Republic of the Philippines
Congress of the Philippines
Metro Manila
Sixteenth Congress
Third Regular Session

Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand fifteen.

[REPUBLIC ACT NO. 10863]

AN ACT MODERNIZING THE CUSTOMS AND TARIFF ADMINISTRATION

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

TITLE I

PRELIMINARY PROVISIONS

CHAPTER 1

SHORT TITLE

SECTION 100. Short. Title. – This Act shall be known as the “Customs Modernization and Tariff Act (CMTA)”.

CHAPTER 2

GENERAL AND COMMON PROVISIONS

SEC. 101. Declaration of Policy. –

SEC 1800. Implementing Rules and Regulations. – The Secretary of Finance shall, upon the recommendation of the Commissioner, promulgate the necessary rules and regulations for the effective implementation of this Act.

SEC 1801. Transitory Provisions. – All suits, proceedings, or prosecutions whether civil or criminal, for causes arising or acts done or committed prior to the effectivity of this Act, shall be commenced and prosecuted withing the same time in the same manner and with the same effect as if this Act had not been enacted and all rights acquired, offenses committed, and penalties or fofeitures or liabilities waived prior to the said effectivity shall not be affected thereby.

SEC. 1802. Saving Clause. – All other laws, acts executive orders, and Customs Administrative Orders (CAOs), Customs Memorandum Orders (CMOs), orders, memoranda, circulars, rules and regulations issued by the Bureau, under the provisions of Presidential Decree No. 1464, otherwise known as the Tariff and Customs Code of the Philippines of 1978, as amended, not inconsistent with the provisions of this Act, shall remain valid unless the same will be repealed or amended accordingly, pursuant to the provisions of this Act.

SEC. 1803. Repealing Clause. – Presidential Decree No. 1464, otherwise known as the Tariff and Customs Code of the Philippines of 1978, as amended, and Presidential Decree No. 1853 which require any applicant for letter of credit covering imports to deposit the full amount of duties due on the importation, are hereby expressly repealed. All other laws, acts, presidential decrees, executive orders, rules and regulations or parts therof inconsistent with the provisions of this Act are hereby expressly repealed, amended or modified accordingly.

SEC. 1804. Separability Clause. – If any provision of this Act is declared invalid or unconstitutional, the remaining provisions or parts shall remain in full force and effect.

SEC. 1805. Effectivity. – This Act shall take effect fifteen (15) days after its publication in the Official Gazette or in a newspaper of general circulation.

Approved,

This Act which is a consolidation of House Bill No. 5525 and Senate Bill No. 2968 was finally passed by the House of Representatives and the Senate on February 2, 2016.

Approved: May 30, 2016

(Sgd.) BENIGNO S. AQUINO III
President of the Philippines

RESOURCES:
• [PDF] Republic Act No. 10863, May 30, 2016