Function of a Tariff Commission

• Tariff Commission (TC)


  Key adviser to the executive and legislative branches of government on tariff and related matters, promotes trade by providing recommendations on trade negotiating strategies and participating in policy dialogues and international trade negotiations, and is an advocate of industry competitiveness and consumer welfare
• Tariff Commission (TC)


  • Performs quasi-judicial functions
  • Is the principal authority on tariffs and trade remedy measures
  • Investigates and recommends/decides on petitions for tariff modification and tariff classification
  • Is an independent adjudicatory body on trade remedy cases
  • Is an attached agency of the National Economic and Development Authority
• Tariff Commission was created on June 20


  1953
• Legal basis


  Under Republic Act 10863 (s. 2016), known as the "Customs Modernization and Tariff Act", the Commission's functions under Presidential Decree 1464 (s. 1978), also known as the "Tariff and Customs Code of the Philippines", were updated and expanded
• Republic Act no. 911


  The legal basis for the Tariff Commission
• Tariff Commission


  • Headed by a Collegial body consisting of a Chairperson and two Commissioners
  • Under the supervision of the Office of the President
• Chief officials of the Tariff Commission

  Chairperson and 2 Commissioners appointed by the President of the Philippines
• Qualifications of Chairperson and Commissioners

  • Be natural-born citizens of the Philippines
  • Of good moral character and proven integrity
  • Has experience and academic training possess the necessary qualifications requisite for developing expert knowledge of tariff and trade related matters
• Appointment and Compensation of Officials and Employees

  All employees of the Commission shall be appointed by the chairperson in accordance with the Civil Service Law except as the private secretaries to the offices of the Chairperson, Commissioners and Executive Director
• Tariff Customs logo


  • Composed of four (4) figures bordered by a RED line with 6 circles or dots
  • The 6 circles in the middle symbolize the industry groupings
  • The uppermost picture-the circular designs with spokes-is symbolic of a wheel which depicts movement (progress), delivery or conveyance
  • The wheel of progress is depicted as winged symbolizing not only how fast progress can be achieved with such decisive partnership but also how expeditions the Commission performs its core functions
  • TC's sphere of activities reaches out to both the agricultural sector (depicted by the bundled rice stalks on the left) and the trade industry sector (represented by the picture of a factory with smokestack on the right)
  • The bottom figure is a dragon, a composite winged reptilic beast, generally said to have a lion's claws, eagle's wings & serpent's tail, used to depict the hopes and aspirations of the nation for continued economic growth with social equity spurred by the successful implementation of meaningful tariff and trade reforms
• Main functions of TC

  • Geared towards the development and efficiency of our local industries, ultimately helping them achieve global competitiveness
  • Consistently tempered by the Commission's vigilance to safeguard consumer welfare
• Functions of the Commissions

  1. Adjudicate cases on the application of trade remedies against imports pursuant to Sections 711, 712 and 713

  2. Study the impact of tariff policies and programs on national competitiveness and consumer welfare inline with the economic objectives of the government

  3. Administer the Philippine tariff schedules and tariff nomenclatures

  4. Issue advance rulings on tariff classification of imported goods and render rulings on disputes over tariff classification of goods pursuant to Section 1100

  5. Provide the President and Congress with independent analysis, information and technical support on matters related to tariff and nontariff measures affecting Philippine industries and exports for policy guidance

  6. Analyze the nature and composition, and the classification of goods according to tariff commodity classification and heading number for customs and other related purposes

  7. Review the trade agreements for negotiation and trade agreements entered into by the Philippines and make recommendations, if necessary, on the consistency of the terms of the agreements with the national policy objectives

  8. Conduct public consultations and public hearings pursuant to its functions

  9. Deputize or delegate, to appropriate government agency its function of rendering rulings on disputes over tariff classification of goods, until the plantilla positions necessary for undertaking such function have been approved and filled-up
• Adjudicate (To Judge or to Decide) cases

  Cases involving sections 711 (Dumping Duty), 712 (Safeguard Duty), and 713 (Countervailing Duty)
• Study the Impact of Tariff Policies And Programs

  On national competitiveness and consumer welfare in line with the economic objectives of the government
• Impact of Tariff Policies

  • Raise domestic prices in the country imposing the tariff
  • Create a gap between prices in the importing and exporting countries
  • Generate revenues for the government of the importing country
• Tariff Schedule


  Printed schedule of duties or taxes levied on goods as they enter a country. It divides all goods into major and sub-groups for their correct and easy identification for charging customs duty, and recording the trade data for statistical purposes.
• Harmonized Tariff Schedule (HS)


  The international standardized system of names and numbers to classify traded products
• Association of Southeast Asian Nations Harmonized Tariff Nomenclature (AHTN)


  The tariff nomenclature used in the Philippines
• Issue Advance Rulings on Tariff Classification

  To issue advance rulings on tariff classification of imported goods and render rulings on disputes over tariff classification of goods pursuant to sec 1100, except in cases involving goods on which the Commission has provided advance ruling on tariff classifications
• Classification Ruling


  An importer or exporter may file a written application for an advance ruling on the tariff classification of goods with the Commission. The Commission shall render a ruling within thirty (30) days from receipt of a properly documented application.
• Other Functions


  • Provide the President and Congress with independent analysis, information and technical support on matters related to tariff and nontariff measures
  • Analyze the nature and composition, and the classification of goods according to tariff commodity classification and heading number for customs and other related purposes
  • Review the trade agreements for negotiation and trade agreements entered into by the Philippines and make recommendations
  • Conduct public consultations and public hearings
  • Deputize or delegate, to appropriate government agency its function of rendering rulings on disputes over tariff classification of goods
• Reports of the Commission

  The commission shall place at the disposal of the President and any Member of the Congress of the Philippines all information at its command. It shall conduct such investigation and submit reports as may be required by the President and the Congress on the first Monday of December of each year and hereafter, a statement of methods adopted and a summary of all reports made during the year.
• Access to documents and assistance to the Commission

  The commission or it's duly authorize representative shall have access to any document or paper pertinent to the subject matter under investigation disregard of the position of it's holder.
• Sworn and Verified Statements

  The Commission may order the taking of sworn statements at any stage of any proceeding or investigation before it. The Commission is authorized to require any importer, grower, producer, manufacturer or seller to file with the Commission a statement, under oath, giving the selling prices in the Philippines of goods imported, grown, grown, produced, fabricated or manufactured by such person.
• Implementing Rules and Regulations


  The Commission shall promulgate and adopt such rules and regulations as may be necessary to carry out the provisions of this Act.
• Official Seal


  The Tariff Commission has an official seal.