Which law served as the primary tariff and customs code until the Customs Modernization and Tariff Act in 2016?

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

Answer: (D)

The main idea here is identifying the legal framework that served as the backbone for tariffs and customs before modernization in 2016. Presidential Decree No. 1464, issued in 1978, served as the primary Tariff and Customs Code, providing the comprehensive rules for tariff schedules, classification, valuation, duties, and the operations of the Bureau of Customs and related agencies. It established a unified, coherent system that governed how goods were brought into the country and how duties were assessed for many years. In 2016, the Customs Modernization and Tariff Act replaced this framework, introducing modern procedures, risk-based processes, and alignment with international standards. The other issuances were important reforms or reorganizations, but they did not stand as the overarching tariff and customs code for the period before the 2016 act.