Remedies under the Customs modernization and Tariff Act

What must a taxpayer do before filing a protest against assessed duties and taxes?

The taxpayer must first pay the assessed duties and taxes.

How long does a taxpayer have to file a protest with the Commissioner of Customs after paying under protest?

15 days.

What happens if an assessment is not protested within 15 days of receiving the notice?

The assessment is deemed final.

What are the options available if the Commissioner of Customs sustains a protest?

The COC will issue an appropriate order, and the entry (importation) will be reassessed if needed.

What can a taxpayer do if their protest is denied by the Commissioner of Customs?

The taxpayer has 30 days to file a Petition for Review with the Court of Tax Appeals (CTA) Division.

What is the time limit for filing a claim for a refund of duties with the Bureau of Customs?

12 months (1 year) from the date of payment.

What should a taxpayer do if their initial claim for a refund is denied?

Appeal to the Commissioner of Customs within 30 days.

What is required for the Bureau of Customs to refund internal revenue taxes?

A certification from the Commissioner of Internal Revenue (CIR) granting the refund claim.

What is forfeiture in the context of customs law?

Forfeiture is the government's acquisition of goods due to violations of the Customs Modernization and Tariff Act (CMTA).

What is the time frame for an importer to file a Notice of Appeal against a District Collector's decision?

15 days from receiving the adverse decision, or 5 days if the goods are perishable.

What happens if the District Collector does not render a decision within the specified period?

The District Collector's decision is deemed affirmed.

What is the time limit for the Commissioner of Customs to decide on an appeal from the District Collector?

30 days generally, or 15 days for perishables.

What occurs if the District Collector's decision is favorable to the importer?

The District Collector automatically elevates the records to the Commissioner of Customs within 5 days.

What is the finality of the Secretary of Finance's decision on an automatic review?

The SOF's decision is final upon the Bureau.

What can an importer do if they receive an adverse decision from the Secretary of Finance?

They can file a Petition for Review with the CTA Division within 30 days.

What is the procedure for refunding both duties and internal revenue taxes?

Follow the procedure for refunding duties only and the procedure for recovering erroneously collected taxes under the NIRC.