QuestionsQuestions (EXECUTIVE ORDER NO. 45)
EO No. 45 creates a Presidential Anti-Smuggling Task Force under the Office of the President to investigate, prevent, and suppress large-scale smuggling and customs frauds committed in organized or syndicated groups, in order to strengthen enforcement of revenue laws. It is anchored on the President’s authority under the Administrative Code of 1987 to reorganize the Office of the President and transfer functions among agencies.
The Task Force is composed of senior officials from the Office of the President, Department of Finance, Department of Justice, Bureau of Customs, Bureau of Internal Revenue, Economic Intelligence and Investigation Bureau, National Bureau of Investigation, Philippine National Police, and the Intelligence Service of the Armed Forces of the Philippines.
The Task Force is headed by a qualified senior law enforcement officer designated by the President, assisted by a deputy who is likewise designated by the President.
They include: (1) implementing measures to prevent and suppress large-scale smuggling and unlawful importations; (2) effecting searches and seizures and directing immediate arrest, investigation, and speedy prosecution conformably with the Tariff and Customs Code; (3) conducting intelligence and counter-intelligence, including monitoring persons and entities reasonably believed involved; (4) recruiting personnel (from PNP and other law enforcement agencies) for assignment subject to conformity; (5) enlisting assistance of other government agencies including GOCCs; and (6) performing other functions as directed by the President.
The Task Force may take cognizance of: (a) smuggling and customs frauds committed by organized/syndicated groups or criminal enterprises; (b) smuggling and other false/fraudulent importations or violations of customs laws committed in large scale; and (c) other violations of the Tariff and Customs Code as the President may determine from time to time.
It is deemed a syndicate if carried out by a group of three (3) or more persons conspiring or confederating with or mutually helping one another in committing the criminal acts.
It is deemed in large scale if committed in connivance with Bureau of Customs officials and employees, or where the determinable value of importations exceeds P1,000,000.
A DOJ Special Team of Prosecutors assists the Task Force by evaluating evidence, determining whether violations exist, initiating and conducting preliminary investigations, filing and prosecuting administrative and criminal charges, and recommending issuance of warrants of seizure and detention in appropriate cases.
The Special Team may be assisted by lawyers selected and recruited by the Task Force from the National Bureau of Investigation, Bureau of Customs, and Economic Intelligence and Investigation Bureau.
It is created to specifically attend to or hear seizure cases arising from unlawful importations and violations of customs laws being investigated by the Task Force, and to manage motions, evidence, and witness testimony in those proceedings.
They may summon witnesses, administer oaths, take testimony or evidence by subpoena ad testificandum and subpoena duces tecum, rule on motions and issues during proceedings, and perform acts necessary and incidental to carrying out their functions, in addition to powers under the Tariff and Customs Code and customs rules.
The seizure proceedings must be terminated within 30 days from commencement of hearing, and the decision must be rendered by the Collector of Customs within 5 days from termination of formal hearing.
Non-compliance may subject responsible officials to suspension or dismissal from service, depending on the circumstances, as provided in EO No. 45.
No. EO No. 45 states that seizure proceedings must comply with the essential requirement of due process, even though technicalities of law and procedure and the strict rules on admissibility/sufficiency of evidence applicable in courts do not strictly apply.
If necessary, the Commissioner of Customs shall issue authorizations and orders required under the Tariff and Customs Code for purposes relevant to the Task Force’s exercise and performance of powers and functions.
The Task Force receives an initial annual allocation of PHP 20,000,000, drawn from the President’s Contingency Fund and from government savings, subject to the usual audit.
It emphasizes that the PNP remains the primary general law enforcement agency under RA 6875, as amended. Thus, close coordination between the Task Force head, Chief of the PNP, and heads of customs law enforcement agencies is required to ensure effective and efficient prosecution.
EO No. 45 takes effect immediately. It also includes a repealing clause stating that all orders, issuances, rules, and regulations—or portions inconsistent with the EO—are repealed or modified accordingly.