CL - DAY 03
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145 Terms
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An official written and binding ruling issued by the Commissioner which provides the requesting person with an assessment of:
1. origin; or
2. treatment to be applied on certain elements of customs value, prior to an import or export transaction for a specified period.
1. origin; or
2. treatment to be applied on certain elements of customs value, prior to an import or export transaction for a specified period.
Advance Ruling Definition: Bureau of Customs (CAO-03-2016/CMO-30-2016)
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Advance Ruling Definition: Bureau of Customs (CAO-03-2016/CMO-30-2016)
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An official written and binding ruling issued by the _____ which provides the requesting person with an assessment of:
1. origin; or
2. treatment to be applied on certain elements of customs value, prior to an import or export transaction for a specified period.
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An official written and binding ruling issued by the _____ which provides the requesting person with an assessment of:
1. origin; or
2. treatment to be applied on certain elements of customs value, prior to an import or export transaction for a specified period.
Commissioner
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Advance Ruling Definition: Bureau of Customs (CAO-03-2016/CMO-30-2016)
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An official written and binding ruling issued by the Commissioner which provides the requesting person with an assessment of:
1. \
2. \
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An official written and binding ruling issued by the Commissioner which provides the requesting person with an assessment of:
1. \
2. \
origin or treatment to be applied on certain elements of customs value, prior to an import or export transaction for a specified period
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Ruling only benefits the requesting party.
Advance Ruling Definition: Bureau of Customs (CAO-03-2016/CMO-30-2016)
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Advance Ruling Definition: Bureau of Customs (CAO-03-2016/CMO-30-2016)
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Ruling only benefits the _____.
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Ruling only benefits the _____.
requesting party
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An official written decision issued by the Commission which provided the Applicant with the appropriate tariff classification of goods under the AHTN prior to importation or exportation.
Advance Ruling Definition: Tariff Commission (Commission Order No. 2017-01)
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Condition | Bureau of Customs
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Must relate only to _____.
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Must relate only to _____.
one good or product
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Condition | Tariff Commission
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Shall cover only _____.
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Shall cover only _____.
one product or goods
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Period to file application | Bureau of Customs
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_____ before the date of the importation in question which is the date of lodgement of goods declaration.
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_____ before the date of the importation in question which is the date of lodgement of goods declaration.
At least ninety (90) calendar days
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Period to file application | Bureau of Customs
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At least ninety (90) calendar days _____ in question which is the date of lodgement of goods declaration.
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At least ninety (90) calendar days _____ in question which is the date of lodgement of goods declaration.
before the date of the importation
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Period to file application | Tariff Commission
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Should be filed at least _____ before the date of importation or exportation.
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Should be filed at least _____ before the date of importation or exportation.
ninety (90) days
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Period to file application | Tariff Commission
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Should be filed at least ninety (90) days _____.
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Should be filed at least ninety (90) days _____.
before the date of importation or exportation
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Person who may apply | Bureau of Customs
Importer, Foreign Exporter or Foreign Producer or apply thru their authorized agent
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Person who may apply | Tariff Commission
Importer, Domestic Exporter or Foreign Exporter or apply thru their authorized agent
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Procedure for filing application and fee | Bureau of Customs
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An _____ shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
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Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
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Downloadable Advance Ruling Form in Bureau of Customs website and pay at BOC in-house bank (Land Bank of the Philippines).
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Foreign Applicants: payment thru wire transfer
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An _____ shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
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Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
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Downloadable Advance Ruling Form in Bureau of Customs website and pay at BOC in-house bank (Land Bank of the Philippines).
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Foreign Applicants: payment thru wire transfer
importer, a foreign exporter or its authorized agent
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Procedure for filing application and fee | Bureau of Customs
An importer, a foreign exporter or its authorized agent shall apply _____ for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
Downloadable Advance Ruling Form in Bureau of Customs website and pay at BOC in-house bank (Land Bank of the Philippines).
Foreign Applicants: payment thru wire transfer
electronically
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Procedure for filing application and fee | Bureau of Customs
An importer, a foreign exporter or its authorized agent shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: _____ )
Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
Downloadable Advance Ruling Form in Bureau of Customs website and pay at BOC in-house bank (Land Bank of the Philippines).
Foreign Applicants: payment thru wire transfer
Technical Support Team - Advance Ruling
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Procedure for filing application and fee | Bureau of Customs
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An importer, a foreign exporter or its authorized agent shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
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Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of _____.
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Downloadable Advance Ruling Form in Bureau of Customs website and pay at BOC in-house bank (Land Bank of the Philippines).
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Foreign Applicants: payment thru wire transfer
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An importer, a foreign exporter or its authorized agent shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
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Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of _____.
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Downloadable Advance Ruling Form in Bureau of Customs website and pay at BOC in-house bank (Land Bank of the Philippines).
\
Foreign Applicants: payment thru wire transfer
P1,500.00
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Procedure for filing application and fee | Bureau of Customs
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An importer, a foreign exporter or its authorized agent shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
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Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
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Downloadable Advance Ruling Form in _____ and pay at BOC in-house bank (Land Bank of the Philippines).
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Foreign Applicants: payment thru wire transfer
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An importer, a foreign exporter or its authorized agent shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
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Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
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Downloadable Advance Ruling Form in _____ and pay at BOC in-house bank (Land Bank of the Philippines).
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Foreign Applicants: payment thru wire transfer
Bureau of Customs website
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Procedure for filing application and fee | Bureau of Customs
An importer, a foreign exporter or its authorized agent shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
Downloadable Advance Ruling Form in Bureau of Customs website and pay at _____.
Foreign Applicants: payment thru wire transfer
BOC in-house bank (Land Bank of the Philippines)
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Procedure for filing application and fee | Bureau of Customs
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An importer, a foreign exporter or its authorized agent shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
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Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
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Downloadable Advance Ruling Form in Bureau of Customs website and pay at BOC in-house bank (Land Bank of the Philippines).
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Foreign Applicants: payment thru _____
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An importer, a foreign exporter or its authorized agent shall apply electronically for an Advance Ruling to the Office of the Commissioner (Attn: Technical Support Team - Advance Ruling)
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Together with the presentation of proof of payment of non-refundable Advance Ruling Application fee of P1,500.00.
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Downloadable Advance Ruling Form in Bureau of Customs website and pay at BOC in-house bank (Land Bank of the Philippines).
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Foreign Applicants: payment thru _____
wire transfer
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Procedure for filing application and fee | Tariff Commission
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Submit _____ together with supporting documents and samples, if required. Tariff Commission shall assess the sufficiency of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: P1,000.00
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Submit _____ together with supporting documents and samples, if required. Tariff Commission shall assess the sufficiency of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: P1,000.00
three (3) copies of application form
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Procedure for filing application and fee | Tariff Commission
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Submit three (3) copies of application form together with _____ , if required. Tariff Commission shall assess the sufficiency of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: P1,000.00
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Submit three (3) copies of application form together with _____ , if required. Tariff Commission shall assess the sufficiency of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: P1,000.00
supporting documents and samples
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Procedure for filing application and fee | Tariff Commission
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Submit three (3) copies of application form together with supporting documents and samples, if required. _____ shall assess the sufficiency of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: P1,000.00
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Submit three (3) copies of application form together with supporting documents and samples, if required. _____ shall assess the sufficiency of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: P1,000.00
Tariff Commission
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Procedure for filing application and fee | Tariff Commission
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Submit three (3) copies of application form together with supporting documents and samples, if required. Tariff Commission shall assess the _____ of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: P1,000.00
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Submit three (3) copies of application form together with supporting documents and samples, if required. Tariff Commission shall assess the _____ of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: P1,000.00
sufficiency
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Procedure for filing application and fee | Tariff Commission
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Submit three (3) copies of application form together with supporting documents and samples, if required. Tariff Commission shall assess the sufficiency of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: _____
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Submit three (3) copies of application form together with supporting documents and samples, if required. Tariff Commission shall assess the sufficiency of the filled-up form and its supporting documents before payment of fees and assignment of a unique application reference number.
Current fee: _____
P1,000.00
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Grounds for non-acceptance of an application | Bureau of Customs
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Any request that does not comply with requirements (one product specific information required, proof of payment) will be rejected and returned to the Applicant.
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A written order identifying the information missing from the request and with a clear statement why a ruling cannot be issued.
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Any request that does not comply with requirements (one product specific information required, proof of payment) will be rejected and returned to the Applicant.
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A written order identifying the information missing from the request and with a clear statement why a ruling cannot be issued.
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Grounds for non-acceptance of an application | Tariff Commission
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1. Application is not in the prescribed application form;
2. If it is not possible to determine the tariff classification based on the presented information/documents;
3. Request pertains to multiple goods under different subheadings and ascertained by the Tariff Commission;
4. The application is filed less than ninety (90) days before importation or exportation;
5. Non-payment of filing fees.
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1. Application is not in the prescribed application form;
2. If it is not possible to determine the tariff classification based on the presented information/documents;
3. Request pertains to multiple goods under different subheadings and ascertained by the Tariff Commission;
4. The application is filed less than ninety (90) days before importation or exportation;
5. Non-payment of filing fees.
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Acknowledgement of application | Bureau of Customs
Within _____ acknowledge electronically receipt of the application.
fifteen (15) days
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Acknowledgement of application | Bureau of Customs
Within fifteen (15) days acknowledge _____ of the application.
electronically receipt
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Grounds for non-acceptance of an application | Tariff Commission
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Within _____, Tariff Commission shall acknowledge receipt of application and notify applicant of the need for additional information and on-site verification.
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Within _____, Tariff Commission shall acknowledge receipt of application and notify applicant of the need for additional information and on-site verification.
ten (10) days
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Grounds for non-acceptance of an application | Tariff Commission
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Within ten (10) days, _____ shall acknowledge receipt of application and notify applicant of the need for additional information and on-site verification.
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Within ten (10) days, _____ shall acknowledge receipt of application and notify applicant of the need for additional information and on-site verification.
Tariff Commission
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Grounds for non-acceptance of an application | Tariff Commission
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Within ten (10) days, Tariff Commission shall acknowledge receipt of application and notify _____ of the need for additional information and on-site verification.
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Within ten (10) days, Tariff Commission shall acknowledge receipt of application and notify _____ of the need for additional information and on-site verification.
applicant
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Grounds for non-acceptance of an application | Tariff Commission
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Within ten (10) days, Tariff Commission shall acknowledge receipt of application and notify applicant of the need for _____.
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Within ten (10) days, Tariff Commission shall acknowledge receipt of application and notify applicant of the need for _____.
additional information and on-site verification
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Time Frame to issue ruling | Bureau of Customs
Within _____ from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
thirty (30) working days
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Time Frame to issue ruling | Bureau of Customs
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Within thirty (30) working days _____. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
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Within thirty (30) working days _____. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
from receipt of application or additional documents for information
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Time Frame to issue ruling | Bureau of Customs
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Within thirty (30) working days from receipt of application or additional documents for information. _____ during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
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Within thirty (30) working days from receipt of application or additional documents for information. _____ during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
At any time
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Time Frame to issue ruling | Bureau of Customs
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Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within _____.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
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Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within _____.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
thirty (30) days from the date of receipt of the notice
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Time Frame to issue ruling | Bureau of Customs
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Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be _____. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
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Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be _____. Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
extended upon request
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Time Frame to issue ruling | Bureau of Customs
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Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within _____, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
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Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within _____, the issuing authority shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
three (3) days from issuance of a ruling
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Time Frame to issue ruling | Bureau of Customs
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Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the _____ shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
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Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the _____ shall notify the requesting party of such ruling. (Sec. 1501, CMTA)
issuing authority
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Time Frame to issue ruling | Bureau of Customs
Within thirty (30) working days from receipt of application or additional documents for information. At any time during the course of an evaluation of a request, BOC may require additional information which shall be submitted within thirty (30) days from the date of receipt of the notice.
Such period may be extended upon request. Within three (3) days from issuance of a ruling, the issuing authority shall notify the _____ of such ruling. (Sec. 1501, CMTA)
requesting party
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Time Frame to issue ruling | Tariff Commission
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_____ may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
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_____ may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
Tariff Commission
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Time Frame to issue ruling | Tariff Commission
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Tariff Commission may request for _____ anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
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Tariff Commission may request for _____ anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
additional information
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Time Frame to issue ruling | Tariff Commission
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Tariff Commission may request for additional information _____ during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
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Tariff Commission may request for additional information _____ during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
anytime
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Time Frame to issue ruling | Tariff Commission
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. _____ shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. _____ shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
Applicant
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Time Frame to issue ruling | Tariff Commission
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit _____ within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit _____ within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
additional information or allow on-site verification
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Time Frame to issue ruling | Tariff Commission
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice _____.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice _____.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
ten (10) days from date of receipt of notice
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Time Frame to issue ruling | Tariff Commission
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall _____. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall _____. Within thirty (30) days from receipt of the application, sufficient in form and substance or upon the submission of all additional documents required.
stay
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Time Frame to issue ruling | Tariff Commission
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within _____, sufficient in form and substance or upon the submission of all additional documents required.
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Tariff Commission may request for additional information anytime during the prescribed period to issue ruling. Applicant shall submit additional information or allow on-site verification within ten (10) days from date of receipt of notice.
Pending submission of the additional information or on-site verification the running of the thirty (30) day period to issue ruling shall stay. Within _____, sufficient in form and substance or upon the submission of all additional documents required.
thirty (30) days from receipt of the application
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Grounds for non-issuance, denial | Bureau of Customs
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1. Issue involves a matter before the courts or is subject of administrative review, or under post clearance audit;
2. A request for Ruling on the same goods is already filed by the same Applicant;
3. An earlier request filed by an agent shall be declined if a latter request is filed by the principal;
4. A Ruling on the same goods has been issued to the same requesting person; and
5. Request is based on hypothetical situation. Applicant shall be notified through electronic means citing the reasons for the denial.
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1. Issue involves a matter before the courts or is subject of administrative review, or under post clearance audit;
2. A request for Ruling on the same goods is already filed by the same Applicant;
3. An earlier request filed by an agent shall be declined if a latter request is filed by the principal;
4. A Ruling on the same goods has been issued to the same requesting person; and
5. Request is based on hypothetical situation. Applicant shall be notified through electronic means citing the reasons for the denial.
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Grounds for non-issuance, denial | Tariff Commission
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1. Failure to provide the required additional information within the required period;
2. Goods involved are subject of a pending court litigation or of an administrative review or of an appeal involving tariff classification;
3. Applicant did not allow on-site verification;
4. Misrepresentation; and
5. Other similar cases. Applicant shall be promptly notified in writing and reasons for non-issuance of ruling.
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1. Failure to provide the required additional information within the required period;
2. Goods involved are subject of a pending court litigation or of an administrative review or of an appeal involving tariff classification;
3. Applicant did not allow on-site verification;
4. Misrepresentation; and
5. Other similar cases. Applicant shall be promptly notified in writing and reasons for non-issuance of ruling.
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Withdrawal application: Request is deemed withdrawn | Bureau of Customs
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Expressly: At the instance of the applicant at any time before issuance of ruling.
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Impliedly:
1. Applicant imports less than ninety (90) days after filing of application or submission of complete information or documents.
2. Applicant fails to submit additional information required within prescribed period.
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Expressly: At the instance of the applicant at any time before issuance of ruling.
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Impliedly:
1. Applicant imports less than ninety (90) days after filing of application or submission of complete information or documents.
2. Applicant fails to submit additional information required within prescribed period.
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Withdrawal application: Request is deemed withdrawn | Tariff Commission
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An application may be withdrawn at any time before the issuance of Ruling.
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An application may be withdrawn at any time before the issuance of Ruling.
55
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Effectivity of Ruling and Validity | Bureau of Customs
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Takes effect on the _____ unless another date is specified in ruling, provided that the facts or circumstances on which the ruling is based remain unchanged as of the date of importation. Valid for three (3) years from the date of issuance, unless shorter period is provided for in the ruling due to the nature of the application.
\
Takes effect on the _____ unless another date is specified in ruling, provided that the facts or circumstances on which the ruling is based remain unchanged as of the date of importation. Valid for three (3) years from the date of issuance, unless shorter period is provided for in the ruling due to the nature of the application.
date of issuance
56
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Effectivity of Ruling and Validity | Bureau of Customs
\
Takes effect on the date of issuance unless another date is specified in ruling, provided that the facts or circumstances on which the ruling is based remain unchanged as of the date of importation. Valid for _____, unless shorter period is provided for in the ruling due to the nature of the application.
\
Takes effect on the date of issuance unless another date is specified in ruling, provided that the facts or circumstances on which the ruling is based remain unchanged as of the date of importation. Valid for _____, unless shorter period is provided for in the ruling due to the nature of the application.
three (3) years from the date of issuance
57
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Effectivity of Ruling and Validity | Bureau of Customs
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Takes effect on the date of issuance unless another date is specified in ruling, provided that the facts or circumstances on which the ruling is based remain unchanged as of the date of importation. Valid for three (3) years from the date of issuance, unless shorter period is provided for in the ruling due to the _____ of the application.
\
Takes effect on the date of issuance unless another date is specified in ruling, provided that the facts or circumstances on which the ruling is based remain unchanged as of the date of importation. Valid for three (3) years from the date of issuance, unless shorter period is provided for in the ruling due to the _____ of the application.
nature
58
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Effectivity of Ruling and Validity | Tariff Commission
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Valid for _____ unless revoked or modified due to changes in facts or circumstances on which Ruling was based.
\
Valid for _____ unless revoked or modified due to changes in facts or circumstances on which Ruling was based.
five (5) years from the date of issuance
59
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Revocation | Bureau of Customs
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Ruling may be _____ upon discovery the applicant submitted incomplete, incorrect, false or misleading information. Revocation shall be retroactive.
\
Ruling may be _____ upon discovery the applicant submitted incomplete, incorrect, false or misleading information. Revocation shall be retroactive.
revoked or invalidated
60
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Revocation | Bureau of Customs
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Ruling may be revoked or invalidated upon discovery the applicant submitted _____. Revocation shall be retroactive.
\
Ruling may be revoked or invalidated upon discovery the applicant submitted _____. Revocation shall be retroactive.
incomplete, incorrect, false or misleading information
61
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Revocation | Bureau of Customs
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Ruling may be revoked or invalidated upon discovery the applicant submitted incomplete, incorrect, false or misleading information. _____ shall be retroactive.
\
Ruling may be revoked or invalidated upon discovery the applicant submitted incomplete, incorrect, false or misleading information. _____ shall be retroactive.
Revocation
62
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Revocation | Bureau of Customs
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Ruling may be revoked or invalidated upon discovery the applicant submitted incomplete, incorrect, false or misleading information. Revocation shall be _____.
\
Ruling may be revoked or invalidated upon discovery the applicant submitted incomplete, incorrect, false or misleading information. Revocation shall be _____.
retroactive
63
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Modification | Bureau of Customs
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a. clerical error;
b. change of material facts and circumstances after issuance of Ruling;
c. misleading information based on excusable neglect or honest mistake; and
d. change of applicable law. Prospective application.
\
a. clerical error;
b. change of material facts and circumstances after issuance of Ruling;
c. misleading information based on excusable neglect or honest mistake; and
d. change of applicable law. Prospective application.
\
64
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Modification | Tariff Commission
\
Modified whenever there is an error, changes in material facts, change in law or judicial decision or change in policy. Modification is of prospective application.
\
Modified whenever there is an error, changes in material facts, change in law or judicial decision or change in policy. Modification is of prospective application.
65
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Revalidation | Bureau of Customs
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Request for revalidation shall be submitted _____.
\
Request for revalidation shall be submitted _____.
at least ninety (90) days before expiration of Ruling's validity
66
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Appeal Procedures | Bureau of Customs
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Applicant aggrieved by the issuance of Ruling, modification, revocation or invalidation may, within _____, file a _____. In case of denial of MR, an appeal with Court of Tax Appeal may be filed within 30 days from receipt of MR denial.
\
Applicant aggrieved by the issuance of Ruling, modification, revocation or invalidation may, within _____, file a _____. In case of denial of MR, an appeal with Court of Tax Appeal may be filed within 30 days from receipt of MR denial.
15 days from receipt of Ruling, motion for reconsideration
67
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Appeal Procedures | Bureau of Customs
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Applicant aggrieved by the issuance of Ruling, modification, revocation or invalidation may, within 15 days from receipt of Ruling, file a motion for reconsideration. In case of denial of MR, _____.
\
Applicant aggrieved by the issuance of Ruling, modification, revocation or invalidation may, within 15 days from receipt of Ruling, file a motion for reconsideration. In case of denial of MR, _____.
an appeal with Court of Tax Appeal may be filed within 30 days from receipt of MR denial
68
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Ruling Adverse to government | Tariff Commission
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_____ copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
\
_____ copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
Original
69
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Ruling Adverse to government | Tariff Commission
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Original copies of Ruling shall be furnished to the _____, _____ and _____. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
\
Original copies of Ruling shall be furnished to the _____, _____ and _____. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
Applicant, Bureau of Custom Commissioner and DOF Secretary
70
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Ruling Adverse to government | Tariff Commission
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Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon _____. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
\
Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon _____. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
Bureau of Custom (BOC)
71
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Ruling Adverse to government | Tariff Commission
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Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within _____, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
\
Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within _____, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
five (5) days from receipt of Ruling
72
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Ruling Adverse to government | Tariff Commission
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Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the _____ for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
\
Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the _____ for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
Secretary of Finance
73
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Ruling Adverse to government | Tariff Commission
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Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for _____ who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
\
Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for _____ who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
review
74
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Ruling Adverse to government | Tariff Commission
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Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within _____. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
\
Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within _____. When no decision is rendered within the period, Tariff Commission Ruling shall be deemed confirmed.
fifteen (15) days from receipt of BOC notice
75
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Ruling Adverse to government | Tariff Commission
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Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, _____ shall be deemed confirmed.
\
Original copies of Ruling shall be furnished to the Applicant, Bureau of Custom Commissioner and DOF Secretary. Ruling is binding upon BOC. If Bureau of Custom deems the ruling is adverse to government, it shall within five (5) days from receipt of Ruling, elevate the same to the Secretary of Finance for review who shall automatically review Ruling within fifteen (15) days from receipt of BOC notice. When no decision is rendered within the period, _____ shall be deemed confirmed.
Tariff Commission Ruling
76
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Ruling Adverse to Applicant | Tariff Commission
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_____ may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
\
_____ may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
Motion for Reconsideration
77
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Ruling Adverse to Applicant | Tariff Commission
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Motion for Reconsideration may be filed within _____ for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
\
Motion for Reconsideration may be filed within _____ for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
ten (10) days from receipt of ruling
78
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Ruling Adverse to Applicant | Tariff Commission
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Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. T_____ shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
\
Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. T_____ shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
Tariff Commission
79
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Ruling Adverse to Applicant | Tariff Commission
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Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the _____. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
\
Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the _____. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
MR within ten (10) days from receipt
80
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Ruling Adverse to Applicant | Tariff Commission
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Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. _____ MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
\
Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. _____ MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
Only one (1)
81
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Ruling Adverse to Applicant | Tariff Commission
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Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with _____ within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
\
Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with _____ within thirty (30) days from receipt of denial of MR, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
Court of Tax Appeal
82
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Ruling Adverse to Applicant | Tariff Commission
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Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within _____, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
\
Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within _____, or of the decision of the DOF Secretary in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
thirty (30) days from receipt of denial of MR
83
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Ruling Adverse to Applicant | Tariff Commission
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Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the _____ in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
\
Motion for Reconsideration may be filed within ten (10) days from receipt of ruling for mistake of fact and excusable negligence or newly discovered evidence or information not discovered during the application. Tariff Commission shall resolve the MR within ten (10) days from receipt. Only one (1) MR is allowed.
\
Judicial Appeal: An appeal may be filed with Court of Tax Appeal within thirty (30) days from receipt of denial of MR, or of the decision of the _____ in case of reversal of TC Ruling issued when BOC elevates a Ruling it deemed adverse to government.
DOF Secretary
84
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Publication and Confidentiality | Bureau of Customs
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The publication shall contain _____, but shall exclude the name of the requesting party and other information which by their very nature are confidential, including those which the requesting party indicated in its application as confidential in nature. Except in the context of judicial proceedings, any disclosure of confidential information under this section shall not be made except upon the written consent of the beneficiary of the advance ruling. (Sec. 1502, CMTA)
\
The publication shall contain _____, but shall exclude the name of the requesting party and other information which by their very nature are confidential, including those which the requesting party indicated in its application as confidential in nature. Except in the context of judicial proceedings, any disclosure of confidential information under this section shall not be made except upon the written consent of the beneficiary of the advance ruling. (Sec. 1502, CMTA)
information on the goods involved, the body or summary of the ruling, particularly the grounds relied upon to support the ruling
85
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Publication and Confidentiality | Bureau of Customs
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The publication shall contain information on the goods involved, the body or summary of the ruling, particularly the grounds relied upon to support the ruling, but shall exclude the _____. Except in the context of judicial proceedings, any disclosure of confidential information under this section shall not be made except upon the written consent of the beneficiary of the advance ruling. (Sec. 1502, CMTA)
\
The publication shall contain information on the goods involved, the body or summary of the ruling, particularly the grounds relied upon to support the ruling, but shall exclude the _____. Except in the context of judicial proceedings, any disclosure of confidential information under this section shall not be made except upon the written consent of the beneficiary of the advance ruling. (Sec. 1502, CMTA)
name of the requesting party and other information which by their very nature are confidential, including those which the requesting party indicated in its application as confidential in nature
86
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Publication and Confidentiality | Bureau of Customs
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The publication shall contain information on the goods involved, the body or summary of the ruling, particularly the grounds relied upon to support the ruling, but shall exclude the name of the requesting party and other information which by their very nature are confidential, including those which the requesting party indicated in its application as confidential in nature. Except in the context of judicial proceedings, any _____ under this section shall not be made except upon the written consent of the beneficiary of the advance ruling. (Sec. 1502, CMTA)
\
The publication shall contain information on the goods involved, the body or summary of the ruling, particularly the grounds relied upon to support the ruling, but shall exclude the name of the requesting party and other information which by their very nature are confidential, including those which the requesting party indicated in its application as confidential in nature. Except in the context of judicial proceedings, any _____ under this section shall not be made except upon the written consent of the beneficiary of the advance ruling. (Sec. 1502, CMTA)
disclosure of confidential information
87
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Publication and Confidentiality | Bureau of Customs
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The publication shall contain information on the goods involved, the body or summary of the ruling, particularly the grounds relied upon to support the ruling, but shall exclude the name of the requesting party and other information which by their very nature are confidential, including those which the requesting party indicated in its application as confidential in nature. Except in the context of judicial proceedings, any disclosure of confidential information under this section shall not be made except upon the _____ of the advance ruling. (Sec. 1502, CMTA)
\
The publication shall contain information on the goods involved, the body or summary of the ruling, particularly the grounds relied upon to support the ruling, but shall exclude the name of the requesting party and other information which by their very nature are confidential, including those which the requesting party indicated in its application as confidential in nature. Except in the context of judicial proceedings, any disclosure of confidential information under this section shall not be made except upon the _____ of the advance ruling. (Sec. 1502, CMTA)
written consent of the beneficiary
88
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Handling of Confidential Information
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If a requesting person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to _____ send the information directly to Bureau of Customs or to Tariff Commission.
\
All proprietary information provided to Bureau of Customs should be treated as confidential and shall only be used for that particular purpose.
\
If a requesting person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to _____ send the information directly to Bureau of Customs or to Tariff Commission.
\
All proprietary information provided to Bureau of Customs should be treated as confidential and shall only be used for that particular purpose.
electronically
89
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Handling of Confidential Information
\
If a requesting person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to electronically send the information directly to _____.
\
All proprietary information provided to Bureau of Customs should be treated as confidential and shall only be used for that particular purpose.
\
If a requesting person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to electronically send the information directly to _____.
\
All proprietary information provided to Bureau of Customs should be treated as confidential and shall only be used for that particular purpose.
Bureau of Customs or to Tariff Commission
90
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Handling of Confidential Information
\
If a requesting person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to electronically send the information directly to Bureau of Customs or to Tariff Commission.
\
All proprietary information provided to _____ should be treated as confidential and shall only be used for that particular purpose.
\
If a requesting person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to electronically send the information directly to Bureau of Customs or to Tariff Commission.
\
All proprietary information provided to _____ should be treated as confidential and shall only be used for that particular purpose.
Bureau of Customs
91
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Handling of Confidential Information
\
If a requesting person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to electronically send the information directly to Bureau of Customs or to Tariff Commission.
\
All proprietary information provided to Bureau of Customs should be treated as _____ and shall only be used for that particular purpose.
\
If a requesting person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to electronically send the information directly to Bureau of Customs or to Tariff Commission.
\
All proprietary information provided to Bureau of Customs should be treated as _____ and shall only be used for that particular purpose.
confidential
92
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Recordkeeping Requirements
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Requesting Person - To keep _____ for a request for not less than three (3) years from the date request is submitted to Bureau of Customs.
\
Requesting Person - To keep _____ for a request for not less than three (3) years from the date request is submitted to Bureau of Customs.
all supporting records
93
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Recordkeeping Requirements
\
Requesting Person - To keep all supporting records for a request for _____ from the date request is submitted to Bureau of Customs.
\
Requesting Person - To keep all supporting records for a request for _____ from the date request is submitted to Bureau of Customs.
not less than three (3) years
94
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Recordkeeping Requirements
\
Requesting Person - To keep all supporting records for a request for not less than three (3) years from _____.
\
Requesting Person - To keep all supporting records for a request for not less than three (3) years from _____.
the date request is submitted to Bureau of Customs
95
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Recordkeeping Requirements
\
Bureau of Customs - All requests and supporting records to be kept for _____ from the date the request is submitted.
\
Bureau of Customs - All requests and supporting records to be kept for _____ from the date the request is submitted.
not less than three (3) years
96
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Recordkeeping Requirements
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Bureau of Customs - All requests and supporting records to be kept for not less than three (3) years from _____.
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Bureau of Customs - All requests and supporting records to be kept for not less than three (3) years from _____.
the date the request is submitted
97
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PENALTIES
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1\. Commission of any of the following acts shall be penalized as follows:
a. Intentional misrepresentation of any material fact regarding an application for advance ruling shall be penalized by the rejection of the request and the revocation of an advance ruling if already issued.
b. Submission of counterfeit or otherwise false or inaccurate documents in support of a request shall be panelized by the rejection of the request and the revocation of an advance ruling if already issued.
\
Above penalties shall be without prejudice to the imposition of other penalties under CMTA and the applicable laws, rules and regulations.
\
1\. Commission of any of the following acts shall be penalized as follows:
a. Intentional misrepresentation of any material fact regarding an application for advance ruling shall be penalized by the rejection of the request and the revocation of an advance ruling if already issued.
b. Submission of counterfeit or otherwise false or inaccurate documents in support of a request shall be panelized by the rejection of the request and the revocation of an advance ruling if already issued.
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Above penalties shall be without prejudice to the imposition of other penalties under CMTA and the applicable laws, rules and regulations.
98
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Shall refer to a web portal that allows the electric submission of the application and supporting documents for advance ruling on valuation and rules of origin of shipments.
Electronic Advance Ruling System (e-ARS)
99
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Shall refer to the on-refundable amount assessed by the Bureau to be paid by a Requesting Person during the application to cover the reasonable cost of the research and other services rendered for the issuance of Advance Ruling.
Fee
100
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Shall refer to a natural or judicial person intending to export any goods or commodities from the foreign country to the Philippines.
Foreign Exporter