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    Chapter 3 Exercise of Police Authority

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    Ian Agatha Andres
    This document discusses the exercise of customs jurisdiction and police authority. It aims to clarify the extent and limits of customs jurisdiction over imported and exported goods, as well as the prevention of customs fraud. It authorizes certain officials to conduct searches, seizures, and arrests related to smuggled or prohibited goods. These include customs officials, military and law enforcement with authorization, and tax officials in cases involving tax payments. The document also discusses coordination requirements, seizure procedures, and defines the scope and conditions governing the exercise of police authority, including custody of seized goods.

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    Chapter 3 Exercise of Police Authority

    Uploaded by

    Ian Agatha Andres
    64 views6 pages
    This document discusses the exercise of customs jurisdiction and police authority. It aims to clarify the extent and limits of customs jurisdiction over imported and exported goods, as well as the prevention of customs fraud. It authorizes certain officials to conduct searches, seizures, and arrests related to smuggled or prohibited goods. These include customs officials, military and law enforcement with authorization, and tax officials in cases involving tax payments. The document also discusses coordination requirements, seizure procedures, and defines the scope and conditions governing the exercise of police authority, including custody of seized goods.

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    This document discusses the exercise of customs jurisdiction and police authority. It aims to clarify the extent and limits of customs jurisdiction over imported and exported goods, as well as the prevention of customs fraud. It authorizes certain officials to conduct searches, seizures, and arrests related to smuggled or prohibited goods. These include customs officials, military and law enforcement with authorization, and tax officials in cases involving tax payments. The document also discusses coordination requirements, seizure procedures, and defines the scope and conditions governing the exercise of police authority, including custody of seized goods.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    64 views6 pages

    Chapter 3 Exercise of Police Authority

    Uploaded by

    Ian Agatha Andres
    This document discusses the exercise of customs jurisdiction and police authority. It aims to clarify the extent and limits of customs jurisdiction over imported and exported goods, as well as the prevention of customs fraud. It authorizes certain officials to conduct searches, seizures, and arrests related to smuggled or prohibited goods. These include customs officials, military and law enforcement with authorization, and tax officials in cases involving tax payments. The document also discusses coordination requirements, seizure procedures, and defines the scope and conditions governing the exercise of police authority, including custody of seized goods.

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    © All Rights Reserved
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    CAO 3-2019: Customs Jurisdiction and Exercise of

    Police Authority

    Prof. Jhey May-As, LCB, MBA


    Objectives
    • To clarify the extent and limits of the exercise of customs jurisdiction
    and police authority, including border protection and the prevention
    and suppression and other customs fraud;
    • To implement a clear and effective system in the exercise of customs
    jurisdiction control from the moments the imported goods enter
    customs jurisdiction and after release from customs custody, including
    the exportation of goods
    • To provide conditions for the exercise of police authority by Customs
    Officers or deputized officers in the apprehension of smuggled or
    prohibited goods, including those in the freeport zones.
    EXERCISE OF POLICE AUTHORITY

    • SEC. 214. Persons Exercising Police Authority. – For the effective


    implementation of this Act, the following persons are authorized to
    effect search, seizure, and arrest:
    (a) Officials of the Bureau, District Collectors, Deputy District Collectors,
    police officers, agents, inspectors and guards of the Bureau;

    (b) Upon authorization of the Commissioner, officers and members of the


    Armed Forces of the Philippines (AFP) and national law enforcement
    agencies; and

    (c) Officials of the BIR on all cases falling within the regular performance
    of their duties, when payment of internal revenue taxes is involved.
    EXERCISE OF POLICE AUTHORITY
    All officers authorized by the Commissioner to exercise police authority shall at all times
    coordinate with the Commissioner.

    Goods seized by deputized officers pursuant to this section shall be physically turned-over
    immediately to the Bureau, unless provided under existing laws, rules and regulations.

    For this purpose, mission orders shall clearly indicate the specific name carrying out the mission
    and the tasks to be carried out.

    Subject to the approval of the Secretary of Finance, the Commissioner shah1 define the scope,
    areas covered, procedures and conditions governing the exercise of such police authority including
    custody and responsibility for the seized goods.  The rules and regulations to this effect shall be
    furnished to the concerned government agencies and personnel for guidance and compliance.

    All seizures pursuant to this section must be effected in accordance with the provisions on the
    conduct of seizure proceedings provided for in Chapters 3 and 4 of Title XI of this Act.
    QUESTIONS?

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