DAY-08 ADVANCE RULING

ADVANCE RULING ON TARIFF CLASSIFICATION

It is an official written decision issued by the Commission which provides the Applicant with the appropriate tariff classification of goods under the AHTN prior to an importation or exportation.

cases involving goods on which the Commission has provided advance ruling on tariff classification

SECTION 1603: Functions of the Commission (d) Issue advance rulings on tariff classification of imported goods and render rulings on disputes over tariff classification of goods pursuant to Section 1100 of this Act (CMTA), except in ____

30 days

The Tariff Commission shall render a ruling within_______ from receipt of a properly documented application

the Secretary of Finance shall rule otherwise.

The rulings of the Tariff Commission on commodity classification shall be binding upon the Bureau, unless _____

Stage 1

Simple (assessment of application)

Stage 2

Complex (pre-classification evaluation)

Stage 3

Highly Technical (preparation and issuance of advance ruling

G2C — Government to Citizen

G2B — Govemment to Businesses

G2G — Govemment to Government

What are the Type of Transaction

An importer or exporter

Who may avail advance ruling on tariff classification?

TC Form 1 (2 copies, 1 original and 1 photocopy)

Tariff Classification advance ruling TC form

A Filing Fee of Five Hundred Pesos (P500.OO) and Legal Research Fund Fee of Ten Pesos (P 10.00) is collected for every application for advance ruling.

Advance ruling fee

only one product

How many products An application for an Advance Ruling can cover

at least ninety (90) days before the date of the importation or exportation.

When shall the applications for an Advance Ruling be filed

3 copies

How many copies of the filled-out application form should be submitted?

5 years

The Advance Ruling shall be valid for a period of ______ from the date of its issuance unless it is earlier revoked or modified due to changes in facts or circumstances on which the Advance Ruling is based.

10 days

The Applicant in an Advance Ruling may file a motion for reconsideration with the Commission, in writing, within _______ from receipt thereof

10 days

The Commission shall resolve the Applicant’s motion within _____ from receipt thereof.

Only one

How many motion for reconsideration is allowed?

within thirty (30) days from receipt of the decision of the Commission denying its motion for reconsideration, or of the decision of the Secretary of Finance, as the case may be.

An appeal may be filed by the Applicant before the Court of Tax Appeals within _____

Tariff Classification

It refers to the act or process of determining the subheading in the AHTN to which goods appropriately belong in accordance with Sections 1610 and 1611 of the CMTA.

Tariff Classification Dispute

It refers to a situation or case when a declared tariff classification of goods, not subject of a pending application for advance ruling, is in dispute because the BOC has a different classification or the tariff.

Tariff Classification Dispute Ruling

It is an official written decision issued by the Commission on the disputed tariff classification which provides the importer, exporter or the BOC with the appropriate classification of goods under the AHTN during importation or exportation.

Commodities Studies Division (CSD)

Office or Division for tariff classification dispute

An importer, exporter, or the Bureau of Customs (BOC)

Who may avail tariff classification dispute ruling?

TC Form 2 (2copies, original and signed)

Tariff classification dispute ruling form

One Thousand Pesos (Pl ,OOO.OO) and Legal Research Fund Fee of Ten Pesos (P 10.00) is collected for every application for tariff classification dispute ruling

Filling fee for tariff classification dispute ruling

Within seven (7) working days

Within how many days shall the Commission notify the importer or exporter and, if it deems appropriate, require him/her to submit additional information and/or allow on-site verification to determine the proper tariff classification of the subject goods.

Within ten (IO) working days f

Within how many days shall the importer or exporter submit additional information and/or allow on-site verification for a tariff classification dispute ruling?

Within five (5) working days from receipt of the case, or receipt of additional information, or conduct of on-site verification

Within how many days the commission need to notify the BOC that a tariff classification dispute is filed before it and request comments.

Within ten (IO) working days

Within how many days the BOC may file a comment or submit any additional explanation or documents to justify its findings.

hearing

The Commission, if it deems necessary, shall conduct _____ to clarify facts necessary to resolve the pending dispute on tariff classification.

time and date

The Commission shall accordingly notify the Parties of the ______ of the scheduled hearing.

summary and fact-finding

The hearing shall be _______ in nature and shall be presided by a hearing officer designated by the Commission

Within twenty (20) working days from receipt of all required information or documents or the termination of the hearing,

Within how many days the Commission shall issue the appropriate ruling on the dispute furnishing the importer or exporter, BOC, and the Secretary of Finance their respective copy thereof.

Yes, it may be extended for another twenty (20) working days upon prior notice to the importer/exporter and BOC.

Can the issuance of dispute settlement ruling be extended?

within fifteen (15) days from receipt of the ruling

Within how many days may the importer file a motion for consideration for dispute settlement for advance ruling?

Within fifteen (15) days from receipt of the Order

Within how many days after denying the motion for reconsideration for dispute settlement for advance ruling, an appeal may be filed by the importer/exporter before the Secretary of Finance.

final and executory

Unless a motion for reconsideration or an appeal is made in the manner and period prescribed herein, the ruling of the Commission shall be ____

binding upon the Bureau

In accordance with Section 1100 of the CMTA, rulings of the Commission on commodity classification shall be____________, unless the Secretary of Finance shall rule otherwise