The Bureau of Customs (abbreviated BoC or BOC; Filipino: Kawanihan ng Adwana) is a Filipino government agency that is responsible for the collecting of customs duties, excise duties, and other indirect taxes in the Philippines.

When the Civil Government was established in the Philippines, the most important laws passed by the Philippine Commission were the following: When the Department of Justice became a separate office from the Department of Finance, the customs service remained under the umbrella of the latter which set-up remained up to this time.

On May 28, 2017, the Bureau of Customs (BOC) seized ₱6.4 billion worth of methamphetamine in two warehouses in Barangay Ugong of Valenzuela, Metro Manila.

The seizure was made in accordance to a Letter of Authority issued by BOC Commissioner Nicanor Faeldon.

The BOC officials were accompanied by personnel of the National Bureau of Investigation and Philippine Drug Enforcement Agency who inspected the warehouses found the contraband in five metal cylinders.

The cargo of the ship was lodged on the next day by Customs broker, Teejay Marcellana, who claims that the shipment contained kitchenware.

The following day, the importer of the goods, EMT Trading, which is owned by Eirene Tatad, paid the customs and duties for the shipment.

According to protocol, shipments accepted by first-time importers or from China were not allowed to be passed through the green lane.

[4] Chinese businessman Richard Tan, also known as Chen Ju Long, narrated during the congressional hearing that he called the Bureau of Customs at 11pm after he was informed about the illegal drugs shipment.

Customs broker, Mark Taguba claims that Tan was behind the smuggling of the drugs who says that he was hired by the businessman to "fix" the shipment through a middle man named Kenneth Dong.

[4] The Philippine Senate Blue Ribbon Committee investigated and called the BOC personnel with links to the case as either incompetent or corrupt.

The Customs Intelligence and Investigation Service (CIIS) is the service of the Bureau mandated to the collection, collation, and evaluation of data and information on acts of economic sabotage and the conduct of surveillance, investigation and apprehension of cases involving violations of customs, tariff laws and regulations.