The Bureau of Customs (abbreviated BoC or BOC; Filipino: Kawanihan ng Adwana) is a Philippine government agency under the Department of Finance. It is responsible for regulating and facilitating trade, assessment and collecting import duties and taxes, combating illegal trade and other forms of customs fraud, and devising and managing customs management systems for trade facilitation. The Bureau of Customs was established on February 5, 1902 by the Insular Government, while the Philippines was a possession of the United States.