(200-205)

• The Bureau of Customs is headed by a Commissioner and assisted by at least four (4) but not more than six (6) Deputy Commissioners, all of whom are appointed by the President of the Philippines.
• The Commissioner of the Bureau of Customs has the exclusive and original jurisdiction, in collaboration with other relevant government agencies, to interpret the provisions of this Act, subject to review by the Secretary of Finance.
• The Commissioner of the Bureau of Customs has the power and duty to review any action or decision of any customs officer performed pursuant to the provisions of this Act, and to review and decide disputed assessments and other matters related thereto, subject to review by the Secretary of Finance and exclusive appellate jurisdiction of the Court of Tax Appeals (CTA).
• The Commissioner of the Bureau of Customs may delegate the powers vested under this Act to any customs officer with the rank equivalent to division chief or higher, except for the powers of promulgation of rules and regulations, issuance, revocation or modification of rulings, and compromise or abate of customs obligations.
• The Commissioner of the Bureau of Customs has the power to assign or reassign any customs officer subject to the approval of the Secretary of Finance, and to perform all other duties and functions as may be necessary for the effective implementation of this Act and other customs related laws.
• The Bureau of Customs exercises the assessment and collection of customs revenues from imported goods and other dues, fees, charges, fines and penalties accruing under this Act.
• The Bureau of Customs simplifies and harmonizes customs procedures to facilitate movement of goods in international trade.
• The Bureau of Customs controls the entry of smuggled goods at the border.
• The Bureau of Customs prevents and suppresses smuggling and other customs fraud.
• The Bureau of Customs facilitates and secures international trade and commerce through an informed compliance program.
• The Bureau of Customs supervises and controls the entrance and clearance of vessels and aircraft engaged in foreign commerce.
• The Bureau of Customs supervises and controls the handling of foreign mails arriving in the Philippines for the purpose of collecting revenues and preventing the entry of contraband.
• The Bureau of Customs supervises and controls all import and export cargoes, landed or stored in piers, airports, terminal facilities, including container yards and freight stations for the protection of government revenue and prevention of entry of contraband.
• The Bureau of Customs conducts a compensation study with the end view of developing and recommending to the President a competitive compensation and remuneration system to attract and retain highly qualified personnel, while ensuring that the Bureau remains financially sound and sustainable.
• The Bureau of Customs exercises exclusive original jurisdiction over forfeiture cases under this Act.
• The Bureau of Customs enforces this Act and all other laws, rules and regulations related to customs administration.
• The Commissioner of the Bureau of Customs submits to the President, the Congress of the Philippines and the NEDA an annual report on the performance of the Bureau, on or before March 31 of the following year.
• The Commissioner of the Bureau of Customs, subject to the approval of the Secretary of Finance, promulgates rules and regulations for the enforcement of this Act.
• The Commissioner of the Bureau of Customs regularly prepares and publishes an updated customs manual, and the rules, regulations and decisions of the Bureau.
• The Commissioner of the Bureau of Customs furnishes the Congress of the Philippines, the NEDA and the Tariff Commission with electronic copies of department orders, administrative orders, circulars, and rules and regulations promulgated pursuant to this Act.