THE TARIFF COMMISSION

HISTORY OF THE TC

Philippine Tariff Act of 1909 1909

Republic Act 911 20 June 1953

An Act Creating the Tariff Commission,
Defining Its Powers and for Other Purposes
General Appropriations Act if 1956 1956

Republic Act No. 1937 01 July 1957

Tariff and Customs Code of the Philippines
Presidential Decree No. 1, series of 1972 24 September 1972
Reorganizing the Executive Branch of the
National Government
Presidential Decree No. 34, series of 1972 26 September 1972
Amending the Tariff and Customs Code of the
Philippines
Directive from President Ferdinand E. 1975
Marcos to Dr. Manuel Alba
Presidential Decree No. 1464 11 June 1978
A Decree to Consolidate and Codify All the
Tariff and Customs Laws of the Philippines
Executive Order No. 292, series of 1987 25 July 1987
Administrative Code of 1987
Executive Order No. 230, series of 1987 22 July 1987
Reorganizing the National Economic and
Development Authority
Executive Order No. 143, series of 2000 01 April 2000
Instituting Effective Operational Mechanisms
and Strategies in the Tariff Commission
Executive Order No. 366, series of 2004 23 September 2008
Directing a Strategic Review of the Operations
and Organizations of the Executive Branch and
Providing Options and Incentives for
Government Employees Who May Be Affected
by the Rationalization of the Functions and
Agencies of the Executive Branch
Republic Act No. 10863 16 June 2016
Customs Modernization and Tariff Act

CORE VALUES OF THE TC

INTEGRITY – We deliver our service with uprightness, impartiality and utmost
transparency, adhering to the highest ethical standards as Philippine public servants.
EXCELLENCE – We are professionals who work hard and efficiently and strive to exceed
expectations.

TEAMWORK – We work with unity of purpose and find concrete ways to support each
other in delivering high-quality outputs. We accord due respect and unselfishly share our
knowledge, skills and talents so that each of us may reach our full potential.

RESILIENCE – We commit to continuous learning and innovativeness to enable the Tariff

Commission to consistently provide responsive public service through changing
circumstances.

EMBLEM SEAL OF THE TC

ORGANIZATIONAL STRUCTURE OF THE TC

OFFICE OF THE CHAIRPERSON AND COMMISSIONERS (OCC)
1. Research, Investigation and International Trade Analysis Service (RIITAS)
- Commodities Studies Division (CSD)
- Economics, Trade and industry Studies Division ( ETISD)
 - Financial Studies Division
- International Trade Studies Division (ITSD)

2. Finance, Management and Administrative Service

- Administrative Division (AdmD
- Financial Management Division
- Planning, Management and Information system division (PMISD)

HISTORY OF THE BOC

Historical records show that the Philippine Customs Service started many centuries back long
before the Philippines was discovered by the eastern and western expeditionaries. The
Philippines had already a flourishing trade with countries of Southeast Asia, but since money
at that time was not yet the medium of exchange, people then resorted to the barter system of
commodities. The rulers of the barangays were known as the “datus” or “rajahs” collected
tributes from the people before they were allowed to engage in their trade.

The practice of collecting tributes became part of their culture and was then observed and
followed as the Customs Law of the Land.

The Spanish Regime

After Spain had taken full control of almost all the trades of the country, it passed three
important statutes:

Spanish Customs Law which was similar to that of the Indies enforced in the country from
1582 to 1828. It was a concept of ad valorem levied on import and export.
A Tariff Board was established which drew up a tariff of fixed values for all imported articles
on which ten percent (10%) ad valorem duty was uniformly collected.
Another Tariff Law was introduced in 1891, which established the specific duties on all
imports and on certain exports and this lasted till the end of the Spanish rule in the
Philippines.
The American Regime
When the Americans came to the Philippines, the Military Government continued to enforce
the Spanish Tariff Code of 1891, which remained in effect until the Philippine Commission
enacted the Tariff Revision Law of 1901.

On October 24, 1900, the Philippine Commission passed Act No. 33 abolishing and changing
the position of Captain of the Port to Collector of Customs in all ports of entry except the Port
of Manila. The designation of the Captain of the Port in the Port of Manila was retained.

When the Civil Government was established in the Philippines, the most important laws
passed by the Philippine Commission were the following:

Tariff Revision Law of 1902 based on the theory that the laws of Spain were not as
comprehensive as the American Customs Laws to conform with the existing conditions of the
country.
Philippine Administrative Act No. 355 passed by the Philippine Commission on February 6,
1902. The full implementation of this Act, however, was considered inadequate and
incomplete, so the Customs Service Act No. 355, called the Philippine Customs Service Act
was passed to amend the previous laws. After several modifications and amendments, the
Philippine Customs Service finally became a practical counterpart of the American Customs
Service.
Act No. 357 reorganized the Philippine Customs Service and officially designated the Insular
Collector of Customs as Collector of Customs for the Port of Manila.
Act No. 625 abolished the Captain of the Port for the Port of Manila.
Public Act No. 430 transformed the Philippine Customs Service to a Bureau of Customs and
Immigration under the supervision and control of the Department of Finance and Justice.
When the Department of Justice became a separate office from the Department of Finance,
the Customs Service remained under the umbrella of the latter which set-up remained up to
this time.

The Commonwealth Government

After the Commonwealth Government was established in the country, the Philippine
Legislature enacted Commonwealth Act No. 613 forming the Bureau of Immigration as a
separate office from the Bureau of Customs.

On May 1, 1947, the Bureau of Customs has as its head the Insular Collector of Customs. He
was assisted by the Deputy Insular Collector of Customs. Both officials were concurrently
Collector of Customs and the Deputy Collector of Customs of the Port of Manila. The
Republic Pursuant to the Executive Order No. 94 of Republic Act No. 52, the President of the
Philippines reorganized the different departments, bureaus, offices and agencies of the
government of the Republic of the Philippines. Consequently, the Insular Collector of
Customs was changed to Collector of Customs for the Port of Manila. The reorganization
took effect on July 1, 1947.

In 1957, Congress enacted the Tariff and Customs Code of the Philippines known as Republic
Act No. 1937, otherwise known as the “Tariff Law of the Republic of the Philippines”. This
took effect on July 1, 1957. The passage of this act by the defunct Congress of the Philippines
subject to the provisions of the Laurel-Langley Agreement, became the first official
expression of an autonomous Philippine Tariff Policy.

Before the passage of Republic Act 1937, all importations from the United States enjoyed full
exemptions pursuant to the Tariff Act No. 1902 which was adopted by Republic Act No. 3 as
the Tariff Laws of the Philippines.

The Republic
Pursuant to the Executive Order No. 94 of Republic Act No. 52, the President of the
Philippines reorganized the different departments, bureaus, offices and agencies of the
government of the Republic of the Philippines. Consequently, the Insular Collector of
Customs was changed to Collector of Customs for the Port of Manila. The reorganization
took effect on July 1, 1947.

In 1957, Congress enacted the Tariff and Customs Code of the Philippines known as Republic
Act No. 1937, otherwise known as the “Tariff Law of the Republic of the Philippines”. This
took effect on July 1, 1957. The passage of this act by the defunct Congress of the Philippines
subject to the provisions of the Laurel-Langley Agreement, became the first official
expression of an autonomous Philippine Tariff Policy.
Before the passage of Republic Act 1937, all importations from the United States enjoyed full
exemptions pursuant to the Tariff Act No. 1902 which was adopted by Republic Act No. 3 as
the Tariff Laws of the Philippines.

The Reorganization of the Bureau of Customs

On February 4, 1965, the Bureau of Customs was reorganized pursuant to Customs
Administrative Order No. 4-65 by authority if Sec. 550 & 551 of the Revised Administrative
Code of Republic Act 4164. During the reorganization, offices under the direct supervision
and control of the Commissioner were elevated to Department Level with ranks higher than
Division Level. These Departments were the following: Public Relations, Personnel, Legal,
Administrative Service, Budget and Finance, and the Management Improvement. Likewise,
three (3) ranking Customs positions were created, namely: Assistant Commissioner for
Revenue, Assistant Commissioner for Security, and Director for Operations.

Later, Customs Administrative Order No. 4065 was amended abolishing the position of
Assistant Commissioner for Security and creating the position of Director for Administration.

In 1972, Congress passed the law revising the Tariff & Customs Code of the Philippines.
However, before it can be implemented, the President of the Republic of the Philippines
issued Proclamation No. 1081 on September 21, 1972 declaring Martial Law in the country.

On October 27, 1972, President Ferdinand E. Marcos signed Presidential Decree No. 34
amending the Tariff & Customs Code of the Philippines. The new Code took effect on
November 26, 1972 except for Section 104 thereof which became effective only on January
1, 1973.

Another reorganization of the Bureau of Customs took effect on September 24, 1972,
pursuant to Presidential Decree No. 1 creating six (6) Customs Services under the Office of
the Commissioner and creating jurisdictional limits of twelve (12) collection districts with the
Principal Ports and Sub-ports of entry under the supervision and control of the Collector of
the Principal Port of Entry.

As a result of this reorganization, the designation of heads of different services was called
Customs Service Chiefs, and heads of offices with rank of division were designated Customs
Operations Chiefs and the Head of the National Customs Police as Director. It was in this
reorganizational set-up that the Directors for Administration and Operations, and the
Assistant Commissioner for Revenue were abolished.
In 1975, the Bureau undertook another reorganization under Presidential Decree No. 689 and
the result is what you see now in the Organization Chart, except for some slight changes and
modifications.

On June 11, 1978, the Tariff & Customs Code was further amended, modified and
supplemented by new positions to make it a responsive code in keeping with the
developmental programs of the New Society. The new Code was embodied in Presidential
Decree No. 1464.

With the accession of the Philippines to the Customs Co-Operation Council (CCC), the Tariff
& Customs Code has to be revised anew in order to align our tariff system with the CCC
Nomenclature, and the result is the presently enforced Tariff & Customs Code of 1982,
revised by virtue of Executive Order No. 688. This new Code also assimilated various
amendments to the Customs Code under P.D. 1628 & 1980 as well as reprints of the tariff
concessions under the General Agreement on Tariff Multilateral Agreement Negotiations as
provided in Executive Order No. 578, series of 1980, and the tariff concessions granted to
ASEAN member countries as embodied in various Executive Orders from 1978 to 1981.

The last major reorganization of the Bureau took place in 1986 after the EDSA Revolution
with the issuance of Executive Order No. 127 which expanded the organization umbrella of
the Central Office by providing offices that will monitor and coordinate assessment and
operations of the Bureau and provided for a staff of about 5,500 customs personnel.

The implementation of the computerization program also necessitated the creation of a new
Group to ensure its continuous development and progress. The creation of the Management
Information System and Technology Group (MISTG) under a new Deputy Commissioner
with 92 positions was authorized under Executive Order No. 463 dated January 9, 1998.

CORE VALUES OF THE BOC

- Professionalism
- Excellence
- Integrity
- Accountability
EMBLEM SEAL OF THE BOC
- - BUILDING
- - Aircraft
- - Sealion
- - Vessel
ORGANIZATIONAL STRUCTURE OF THE BOC
- 1 Commissioner, 7 Deputy Commissioner

IAG – Internal Administration Group

AOCG – Assessment and Operation Coordinating Group
RCMG – Revenue Collection Monitoring Group
IG – Intelligence Group
EG – Enforcement Group
MISTG – Management Information System and Technology Group
PCAG – Post-Clearance Audit Group