CL2

• What is the title of the organization mentioned in the study material?

  BOC ORGANIZATION
• What is the executive order number associated with the BOC organization?

  EO 127
• When was EO 127 issued?


  January 30, 1987
• What are the main components of the BOC organization structure?

  • Commissioner
  • Deputy Commissioners
  • Assessment and Operations Coordinating Group (AOCG)
  • Revenue Collection Monitoring Group (RCMG)
  • Internal Administration Group (IAG)
  • Intelligence Group (IG)
  • Enforcement Group (EG)
  • Management Information System and Technology Group (MISTG)
• What is the role of the RCMG in the BOC organization?

  It is headed by a Director while each Division is headed by a Chief.
• What are the divisions under the Legal Service of the RCMG?

  • Ruling & Research Division (RRD)
  • Prosecution and Litigation Division (PLD)
  • Appellate Division (AD)
  • Tax Exempt Division (TED)
• What are the divisions under the Financial Service of the RCMG?

  • Revenue Accounting Division (RAD)
  • Statistical Analysis Division (SAD)
• What are the divisions under the Collection Service of the RCMG?

  • Collection Performance/Evaluation Division (CPED)
  • Liquidation and Assessment Audit Division (LAAD)
  • Bonds Audit Division (BAD)
• What are the functions of the RCMG?

  1. Maintain updated accounting for customs revenues collected
  2. Administer legal requirements of BOC
  3. Provide accurate information and analysis of collection statistics
  4. Conduct continuing audit of liquidated entries and outstanding bonds
  5. Perform other functions as assigned by the Commissioner
• What are the divisions under the AOCG?

  • Imports and Assessment Service (IAS)
  • Valuation and Classification Division (VCD)
  • Assessment Coordination and Monitoring Division (ACMD)
  • Warehouse Coordination Division (WCD)
  • Ports Operations Service (POS)
  • Auction and Cargo Disposal Division (ACDD)
  • Export Coordination Division (ECD)
  • Port Operations and Coordination Division (POD)
• What are the functions of the AOCG?

  1. Publish values of commodities imported into the PH
  2. Monitor implementation of rules and regulations
  3. Monitor auction and disposal activities
  4. Perform other functions as assigned by the Commissioner
• What are the functions of the Intelligence Group (IG)?

  1. Gather intelligence information related to customs
  2. Conduct internal inquiries and investigations
  3. Exercise police authority for enforcement
  4. Perform functions assigned by the Commissioner
• What is the role of the IPD within the IG?

  Conduct investigation on cases involving violation of customs laws.
• What is the role of the IIPD within the IG?

  Conduct background investigations on applicants and employees of the Bureau.
• What are the functions of the Risk Management Office (RMO)?

  1. Review and update parameters of the Selectivity Screen
  2. Establish a system for setting parameters
  3. Ensure efficient information pipeline to the RMO
  4. Conduct studies of importers, exporters, and customs brokers
  5. Maintain a database of smuggling cases
• What are the components of the Enforcement Group (EG)?

  • Enforcement and Security Service (ESS)
  • Customs Police Division (CPD)
  • Water Patrol Division (WPD)
  • Radio Communications Division (RCD)
• What is the structure of the IAG organization?

  • Financial Management Office
  • Administration Office
  • Planning and Policy Research Division
  • Management Information and Data Systems Division
  • Public Information and Assistance Division
  • Medical and Dental Division
  • Human Resources Management Division
• What are the components of the MISTG organization?

  • Planning and Systems Development Services
  • Planning and Management Information Division
  • Systems Development Division
  • Technology Management Service
  • Systems Management Division
  • Technical Support Division
  • Port Data Management Unit
• How are Customs Districts organized in the Philippines?

  • Divided into necessary Customs Districts
  • Each supervised by a District Collector
  • Assisted by Deputy District Collectors
  • Location and staffing based on district requirements
• What is the role of a District Collector?

  1. Ensure entry of all imported goods
  2. Prevent importation of prohibited goods
  3. Ensure compliance of regulated goods
  4. Examine, classify, and value imported goods
  5. Assess and collect duties and taxes
  6. Hold and dispose of imported goods
  7. Prevent smuggling and customs fraud
  8. Perform other duties assigned by the Commissioner
• What happens in the absence of a District Collector?

  The Deputy District Collector temporarily discharges the duties of the District Collector.
• What records must customs officials maintain?

  • Permanent records of official transactions
  • Turn over records to successors
  • Affix official dry seal on documents requiring authentication
• What reports must the District Collector provide to the Commissioner?

  • Reports on customs operations and activities
  • Updates on revenue collection and compliance
• Who can be designated to temporarily perform the duties of the District Collector?

  A senior ranking customs officer
• What happens if there are two or more senior ranking customs officers with equal length of service?


  A drawing of lots shall be undertaken
• What must the District Collector do after the designation?

  Report the designation to the Commissioner within 24 hours
• What records must be maintained by District Collectors, Deputy District Collectors, and customs officers?

  • Permanent records of official transactions
  • Turn-over all records and official papers to successors
  • Records available for inspection by authorized officials
• What is required for documents and records that need authentication by the District Collector?

  The District Collector shall affix the official dry seal of the Bureau
• What must the District Collector report to the Commissioner?

  Any probable or initiated litigation within the Customs District
• What type of reports must the District Collector submit regularly?

  Regular monthly reports on all district transactions
• Who are the persons authorized to exercise police authority?

  1. BOC officials, District and Deputy Collector, Police Officers, Agents, Inspectors, and Guards
  2. Specifically named officers and members of AFP and National Law Enforcement Agencies upon authorization by the Commissioner
  3. BIR officials in cases involving internal revenue taxes
• Where can police authority be exercised?

  1. All premises used for customs purposes
  2. Customs jurisdiction: All land, seas, and air within Philippine territory
  3. Free zones with proper coordination with zone authorities
• What is the procedure for hot pursuit by the Bureau of Customs (BOC)?

  BOC shall pursue goods and vessels/aircrafts subject to seizure, even in international waters/airspace
• What power does any person exercising police authority have regarding seizure?

  They have the power and duty to seize any vessel, aircraft, cargo, goods, or animal subject to forfeiture or fines
• What authority does a person exercising police authority have regarding assistance?

  They may demand assistance from PNP, AFP, and other national law enforcement agencies
• Under what conditions can a dwelling house be searched?

  A dwelling house may be entered and searched only upon a warrant issued by a Judge showing probable cause
• What must an authorized person disclose when exercising police authority?

  They must disclose the nature of the authority and exhibit the corresponding written authority issued by the Commissioner
• What circumstances allow the use of means to open gates or entrances?

  If the owner is missing, refuses entry, or if there is a belief that evidence is being removed
• What is the authority of customs officers regarding the search of vessels or aircraft?

  They may board, inspect, search, and examine vessels or aircraft and any containers found on board
• What is the non-liability clause regarding searches conducted by customs officers?

  Authorized searches shall not give rise to claims for damages unless there is gross negligence or abuse of authority