ABEL 324 (1M) 313

Customs Laws and Regulations

I. Meaning and Scope of Customs Laws (Prelims) (Week 1)
a. Definition of Customs Law – (Remember LR-FG-IO) Law that Regulates the Flow of Goods Into and Out of a country
b. Examples of Customs Law (Remember CTO)
i. Customs Modernization and Tariff Act (CMTA or RA 10863)
ii.Tariff and Customs Code (Tariff Code)
iii. Other laws and regulations subject to the enforcement by the Bureau of Customs or otherwise within its jurisdiction (Sec. 3519, Tariff Code)
c. Purpose of (Customs) Law
i. To protect and enhance government [or to raise] REVENUE, institute fair and transparent customs and tariff management that will efficiently facilitate
international trade, prevent and curtail any form of customs fraud and illegal acts, and modernize customs and tariff administration (Sec. 101, CMTA)
II. Nature and Effect of Obligations (Week 2)
a. Types and Forms of Legal Liabilities (Remember CAC)
i. Civil Liability – pertains to monetary award
ii.Criminal Liability – pertains to imprisonment and/or fine
iii. Administrative Liability – pertains to suspension/revocation of privilege (license/franchise), or termination of employment, or dismissal from
(government) service