Advance Rulings and Dispute Rulings

Who may request for an Advance Ruling?

Importer, Exporter, Authorized Agent

What is the period for the Bureau to issue an advance ruling?

30 days from the date of receipt of request

Where to apply for a Classification Ruling?

Tariff Commission

What are the conditions for application of Advance ruling of TC?

It should cover 1 product only.

Period for TC to acknowledge receipt of the application and notify applicant of additional documents.

Within 10 CD

Period allowed for Applicant on Advance Ruling to submit additional documents

Within 10 CD from receipt of notice

In case of Dispute, and the decision is adverse to BOC, Period to elevate documents to SoF

Within 5 days from receipt of copy of adverse decision

Validity of an Advanced Ruling for Tariff Classifications

Within 5 years from date of issuance for Classification, 3 years for Valuation and Origin

When to apply for Advance ruling on Tarrif Classifications?

At least 90 days before importation

What are the grounds for an Advance Ruling on TC to be denied?

Not in prescribed form, Cannot determine based on Facts, Non payment of Filing fee, Did not adhere to period to file

How much is the filing fee for Advance Rulings?

Php 1,500 per Advance Ruling

Who may request for an Advance Ruling on Valuation?

Importer, Exporter, Authorized Agent

What is the period for the Bureau to issue an advance ruling on Valuation?

30 days from submission of application

Who inititates dispute in Valuation Ruling?

Customs Examiner or Appraiser

Where to apply for a Valuation Ruling?

OCOM

Period for Bureau to acknowledge receipt of the application and notify applicant of additional documents.

Within 15 WD

Period allowed for Applicant on Advance Ruling to submit additional documents

Within 30 from receipt of notice

In case of Valuation Dispute of highly technical case, period for DC to inform importer

Within 2 days

In case of Valuation Dispute of highly technical case, period for DC to resolve valuation issue

Wihin 15 days from receipt of Position Papers

Period to submit position papers for Valuation Dispute of highly technical case

Within 5 days from receipt of notice

In a Valuation dispute, and DC affirms ruling as it is not a highly difficult issue, period to inform importer of addt'l duties

Within 48 hours

Who may request for an Advance Ruling on ROO?

Importer, Exporter, Authorized Agent

What is the period for the Bureau to issue an advance ruling on ROO?

30 days from submission of application

Who inititates dispute in ROO?

Customs Examiner or Appraiser

Customs Examiner or Appraiser

OCOM

Where to verify CO?

Country of Origin

Period for Bureau to acknowledge receipt of the application and notify applicant of additional documents for Advance Ruling on COO

Within 15 WD

Period allowed for Applicant on Advance Ruling for COO to submit additional documents

Within 30 from receipt of notice

What are the GENERAL conditions for application of Advance ruling?

Covers 1 product only

Period for application of all kinds of ADVANCE RULING.

At least 90 days before importation

Period of Appeal to CTA for aggrieved parties in Advance Ruling?

Within 30 days from receipt of Adverse Ruling

Who shall promulgate the rules and regulations on the provisions for Advance Ruling

Secretary of Finance upon recommendation of Bureau and Commission

If the Importer does agree with the reclassification, where to elevate the matter?

- Principal Appraiser - Chief, FED or equivalent unit - DepCol for Assessment - DC

What is a valid classification dispute?

- when the importer does not agree with the reclassification of DC

Highly Technical/Difficult

- DC refer to TC

- may release under tentative assessment as payment of declared D/T and posting of security to cover the disputed amount

Not Difficult/Not Highly Technical

- DC adopts the finding of the Customs Officer

- direct importer to pay

- importer may appeal to TC within 15 days or CTA 30 days

Highly Technical/Difficult

- inform the importer within 2 days

- import 5 days to submit position papers, 15 days for DC to resolve

- may release under tentative assessment

Not Difficult/Not Highly Technical

- DC adopts the finding of the Customs Officer

- direct importer to pay

What shall the importer do if he does not agree with the Customs Officer?

- formally request DC for the verification of CO to issuing country

- DC shall forward to DepCom, AOCG for verification from issuing authority

- may request release under tentative assessment

The customs officer may challenge the declaration made by importer

- the DC require the importer and customs officer to submit position paper within 5 days

- 15 days for DC to resolve

- importer may request release under tentative assessment

period to file protest to OCOM

- 15 days from receipt of advance ruling of DC

- or 15 days from payment due to advance ruling of DC

Scope of Protest

- limited to the particulr goods subject of goods declaration but any other issues may be raise in regard to gd

When is OCOM to render decision in Protest?

- within 30 days from receipt of protest

When to file an MR to OCOM?

- 15 days from receipt of a ruling