The BOC
is expected to perform the following primary functions:
•
Assess
and collect lawful revenues from imported articles and all
other dues, fees, charges, fines and penalties accruing under
the Tariff and Customs Code of the Philippines (TCCP);
•
Prevent and suppress smuggling
and fraud in customs administration;
•
Supervise and control the
entrance and clearance of vessels and aircraft engaged in foreign
trade;
•
Enforce TCC and all other
laws, rules and regulations relating to tariff and customs administration;
•
Supervise and control the
handling of foreign mail arriving in the Philippines, for the
purpose of collecting lawful duty on the dutiable articles thus
imported, and prevent smuggling through medium of such mail;
•
Exercise exclusive jurisdiction
over seizure and forfeiture cases under the Tariff and Customs
laws.
