Republic Act No. 1973 an Act to Revise and Codify the Tariff and Customs Laws of the Philippines.

This Law provides for imported articles subject to duty, prohibited importation and rates of import duty. Book I refers to tariff law and different goods, commodities and food stuff subject to import tariff. Schedules of this Law defines goods subject to tariff duties including live animals, meat and edible meat offals, fish, crustaceans and mollusks, dairy produce, raw materials, live trees and other plants, edible vegetables and certain roots and tubers, edible fruits and nuts, coffee and tea, cereals, products of the milling industry, oil seeds and sugars and sugar confectionery. Book II on Customs Law refers to the Bureau of Customs, organisation, function and jurisdiction of the Bureau, collection districts and ports of entry, registration of vessels, coastwise trade and licensing of marine officers, vessels and aircraft in foreign trade and ascertainment, collection and recovery of import duty. This Code starts with Section 101 and ends in Section 3705.