Philippine Tariff Act of 1909

An act to raise revenue for the Philippine Islands

This was the first piece of tariff legislation passed by the United States Congress for the
Philippines during the American regime

It gave birth to the imposition of tariffs against imported articles from foreign countries entering
the territory of the then Philippine Island

The passage of this law gave birth to a preferential trade relation between the two state

Act 2711

(The Revised Administrative code)

Republic Act 1937

This was passed and enacted by the first Philippine legislature during the year 1957.

This was the first Tariff and Customs Code passed in the history of the Philippine Congress
which was enacted by an all Filipino legislature

Signed into law by a Filipino President and superseded by 48 years colonial regime of the Tariff
Act 1909

REPUBLIC ACT NO. 6635

AN ACT TO REVISE THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES

PRESIDENTIAL DECREE No. 34

October 27, 1972

AMENDING THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES

WHEREAS, there is a pressing need to revise the Tariff and Customs Code of the Philippines
under Republic Act No. 1937, as amended, so as to:

–Simplify the present complicated tariff structure and improve thereby the administration of
customs;

–Raise additional revenues;

–Provide tariff protection to economically desirable and deserving local industries;

–Serve as an instrument for bargaining vis-a-visother countries;

–Allocate properly available resources from investment in non-essentials to investments in

essential and exportable goods;

–Prevent technical smuggling;

PRESIDENTIAL DECREE No. 1464

A DECREE TO CONSOLIDATE AND CODIFY ALL THE TARIFF AND CUSTOMS LAWS
OF THE PHILIPPINES

Again in June 11, 1978, during the reign of Martial law, Marcos once again revised P.D. 34 and
codified into one single code all tariff and customs laws and amendments which is now the
present Tariff and Customs Code of the Philippines

This decree was issued to infuse flexibility

To keep pace with the changing needs and demands of trade and commerce

To strengthen the punitive force of the Tariff and Customs Code against smuggling and other
forms of customs fraud at that time

It took effect April 1, 1979

EXECUTIVE ORDER NO. 688

ALIGNING THE PHILIPPINE TARIFF NOMENCLATUREAND THE GENERAL RULES

OF CLASSIFICATION PROVIDED FOR UNDER SECTIONS 104 AND 203 OF
PRESIDENTIAL DECREE NO. 1464 IN ACCORDANCE WITH THE CUSTOMS
COOPERATION COUNCIL NOMENCLATURE

When the Philippines joined the Customs Cooperation Council there was a need again for the
revision of our tariff system which prompted former Pres. Marcos to issue EO 688 in May 9,
1981 pursuant to his Flexible Tariff powers under Sec. 401 of P.D. 1464

Which ordered the alignment of the Philippine Tariff Nomenclature and the General Rules of
Classification with that of the Customs Cooperation Council Nomenclature.

The CCCN have been the tariff structure of the Philippines ever since but presently influenced
by the GATT

EXECUTIVE ORDER NO. 127

BY THE PRESIDENT OF THE PHILIPPINES MODIFYING THE RATES OF DUTY ON

CERTAIN IMPORTED ARTICLES UNDER SECTION 104 OF THE TARIFF AND
CUSTOMS CODE OF 1978, AS AMENDED, IN ORDER TO IMPLEMENT SECTION 109
OF REPUBLIC ACT 8435, OTHERWISE KNOWN AS THE "AGRICULTURE AND
FISHERIES MODERNIZATION ACT OF 1997"

After Marcos ousted in February 1986

Former Pres. Cory Aquino, ordered the re-organization of the then Ministry of Finance (now
Department of Finance)

Its attached agencies to be more capable and responsive organizationally and functionally in its
primary mandate of judiciously generating and efficiently managing the financial resources of
the Government.

With the enactment of this order, The Bureau of Customs was strengthen by the addition of 2
assistant Commissioners that divided the Bureau of Customs into 4 groups which are headed by
the 4 Deputy Commissioners of Customs

EXECUTIVE ORDER NO. 156

March 30, 1987

FURTHER AMENDING SECTION 201 OF THE TARIFF AND CUSTOMS CODE OF THE
PHILIPPINES, AS AMENDED, CHANGING THE BASE FOR CUSTOMS VALUATION
FROM HOME CONSUMPTION VALUE TO COST, PLUS INSURANCE AND FREIGHT
(C.I.F) AND FOR OTHER PURPOSES

Again Former Pres. Aquino then exercising the power and at the same time the legislative power
under her revolutionary government

Issued E.O. 156 as an amendment to Sec. 201 of P.D. 1464 changing the basis of dutiable value
from Home Consumption Value (HCV) to Fair Market Value (FMV) which was more uniform to
the pressing situation then

REPUBLIC ACT NO. 7650

AN ACT REPEALING SECTION 1404 AND AMENDING SECTIONS 1401 AND 1403 OF
THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED, RELATIVE
TO THE PHYSICAL EXAMINATION OF IMPORTED ARTICLES

This was enacted by Congress of the Philippines after 36 years since the First Congress of the
Philippines passed R.A. 1937
The act repealed Section 1404 of PD 1464. abolished the office of the Customs Appraiser but
incorporated the separate functions of a Customs Appraiser and the Customs Examiner into one
Customs Officer tasked to inspect and appraise imported articles now present in Sec 1403

This law also amended Section 1401 of PD 1464 on the Conditions for Examination of Imported
articles

This was approved into law on April 6, 1993 during the time of former President Ramos

REPUBLIC ACT NO. 7651

AN ACT TO REVITALIZE AND STRENGTHEN THE BUREAU OF CUSTOMS,

AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS
CODE OF THE PHILIPPINES, AS AMENDED

Passed 2 months after the enactment of R.A. 7650, this law introduced amendments to P.D.
1464, which revitalized and strengthens the Bureau of Customs in its fight against technical
smuggling and other customs fraud

This was signed into law by then President Ramos on June 4, 1993

Republic Act No. 8181

TRANSACTION VALUE ACT

This law enacted by the 10th Congress of the Philippines on March 27, 1996 in compliance with
the Philippine accession to the World Trade Organization.

It introduced a change in the basis of dutiable value of imported articles subject to an ad valorem
rate of duty from Fair Market Value (FMV) to Transaction Value (TV) consistent with the
principles and general provisions of the General Agreement of Tariffs and Trade (GATT) of
1994 and Uruguay Round Final Act which the Philippines is a signatory

Under its transitory provisions, the application of Transaction Value was deferred until Congress
authorizes its shift before January 1, 2000

The dutiable value of an imported article subject to an ad valorem rate of duty shall ne based on
the export value as interim value before the full implementation of the transaction value

REPUBLIC ACT NO. 9135

AN ACT AMENDING CERTAIN PROVISIONS OF PRESIDENTIAL DECREE NO. 1464,

OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES,
AS AMENDED, AND FOR OTHER PURPOSES
This new tariff measure was passed by the 11thCongress and signed into law by former President
Macapagal– Aroyoon April 27, 2001 and took effect June 2, 2001 after its publication in 2
newspapers of general circulation

The legislature now authorizes the shift from the interim valuation of Export Value to the use of
the Transaction Value as mandated by the WTO valuation agreement where the Philippines was
committed to implement way back January 1, 2000.

The legislature clarified and carefully structured the Transaction Value, which is the price
actually paid or payable for the goods when sold for export to the Philippines

The law applies additional “safety measure” against undervaluation and other customs fraud by
the introduction of “force acquisition” by the Bureau of Customs against gross undervalued
goods

It introduces the dual mandatory requirement of “Record Keeping” and the “Post Entry Audit
System” which have for its object the determination of whether or not the importer declared the
correct Transaction Value of his imported articles

REPUBLIC ACT No. 9280

AN ACT REGULATING THE PRACTICE OF CUSTOMS BROKERS PROFESSION IN THE

PHILIPPINES, CREATING FOR THE PURPOSE A PROFESSIONAL REGULATORY
BOARD FOR CUSTOMS BROKERS, AND APPROPRIATING FUNDS THEREFORE

It professionalizes the practice of customs broker profession and making it exclusive to

professional customs brokers by prohibiting corporations from engaging in the practice of
Customs Broker profession

Short Title: Customs Brokers Act of 2004

REPUBLIC ACT No. 10863

AN ACT MODERNIZING THE CUSTOMS AND TARIFF ADMINISTRATION

Short title: Customs Modernization and Tariff Act

CMTA amended the Tariff and Customs Code of the Philippines (TCCP) with the aim of
modernizing Customs rules and procedures for faster trade, reduce opportunities for corruption,
improve Customs service delivery and improve supply chain.