BS Customs Administration Notes
BS Customs Administration Notes
Republic Act (RA) No. 10863, otherwise known as the Customs Modernization and
Tariff Act (CMTA), was signed into law on 30 May 2016
CMTA amended the Tariff and Customs Code of the Philippines (TCCP) with the aim of
modernizing Customs rules and procedures for faster trade, reduce opportunities for
corruption, improve Customs service delivery and improve supply chain.
History
Tariff and customs laws refer to the provisions of the Customs Modernization and
Tariff Act and the regulations promulgated pursuant thereto as well as other laws and
regulations, which are subject to the enforcement by the Bureau of Customs or otherwise
within its jurisdiction.
After the Philippine Independence, Republic Act No. 1937, otherwise known as the
Tariff and Customs Code of the Philippines was enacted. This Act has been amended by
several Presidential Decrees dating back to the year 1972.
On June 12, 1978, former President Ferdinand Marcos ordered and decreed the
consolidation and codification of the Tariff and Customs Laws of the Philippines
(Presidential Decree No. 1464, which was also amended by several laws.
On May 30, 2016, then President Benigno Aquino III signed into law Republic Act
10863, otherwise known as the Customs Modernization and Tariff Act.
VISION
A modernized and credible Customs administration that is among the world’s best
MISSION
To strengthen border control, enhance trade facilitation and improve collection of lawful
revenues
CORE VALUES
Professionalism
Integrity
Accountability
Introduction
According to the 1987 Constitution, legislative power shall be vested in the Congress of
the Philippines, which shall consist of a Senate and a House of Representatives.
The Senate shall be composed of twenty-four Senators who shall be elected at large by
the qualified voters of the Philippines, as may be provided by law; the House of
Representatives shall be composed of not more than 250 (unless otherwise fixed by
law), 20 percent of whom must be Party-list representatives.
Meanwhile, the constitution provides for the following criteria to become a member of
the House of Representatives:
Legislative process
The Legislative branch is authorized to make laws, alter, and repeal them through the
power vested in the Philippine Congress. This institution is divided into the Senate and
the House of Representatives.
Congress is responsible for making enabling laws to make sure the spirit of the
constitution is upheld in the country and, at times, amend or change the constitution itself.
In order to craft laws, the legislative body comes out with two main documents: bills and
resolutions.
joint resolutions — require the approval of both chambers of Congress and the
signature of the President, and have the force and effect of a law if approved.
concurrent resolutions — used for matters affecting the operations of both
chambers of Congress and must be approved in the same form by both houses,
but are not transmitted to the President for his signature and therefore have no
force and effect of a law.
simple resolutions — deal with matters entirely within the prerogative of one
chamber of Congress, are not referred to the President for his signature, and
therefore have no force and effect of a law.
Bills are laws in the making. They pass into law when they are approved by both houses
and the President of the Philippines. A bill may be vetoed by the President, but the House
of Representatives may overturn a presidential veto by garnering a 2/3rds vote. If the
President does not act on a proposed law submitted by Congress, it will lapse into law
after 30 days of receipt.