The instrument credited with establishing the Tariff Commission’s reorganization into a sectoral structure with five divisions is which?

• A. Presidential Decree No. 34, s. 1972
• B. Executive Order No. 230, s. 1987
• C. Executive Order No. 292, s. 1987
• D. Presidential Decree No. 1464

Answer: (C)

The instrument that established a sectoral structure with five divisions for the Tariff Commission is Executive Order No. 292, series 1987, which is the Administrative Code of 1987. This code reorganized many government agencies to a sectoral framework, allowing specialized units to handle tariff and trade matters by major economic sectors. By design, this gave the Tariff Commission a five-division structure to align with the broader reform of administrative organization and to improve coordinated policy-making across different parts of the economy. Other instruments from the period either served different purposes or did not explicitly implement this sectoral reorganization, so they do not fit as the source of the five-division structure.