Republic Act No. 10863 on the Customs Modernization and Tariff Act (CMA). Country/Territory Philippines Document type Legislation Date 2015 Source FAO, FAOLEX Long titleAn Act Modernizing the Customs and Tariff Administration. Subject Livestock, Food & nutrition, Cultivated plants Keyword International trade Procedural matters Legal proceedings/administrative proceedings Governance Enforcement/compliance Tax/levy Agricultural commodities Geographical area Asia, Asia and the Pacific, East Asian Seas, North Pacific, South-Eastern Asia Entry into force notes This Act shall take effect 15 days after its publication in the Official Gazette or in a newspaper of general circulation. Abstract This Republic Act, consisting of 1805 sections divided into XVIII Titles, establishes the Modernization of the Customs and Tariff Administration, known as the Customs Modernization and Tariff Act (CMTA). The Act declares the policy of the State to protect and enhance government revenue, institute fair and transparent customs and tariff management that will efficiently facilitate international trade, prevent and curtail any form of customs fraud and illegal acts, and modernize customs and tariff administration. The President may suspend, disallow or completely withdraw any conditionally free importation related to tax and duty exemption imports for: Aquatic products such as fishes, crustaceans, mollusks, marine animals, seaweeds, fish oil, roe, caught or gathered by fishing vessels of Philippine registry: Provided, That they are imported in such vessels or in crafts attached thereto: Provided, however, That they have not been landed in any foreign territory or, if so landed, that they have been landed solely for transshipment without having been advanced in condition. Full text English Website customs.gov.ph