Headed by a

Commissioner Importation
Tariff and
Costs Exportation

Bureau
Bureau of
Requirements of Immigration

Customs

Prohibitions Protocols/
Convention
Violations
Legal Provisions on the
Bureau of Customs
Baje, Francis Ace
Otaza, James Paul
Regidor, Bernard
 Presidential Decree No. 1464 - A decree to consolidate and
codify all the tariff and customs law of the Philippines.
 Republic Act No. 9135 – an act amending certain provisions of
Presidential Decree No. 1464, otherwise known as the tariff and
customs code of the Philippines, as amended, and for other
purposes.
 Republic Act No. 7651 – an act to revitalize and strengthen the
Bureau of Customs, amending for the purpose certain sections of
the tariff and customs code of the Philippines, as amended.
 Republic Act No. 7650 – an act repealing section 1404 and
amending sections 1401 and 1403 of the tariff and customs
code of the Philippines, as amended, relative to the physical
examination of imported articles.
 Republic Act No. 6647 – an act further restructuring the import
duty rates and classification of certain articles under section 104
of the tariff and customs code of 1978 (P.D. 1464), as amended.
 Presidential Decree No. 1999 – amending section 301 of the
Presidential Decree No. 1464 otherwise known as tariff and
customs code of 1978, as amended.
 Presidential Decree No. 1973 – amending subsection (A) of
section three hundred two of Presidential Decree numbered
fourteen hundred sixty-four, otherwise known as tariff and customs
code of 1978, as amended.
Examination
 A general average of seventy-five per cent shall be the passing grade for
this examination: Provided, That the examinee shall not have obtained a
grade of less than sixty per cent in any of the examination subjects.
 Sec. 3403. The Board of Examiners. — The Board of Examiners for
Customs Brokers shall be composed of the Commissioner of Customs,
as ex-officio chairman and two members who shall be appointed by the
President upon the recommendation of the Commissioner of Civil
Service.
Violations
 Sec. 3601. Unlawful Importation. — Any person who shall fraudulently import or
bring into the Philippines, or assist in so doing, any article, contrary to law, or shall
receive, conceal, buy, sell, or in any manner facilitate the transportation,
concealment, or sale of such article after importation, knowing the same to have
been imported contrary to law, shall be punished by a fine of not less than six
hundred pesos nor more than five thousand pesos and imprisonment for not less
than six months nor more than two years and, if the offender is an alien, he shall be
deported after serving the sentence.
 Sec. 3610. Violation of Tariff and Customs Laws and Regulations in General. —
Any person who violates a provision of this Code or regulations pursuant thereto,
for which delinquency no specific penalty is provided, shall be punished by a fine of
not more than four hundred pesos or by imprisonment for not more than six
months, or both.
 Section 601. Chief Officials of Bureau of Customs. — The Bureau of
Customs shall have one chief and one assistant chief, to be known
respectively at the Commissioner (hereinafter known as the
"Commissioner") and Assistant Commissioner of Customs, who
shall each receive an annual compensation in accordance with the
rates prescribed by existing laws. The Assistant Commissioner of
Customs shall be appointed by the proper department head.
 Sec. 702. Power of the President to Open and Close Subports —
Subports of entry may be opened or closed by executive order, in
the discretion of the President of the Philippines. When a subport
is closed, its existing personnel shall be reassigned to other duties
by the Commissioner subject to the approval of the department
head.
 Sec. 711. Port Regulation. — A Collector may prescribe local
administrative regulations, not inconsistent with law or the general
bureau regulations, for the government of his port or district, the
same to be effective upon approval by the Commissioner.
Department of Justice
Lancian, Jessa
Hinggosa, Ella
Patic, Claire
 The Philippine Department of Justice (DOJ) (Kagawaran ng Katarungan) - under
the executive department of the Philippine government responsible for upholding the
rule of law in the Philippines.
 government's principal law agency, serving as its legal counsel and prosecution arm.
 It has its headquarters at the DOJ Building in Padre Faura Street, Ermita, Manila.
 The department is led by the Secretary of Justice, nominated by the President of the
Philippines and confirmed by the Commission on Appointments. The Secretary is a member
of the Cabinet. Duterte named Vitaliano Aguirre II as secretary until his resignation and was
replaced by Menardo I. Guevarra.
History of DOJ
 The DOJ traces its beginnings at the Revolutionary Assembly in Naic, Cavite on April
17, 1897
 The Department of Grace and Justice was tasked with the establishment of a regime of
law in the Republic, with Severino de las Alas at the helm
 The department, however, was not included in Pres. Aguinaldo's Biak-na-Bato Cabinet,
which was established in November 1897
 Shortly after the proclamation of independence on June 12, 1898, President Emilio
Aguinaldo resurrected the department as the Department of Justice via a September
26, 1898 decree
 The department, however, disappeared again in Pres. Aguinaldo's Cabinet upon the
proclamation of the First Republic in 1899.
 After the American occupation a year later, the military government established the
Office of the Attorney of the Supreme Court. On June 11, 1901, it was renamed the
Office of the Attorney General and on September 1, 1901, the office became the
Department of Finance and Justice.
 Under the Japanese occupation, the department became the Commission of Justice,
and later the Ministry of Justice upon the proclamation of the Second Philippine
Republic in 1943. After the country's liberation from the Japanese forces near the end
of World War II, the restored Commonwealth government re-activated the Department.
 Soon, the Supreme Court under the then 1973 Constitution took over the
administrative supervision of all lower courts from the DOJ. The succeeding 1987
Constitution upheld it.
 It became the Ministry of Justice once more in 1973 during Martial Law, continuing in
that form until 1987, when the return to a presidential form of government as mandated
by the 1987 Constitution transformed all ministries back to departments.
 Justice Minister
 A justice ministry, ministry of justice, or department of justice is a ministry or other
government agency in charge of the administration of justice.
 The ministry or department is often headed by a minister of justice or secretary of
justice.
 In countries where this agency is called a department the head of the department is
entitled attorney general.
Programs under Department
of Justice
 Executive Order No. 153 - Strengthening the Committee for the Special Protection of
Children, Amending for this Purpose Executive Order No. 275 (s.1995)
 The CSPC is hereby strengthened and reorganized to effectively function as the body
principally responsible for coordinating and monitoring the investigation and
prosecution of cases involving violations of R.A. No. 7610 and other child-related
criminal laws.
 Administrative Order No. 35 - The “inter-agency committee on extra-legal killings,
enforced disappearance, torture and other grave violations to the rights to life, liberty
and security of persons” (IAC)
 Mandate: To serve as the government’s institutional machinery dedicated to the
resolution of unsolved cases of political violence in the form of extra-legal killings
(ELK), enforced disappearances (ED), torture and other grave violations of the right to
life, liberty and security of persons.
 Inter-Agency Council Against Trafficking (IACAT) – preventing human
trafficking in the Philippines overview and other activities
 Created under Section 20 of Republic Act No. 9208 otherwise known as
the Anti-Trafficking in Persons Act of 2003, the Inter-Agency Council
Against Trafficking (IACAT)
 Office of Cybercrime - Republic Act No. 10175 or the Cybercrime
Prevention Act of 2012 created the Office of Cybercrime (OOC) within
the DOJ and designated it as the Central Authority in all matters relating
to international mutual assistance and extradition for cybercrime and
cyber-related matters.
 It also acts as the focal agency in formulating and implementing law
enforcement investigation and prosecution strategies in curbing
cybercrime and cyber-related offenses nationwide.
 DOJ Action Center - The Department of Justice Action Center acts on complaints,
requests for legal assistance and queries of walk-in clients as well as over the
telephone. Any caller can talk to a lawyer or paralegal officer who can render him
assistance. On its regionalization, the DOJ Action Center (DOJAC) was established
and launched in every region nationwide. Members of the national Prosecution Service
and the Public Attorneys Office were tasked to man the regional DOJACs.
 Office for Competition - The Department of Justice – Office for Competition (DOJ-OFC)
once again leads the nation in the annual observance of the National Competition Day
(NCD) on 5 December 2015.
 The theme for the fourth (4th) NCD celebration is “Strengthening Stakeholder
Engagement towards Competition Policy and Regulatory Reforms”, designed to
recognize the vital role of various stakeholders in public, private, non-governmental
organizations, and the academe in fostering competition culture and instituting reforms
within the framework of advancing economic justice for all.
Essential Features of
Republic Act No. 1937
Pagnanawon, John Paul
Cabradilla, Jan Jead
Relivante, Joel
 Sec. 102. Prohibited Importations — The importation into the
Philippines of the following articles is prohibited:
 a. Dynamite, gunpowder, ammunitions and other explosives, firearm and
weapons of war, and detached parts thereof, except when authorized by law.
 b. Written or printed article in any form containing any matter advocating or
inciting treason, rebellion, insurrection or sedition against the Government of
the Philippines, of forcible resistance to any law of the Philippines, or
containing any threat to take the life of or inflict bodily harm upon any person in
the Philippines.
 c. Written or printed articles, photographs, engravings, lithographs, objects,
paintings, drawings or other representation of an obscene or immoral
character.
 d. Articles, instruments, drugs and substances designed, intended
or adapted for preventing human conception or producing unlawful
abortion, or any printed matter which advertises or describes or
gives directly or indirectly information where, how or by whom
human conception is prevented or unlawful abortion produced.
 e. Roulette wheels, gambling outfits, loaded dice, marked cards,
machines, apparatus or mechanical devices used in gambling, or in
the distribution of money, cigars, cigarettes or other articles when
such distribution is dependent upon chance, including jackpot and
pinball machines or similar contrivances.
 f. Lottery and sweepstakes tickets except those authorized by the
Philippine Government, advertisements thereof and lists of drawings
therein.
 g. Any article manufactured in whole or in part of gold silver or other
precious metal, or alloys thereof, the stamps brands or marks of which
do not indicate the actual fineness or quality of said metals or alloys.
 h. Any adulterated or misbranded article of food or any adulterated or
misbranded drug in violation of the provisions of the "Food and Drugs
Act."
 i. Marihuana, opium poppies, coca leaves, or any other narcotics or
synthetic drugs which are or may hereafter be declared habit forming by
the President of the Philippines, any compound, manufactured salt,
derivative, or preparation thereof, except when imported by the
Government of the Philippines or any person duly authorized by the
Collector of Internal Revenue, for medicinal purposes only.
 j. Opium pipes and parts thereof, of whatever material.
 k. All other articles the importation of which is prohibited by law.
 Section 103. Abbreviations. The following abbreviations in this Code shall represent the
terms indicated:
 ad. val. – ad valorem
 e.g. – exempli gratia “for example”
 i.e. – id est “that is”
 hd. – head
 kg. – kilogram
 l. – liter
 g.w. – gross weight
 l.w. – legal weight
 n.w. – net weight
Appointment and salary
 Section 3401. Qualifications of Applicants for Customs Broker's
Certificate — All applicants for customs broker's certificate shall pass a
written examination for the purpose.
 Applicants for admission to the said examination shall have the following
qualifications:
 (a) At least 25 years of age;
 (b) A citizen of the Philippines;
 (c) Of good moral character; and
 (d) Has completed a four-year collegiate course with at least two years experience
in customs and tariff matters; an applicant who has only completed two years of
college may be allowed to take the examination provided that each year lacking in
customs shall be substituted by two years of actual experience in customs
brokerage and/or customs and tariff matters: Provided, That said experience shall
be duly certified by the employer or employers of the applicant.
 No corporation, association or partnership shall engage in the customs brokerage
business unless at least two of the officers of such corporation or association, or at
least two of the members of such partnership have such certificate.
 No certificate as customs broker shall be granted to any person who has been
convicted of a crime involving moral turpitude.
 Sec. 501. Chief Officials of the Tariff Commission. — The Tariff
Commission shall be under a chief and assistant chief to be known as
Commissioner and Assistant Commissioner, and who shall be appointed
by the President with the consent of the Commission on Appointments.
 Sec. 503. Appointment and Compensation of Officials and Employees
— All employees of the Commission shall be appointed by the
Commissioner in accordance with the civil service law except a private
secretary each to the Commissioner and the Assistant Commissioner.
 The Commissioner shall adopt a salary schedule for the principal
executive and technical personnel in accordance with the following rates,
any provision of law to the contrary notwithstanding:
 1. Executive director P8,400.00
 2. Technical assistants 7,200.00
 3. Chiefs of division 7,200.00
 4. Commodity specialists 6,600.00
 5. Research economists, tariff researchers, cost accountants, and
statisticians 6,000.00
 6. Librarian-researcher 4,800.00
 7. Junior commodity specialists, junior research economists, junior tariff
researchers, junior cost accountants, and junior statisticians 3,600.00
Organizational Structure of
the Bureau of Customs
Rojo, Jose Jr.
Piquero, James David
 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.
 Current commissioner is Rey Leonardo Guerrero. He was assigned on
October 30, 2018.
 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 Importance of Department of
Justice to the Bureau of Customs
Lancian, Jessa
Hinggosa, Ella
Patic, Claire
 In Department Order No. 383 dated July 26, Guevarra ordered the NBI to "conduct a
thorough investigation and case buildup on the alleged graft and corrupt practices in
the Bureau of Customs," as the President had cited in his SONA.
 It also directed the NBI to "file appropriate charges against persons found responsible
therefore" if it finds evidence of corruption.
 In his report to the nation on Monday, Duterte said the BOC had managed to collect
P585 billion in 2018, but added it could have generated higher revenues if there was
no corruption.
 "Imagine how much more could have been collected had the BOC been clean and less
corrupt," Duterte said in his speech.
 Recently, more than 60 Customs officials were relieved over alleged corruption. The
agency has long been plagued by allegations of wrongdoing, with contraband-
including billion-peso drug shipments- passing through port inspections.
 On Thursday, Sen. Panfilo Lacson, who earlier bared anomalies at the bureau, said
Customs chief Rey Guerrero should ask the President for blanket authority to cleanse
the bureau.
 He also removed all commissioners and department heads.
 The police chief-turned-lawmaker also claimed that China's exports to the Philippines
last year were valued at P18 billion by Chinese authorities, but were only pegged at
P12 billion in local records.
 "Bakit ang laki ng discrepancy? Doon lang makikita natin na may mali. Magkano ang
tax na nawawala?" he said.
 (Why is the discrepancy big? You'd already see there that there is something wrong.
How much tax are we losing?)
 The bureau, he said, should automate its transactions and ban "fly by night"
consignees that cannot be traced during investigations.
Conclusion
 The DOJ is included in the topic of BOC, because the DOJ is the one which upholds all
the rule of law in the Philippines. If there are violations that are happening, DOJ
(should) play their role or take their part as agents or workers of the government.
 DOJ orders NBI (as NBI is under their department) to conduct investigations especially
high-class cases, not just in the BOC, but also in other Philippine bureaus and
agencies as well.
 Investigations about corruptions or any illegal activities done by the officials of the BOC
or any other bureau or agency.