TITLE- THE BUREAU OF CUSTOMS

PART 1 – ORGANIZATION, FUNCTION AND JURISDICTION OF THE BUREAU

SEC. 601 – CHIEF OFFICIALS OF THE BUREAU OF CUSTOMS - The bureau

of customs shall have one chief and 4 assistant chiefs, to be known respectively as the
Commissioner of Customs (hereinafter known as the commissioner) and 4 Deputy
Commissioners of Customs, each one to head (A) CUSTOMS REVENUE
COLLECTION MONITORING GROUP; (B) CUSTOMS ASSESSMENT AND
OPERATIONS COORDINATING GROUP; (C) INTELLIGENCE AND
INFORCEMENT GROUP; (D) INTERNAL ADMINISTRATION GROUP, who shall
each receive an annual compensation in accordance with the rates prescribed by existing
law. The Commissioner and the deputy commissioners of customs shall be appointed by
the President of the Philippines. (As amended by E.O 127 effective 30 January 1987)

In case of temporary and permanent vacancy, one of the deputy commissioners

shall be designated by the Secretary of Finance to act as Commissioner of Customs, until
the incumbent Commissioner reassumes his duties or the position is filled by permanent
appointment.

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;

B The prevention and suppression of smuggling and other frauds upon the
customs;

C The supervision and control over the entrance and clearance of vessels and
aircraft engaged in foreign commerce;

D The enforcement of the tariff and customs laws and all other laws, rules
and regulations relating to the tariff and customs administration;

E 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 the
dutiable articles thus imported and the prevention of smuggling through
the medium of such mails;
 F Supervise and control over 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;

G Exercise exclusive original jurisdiction over seizure and forfeiture cases

under the tariff and customs laws.

SEC. 603 – TERRITORIAL JURISDICTION – For the due and effective exercise
Of the powers conferred by law and to the extent requisite therefore, 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
whether navigable or not from the sea.

When a vessel becomes subject to seizure by reason of an act done in the

Philippines waters in violation of the tariff and customs laws, a pursuit of such vessel
began within the jurisdictional waters may continue beyond the maritime zone, and the
vessel may be seized on the high seas. 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 them 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 customhouses, 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 and the Philippine coast guard in the exercise of
its functions wherein such premises are situated.

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.

SEC. 606 – POWER OF THE PRESIDENT TO SUBJECT PREMISES TO

JURISDICTION OF THE 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 to the president shall, among other things, contain a compilation of the
(A) quantity and value of the articles imported into the Philippines and the corresponding
amount of custom duties, taxes and other charges assessed and collected on imported
articles itemized in accordance with the tariff headings and subheadings as appearing in
the liquidated customs entries provided for in this code, (B) percentage collection of the
peso value of imports, (C) quantity and value of conditionally free importations, (D)
customs