300-307

• The Bureau exercises jurisdiction over all seas within Philippine territory and all coasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea and any means of conveyance.
• The Bureau pursues imported goods subject to seizure during its transport by land, water and air and exercises jurisdiction as may be necessary for the effective enforcement of this Act.
• When a vessel or aircraft becomes subject to seizure for violation of this Act, a pursuit of such vessel or aircraft which began within the territorial waters or air space may continue beyond the same, and the vessel or aircraft may be seized in the high seas or international air space.
• All goods, including means of transport, entering or leaving the customs territory, regardless of whether they are liable to duties and taxes, are subject to customs control to ensure compliance with this Act.
• The Bureau employs audit-based controls and risk management systems, uses automation to the fullest extent possible, and adopts a compliance measurement strategy to support risk management.
• The Bureau seeks to cooperate and conclude mutual administrative assistance agreements with other customs administrations to enhance customs control.
• The Bureau consults, coordinates, and cooperates with other government regulatory agencies, free zones authorities, and the customs stakeholders, in general, to enhance customs control.
• Customs officials and employees shall cooperate with the quarantine authorities in the enforcement of the port quarantine regulations promulgated by the Bureau of Quarantine and shall give effect to the same insofar as connected with matters of shipping and navigation.
• The Bureau has exclusive control, direction and management of customs offices, facilities, warehouses, ports, airports, wharves, infrastructure and other premises in the Customs Districts, in all cases without prejudice to the general police powers of the local government units (LGUs), the Philippine Coast Guard and of law enforcement agencies in the exercise of their respective functions.
• When public interest requires, the President may, by executive order, declare any public wharf, landing place, infrastructure, street or land, in any port of entry under the jurisdiction of the Bureau as may be necessary, for customs purposes and/or to authorize a port or terminal operator to transfer overstaying cargoes in an inland depot or terminal.
• No person shall enter or obstruct a customs office, warehouse, port, airport, wharf, or other premises under the control of the Bureau without prior authority, including the streets or alleys where these facilities are located.
• The Bureau conducts surveillance on vessels or aircrafts entering Philippine territory and on imported goods entering the customs office.
• The function of the Philippine Coast Guard to prevent and suppress the illegal entry of these goods, smuggling and other forms of customs fraud and violations of maritime law and its proper surveillance of vessels entering and/or leaving Philippine territory as provided in Republic Act No 9993, otherwise known as the "Philippine Coast Guard Law of 2009", continues to be in force.
• Subject to the rules and regulations to be issued by the Secretary of Finance, the Commissioner shall establish a system for temporary storage of imports prior to goods declaration in case of abandoned or overstaying-goods.