BUREAU OF CUSTOMSCODE OF REGULATIONS OF 2012
BOOK I – BUREAU OF CUSTOMS, ORGANIZATION AND FUNCTIONSTITLE ONE – ORGANIZATION AND FUNCTIONSCHAPTER 1 – ORGANIZATION
Section 1 – Chief Officials.The Bureau of Customs shall be headed by andshall be under the control and supervision of a Commissioner, appointed bythe President, upon the recommendation by the Secretary of Finance. Heshall be assisted by six (6) Deputy Commissioners and an AssistantCommissioner, namely:(a) Deputy Commissioner for the Revenue Collection and Monitoring Group;(b) Deputy Commissioner for the Assessment and Operations CoordinatingGroup;(c) Deputy Commissioner for the Intelligence Group;(d) Deputy Commissioner for the Enforcement Group;(e) Deputy Commissioner for the Internal Administration Group;(f) Deputy Commissioner for the Management Information SystemsTechnology Group; and(g) Assistant Commissioner for the Post Entry Audit Group.The aforementioned Deputy and Assistant Commissioners shall be appointedby the President upon the recommendation of the Commissioner of Customs.Section 2 – Structural Organization2.1. Composition. – The Bureau of Customs shall be composed of thefollowing:(a) Customs Revenue Collection Monitoring Group, headed and supervisedby a Deputy Commissioner and composed of the following services, each of which shall be headed by a Service Chief:(1) Legal Service, composed of the following:(i) Ruling and Research Division;(ii) Prosecution and Litigation Division;(iii) Appellate Division; and(iv) Tax Exempt Division.