Administrative Code of 1987
Section 27. The Collection Districts. -
(1) The Bureau shall have thirteen (13) Collection Districts under the direct control and supervision of the Commissioner. Each Collection District shall have as many subports as necessary to maximize revenue collection and the prevention of smuggling and fraud against customs. Each Collection District shall be headed and supervised by a District Collector while each subport will be headed by a Port Collector. The Collectors shall have the following functions:
(a) Collect duties, taxes, fees, charges, penalties and fines accruing to the Government under the Tariff and Customs Code and related laws;
(b) Exercise police powers conferred to him/her by the Tariff and Customs Code or other laws which include the enforcement of penalties and fines;
(c) Examine goods, assess duties, fees, charges, penalties and fines accruing to the Government under the Tariff and Customs Code and other related laws;
(d) Supervise the entrance and clearance of vessels and aircrafts engaged in foreign commerce;
(e) Supervise and control handling of foreign mails arriving in the Philippines; and
(f) Supervise all import and export cargoes landed and/or stored in piers, airports, terminal facilities, yards and freight stations;
(2) Perform such other appropriate functions consistent with the assigned task of the District/Port Collectors and those which may be given by the Commissioner.