Functions of

a. Bureau of customs
Bureau of Customs The Bureau of Customs is one of the lead agencies responsible
for the control and monitoring of the export-import of Weapons of Mass Destruction
and dual purpose articles in the Philippines
It is considered the first and the last line of defense in the enforcement of export
control laws in the country
Functions:
1. 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
2. The prevention and suppression of smuggling and other frauds upon the customs
3. The supervision and control over the entrance and clearance of vessels and
aircraft engaged in foreign commerce
4. The enforcement of the tariff and custom laws and all other laws, rules and
regulations relating to the tariff and customs administration
5. 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
6. Supervise and control 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
7. Exercise exclusive original jurisdiction over seizure and forfeiture cases under the
tariff and customs laws

b. Tariff commission
The Commissions governmental functions are prescribed in the following Sections of the Customs
Modernization and Tariff Act (CMTA), as amended:
Section of CMTA

1100
Classification Ruling

TC Function
Issuance of advance rulings on tariff classification, and rulings on dispute over
tariff classification; issuance of opinions on tariff-related queries including provision
of assistance on commodity classification and tariff nomenclature issues to various
parties

1603 (e)
(Assistance to the
President and
Congress of the
Philippines)

Provide the President and Congress with independent analysis, information and
technical support on matters related to tariff and nontariff measures affecting
Philippine industries and exports for policy guidance

Conduct of public hearings on petitions for tariff modification; investigation of said

petitions; submission of findings and recommendations to the National Economic
and Development Authority (NEDA); preparation of implementing Executive
Orders; provision of policy advice on tariffs and related matters

1608
Flexible Clause

1609
Promotion of Foreign
Trade

Conduct of public consultations on proposed tariff concessions under international

trade agreements; submission of findings and recommendations to NEDA;
preparation of implementing Executive Orders; provision of technical assistance
and advice to Philippine negotiators (e.g., tariff schedules; tariff nomenclature;
rules of origin; review of agreements/commitments and modifications thereon;
negotiating strategies); submission of tariff data requirements in compliance with
Philippine commitments under international trade agreements; monitoring of
Philippine and other parties compliance with international obligations; participation
in relevant meetings associated with Philippine participation in international trade
agreements

As to the Commissions quasi-judicial functions, these are prescribed under the following Sections of
the CMTA:
Section of CMTA

711
Dumping Duty
(adopting Republic Act 8752
Anti-Dumping Act of 1999)

712
Safeguard Duty
(adopting Republic Act 8800
Safeguard Measures Act)

TC Function
Conduct of formal investigation and submission
of report of findings, including amount of the
definitive dumping duty to be imposed in cases
of affirmative findings, to the Secretary of
Agriculture (for agricultural goods) or Secretary
of Trade and Industry (for industrial products)
Conduct of formal investigation and submission
of report of findings, including recommendation
on the appropriate definitive safeguard
measure in cases of positive determination, to
the Secretary of Agriculture (for agricultural
goods) or Secretary of Trade and Industry (for
industrial products)

713
Countervailing Duty
(adopting Republic Act 8751 "An Act Strengthening the
Mechanisms for the Imposition of Countervailing Duties
on Imported Subsidized Products, Commodities or
Articles of Commerce in Order to Protect Domestic
Industries from Unfair Trade Competition, Amending for
the Purpose Section 302, Part 2, Title II, Book I of the
Presidential Decree No. 1464", otherwise known as the
"Tariff and Customs Code of the Philippines, As
Amended")

Conduct of formal investigation and submission

of report of findings, including amount of the
definitive countervailing duty to be imposed in
cases of affirmative findings, to the Secretary
of Agriculture (for agricultural goods) or
Secretary of Trade and Industry (for industrial
products)