TARIFF AND CUSTOMS CODE as amended by CUSTOMS MODERNIZATION AND

TARIFF ACT -RA 10863 ( June 16, 2016)

Section 102-Definition of Terms

Section 103- When Importation Begins and Deemed Terminated

Section 104- When Duty and Tax are Due on Imported Goods

Section 105- Effective Date of Rate of Import Duty

Section 106-107-Declarant and Rights and Responsibilities of Declarant

Section 108- Penalties for Errors in Goods Declaration

Section 115-Treatment of Importation

Section 116- Free Importation and Exportation

Section 117- Regulated Importation and Exportation

Section 118- Prohibited Importation and Exportation

Section 119-Restricted Importation and Exportation

Section 120- Relief Consignment and Section 121- Duty and Tax Treatment

Sections 400-418-Goods Declaration

Sections 423-436-Assessment and Release

Section 800- Conditionally Tax and/or Duty Exempt Importation

Sections 1400-1433-Crimes and Other Offenses ( Exclude the Penalties)

Sections 1113-1125-Seizure and Forfeiture and Section 216-Exercise of Power of Seizure

Sections 1126-1128-Appeal in Protest and Forfeiture Cases

Section 1131-Authority of the Commissioner to Make Compromise

Sections 1132-1134-Civil Remedies For the Collection of Duties and Taxes

Sections 219-224-Authority to Enter/ Search/Visit

Sections 1135-1138-Judicial Proceedings

Sections 1129-1130-Abandonment
Section 114-Right to Appeal, Forms and Grounds

Sections 903-913-Refund and Abatement

Sections 1106-1110-Protest

Kinds/Classification of Duties

Ad Valorem

Specific

Special Duties-Dumping Duties

-Countervailing Duties

-Marking Duties

-Retaliatory/Discriminatory Duties

-Safeguard Measure

Sections 201, 202 and 204-Functions of the Commissioner, Bureau and Promulgation of Rules
and Regulations

Flexible Tariff Clause-Section 102 (u)

CASES:

1. Papa vs Mago, G.R. No. L-2736, February 28, 1968

2. Commissioner of Customs vs Milwaukee Industries Corporation, G.R. No. 135253 December

9, 2004

3. M/V "DON MARTIN" VOY 047 VS. HON. SECRETARY OF FINANCE, G.R. No.
160206, July 15, 2015

4. CIR vs. CTA (SECOND DIVISION) AND PETRON CORPORATION, G.R. No. 207843,
July 15, 2015

5. Pacis vs Pamaran, G. R. No. L-23996-March 15, 1974

6. JOSE T. VIDUYA vs. EDUARDO BERDIAGO, G.R. No. L-29218 October 29, 1976

7. Rodriquez vs. COURT OF APPEALS, G.R. No. 115218, September 18, 1995
8. JAO vs. CA, G.R. No. 104604 October 6, 1995

9. TRANSGLOBE INTERNATIONAL, INC., vs. CA, G.R. No. 126634, January 25, 1999

10. PEOPLE OF THE PHILIPPINES vs. IGNACIO DESIDERIO, G.R. No. L-20805, November
29, 1965

11. Southern Cross Cement Corporation vs. Philippine Cement Manufacturers Corporation, G.R.
No. 158540-July 8, 2004