When the Americans came to the Philippines,
the Military Government continued to enforce the Spanish Tariff Code
of 1891, which remained in effect until the Philippine Commission
enacted the Tariff Revision Law of 1901.
On October 24, 1900, the Philippine Commission passed Act No. 33 abolishing
and changing 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.
When the Civil Government was established in the Philippines, the
most important laws passed by the Philippine Commission were the following:
1.
Tariff Revision Law of 1902 based on the theory that the laws
of Spain were not as comprehensive as the American Customs Laws
to conform with the existing conditions of the country.
2.
Philippine Administrative Act No. 355 passed by the Philippine
Commission on February 6, 1902. The full implementation of this
Act, however, was considered inadequate and incomplete, so the
Customs Service Act No. 355, called the Philippine Customs Service
Act was passed to amend the previous laws. After several modifications
and amendments, the Philippine Customs Service finally became
a practical counterpart of the American Customs Service.
3.
Act No. 357 reorganized the Philippine Customs Service and
officially designated the Insular Collector of Customs as Collector
of Customs for the Port of Manila.
4.
Act No. 625 abolished the Captain of the Port for the Port
of Manila.
5.
Public Act No. 430 transformed the Philippine Customs Service
to a Bureau of Customs and Immigration under the supervision
and control of the Department of Finance and Justice.
When the Department of Justice became a separate office from the Department
of Finance, the Customs Service remained under the umbrella of the
latter which set-up remained up to this time.
