Filemon Tan Philippines: A Brief History of Philippine Customs Service

The Philippine Customs Service has a rich history that dates back to the Spanish colonial era. The country's customs laws and regulations have undergone significant changes since then, with the American period playing a crucial role in shaping the service into what it is today.

During the Spanish colonial era, the collection of tributes was an important part of the customs law. The rulers of the barangays collected tributes from the people before they were allowed to engage in trade. Prior to European colonization, people in the Philippines traded with others from Southeast Asia through bartering commodities.

The Spanish Customs Law, which enforced a concept similar to ad valorem levied on import and export, was in effect from 1582 to 1828. In 1891, another Tariff Law was introduced, establishing specific duties on all imports and certain exports. This law remained in effect until the end of the Spanish rule in the Philippines.

When the Americans came to the Philippines, the Military Government continued to enforce the Spanish Tariff Code of 1891. However, this code was deemed inadequate and incomplete, prompting the Philippine Commission to pass Act No. 355, also known as the Customs Service Act, on February 6, 1902. This law aimed to conform with the existing conditions of the country.

The Philippine Commission also passed the Tariff Revision Law of 1902, which was based on the theory that the laws of Spain were not comprehensive enough to meet the needs of the country. The law established a Tariff Board, which drew up a tariff of fixed values for all imported articles with a ten percent ad valorem duty uniformly collected.

In 1900, Act No. 33 abolished and changed the position of Captain of the Port to Collector of Customs in all ports of entry except the Port of Manila. The designation of the Captain of the Port in the Port of Manila was retained.

The full implementation of Act No. 355 was considered inadequate, leading to the passage of Customs Service Act No. 357 on June 5, 1901. This law reorganized the Philippine Customs Service and officially designated the Insular Collector of Customs as Collector of Customs for the Port of Manila.

In summary, the Philippine Customs Service has a long history that dates back to the Spanish colonial era. The country's customs laws and regulations have undergone significant changes since then, with the American period playing a crucial role in shaping the service into what it is today.

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