Functions of the Tariff Commission. Nature of liability of importer for duties.
The Commission shall have these functions: (1) A personal debt. Unless otherwise relieved by
laws or regulations, the liability for duties, taxes, fees
(1) Adjudicate cases on the application of trade and other charges attaching on importation
remedies against imports pursuant to Sections 711, constitutes a personal debt due from the importer to
712, and 713 of the Act; the government which can be discharged only by
payment in full of said duties and charges.
(2) Study the impact of tariff policies and programs on
national competitiveness and consumer welfare in line (2) A lien. It also constitutes a lien upon the articles
with the economic objectives of the government; imported which may be enforced while such articles
are under customs custody. (Sec. 401; see G, supra.)
(3) Administer the Philippine tariff schedules and tariff
nomenclatures; Government's right of compulsory acquisition.
(4) Issue advance rulings on tariff classification of (1) To protect government revenues against
imported goods and render ruling on disputes over undervaluation of goods, the Commissioner may,
tariff classification of goods pursuant to Section 1100 motu proprio or upon the recommendation of the
of the Act, except in cases involving goods on which District Collector, acquire imported goods under
the Commission has provided advance ruling on tariff question for a price equal to their declared customs
classification; value plus any duties paid on the goods, payment for
which shall be made within ten (10) working days
(5) Provide the President and Congress with from issuance of warrant signed by the Commissioner
independent analysis, information, and technical for the acquisition of such goods.
support on matters related to tariff and nontariff
measures affecting Philippine industries and exports (2) As importer who is dissatisfied with a decision of
for policy guidance; the Commissioner may, within 20 working days after
the date on which notice of the decision is given,
(6) Analyze the nature and composition, and the appeal to the Secretary of Finance, and thereafter if
classification of goods according to tariff commodity still dissatisfied, to the CTA as provided under Section
classification and heading number for customs and 1136 of the Act.
other related purposes, which information shall be
furnished the NEDA, DTI, DA, DOF, DENR, and BSP; (3) Where no appeal is made by the importer, or upon
reaffirmation of the Commissioner's decision during
(7) Review the trade agreements for negotiation and the appeal process, the Bureau or its agents shall sell
trade agreements entered into by the Philippines and the acquired goods pursuant to existing laws and
make recommendations, if necessary, on the regulations. (Sec. 709, CMTA.)
consistency of the terms of the agreements with the
national policy objectives;
(8) Conduct public consultations and public hearings
pursuant to its functions; and
(9) Deputize or delegate to appropriate government
agency its function of rendering rulings on disputes
over tariff classification of goods, until the plantilla
positions
necessary for undertaking such function have been
approved and filled-up. Such delegation of function
shall not extend beyond three (3) years from the
effectivity of the Act. (Sec. 1603, СМТА.)
