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Module 3
Module 3
MODULE 3
Module Introduction
This module primarily contains information of different ports of entry in the Philippines wherein
the importation and exportation process conducted. It also includes Section 206 up to Section
213 of the Customs Modernization and Tariff Act (CMTA). It will help the students to be more
familiar in the duties and responsibilities of a District Collector of port of entry.
2. Find out more information on the collection district of the Bureau of Customs; and
CHAPTER 2
SEC. 206. Customs Districts. – For administrative purposes, the Philippines shall be divided into
as many Customs Districts as necessary, the respective limits of which may be changed from
time to time by the Commissioner, with the approval of the Secretary of Finance.
Each Customs District shall be supervised by one (1) District Collector, assisted by as many
Deputy District Collectors as may be necessary. The choice of the location of a District Office,
its business hours and the staffing pattern thereof, shall be based on the particular requirements
of each district.
SEC. 207. Ports of Entry. – All ports of entry shall be under the supervision and control of a
Customs District. A District Collector shall be assigned in the principal ports of entry while a
Deputy District Collector may be assigned to other types of ports of entry.
The principal ports of entry shall be located in Aparri, San Fernando, Manila, Manila
International Container Port, Ninoy Aquino International Airport, Subic, Clark, Batangas,
Legaspi, Iloilo, Cebu, Tacloban, Surigao, Cagayan de Oro, Zamboanga, Davao, Limay and
such other ports that may be created pursuant to this Act.
For the effective enforcement of the Bureau's functions and without hampering business and
commercial operations of the ports, sea ports and airport authorities and private ports and airport
operators shall provide suitable areas for examination and for other customs equipment free of
charge within, a definite period of time, as agreed with private port and airport operations, if any.
Port of Entry refers to a domestic port open to both domestic and international trade, including
principal ports of entry and subports of entry.
“Fundamental of Customs and Tariff Management”
A principal port of entry is the chief port of entry of the Customs District wherein it is situated
and is the permanent station of the District Collector of such port.
Subports of entry are under the administrative jurisdiction of the District Collector of the
principal port of entry of the Customs District. Port of entry as used in this Act shall include
airport of entry;
Subport of Entry
a. Harbor Center
b. Masinloc
Collection District II-A
c. FTI ( Food Terminal Incorporated)
d. Postal Office
e. PEZA Cavite
f. PEZA Laguna
a. North Harbor
Subport of Entry
Collection District III
a. Manila Domestic Airport
Subport of Entry
Collection District IV
a. Puerto Princesa in Palawan
b. Siain (Plaridel) Quezon and Aurora (CAO no. 010-76 as amended by CAO
4-2014)
“Fundamental of Customs and Tariff Management”
a. Pulupandan, Ilo-ilo
Subport of Entry
Collection District VII
a. Mactan International Airport
b. Dumaguete
Subport of entry
b. Catbalogan
c. San Jose
a. Bislig
b. Nasipit
Subport of entry
b. Iligan
Subport of Entry
Collection District XI
a. Zamboanga International Airport b. Jolo
c. Tawi-tawi d. Basilan
Subport of Entry
b. Mati
c. Parang
Subport of entry
Collection District XIII
a. Subic Seaport
Subport of Entry
b. Curimao
Collection District
other ports that may created pursuant to the CMTA
XVII
SEC. 208. Power of the President to Open and Close Any Port. – Upon the recommendation of
the Secretary of Finance, the President may open or close any port of entry. Upon closure of a
port of entry, the existing personnel shall he reassigned by the Commissioner, subject to the
approval of the Secretary of Finance,
SEC. 209. Assignment of Customs Officers and Employees to Other Duties. – The
Commissioner, with the approval of the Secretary of Finance, may assign any employee of the
Bureau to any port, service, division or office of the Bureau within the Bureau's staffing pattern
or organizational structure, or may assign any employee other duties: Provided, That such
assignment shall not affect the employee's tenure of office nor result in a change of status,
demotion in rank and/or salary deduction.
SEC. 210. Duties of the District Collector. – The District Collector shall have the following
duties in their assigned Customs District:
(3) Ensure legal compliance of regulated goods and facilitate the flow of legitimate trade;
(5) Assess and collect duties, taxes and other charges on imported goods;
(6) Hold and dispose imported goods in accordance with this Act;
(8) Perform other necessary duties that may be assigned by the Commissioner for the effective
implementation of this Act.
“Fundamental of Customs and Tariff Management”
Subject to the supervision and control of the District Collector, the duties and functions of the
District Collector may be delegated to the Deputy District Collector. The Deputy District
Collector assigned to a sub-port shall be under the supervision and control of the District
Collector of the corresponding principal port.
SEC. 211. Temporary Succession of Deputy District Collector to Position of Acting District
Collector. – In the absence or disability of a District Collector or, in case of vacancy, the Deputy
District Collector shall temporarily discharge the duties of the District Collector. Should there be
no Deputy District Collector, the District Collector shall designate, in writing, a senior ranking
customs officer to temporarily perform the duties of the District Collector. In case there are two
(2) or more senior ranking customs officers with equal length of service, a drawing of lots shall
be undertaken. The District Collector shall report the designation to the Commissioner within
twenty-four (24) hours after the designation.
SEC. 212. Records to be Kept by Customs Officers. – District Collectors, Deputy District
Collectors, and customs officers acting in such capacities must maintain permanent records of
official transactions and turn-over all records and official papers to their respective successors or
other authorized officials. The records shall be made available for inspection by other authorized
officials of the Bureau.
If required, the District Collector shall affix the official dry seal of the Bureau on all documents
and records requiring authentication.
SEC. 213. Reports of the District Collector to the Commissioner. – The District Collector shall
report to the Commissioner any probable or initiated litigation within the Customs District and
shall submit regular monthly reports on all district transactions.
_____________________________________________________________________________
Name:________________________ Score:_________
I. Shade and label the 17 collection districts in the Philippines (1 point each)
“Fundamental of Customs and Tariff Management”
II. As District Collector of Customs of one port of entry, what will be your strategies to avoid
smuggling in the port where you are designated? How will you impose that strategies?
References
Textbook
1 .Domondon A. et.al Guide to Tariff and Customs Laws, 1st edition, Central
Book Supply, Inc.: 2016
2. Dascil R.The Customs Modernization and Tariff Act (CMTA), 1st edition,
Rex Book Store.: 2016
“Fundamental of Customs and Tariff Management”