QuestionsQuestions (Republic Act No. 2378)
Republic Act No. 2378 is an act that makes Maasin, Province of Leyte, a port of entry by amending the Tariff and Customs Code of the Philippines.
Section seven hundred one (SEC. 701) of Republic Act Numbered 1937, also known as the Tariff and Customs Code of the Philippines, is amended.
The amendment adds Maasin, Province of Leyte, as one of the principal ports of entry for the respective collection districts in the Philippines.
Collection districts are administrative divisions in the Philippines created for customs purposes, which consist of specific ports of entry under each district.
The Commissioner has the authority to change the limits of collection districts, subject to the approval of the department head.
Some principal ports of entry include Manila, Sual, Tabaco, Cebu, Pulupandan, Sia-in, Iloilo, Davao, Legaspi, Zamboanga, Jolo, Aparri, Jose Panganiban, Cagayan, Tacloban, San Fernando, Hinigaran, Dumaguete City, Maasin, and Batangas.
The act took effect upon its approval on June 20, 1959.
Designating Maasin as a port of entry allows it to become an official point for customs processing, collection of duties, and the import and export of goods.
It is flexible; collection districts and their limits can be changed from time to time by the Commissioner with the department head's approval.
It primarily affects the collection district which includes Maasin by officially including Maasin as a principal port, but the law references all collection districts as defined in the Tariff and Customs Code.