206-213

• 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.
• 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.
• For the effective enforcement of the Bureau's functions and without hampering business and commercial operations of the ports, sea ports and airport authorities and private ports and airport operators shall provide suitable areas for examination and for other customs equipment free of charge within, a definite period of time, as agreed with private port and airport operations, if any.
• 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.
• 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 shall ensure entry of all imported goods at the customs office.
• The District Collector shall prevent importation and exportation of prohibited goods.
• The District Collector shall ensure legal compliance of regulated goods and facilitate the flow of legitimate trade.
• The District Collector shall examine, classify and value imported goods.
• The District Collector shall assess and collect duties, taxes and other charges on imported goods.
• The District Collector shall hold and dispose imported goods in accordance with this Act.
• The District Collector shall prevent smuggling and other customs fraud.
• The District Collector shall perform other necessary duties that 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 or, in case of vacancy, the Deputy District Collector shall temporarily discharge the duties of the District Collector.
• Should there be 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.