Office of the Commissioner (OCOM)

The Bureau of Customs is headed by a Commissioner, who is responsible for the general
administration and management of the bureau. The Commissioner is assisted by six (6) Deputy
Commissioners and an Assistant Commissioner, who supervises the Internal Administration
Group, Revenue Collection Monitoring Group, Assessment and Operations Coordination Group,
Intelligence Group, Enforcement Group, Management Information System and Technology
Group and Post Clearance Audit Group.

 The Internal Administration Group (IAG) assists the Commissioner in the formulation
of policies and in the setting up of objectives relative to financial, administrative,
personnel, planning and management improvement services of the bureau. The Deputy
Commissioner for IAG represents the Commissioner in meetings and conferences; signs
memorandum circulars; and reviews official communications and documents relevant to
internal administration.
 The Revenue Collection Monitoring Group (RCMG) maintains an accounting of
revenues collected; administers the legal requirements of the bureau; provides
information and analysis of collection statistics; and audits liquidated entries and bonds.
 The Assessment and Operations Coordinating Group (AOCG) gathers and publishes
of values of commodities imported into the country; and monitors implementation of
rules and regulations governing assessment, end processing of goods for exports,
warehousing and support operations, and auction and disposal activities.
  The Intelligence Group (IG) gathers intelligence information related to customs and
economic activities; conducts internal inquiry and investigation; and exercises police
authority.
 The Enforcement Group (EG) exercises police authority at all ports, taking charge of
customs border control, port security and communication, as well as inspection and
monitoring of cargoes.
 The Management Information System and Technology Group (MISTG) assumes
direct management and control of Information Technology facilities and responsible for
overall supervision of the different operating units.
 The Post Clearance Audit Group (PCAG) is headed by the Assistant Commissioner,
mandated to conduct final payment of duties and taxes or customs clearance, an audit
examination, inspection, verification and investigation of records pertaining to any goods
declaration, for the purpose of ascertaining the correctness of the goods declaration and
determining the liability of the importer of duties, taxes and other charges, including any
fine or penalty
 The Bureau of Customs or BOC; Filipino: (Kawanihan ng Adwana) is a
Philippine government agency under the Department of Finance.

THE OPERATIONS AND FUNCTIONS OF BUREAU OF CUSTOMS

The Bureau of Customs (BOC) implements an effective revenue collection by preventing and
suppressing smuggling and the entry of prohibited imported goods. It supervises and controls
the entrance and clearance of vessels and aircrafts engaged in foreign commerce. It also
enforces the Tariff and Customs Code of the Philippines and all other laws, rules and
regulations related to tariff and customs administration.

The Bureau of customs has the following duties and functions under the RA 10863 or “Customs
Modernization and Tariff Act (CMTA) “

A) The assessments and collection of customs revenue from imported goods and other dues,
fees, charges, fines and penalties accruing under the CMTA. According to this function
of the BOC they are the one who assess and collect the customs revenue from the
imported goods.
B) Simplification and Harmonization of customs procedure to facilitate movement of goods
in international trade. In this function the BOC simplifies and harmonize the procedures
that facilitate the movement of goods in international trading.
C) Border control to prevent entry of smuggled goods. According to this function the BOC
prevent smuggled goods to enter the border of the Philippines.
D) Prevention and suppression of smuggling and other customs fraud. In this function the
BOC prevent smuggling and to those companies who evade their payments that are
owned by the federal government in connection with the importation of goods.
E) Facilitation and security of international trade and commerce through an informed
compliance program. The BOC facilitate and secure the international Trade.
 F) Supervision and control over the entrance and clearance of vessels and aircraft engaged
in foreign commerce. The BOC supervise and control and check the clearance of the
Imports engaged in foreign commerce.
G) Supervision and control the handling of foreign mails arriving in the Philippines. In this
function the BOC is the collecting of revenues and preventing the entry of contraband.
H) Supervise and control import and export cargoes. This function is the protection of
government revenue and also the prevention of entry of contraband.
I) Conduct a compensation study to develop a competitive compensation and remuneration
system of the Bureau. In this function the BOC conduct a compensation study for a
competitive compensation and remuneration system for the attract and retain of highly
qualified personnel that they ensure that the Bureau remains financially sound and
sustainable.
J) Exercise exclusive original jurisdiction over forfeiture cases. In this function the BOC
execute the jurisdiction over the forfeiture cases under the CMTA.
K) Enforce the CMTA and all other laws, rules and regulation related to customs
administration. In this function of the BOC they will implement the laws, rules and
regulations which will punish the violators of the customs administration.

LAWS THAT CREATED THE BUREAU OF CUSTROMS

Legal Basis
 Act No. 355 (February 6, 1902), “The Philippine Customs Administrative Act”,
created the customs service of the Philippines to collect all revenues warranted by law.
 Executive Order No. 127 (January 30, 1987) reorganized/expanded the organization of
the Bureau of Customs (BOC)-Central Office by providing units to monitor and
coordinate assessment and operations of the Bureau.
 Executive Order No. 463 (January 9, 1998) created the Management Information
System and Technology Group (MISTG) to ensure the implementation of the BOC’s
computerization program.
 Republic Act No. 9335 (January 25, 2005), otherwise known as the Attrition Act of
2005, provided for a system of rewards and sanctions to enhance revenue performance
through the creation of a Rewards and Incentives Fund and a Revenue Performance
Evaluation Board within the Bureau of Internal Revenue and the BOC.

THE POSITIONS/RANKS IN BUREAU OF CUSTOMS

Commissioner Deputy Commissioner

Director, Import & Assessment Service
Deputy Commissioner Officer-In-Charge, Port Operations
Officer-In-Charge, Administration Office Service
Officer-In-Charge, Financial
Management Office Deputy Commissioner
OIC Director, Legal Service
 Executive Director, BATAS Sub-Port Collector
OIC Director, Financial Service Acting District Collector
Director, Collection Service Sub-Port Collector
District Collector
Deputy Commissioner Acting Sub – Port Collector
OIC Director, Intelligence & Acting Chief
Investigation Service
OIC District Collector
Deputy Commissioner OIC
Director, Enforcement & Security Service Acting Sub-Port Collector

Deputy Commissioner District Collector

Director, Planning & System Sub-Port Collector
Development Service Sub-Port Collector
OIC Director, Technology Management
Service Acting District Collector
Acting Port Collector
Assistant Commissioner Officer-in-Charge

Acting District Collector District Collector

OIC, Sub – Port Collector
Acting Sub-Port Collector
Acting Sub-Port Collector
District Collector
Sub-Port Collector
Acting Sub-Port Collector
Acting Sub-Port Collector
Acting Sub-Port Collector
Acting Port Collector
Acting Port Collector
Acting District Collector
Acting Port Collector
Port Collector

REFERENCES:
http://customs.gov.ph/organizational-chart/
http://customs.gov.ph/offices/