Which instrument created the consolidation and codification of all tariff and customs laws of the Philippines?

• A. Presidential Decree No. 34, s. 1972
• B. Executive Order No. 143, s. 2000
• C. Presidential Decree No. 1464
• D. Executive Order No. 230, s. 1987

Answer: (C)

The key idea here is identifying the instrument that unifies all tariff and customs provisions into a single, organized code. Presidential Decree No. 1464 did exactly that by creating the Tariff and Customs Code of the Philippines, a formal consolidation and codification of all tariff and customs laws into one coherent framework. Enacted in 1978, it standardizes how tariffs are classified, valued, and collected, and it sets out the procedures and authority for administering these duties under a single code. This explicit aim of bringing all tariff and customs provisions under one code is what makes it the best answer. The other instruments address different reforms or issues and do not establish the unified tariff and customs code.