Leadership and Key Officers
- Headed by the Insular Collector of Customs appointed by the Civil Governor with the Commission's consent.
- Assisted by an Insular Deputy Collector and an Insular Surveyor, also appointed by the Civil Governor.
- Officers have specified salaries and bonds for faithful duty performance.
- Civilian officers appointed thereafter by the Insular Collector, removable for cause.
Organization of Collection Districts
- Five collection districts: Manila, Iloilo, Cebu, Zamboanga, and Jolo.
- Each district has designated ports of entry.
- The Insular Collector based in Manila, oversees all districts.
- District collectors appointed with supervisory powers.
Authority and Duties of Collectors
- Serving as chief officers, collectors oversee customs revenue collection and law enforcement.
- Handling entry, clearance, classification, appraisal, and custody of merchandise and vessels.
- Collectors can suspend and appoint deputies, administer oaths, and establish district regulations.
Regulation of Vessel Documentation and Trade
- Administration of vessel admeasurement, documentation, enrollment, and licensing.
- Certificates of protection issued for vessels owned by U.S. citizens or qualified Philippine residents.
- Restriction of coastwise trade to licensed vessels with proper certificates.
- Special provisions for entry, clearance, and cargo handling of foreign vessels.
Customs Inspection and Enforcement
- Customs inspectors assigned various roles: harbor district, boarding, coast district, night, and discharging inspectors.
- Duties include supervising vessel cargo handling, preventing smuggling, boarding vessels, and ensuring customs compliance.
- Inspectors on customs cutters patrol coastal waters and cooperate with authorities.
Entry, Examination, and Appraisal of Imported Merchandise
- Merchandise must be formally entered with invoices at the port of arrival.
- Entries include detailed declarations on value, quantity, classification, and ownership.
- Appraisers examine and classify merchandise; weighers measure quantities.
- Duties assessed on market value or specified rates; errors may be corrected within set periods.
Warehousing and Transit of Goods
- Establishment and classification of bonded warehouses for storage of dutiable merchandise.
- Procedures for entry of goods into warehouse, bonding, and withdrawal for consumption, transportation, or export.
- Regulations for preservation, transfer, and inspection of warehoused goods.
- Responsibilities and penalties related to warehousing frauds.
Seizures, Penalties, and Forfeitures
- Seizure and forfeiture of vessels and merchandise violating customs laws.
- Penalties for false documentation, smuggling, improper entries, breaking seals, and other offenses.
- Administrative enforcement by collectors with appeal procedures established.
- Court of Customs Appeals created for adjudicating higher-value disputes and appeals.
Appeals and Judicial Review
- Protest and administrative appeal process from collectors' decisions to the Insular Collector.
- Further appeal to the Court of Customs Appeals for significant cases.
- The Court has full power to review and decide all customs-related matters.
Immigration Tax and Passenger Regulation
- One dollar duty on passengers arriving from foreign ports, with specified exemptions.
- Customs officers empowered to enforce immigration and baggage regulations.
Customs Revenue and Accounts
- Detailed rules on receipts, deposits to the Insular Treasury, disbursements, and financial reporting.
- Cashiers and collectors have specified roles in money handling.
Special Provisions
- Regulation of United States Army transports regarding passengers, cargo, and baggage.
- Government merchandise admitted free of duty with proper entry.
Miscellaneous Provisions
- Prevention of smuggling through mails.
- Strict control of merchandise entry to avoid evasion.
- Powers to inspect, search, and secure vessels, cargo, and persons.
- Regulations on marking of imported goods, storage rates, and internal circulation of goods.
- Procedures for handling accidents, wrecked merchandise, and derelicts.
- Penalties for impersonation of customs officers and corruption offenses.
This comprehensive act ensures the effective administration, revenue collection, and regulation of customs activities in the Philippine Archipelago under the supervision of appointed officials and guided by detailed procedures for enforcement, prosecution, and appeals.