Republic Act No. 10863 on the Customs Modernization and Tariff Act (CMA).

This Republic Act, consisting of 1805 sections divided into XVIII Titles, establishes the Modernization of the Customs and Tariff Administration, known as the Customs Modernization and Tariff Act (CMTA). The Act declares the policy of the State to protect and enhance government revenue, institute fair and transparent customs and tariff management that will efficiently facilitate international trade, prevent and curtail any form of customs fraud and illegal acts, and modernize customs and tariff administration. The President may suspend, disallow or completely withdraw any conditionally free importation related to tax and duty exemption imports for: Aquatic products such as fishes, crustaceans, mollusks, marine animals, seaweeds, fish oil, roe, caught or gathered by fishing vessels of Philippine registry: Provided, That they are imported in such vessels or in crafts attached thereto: Provided, however, That they have not been landed in any foreign territory or, if so landed, that they have been landed solely for transshipment without having been advanced in condition.
Animals, except race horses, and plants for scientific, experimental propagation or breeding, and for other botanical, zoological and national defense purposes. Free entry of animals for breeding purposes shall be restricted to animals of recognized breed, duly registered in the record or registry established for that breed, and certified as such by the Bureau of Animal Industry (BAI). The certification of animals, duly authenticated by the proper custodian of such record or registry, shall be submitted to the District Collector, together with the affidavit of the owner or importer that such animal is the animal described in said certificate of record. Section 118 specifies the Prohibited Importation and Exportation products.