The Tariff and Customs Code of the Philippines superseded which prior law?

The Tariff and Customs Code of the Philippines superseded which prior law?

• A. Tariff Act of 1909
• B. Tariff and Customs Code 1937
• C. PD No. 1
• D. RA No. 1937

Answer: (A)

Understanding how new legislation replaces older rules helps here: a comprehensive Tariff and Customs Code brings together duties, classifications, valuation, and procedures under one statute, replacing older tariff laws that served the same subject. In the Philippines, the Tariff and Customs Code superseded the Tariff Act of 1909, which was the governing tariff law from the American period. The other options refer to different instruments or older codes that did not stand as the overarching tariff framework, so they are not the law that was superseded.

Understanding how new legislation replaces older rules helps here: a comprehensive Tariff and Customs Code brings together duties, classifications, valuation, and procedures under one statute, replacing older tariff laws that served the same subject. In the Philippines, the Tariff and Customs Code superseded the Tariff Act of 1909, which was the governing tariff law from the American period. The other options refer to different instruments or older codes that did not stand as the overarching tariff framework, so they are not the law that was superseded.