Customs Modernization and Tariff Act
Section 205. Copies of Goods Declaration. - The Commissioner shall regularly furnish the NEDA, the Philippine Statistics Authority (PSA), the Bureau of Internal Revenue (BIR.) and the Tariff Commission electronic copies of all customs goods declaration processed and cleared by the Bureau.
Upon request, the Tariff Commission shall have access to, and the right to be furnished with copies of liquidated goods declaration and other documents supporting the goods declaration as finally filed in the Commission on Audit (COA).
For this purpose, the Bureau shall maintain electronic records of goods declaration and other documents supporting the declaration.