UNIVERSITY OF THE PHILIPPINES

COLLEGE OF LAW
Diliman, Quezon City

Syllabus on the
TARIFF AND CUSTOMS CODE
Prof. Carlos G. Baniqued

I. Introduction
A. General rules for the interpretation of the Asean Harmonized Tariff
Nomenclature (AHTN)
Sec. 103, TCCP
B. Rates of import duty
Sec. 104, TCCP
Sec. 204, TCCP
C. Rate of exchange
Sec. 203, TCCP
D. Imported articles subject to duty
Sec. 100, TCCP
E. Conditionally-free importations
Sec. 105, TCCP
F. Prohibited Importations
Sec. 101, TCCP
Auyong Hian v. Court of Tax Appeals, et. al., 59 SCRA 110
Geotina v. Court of Tax Appeals, 40 SCRA 362
Ute Paterok v. Bureau of Customs, 193 SCRA 132, 137 (1991)
G. Articles entitled to duty drawback
Sec. 106, TCCP

II. Basis of Assessment of Duty

A. Basis of dutiable value
Sec. 201, TCCP
Commissioner v. Procter & Gamble, 169 SCRA 693
Commissioner v. Court of Tax Appeals, 161 SCRA 376, 381
Commissioner v. CTA and NCR Corporation (Phils.), 195 SCRA 12, 17 (1991)
Coca-Cola Export Corp. v. The Commissioner of Internal Revenue, 56 SCRA
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B. Basis of dutiable weight
Sec. 202, TCCP
Commissioner v. Delgado Shipping, 184 SCRA 579

III. Special Duties

A. Anti-Dumping Duty
Sec. 301, TCCP
B. Countervailing Duty
Sec. 302, TCCP
C. Marking Duty
Sec. 303, TCCP
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D. Discriminating Duty
Sec. 304, TCCP

IV. Ascertainment and Collection of Import Duty

PSPC v. Republic, 547 SCRA 701 (2008)
Chevron Philippines, Inc. v. Commissioner of the Bureau of Customs, 561 SCRA
710 (2008)
A. When importation begins and deemed terminated
Sec. 1202, TCCP
Viduya v. Berdiago, 73 SCRA 553
B. Who is deemed owner of imported articles
Sec. 1203, TCCP
C. Liability of importer for duties
Sec. 1204 ,TCCP
Mendoza v. David, 1 SCRA 791
Republic v. Hon. Peralta, et. al., 150 SCRA 37 (1987)
Intra-Strata Assurance Corporation, et. al. v. Republic of the Philippines, G.R.
No. 156571, July 9, 2008

V. Remedies of Government
A. Search, seizure and arrest
Secs. 2202-2212, TCCP
Secs. 2301-2306, TCCP
Asian Terminals, Inc. v. Bautista-Ricafort, 505 SCRA 748, 760-762 (2006)
Commissioner of Customs v. CA, 481 SCRA 109 (2006)
Uy Kheytin v. Villareal, 42 Phil. 886 (1920)
Viduya v. Collector, 73 SCRA 553
Chia v. Collector, 177 SCRA 755
Acting Commissioner of Customs v. CTA and Charles Andrulis, 129 SCRA 70
(1984)
Julio Llamado v. Commissioner of Customs, 122 SCRA 118
C.F. Sharp & Co. v. Commissioner of Customs, 22 SCRA 760
Leuterio v. Commissioner, 101 Phil. 223
Bastida v. Acting Commissioner, 35 SCRA 448
Mendoza v. David, 1 SCRA 791
Republic v. Bocar, 93 SCRA 78
Farolan v. CTA and Bagong Buhay Trading, G.R. No. L-42204, Jan. 21, 1993
Farm Implement and Machinery Co. v. Commissioner of Customs, 24 SCRA
905 (1968)
Ute Paterok v. Bureau of Customs, 193 SCRA 132, 137 (1991)
Republic v. CFI of Manila, Branch XXII, 213 SCRA 222, 228-230 (1992)
Government v. Gale, 24 Phil. 95
Commissioner v.Cloribel, 19 SCRA 234 (1967)
Auyong Hian v. CA, 19 SCRA 10 (1967) and 59 SCRA 110 (1974)
Ponce Enrile v. Vinuya, 37 SCRA 381 (1971)
Papa v. Mago, 22 SCRA 857 (1968)
Mison v. Natividad, 213 SCRA 734, 744-745 (1992)
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B. Impose surcharges, fines and forfeitures

Sec. 2307, TCCP
Secs. 2501-2536, TCCP
Carreon Tong Tek v. Commissioner, 105 Phil. 1071
C. File civil or criminal action
Sec. 2401, TCCP
PSPC v. Republic, 547 SCRA 701 (2008)
Bureau of Customs v. Peter Sherman, et. al., G.R. No. 190487, April 13, 2011
Phil. British Assurance Co., Inc. v. Republic of the Phil., G.R. No. 185588, Feb.
2, 2010
D. Impose fine and imprisonment
Secs. 3601-3612, TCCP
E. Compulsory Acquisition
Sec. 2317, TCCP
F. Automatic review by Secretary of Finance of adverse ruling
Sec. 2313, TCCP
Yao Kasin v. Commissioner, 180 SCRA 591

VI. Remedies of Importer

A. Payment under protest
Secs. 2308-2312, TCCP
Silver Swan v. Commissioner, 8 SCRA 400
Luzon Stevedoring v. CTA, 18 SCRA 436
Commissioner v. Campos Rueda, 152 SCRA 641
B. Appeal to Commissioner of Customs
Sec. 2313, TCCP
Nestle Phils., Inc. v. Commissioner of Customs, CTA Case No. 4478, Aug. 30,
2002
Rigor v. Rosales, 117 SCRA 780
C. Compromise
Sec. 2316, TCCP
D. Judicial Relief/Appeal to Court of Tax Appeals
Sec. ___, Republic Act No. 1125, as amended by Rep. Act No. 9282
David v. Collector, 28 SCRA 157
Señeres v. Frias, 39 SCRA 533
Collector v. Villaluz, 71 SCRA 356
Commissioner v. Navarro, 77 SCRA 264
Pilipinas Shell Petroleum Corporation v. Commissioner of Customs, G.R. No.
176380, June 18, 2009

VII. Authority of the President to Revise or Remove Tariff Rates

Secs. 104 and 401, TCCP
Sec. 28(2), Article VI, Constitution
Garcia v. Executive Secretary, 211 SCRA 219, 222-226 (1992)