TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
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TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
Republic Act No. 1937
June 22, 1957
Case Overview and Summary
Summary of Republic Act No. 1937Import Tariff
- Sections 101-104 cover imported articles subject to duty, prohibited importations, abbreviations, and rates of import duty.
- Schedules I-XXI list the different categories of imported articles and their corresponding rates.
Administrative Provisions
- Sections 201-207 cover the bases of assessment of duty, such as dutiable value, dutiable weight, classification rules, rate of exchange, and effective date of rates.
Special Duties
- Sections 301-304 cover dumping duty, countervailing duty, marking requirements, and discrimination by foreign countries.
Flexible Tariff
- Sections 401-402 allow for adjustments to tariff rates to promote foreign trade.
Tariff Commission
- Sections 501-513 establish the Tariff Commission, its functions, powers, and operations.
Customs Law
Bureau of Customs
- Sections 601-608 cover the organization, functions, jurisdiction, and authority of the Bureau of Customs.
Registration of Vessels, Coastwise Trade, and Licensing of Marine Officers
- Sections 801-831 regulate the registration and inspection of vessels, licensing of marine officers, and rules for coastwise trade.
Vessels and Aircraft in Foreign Trade
- Sections 1001-1025 cover the entry and clearance procedures for vessels and aircraft engaged in foreign trade.
- Sections 1101-1112 cover the entry and clearance procedures for aircraft in foreign trade.
Ascertainment, Collection, and Recovery of Import Duty
- Sections 1201-1315 cover importation procedures, entry at the customhouse, examination, classification, appraisal, delivery, liquidation, abatements, refunds, and abandonment of imported articles.
Warehousing of Imported Articles
- Sections 1901-2005 regulate the establishment, operation, and procedures for bonded warehouses, manufacturing warehouses, smelting warehouses, and transportation in bond.
Administrative and Judicial Proceedings
- Sections 2201-2212 cover search, seizure, and arrest procedures.
- Sections 2301-2315 cover administrative proceedings, protests, and review processes.
- Sections 2401-2402 cover judicial proceedings and review by the Court of Tax Appeals.
- Sections 2501-2533 cover surcharges, fines, forfeitures, and their enforcement.
- Sections 2601-2611 cover the disposition of property in customs custody.
Fees and Charges Collectible by the Bureau of Customs
- Sections 2701-3303 cover various fees and charges, such as harbor fees, wharfage dues, berthing charges, storage charges, arrastre charges, tonnage dues, and other fees and charges.
General Provisions
- Sections 3401-3409 cover the qualifications, examination, and regulation of customs brokers.
- Sections 3501-3514 cover miscellaneous provisions, such as rulings, bonds, overtime work, rewards, and definitions.
- Sections 3601-3610 cover penal provisions for various offenses related to customs laws and regulations.
Final Provisions
- Sections 3701-3705 cover repealing clauses, transitory provisions, separability clauses, effectivity dates, and temporary functions of the Bureau of Customs.
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Tags
Statutes
Republic Acts
import tariff
administrative provisions
special duties
flexible tariff
tariff commission
customs law
bureau of customs
vessel registration
coastwise trade
marine officers
foreign trade vessels
foreign trade aircraft
import duty collection
warehousing
administrative proceedings
judicial proceedings
fines and forfeitures
property disposition
customs fees and charges
customs brokers
miscellaneous provisions
penal provisions
final provisions
Law
TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
Republic Act No. 1937
•June 22, 1957
TABLE OF CONTENTS OF THE REPUBLIC ACT No. 1937
Book ITARIFF LAW
TITLE IIMPORT TARIFF
Section 101. Imported Articles Subject to Duty
Section 102. Prohibited Importations
Section 103. Abbreviations
Section 104. Rates of Import Duty
SCHEDULE I. - Live Animals; Animal Products:
Chapter 1. Live Animals
Chapter 2. Meat and Edible Meat Offals
Chapter 3. Fish Crustaceans and Mollusks
Chapter 4. Dairy Produce, Birds Eggs; Natural Honey; Other Edible Animal Products
Chapter 5. Raw Materials and Other Unmanufactured Products of Animal Origin
SCHEDULE II. - Plants and Vegetable Products:
Chapter 6. Live Trees and Other Plants; Bulbs, acd Roots and the Like; Cut Flowers and Ornamental Foliage
Chapter 7. Edible Vegetables and Certain Roots and Tubers
Chapter 8. Edible Fruits, Nuts and Fruit Peels
Chapter 9. Coffee, Tea, Mate and Spices
Chapter 10. Cereals
Chapter 11. Products of the Milling Industry; Malt and Starches; Gluten; Inulin
Chapter 12. Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruits; Industrial and Medicinal Plants; Straw and Fodder
Chapter 13. Raw Vegetable Materials of a Kind Suitable for...
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