The Tariff Commission (TC) is a government agency of the Republic of the Philippines.

Its mandate and functions are prescribed under Republic Act (RA) 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA). RA 10863 was signed by President Benigno S. Aquino III on 30 May 2016 and took effect on 1 June 2016 (i.e., 15 days after its complete publication in the Manila Bulletin newspaper).

TC performs both governmental and quasi-judicial functions. Under the CMTA, which updates and expands TC’s mandate under Presidential Decree 1464 (s. 1978), also known as the Tariff and Customs Code of the Philippines, TC has the following functions:
    1. adjudicate cases on the application of trade remedies against imports;
    2. study the impact of tariff policies and programs on national competitiveness and consumer welfare in line with the economic objectives of the government;
    3. administer the Philippine tariff schedules and tariff nomenclatures;
    4. issue advance rulings on tariff classification of imported goods and render rulings on disputes over tariff classification of goods;
    5. provide the President and Congress with independent analysis, information and technical support on matters related to tariff and non-tariff measures affecting Philippine industries and exports for policy guidance;
    6. analyze the nature and composition, and the classification of goods according to tariff commodity classification and heading number for customs and other related purposes, which information shall be furnished certain government agencies;
    7. review the trade agreements for negotiation and trade agreements entered into by the Philippines and make recommendations, if necessary, on the consistency of the terms of the agreements with the national policy objectives; and
    8. conduct public consultations and public hearings pursuant to its functions.

    TC is an attached agency of the National Economic and Development Authority.