TITLE 2 CMTA

The Bureau of Customs shall be headed by -

• 1. one Commissioner and shall be assisted by six (6) Deputy Comissioner

• 1. one Commissioner and shall be assisted by four Deputy Commissioners

• 1. one Commissioner, one Assistant Commissioner and shall be assisted by six (6) Deputy Commissioners

• 1. one Commissioner and shall be assisted by at least four (4) but not more than six (6) Deputy Commissioners

District Collectors and other customs officers that perform assessment functions shall not remain in the same area of assignment for -

• 1. more than six years

• 1. more than three years

• 1. less than three years

• 1. less than six years

The Commissioner of Customs shall have the following powers and functions, except:

• Exclusive and original jurisdiction to interpret the provisions

  of this Act, in collaboration with other relevant government agencies, subject to review by the Secretary of Finance

• Exercise any customs power, duties and functions, directy

  or indirectly

• Review any action or decision of any customs officer performed pursuant to the provisions of CMTA

• Review and decide disputed assessments and other maters related thereto, subject to review and exclusive appellate jurisdiction of the Secretary of Finance

The Bureau of Customs shall exercise the following duties and functions, except:

• Assessment and collection of customs revenues from imported goods and other dues, fees, charges, fines and penalties accruing under CMTA

• Simplification and harmonization of customs procedures to facilitate movement of goods in international trade

• Facilitation and security of trade and commerce through an informed compliance program

• Border control to prevent entry of smuggled goods

The Commissioner of Customs shall submit an annual report on the performance of the Bureau of Customs, on or before March 31 of the following year to the following, except

• 1. President of the Philippines

• 1. Congress of the Philippines

• 1. National Economic Development Authority

• 1. Tariff Commission

The Commissioner of Customs shall furnish with electronic copies of department orders, administrative orders, circulars, and rules and regulations promulgated pursuant to the Customs Modernization and Tariff Act the following, except-

• A. President of the Philippines

• B. Congress of the Philippines

• C. National Economic Development Authority

• D. Tariff Commission

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 -

• 1. President of the Philippines upon recommendation of the Secretary of Finance

• 1. President of the Philippines upon recommendation of National Economic Development Authority

• 1. Secretary of Finance upon recommendation of the Commissioner or Customs

• 1. Commissioner of Customs, with the approval of the Secretary of Finance

The Commissioner of Customs shall regularly furnish electronic copies of all customs goods declaration processed and cleared by the Bureau of Customs the following agencies, except-

• 1. the Department of Finance

• 1. the Philippine Statistics Authority

• 1. the Bureau of Internal Revenue

• 1. the Tariff Commission

Each Customs District shall be supervised by -

• 1. one (1) Distict Collector and at least one (1) Deputy District Collector

  2. 

• 1. one (1) District Collector and at least two (2) Deputy District

  Collectors

• one (1) District Collector, assisted by as many Deputy District Collectors as may be necessary

• one (1) District Collector and not more than four (4) Deputy

  District Collectors

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 and for other customs equipment
airport operators shall provide suitable areas for examination, period of time, as agreed with private operations, if any.

within a definite.

• for a minimal fee

• for a fee

• free of charge

• for a standard case of charge in all ports