CHAPTER 1

ADVANCE RULING AND DISPUTE SETTLEMENT

SEC 1100. Classification and ruling - When an article imported or intended to be

imported is not specifically mentioned in this code, the interested party, importer or foreign
exporter may submit to the tariff Commission a sample together with a full description of
its component materials and the tariff commission shall comply with such request if it is
satisfied that the application is made in good faith, in which case classification of the
article in question, upon the particular importation involved, shall be made according to
the heading indicated by the tariff commission.

SEC 1101. Valuation Ruling - Upon written application of the consignee or his agent,
the collector shall furnish any importer the latest information in his possession as to the
value of the articles to be entered at his port, after arrival or upon satisfactory evidence
that they have been exported and are en route to the Philippines: Provided, that the
information shall be given only if the Collector is satisfied after questioning the importer
and examining all pertinent papers presented to him, such as invoices, contracts of sale
or purchase, and orders, that the importer is acting in good faith and is unable to obtain
proper information as to the value of the articles on the date of exportation due to unusual
condition: and provided, further, that the information so given is in no sense an appraisal
or binding upon the collector’s action on appraisal.

SEC 1102. Ruling on the Rules of Origin – The importer or exporter may file written
application for a ruling on whether the goods qualify as originating under the rules of origin
of the applicable preferential trade agreement.

SEC 1003. Condition for Application and Effect of Advance Ruling – An application
for an advance ruling shall cover one product or item. The application for advance ruling
shall be filed at least ninety days before the importation or exportation of the product or
item, as the case may be.
SEC 1104. Administrative and Judicial Appeals – An aggrieved party may, within thirty
days from receipt of an adverse ruling or decision, appeal to same to the CTA without
prejudice to the authority of the Secretary of Finance to review decision adverse to
government in accordance with section 1127 and 1128 of this act.

SEC 1105. Implementing Rules and Regulation – The Secretary of Finance, upon
recommendation of Bureau and the commission, shall promulgate rules and regulation to
implement the preceding provision on advance ruling.

CHAPTER 2

PROTEST

SEC 1106. protest – When ruling or decision of the collector is made whereby liability for
duties, fees, or other money charge is determined, except the fixing of fines in seizure
cases, the party adversely affected may protest such ruling or decision by presenting to
the collector at the time when payment of the of the amount due to the Government is
made, or within thirty days thereafter, a written protest setting forth his objections to the
ruling or decision in question, together with the reason therefor. No protest shall be
considered unless payment of the amount due after final liquidation has first been made.

Subject to approval of the Secretary of finance, the commissioner shall provide rules and
regulations as to the requirement for payment or nonpayment of the disputed amount and
in case of nonpayment, the release of the importation under protest upon posting
sufficient security.

SEC 1107. Protest exclusive Remedy in Protestable Case – In all cases subject to
protest, the interested party who desires to have action of the collector reviewed, shall
make protest, otherwise, the action of the Collector shall be final and conclusive against
him, except as to matters correctible for manifest error in the manner prescribed in section
one thousand seven hundred and hereof.
SEC 1108. Form and Scope of Protest – Every protest shall be filled in accordance with
the prescribed rules and regulation promulgated under this section and shall point out the
particular decision or ruling of the Collector to which exception is taken or objection made,
and shall indicate with reasonable precision the particular ground or grounds upon which
protesting party bases his claim for relief.

The scope of a protest shall be limited to the subject matter of a single adjustment or
other independent transaction; but any number of issue may be raised in a protest with
reference to the particular item or items constituting the subject matter of the protest.

“Single adjustment” as hereinabove used, refers to the entire content of one liquidation,
including all duties, fees, surcharges or fines incident thereto.

SEC 1109. Samples to be furnished by Protesting Parties – If the nature of the article
permit, importers filing protest involving questions of fact must, upon demand, supply the
collector with samples of the articles which are the subject matter of the protest. Such
samples shall be verified by the custom official who made classification against which the
protest are filed.

SEC 1110. Decision in Protest – When protest in proper form is presented in a case
where protest in required, the collector shall reexamine the matter thus presented, and if
the protest is sustained, in whole or in part, he shall enter the appropriate order, the entry
reliquidated if necessary.

In seizure cases, the Collector, after a hearing, shall in writing make a declaration of
forfeiture or fix the amount of the fine or take such other action as may be proper.
– When protest in proper form is presented in a case where protest in required, the
collector shall reexamine the matter thus presented, and if the protest is sustained, in
whole or in part, he shall enter the appropriate order, the entry reliquidated if necessary.

In seizure cases, the Collector, after a hearing, shall in writing make a declaration of
forfeiture or fix the amount of the fine or take such other action as may be proper.