Customs Memorandum Circular
This contains dissemination of instructions and other information for the guidance of all officials
and employees and the public in general, including the circularization of rulings, precedents, laws,
or regulations of general interest, the opinions of the Secretary of Justice, resolutions and
decisions of courts and the Chairman of the Civil Service Commission which affect the functions and
duties of the Bureau's personnel. This also includes such rules and regulations which are issued by
the different agencies of the government and which affect the functions of the Bureau. This however,
does not include matters effecting valuations, appraisal, classification and liquidation of imported
articles which are covered by another series of Customs Circular.