TARIFF AND CUSTOMS CODE OF THE PHILIPPINES

Case Overview and Summary

Summary of Republic Act No. 1937

Import 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.