CMTA (200-224)

Chief official of the Bureau

The Bureau shall be headed by a Commissioner and shall be assisted by at least four (4) but not more than six (6) Deputy Commissioners.
The Commissioner shall be appointed by the President of the Philippines.
The Deputy Commissioners shall also be appointed by the President and at least majority of whom shall come from the ranks of the Bureau.

The Bureau shall be headed by a Commissioner and shall be assisted by at least ------ but not more than --- ------- Commissioners. (sec -----)

The Commissioner shall be ----- by the ------ of the Philippines.
The Deputy Commissioners shall also be appointed by the President and at least ------- of whom shall come from the ----- of the Bureau. (sec ----)

Powers and Functions of the Commissioner

The Commissioner shall have the following powers and functions:
(a) Exclusive and original jurisdiction, to interpret the provisions of this Act, in collaboration with other relevant government agencies, subject to review by the Secretary of Finance;
(b) Exercise any customs power, duties and functions, directly or indirectly;
(c) Review any action or decision of any customs officer performed pursuant to the provisions of this Act;
(d) Review and decide disputed assessments and other matters related thereto, subject to review by the Secretary of Finance and exclusive appellate jurisdiction of the Court of Tax Appeals (CTA);
(e) Delegate the powers vested under this Act to any customs officer with the rank equivalent to division chief or higher, except for the following powers and functions:
(1) Promulgation of rules and regulations;
(2) Issuance, revocation or modification of rulings; and
(3) Compromise or abate of customs obligations.
(f) Assignment or reassignment of any customs officer subject to the approval of the Secretary of Finance: Provided, That District Collectors and other customs officers that perform assessment functions shall not remain in the same area of assignment for more than three (3) years; and
(g) Perform all other duties and functions as may be necessary for the effective implementation of this Act and other customs related laws.

The Commissioner shall have the following powers and functions:
(a) ------ and original jurisdiction, to interpret the provisions of this Act, in collaboration with other relevant government agencies, subject to review by the Secretary of -------;
(b) ------ any customs -----, duties and functions, directly or indirectly;
(c) ------ any action or decision of any customs officer ------ pursuant to the provisions of this Act; (sec -----)

(d) Review and decide ------ assessments and other matters related thereto, subject to review by the Secretary of ------ and exclusive appellate jurisdiction of the Court of --- ------(CTA) (sec -----)

(e) ------ the powers vested under this Act to any customs officer with the rank equivalent to ----- ----- or higher, except for the following powers and functions:
(1) ------- of rules and regulations;
(2) Issuance, revocation or ------- of rulings; and
(3) Compromise or abate of customs -------.
(sec ----)

(f) -------- or reassignment of any customs officer subject to the ------- of the Secretary of Finance: Provided, That ----- Collectors and other customs officers that perform assessment functions shall not remain in the ---- area of assignment for more than three (3) years; and
(g) ------ all other duties and functions as may be necessary for the effective implementation of this Act and other customs related laws. (sec -----)