the proper department head of the official
so designated.
Sec. 709. Authority of Collector to Remit Duties. A Collector shall
have discretionary authority to remit the assessment and collection
of customs duties, taxes and other charges when the aggregate
amount of such duties, taxes and other charges is less than ten
pesos, and he may dispense with the seizure of articles of less than
ten pesos in value except in cases of prohibited importations or the
habitual or intentional violation of the tariff and customs laws.
Sec. 710. Records to be kept by Customs Officials. Collectors,
assistant collectors, deputy collectors, surveyors, and other customs
officials acting in such capacities are required to keep true, correct
and permanent records of their official transactions, to submit the
same to the inspection of authorized officials at all times, and to
turn over all records and official papers to their successors or other
authorized officials. chan robles virtual law library

Sec. 711. Port Regulation. A Collector may prescribe local

administrative regulations, not inconsistent with law or the general
bureau regulations, for the government of his port or district, the
same to be effective upon approval by the Commissioner.
Sec. 712. Reports of Collector to Commissioner. A Collector shall
make report to the Commissioner from time to time concerning
prospective or newly begun litigation in his district touching
matters relating to the customs service; and he shall, in such form
and detail as shall be required by the Commissioner, make regular
monthly reports of all transactions in his port and district.