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COLLEGE OF LAW
Diliman, Quezon City
Syllabus on the
TARIFF AND CUSTOMS CODE
Prof. Carlos G. Baniqued
I. Introduction
A. General rules for the interpretation of the Asean Harmonized Tariff
Nomenclature (AHTN)
Sec. 103, TCCP
B. Rates of import duty
Sec. 104, TCCP
Sec. 204, TCCP
C. Rate of exchange
Sec. 203, TCCP
D. Imported articles subject to duty
Sec. 100, TCCP
E. Conditionally-free importations
Sec. 105, TCCP
F. Prohibited Importations
Sec. 101, TCCP
Auyong Hian v. Court of Tax Appeals, et. al., 59 SCRA 110
Geotina v. Court of Tax Appeals, 40 SCRA 362
Ute Paterok v. Bureau of Customs, 193 SCRA 132, 137 (1991)
G. Articles entitled to duty drawback
Sec. 106, TCCP
D. Discriminating Duty
Sec. 304, TCCP
V. Remedies of Government
A. Search, seizure and arrest
Secs. 2202-2212, TCCP
Secs. 2301-2306, TCCP
Asian Terminals, Inc. v. Bautista-Ricafort, 505 SCRA 748, 760-762 (2006)
Commissioner of Customs v. CA, 481 SCRA 109 (2006)
Uy Kheytin v. Villareal, 42 Phil. 886 (1920)
Viduya v. Collector, 73 SCRA 553
Chia v. Collector, 177 SCRA 755
Acting Commissioner of Customs v. CTA and Charles Andrulis, 129 SCRA 70
(1984)
Julio Llamado v. Commissioner of Customs, 122 SCRA 118
C.F. Sharp & Co. v. Commissioner of Customs, 22 SCRA 760
Leuterio v. Commissioner, 101 Phil. 223
Bastida v. Acting Commissioner, 35 SCRA 448
Mendoza v. David, 1 SCRA 791
Republic v. Bocar, 93 SCRA 78
Farolan v. CTA and Bagong Buhay Trading, G.R. No. L-42204, Jan. 21, 1993
Farm Implement and Machinery Co. v. Commissioner of Customs, 24 SCRA
905 (1968)
Ute Paterok v. Bureau of Customs, 193 SCRA 132, 137 (1991)
Republic v. CFI of Manila, Branch XXII, 213 SCRA 222, 228-230 (1992)
Government v. Gale, 24 Phil. 95
Commissioner v.Cloribel, 19 SCRA 234 (1967)
Auyong Hian v. CA, 19 SCRA 10 (1967) and 59 SCRA 110 (1974)
Ponce Enrile v. Vinuya, 37 SCRA 381 (1971)
Papa v. Mago, 22 SCRA 857 (1968)
Mison v. Natividad, 213 SCRA 734, 744-745 (1992)
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