Bureau of Customs

The Bureau of Customs (abbreviated as BoC or BOC; Filipino: Kawanihan ng Adwana) is a Philippine government agency under the Department of Finance. The responsibilities of the agency includes revenue collection and assessment, stopping illegal trade and other forms of customs fraud, and devising and managing a customs management system for trade facilitation.^[1]

History

Customs Building, Manila

Manila North Harbor

The Bureau of Customs was established in February 5, 1902.^[2]

Organization

Commissioners

Juan Ponce Enrile was the Customs Commissioner in 1966–1968

Public image

Public view towards the Bureau of Customs has been widely negative. According to the Social Weather Stations, it is often ranked "Very Bad” or “Execrable" (the lowest denominator)in surveys by the polling body during the past decade from 2014.^[6] According to various studies, the bureau is classified as one of the most corrupt agencies in the Philippines.^[7]

2009 Imported books customs duties controversy

In 2009, it was reported that the Bureau of Customs was imposing custom duties on imported books. The BOC's decision was based on the body's interpretation of Republic Act No. 8047, or the Book Publishing Industry Development Act. The law provides tax and custom duties exemption for "books or raw materials to be used in book publishing." Customs Undersecretary Espele Sales insists that the law says that the "books used in book publishing" were the only ones that are tax-exempted. Senator Miriam Santiago called for an investigation and believes that BOC's interpretation of the law violates the Florence Agreement on the Importation of Educational, Scientific and Cultural Materials of 1950.^[8][9][10]

According to Robin Hemley, director of the Nonfiction Writing Program at the University of Iowa, criticized the BOC and gave detail to the reported "book blockade" in his The Great Book Blockade of 2009. Hemley said that the BOC started to impose tax duties on imported books in response to the success of Twilight written by American author Stephenie Meyer. He says that Customs officials noted the increase of shipments of Twilight books to the country.^[9][10]

He said that the BOC initially interpreted that the Florence Agreement only gives exception to educational books. In a meeting with a local book industry professional, he said that he learned that no imported books reached the bookshelves of local book store in the first quarter of 2009 and that one percent import duties were imposed on educational books and five percent for non-educational books. What books were educational or not were decided by the Customs.^[9][10]

The BOC released guidelines on tax-free book importations for importers with the Florence Agreement as basis.^[11] In December 2011, the Department of Finance issued Department Order No. 57-2011 stating that imported books, both for personal and commercial use are exempted from custom duties and Value added tax and issued relevant guidelines in line with the Florence Agreement. Books for personal has less documentation requirements than those for commercial use. Books and publications that are for “advertising purposes" are not exempted from tax as defined and stated by the international agreement.^[12]

See also

• Balikbayan box

References

External links