Duties of Customs Officers Examining Imported Articles
- Customs officers must verify if the packages and their contents conform to declarations, invoices, and pertinent documents.
- Officers must assess the correctness of quantity, measurement, weight, and tariff classifications and compliance with laws.
- They must submit samples for laboratory analysis when necessary to aid proper classification, appraisal, and admission.
- Customs officers determine the usual unit of quantity for sales and appraise per Section 201 of the Tariff and Customs Code.
- Failure to comply with duties exposes officers to penalties under Section 3604 of the Code.
Establishment and Role of the Oversight Committee
- An Oversight Committee is created composed of:
- Chairpersons of the Senate and House Committees on Ways and Means.
- Four additional members from each House designated by Senate President and Speaker respectively.
- The Committee monitors and ensures proper implementation of the Act.
Protection of Customs Officers’ Positions
- The law does not authorize removal of examiners or appraisers whose functions are merged under the customs officer position.
Repeal and Regulatory Authority
- Section 1404 of the Tariff and Customs Code is repealed.
- The Secretary of Finance, upon the Customs Commissioner’s recommendation, shall promulgate rules to implement the Act effectively.
- All inconsistent laws, decrees, orders, and rules are repealed or modified accordingly.
Effectivity
- The Act becomes effective immediately upon approval.