​A Comparison Table of the

Tariff & Customs Code, and the Customs Modernization & Tariff Act

• Preliminary Provisions

• Bureau of Customs

• Customs Jurisdiction and Control

• Import Clearance and Formality

• Export Clearance and Formality

• Import Duty and Tax

• Tax and Duty Deferment

• Duty Drawback and Refund

• Post Clearance Audit

• Administrative and Judicial

• Offenses and Penalties

• Tariff Administration