Historical records show that the
Philippine Customs Service started many centuries back long before
the Philippines was discovered by the eastern and western expeditionaries.
The Philippines had already a flourishing trade with countries of
Southeast Asia, but since money at that time was not yet the medium
of exchange, people then resorted to the barter system of commodities.
The rulers of the barangays were known as the "datus" or
"rajahs" collected tributes from the people before they
were allowed to engage in their trade.
The practice of collecting tributes became part of their culture and
was then observed and followed as the Customs Law of the Land.
The Spanish Regime
After Spain had taken full control
of almost all the trades of the country, it passed three important
statutes:
1.
Spanish Customs Law which was similar to that of the Indies
enforced in the country from 1582 to 1828. It was a concept
of ad valorem levied on import and export.
2.
A Tariff Board was established which drew up a tariff of fixed
values for all imported articles on which ten percent (10%)
ad valorem duty was uniformly collected.
3.
Another Tariff Law was introduced in 1891, which established
the specific duties on all imports and on certain exports and
this lasted till the end of the Spanish rule in the Philippines.
