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Pentos LMS

Republic Act No. No. 1937

Tariff and Customs Code

Year:

1957

Category:

Other

Summary

Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.

This act consolidates and codifies all the tariff and customs laws of the Philippines, aiming to streamline and modernize the existing regulations governing import and export duties. It establishes a comprehensive framework for the assessment and collection of tariffs, ensuring compliance with international trade agreements.

Full Text

TABLE OF CONTENTS OF THE


TARIFF LAW


IMPORT TARIFF

TITLE II
ADMINISTRATIVE PROVISIONS

PART 1. - Bases of Assessment of Duty

PART 2. - Special Duties

PART 3. - Flexible Tariff

PART 4. - Tariff Commission

BOOK II
CUSTOMS LAW

TITLE I
THE BUREAU OF CUSTOMS

PART 1. - Organization, Function and Jurisdiction of the Bureau

PART 2. - Collection Districts and Ports of Entry

TITLE II
REGISTRATION OF VESSELS, COASTWISE TRADE AND LICENSING OF MARINE OFFICERS

PART 1
Registration and Inspection of Vessels, and Licensing of Marine Officers

PART 2. - Coastwise Trade

TITLE III
VESSELS AND AIRCRAFT IN FOREIGN TRADE

PART 1. - Entrance and Clearance of Vessels

PART 2. - Entrance and Clearance of Aircraft in Foreign Trade

TITLE IV
ASCERTAINMENT, COLLECTION AND RECOVERY OF IMPORT DUTY

PART 1. - Importation in General

PART 2. - Entry at Customhouse

PART 3. - Examination, Classification and Appraisal of Imported Articles

PART 4. - Delivery of Articles

PART 5. - Liquidation of Duties

PART 6. - Abatements and Refunds

PART 7. - Abandonment of Imported Articles

PART 1. - Warehousing in General

PART 2. - Bonded Manufacturing and Smelting Warehouses

PART 3. - Transportation in Bond

TITLE VI
ADMINISTRATIVE AND JUDICIAL PROCEEDINGS

PART 1. - Search, Seizure and Arrest

PART 2. - Administrative Proceedings

PART 3. - Judicial Proceedings

PART 4. - Surcharges, Fines and Forfeitures

PART 5. - Disposition of Property in Customs Custody

TITLE VII
FEES AND CHARGES COLLECTIBLE BY THE BUREAU OF CUSTOMS

PART 1. - Harbor Fees

PART 2. - Wharfage Due

PART 3. - Berthing Charge

PART 4. - Storage Charge

PART 5. - Arrastre Charge

PART 6. - Tonnage Dues

PART 7. - Other Fees and Charges

TITLE VIII
GENERAL PROVISIONS

PART 1. - Customs Brokers

PART 2. - Miscellaneous Provisions

PART 3. - Penal Provisions

FINAL PROVISIONS


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Official source from LawPhil:

View on LawPhil Last updated: Jul 1, 2026
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Republic Acts are laws passed by the Congress of the Philippines. This content is sourced from LawPhil (lawphil.net) for reference purposes. For official and authoritative texts, please refer to the Official Gazette.