Customs Modernization and Tariff Act
Section 803. Types of Customs Facilities and Warehouses (CFWs). - Customs facilities and warehouses shall include:
(a) Container yard;
(b) Container freight station;
(c) Seaport warehouses; and
(d) Airport warehouses.
Subject to consultation with the NEDA and the DTI, and based on prevailing economic circumstances, the Secretary of Finance may, upon the recommendation of the Commissioner, create or dissolve certain types of warehouses.