Customs Districts and Port of Entry Sec. 206-213

• 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.
• 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.
• The District Collector ensures the entry of all imported goods at the customs office.
• The District Collector prevents the importation and exportation of prohibited goods.
• The District Collector ensures the legal compliance of regulated goods and facilitates the flow of legitimate trade.
• The District Collector examines, classifies and values imported goods.
• The District Collector assesses and collects duties, taxes and other charges on imported goods.
• The District Collector holds and disposes imported goods in accordance with this Act.
• The District Collector prevents smuggling and other customs fraud.
• The District Collector performs other necessary duties as 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.
• In the absence or disability of a District Collector, the Deputy District Collector shall temporarily discharge the duties of the District Collector.
• If there is 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.