Title
Supreme Court
Amending Tariff Code on Import Exam
Law
Republic Act No. 7650
Decision Date
Apr 6, 1993
A Philippine law repeals and amends sections of the Tariff and Customs Code, establishing detailed conditions for the examination of imported articles to protect government revenue and prevent smuggling.

Law Summary

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  • Section 1404 of the Tariff and Customs Code is repealed.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  • All inconsistent laws, decrees, orders, and rules are repealed or modified accordingly.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.

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