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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