MABALACAT CITY COLLEGE

Rizal St., Brgy. Dolores, Mabalacat City, Pampanga

Institute of Business Education

B.S. in Customs Administration – First Year
(First Semester, Academic Year 2020 to 2021)

CUSTOMS1
Principles of Customs
Management

MODULE 4
(October 19, 2020 – October 24, 2020)

Andrea-Gayle B. Co, CB
Instructor
 MODULE 4
Customs Districts and Ports of Entry
(CMTA Sec. 206 to Sec. 213)

Objectives:

At the end of this lesson, student should be able to:

1. Describe the Organizational Structure of the Customs Collection Districts.

2. Define the terms Ports of Entry, Principal Ports of Entry and Subports of Entry.
3. Interpret the CMTA provision on the power of the president to open and close any port.
4. Explain the duties and responsibilities of Customs District Collectors.
5. Interpret the CMTA provisions on the appointment, reassignment, and succession of Customs
Officers and Personnel.

Lecture:

Sec. 206. Customs Districts. – For administrative purposes, the Philippines shall be divided into as many
Customs Districts as necessary, the respective limits of which may be changed from time to time by the
Commissioner, with the approval of the Secretary of Finance.

Each Customs District shall be supervised by one (1) District Collector, assisted by as many Deputy
District Collectors as may be necessary. The choice of the location of a District Office, its business hours
and the staffing pattern thereof, shall be based on the particular requirements of each district.

Sec. 207. Ports of Entry. – All ports of entry shall be under the supervision and control of a Customs
District. A District Collector shall be assigned in the principal ports of entry while a Deputy District
Collector may be assigned to other types of ports of entry.

The principal ports of entry shall be located in Aparri, San Fernando, Manila, Manila International
Container Port, Ninoy Aquino International Airport, Subic, Clark, Batangas, Legaspi, Iloilo, Cebu,
Tacloban, Surigao, Cagayan de Oro, Zamboanga, Davao, Limay and such other ports that may be created
pursuant to this Act.

For the effective enforcement of the Bureau's functions and without hampering business and commercial
operations of the ports, sea ports and airport authorities and private ports and airport operators shall provide
suitable areas for examination and for other customs equipment free of charge within, a definite period of
time, as agreed with private port and airport operations, if any.

Classification of Ports of Entry:

➢ Ports of Entry – refers to a domestic port open to both domestic and international trade, including
principal ports of entry and subports of entry. Port of Entry as used in this Act shall include airport
of entry.

➢ Principal Port of Entry – is the chief port of entry of the Customs Districts wherein it is situated
and is the permanent station of the District Collector of such port.

➢ Subports of Entry – are under the administrative jurisdiction of the District Collector of the
principal port of entry of the Customs District.

Collection Principal Port of Entry Subport of Entry Relevant

District No. Issuances
I Port of San Fernando La 1. Subport of Baguio-PEZA, (John Hay CAO No. 2-2008
Union Economic Zone)
2. Subport of Salomague (Ilocos Sur)
3. Subport of Sual (Pangasinan)
II-A Port of Manila (South 1. Harbor Center FTI Customs
Harbor) 2. Masinloc Office
3. Customs Postal Office (Dissolved) CAO
4. PEZA Cavite 03-2011
5. PEZA Laguna

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 II-B Manila International 1. North Harbor
Container Port (MICP
III Ninoy Aquino International 1. Manila Domestic Airport
Airport 2. Central Mail Exchange Center/
Airmail Distribution Center
IV Port of Batangas 1. Subport of Siain (Quezon Province) (CAO No. 010-
2. Subport of Puerto Princesa (Palawan) 76 as amended by
CAO 4-2014)
V Port of Legazpi 1. Subport of Tabaco
2. Subport of Jose Panganiban
VI Port of Iloilo 1. Subport of Pulupandan
2. Kalibo International Airport
VII Port of Cebu 1. Mactan International Airport
2. Subport of Dumaguete
VIII Port of Tacloban 1. Subport of Isabel
2. Subport of Catbalogan
3. Subport of San Jose

IX Port of Surigao 1. Subport of Bislig

2. Subport of Nasipit
X Port of Cagayan De Oro 1. 1. Subport of Ozamis
2. 2. Subport of Iligan
3. 3. Mindanao Container Terminal

XI Port of Zamboanga 1. Zamboanga International Airport

2. Subport of Jolo
3. Subport of Tawi-Tawi
4. Subport of Basilan
XII Port of Davao 1. Subport of Dadiangas
2. Subport of Mati
3. Subport of Parang
XIII Port of Subic 1. Subic Seaport CAO No. 8-1993
2. Cubi Airport (Subic International (Dissolved)
Airport)
XIV Port of Clark International CAO No. 2-2002
Airport
(Diosdado Macapagal
International Airport)
XV Port of Aparri 1. Subport of Irene (Cagayan Province) CAO No. 2-2008
2. Subport of Currimao (Ilocos Norte)
3. Laoag International Airport
4. Subport of Claveria

XVI Port of Limay 1. Subport of Mariveles (Bataan) CAO No. 5-2008

Sec. 208. Power of the President to Open and Close Any Port. – Upon the recommendation of the
Secretary of Finance, the President may open or close any port of entry. Upon closure of a port of entry,
the existing personnel shall he reassigned by the Commissioner, subject to the approval of the Secretary of
Finance.

Sec. 209. Assignment of Customs Officers and Employees to Other Duties. – The Commissioner, with
the approval of the Secretary of Finance, may assign any employee of the Bureau to any port, service,
division or office of the Bureau within the Bureau's staffing pattern or organizational structure, or may
assign any employee other duties:

Provided, That such assignment shall not affect the employee's tenure of office nor result in a change of
status, demotion in rank and/or salary deduction.

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 ➢ Section 201 (f) Assignment or reassignment of any customs officer subject to the approval of the
Secretary of Finance: Provided, That District Collectors and other customs officers that perform
assessment functions shall not remain in the same area of assignment for more than three (3) years;

Sec. 210. Duties of the District Collector. – The District Collector shall have the following duties in their
assigned Customs District:

(1) Ensure entry of all imported goods at the customs office;

(2) Prevent importation and exportation of prohibited goods;
(3) Ensure legal compliance of regulated goods and facilitate the flow of legitimate trade;
(4) Examine, classify and value imported goods;
(5) Assess and collect duties, taxes and other charges on imported goods;
(6) Hold and dispose imported goods in accordance with this Act;
(7) Prevent smuggling and other customs fraud; and
(8) Perform other necessary duties that may be assigned by the Commissioner for the effective
implementation of this Act.

Subject to the supervision and control of the District Collector, the duties and functions of the District
Collector may be delegated to the Deputy District Collector. The Deputy District Collector assigned to a
sub-port shall be under the supervision and control of the District Collector of the corresponding principal
port.

Sec. 211. Temporary Succession of Deputy District Collector to Position of Acting District Collector.
– In the absence or disability of a District Collector or, in case of vacancy, the Deputy District Collector
shall temporarily discharge the duties of the District Collector.

Should there be no Deputy District Collector, the District Collector shall designate, in writing, a senior
ranking customs officer to temporarily perform the duties of the District Collector.

In case there are two (2) or more senior ranking customs officers with equal length of service, a drawing of
lots shall be undertaken.

The District Collector shall report the designation to the Commissioner within twenty-four (24) hours after
the designation.

Sec. 212. Records to be Kept by Customs Officers. – District Collectors, Deputy District Collectors, and
customs officers acting in such capacities must maintain permanent records of official transactions and
turn-over all records and official papers to their respective successors or other authorized officials. The
records shall be made available for inspection by other authorized officials of the Bureau.

If required, the District Collector shall affix the official dry seal of the Bureau on all documents and records
requiring authentication.

Sec. 213. Reports of the District Collector to the Commissioner. – The District Collector shall report to
the Commissioner any probable or initiated litigation within the Customs District and shall submit regular
monthly reports on all district transactions.

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 Activity:

Worksheet and other activity links shall be provided at the end of the discussion/presentation.

References:

Books:

Domondon A. T., and Domondon R. T., (2016), Guide to Tariff and Customs Laws, Central Book
Supply, Inc.

Uvero, Agaton Teodoro O., (2017), Understanding International Trade, Tariff and Customs, Asia
Customs and Trade, ProQuest Publishing, Inc.

Web References:

www.customs.gov.ph

Prepared by:

Andrea-Gayle B. Co, CB
Instructor

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