Profile : Duties and Functions

What are the duties and functions of the Tariff Commission under the pertinent provisions of the Tariff and Customs Code?

The Tariff Commission is tasked with the implementation of the following provisions of the Tariff and Customs Code, namely:

Section 301 - Anti- Dumping Investigations (as amended by RA 8752)

The Commission conducts formal investigations, including public hearings, on petitions filed against the importation of articles at dumping prices to determine whether or not the domestic industry is injured or threatened with injury as a result of this importation. The Commission submits a report of findings, whether favorable or not, to the Secretary for the latter to issue the Department Order.

Section 302 - Countervailing Investigations

The Commission conducts investigations on petitions against imported articles directly or indirectly granted any bounty, subsidy or subvention. The Commission submits a report of its findings to the Secretary. Our countervailing law is governed by R.A. 8751( AN ACT STRENGTHENING THE MECHANISMS FOR THE IMPOSITION OF COUNTERVAILING DUTIES ON IMPORTED SUBSIDIZED  PRODUCTS, COMMODITIES OR ARTICLES OF COMMERCE IN ORDER TO PROTECT DOMESTIC INDUSTRIES FROM UNFAIR TRADE COMPETITION, AMENDING FOR THE PURPOSE SECTION 302, PART 2, TITLE II, BOOK I OF PRESIDENTIAL DECREE NO. 1464, OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED)

Section 401 - Flexible Clause

Under the "Flexible Clause" provision, the Tariff Commission undertakes investigations, including public hearings, on petitions to increase, reduce or even remove existing rates of duty, including any necessary change in tariff classification, for the purpose of protecting local industries or the economy as a whole. The Commission prepares and submits its findings and recommendations to the National Economic and Development Authority (NEDA), the agency that makes the final recommendation for the President's approval.

Section 402 - Promotion of Foreign Trade

Before any trade agreement is entered into with any foreign government for the purpose of expanding foreign markets for Philippine products as a means of assistance in the economic development of the country, and in establishing and maintaining better relations with other countries, the Commission conducts an investigation to determine whether or not such agreement is in the national interest. These trade agreements include those entered into under WTO and ASEAN.  The report of its findings is submitted to NEDA which makes its recommendation to the NEDA Board and the President.

Section 505 - Trade Monitoring

The Commission monitors trade developments that result from the implementation of trade related policies, programs, and regulations such as the import liberalization programs (ILP) and exemptions from the payment of import duties.

Section 506 - Assistance to the President and Congress of the Philippines

The Commission provides information and other forms of assistance to the President and Congress on the evaluation of tariff and tariff-related matters.

Section 1313A - Tariff Commodity Classification (TCC)

The Commission issues tariff classification rulings after thorough research and analysis on the commodities imported or to be imported.  Such classifications are binding upon the Bureau of Customs unless the Secretary of Finance shall rule otherwise. As a policy, the Commission does not issue rulings on specific commodities subject of a protest.

R.A. 8800 - Safeguard Measures Act  (AN ACT PROTECTING LOCAL INDUSTRIES BY PROVIDING SAFEGUARD MEASURES TO BE UNDERTAKEN IN RESPONSE TO INCREASED IMPORTS AND PROVIDING PENALTIES FOR VIOLATION THEREOF)

        The Commission conducts the formal investigation of safeguard cases. It is mandated to complete its investigation and submit its report to the Secretary within one hundred twenty (120) calendar days from receipt of the referral by the Secretary, except when the Secretary certifies that the same is urgent, in which case the Commission shall complete the investigation and submit the report to the Secretary within sixty (60) days.