TITLE 2 BUREAU OF CUSTOMS

the shall be headed by

• one commissioner and shall assisted with 6 deputy commissioners

• one commissioner and shall be assisted by four deputy commissioners

• one commissioner, one assistant commissioner and shall be assisted by six deputy commissioners

• one commissioner and shall be assisted by at least four but not more than six deputy commissioner

district collector and other customs officers that perform assessment functions shall not remain in tthe same area of assignment for

• more than six years

• more than three years

• less than six years

• less than three years

the commissioner of customs shall have the following powers and functions, except:

• exclusive and 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, directly or indirectly.

• review and decide disputed assessments and other matters related thereto, subject to review and exlusive appellate jurisdiction of the secretary of finance.

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

The commissioner of customs shall have the following powers and function except

• exclusive and original jurisdiction to interpret the provisions of this Act in collaboration with the other relevant government agencies subject to review by the secretary of finance

• exercise and customs power duties and functions directly or indirectly

• review any action or decisions of any customs officer performed pursuant to the provisions of the CMTA

• Review and decide disputed assessment and other matters related their to subject to review and exclusive appellate jurisdiction of 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 duties, fees, charges, fines and penalties accruing under CMTA.

• simplication 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.

• boarder 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 the

• president of the philippines

• tariff commission

• congress of the philippines

• national economi development authority

each customs districts shall be supervised by

• one district collector and at least one deputy district collector.

• one district collector, assisted by as many deputy district collectors as may be necessary.

• one district collector and at least 2 deputy district collectors.

• 1 district collector and not more than 4 deputy district collectors.

the principal ports of entry shall be located in the following areas, except-

• la union

• aparri

• tacloban

• surigao

any person exercising police authority may, at any time, enter, pass through, and search any structure, except-

• dwelling house

• stores

• warehouse

• land

all persons exercising police authority as described in the preceeding section shall , only exercise powers within customs premises as provided for in -

• section 214 of CMTA

• section 303 of CMTA

• section 241 of CMTA

• section 330 of CMTA