Tariff Laws

• The Bureau of Customs is responsible for collecting customs duties, preventing the entry of prohibited goods, and ensuring compliance with tariff laws.
• Tariff


  A tax or duty to be paid on a particular class of imports or exports
• The Moors founded the town of Tarifa


  Many centuries ago
• Tarifa is a historic little town that has existed far more than twelve centuries
• Tarifa is a high promontory and is connected to the coast only by a narrow cause way, easily defended
• When the Moors founded Tarifa


  1. They prepared the way for a system that is probably the most important factor in the international trade

  2. This factor is the tariff
• Tariff


  • A gang of racketeers made Tarifa their headquarters, held up all merchant ships at this point and levied tribute according to a fixed rate on all merchandise passing in and out of the Straits of Gibraltar
• Tariff


  The tribute levied by the racketeers, which the mariners called a tariff
• tariff

  tarifa (price list, rate book)
• tariff

  tarifa (schedule)
• tariff

  tarifa or tariff rate
• The government of Europe began to make similar levies on imports and tariff became a prolific source of revenue
• The tariff system was already established in the Old World when the American colonies were founded
• In the days of the Moors, the tariff was little better than to hold up
• The fierce fighters of Tarifa levied at will
• Because of its position and the steady and fruitful source of revenue it controlled, Tarifa was the scene of much warfare and changed hands many times in its early history
• Customs


  Originally denoted all “customary” tolls or dues paid by merchants upon commodities on their way to and from the market, not necessarily differentiated by the class of goods, for the benefit of the king, lord, local government of the authority
• As the national state became the dominant economic as well as political unit


  The complex structure of multiple local and provincial tolls on trade was substantially replaced by those levied only upon crossing the frontier of the country
• Customs

  By the late 18th or early 19th century, the term became restricted to taxes on importation or exportation of commodities across national boundaries
• Customs tariffs


  A systematic arrangement of customs duties levied on goods when they cross the border of a political unit
• Customs duties


  Official list of schedule setting forth the several customs duties to be imposed on imports and export of goods in transit
• Import duties are by far the most important modern tariff changes
• Import tariff


  • The Philippine Tariff Act of 1903
• Tariffs exert a profound influence upon international trade
• Tariffs have become an important issue in the affairs of nations
• World peace and harmony are influenced to no little extent by tariffs
• Long before the history of the Philippines by Magellan, the ancient Filipinos were already trading with China, Japan, Siam (Thailand), Cambodia, Indonesia, Burma, Sumatra, Java and other neighboring islands
• An interesting Spanish document of 1586 narrated that they "are keen traders and have traded with China for many years, and before the advent of the Spaniards they sailed to Mulloco Malacca, Hazian (probably Anchen, Sumatra), Parani, Brunie and other kingdoms"
• Customary way of trading with other people

  1. Barter

  2. Fixing a price paid in gold or metal bells (gongs) brought from China
• Chinese writers Chao Ju-Kua (1209-1214) and Wang Tay –Uan(1349) observed that the ancient Filipinos were honest in the commercial dealings
• Even before the arrival of Magellan in the Philippines, Chinese, Japanese and other foreign traders who brought silks, woolens, bells, porcelains, perfumes, iron tin, colored cotton cloth and other small wares to the country paid tariff duties on them
• Governor Guido R. de Lavizares established the Philippine customs house in Manila


  1573
• The ancient almojarifazgo (a three (3) percent ad valorem duty) imposed on both imports and exports was amplified to the Philippine customs house
• It took Gonzalo Ronquillo de Penalosa, the fourth Spanish governor-general to impose the almojarifazgo in 1582
• Duty on Chinese goods was increased to six (6%) percent in 1606
• Zamboanga was opened to foreign commerce

  1833
• Cebu was opened to foreign commerce

  1842
• Iloilo and Sulu were opened to foreign commerce


  1855
• Legaspi and Tacloban were opened to foreign commerce


  1874
• Philippine exports


  • Rice
  • Coconuts
  • Palm oil
  • Sugar
  • Fiber
  • Straws
  • Cane
  • Dyewoods
  • Lumber
  • Sea snails
  • Beches defmerk
  • Edible bird's nests
  • Tortoise shell
  • Pearls
  • Mother-of-pearls shells