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Bureau of Customs

The Bureau of Customs was established in 1902 by the Insular Government of the Philippine Islands to implement revenue collection by preventing smuggling and regulating imports and exports. Its mission is to strengthen border control, facilitate trade, and improve collection of lawful revenues, while its vision is to be a modern and credible customs administration upholding good governance. The Bureau's primary functions include customs clearance, tariff collection, valuation of goods, classification of goods, and preventing illegal trade. Regarding tourism and hospitality, the Bureau oversees importation of goods, assesses duties and taxes, ensures accurate customs valuation, prevents contraband, and regulates exports, while facilitating trade, enforcing trade policies, and protecting intellectual property to support the industry.

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396 views5 pages

Bureau of Customs

The Bureau of Customs was established in 1902 by the Insular Government of the Philippine Islands to implement revenue collection by preventing smuggling and regulating imports and exports. Its mission is to strengthen border control, facilitate trade, and improve collection of lawful revenues, while its vision is to be a modern and credible customs administration upholding good governance. The Bureau's primary functions include customs clearance, tariff collection, valuation of goods, classification of goods, and preventing illegal trade. Regarding tourism and hospitality, the Bureau oversees importation of goods, assesses duties and taxes, ensures accurate customs valuation, prevents contraband, and regulates exports, while facilitating trade, enforcing trade policies, and protecting intellectual property to support the industry.

Uploaded by

Senseeeiiiii
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© © All Rights Reserved
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Bureau of

CUSTOMS
Princess Bem Sarem T. Reula
BSTM-3A1
DEFINITION/HISTORY
The Bureau of Customs was established on
February 6, 1902 by the Insular Government
of the Philippine Islands of the United States
of America, during the American Colonial
Era of the Philippines. Customs, excise and
gambling.

The Bureau of Customs (BOC) implements


an effective revenue collection by preventing
and suppressing smuggling and the entry of
prohibited imported goods. It supervises and
controls the entrance and clearance of
vessels and aircrafts engaged in foreign
commerce.
Bureau of Customs Building in Manila 1947
MISSION VISION

To strengthen border A modernized and


control, enhance trade credible Customs
facilitation, and administration that
improve collection of upholds good
lawful revenues. governance and is
among the world’s best.
6. Facilitating Legitimate Trade — Streamlining

PRIMARY FUNCTION customs processes to ensure the smooth flow


of legal trade.
1. Customs Clearance — Processing and
clearing goods that enter or leave the country. 7. Trade Policy Enforcement — Enforcing trade
policies, including trade agreements, quotas,
2. Tariff Collection — Determining and and sanctions imposed by the government.
collecting duties, taxes, and fees on imported
and exported goods. 8. Intellectual Property Rights Protection —
Assisting in the enforcement of intellectual
property rights, such as trademarks and
3. Valuation of Goods — Assessing the value of
copyrights, to combat counterfeiting and
goods for customs purposes to calculate
piracy.
applicable duties and taxes.

9. Border Security — Collaborating with other


4. Classification of Goods — Categorizing
agencies to enhance border security.
goods according to the Harmonized System
(HS) code.
10. Risk Assessment and Profiling — Using
technology and data analysis to identify high-
5. Preventing Illegal Trade — Detecting and risk shipments for further inspection while
preventing the smuggling of prohibited or expediting the clearance of low-risk shipments.
restricted goods.
FUNCTION RELATED TO TOURISM AND HOSPITALITY INDUSTRY

1. Importation of Goods — The Bureau oversees the 6. Monitoring of Tariff Classification — It ensures that goods are
classified correctly according to the Harmonized System (HS)
customs clearance process for goods imported for
codes, which helps maintain consistency in import and export
the tourism and hospitality sector. This includes procedures.
items like hotel furnishings, equipment, and
7. Facilitation of Trade — The Bureau aims to streamline customs
supplies.
processes to promote a conducive business environment for the
tourism and hospitality industry.
2. Duty and Tax Assessment — It determines the
8. Enforcement of Trade Policies — It enforces trade policies that
applicable duties and taxes for imported goods.
may have an impact on the tourism and hospitality sector, such as
regulations related to food safety, alcohol, and other consumables.
3. Customs Valuation — The Bureau ensures
9. Protection of Intellectual Property — Customs may be involved in
accurate valuation of goods.
the enforcement of intellectual property rights.

4. Control of Contraband — It helps prevent the 10. Collaboration with Other Agencies — The Bureau works in
conjunction with other government agencies to ensure that all
illegal importation of items that may be
aspects of tourism and hospitality, including health and safety
detrimental to public health, safety, or the standards, are met.
environment.
11. Tourism Promotion —Although not a direct function, the
Bureau's efficient operations contribute to creating a favorable
5. Regulation of Exports — For businesses involved environment for tourism and hospitality businesses, indirectly
in providing services abroad. supporting the industry's growth.

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