Tariff and Customs Code: An Overview

The law governing tariff and customs duties is Presidential Decree No. 1464, as amended, otherwise known as the Tariff and Customs Code, which consolidated and codified tariff and customs laws in the Philippines. It covers, among others, the following:

(a) the articles subject to import duties and the rates thereof;

(b) the bases of assessment of duty;

(c) the organization, function and jurisdiction of the Bureau of Customs;

(d) the entrance and clearance of vessels and aircrafts;

(e) the collection and recovery of import duty;

(f) the warehousing of imported articles;

(g) administrative and judicial proceedings under the Tariff and Customs Code.


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