cao 03-2016 Flashcards
an official written and binding ruling issued
by the Commissioner of the Bureau of Customs (BOC) which
provides the Requesting Person with an assessment of: (1)
origin, or (2) treatment to be applied on a certain element of
customs value, prior to an import or export transaction for a
specified period.
Advance Ruling —
Who May Request for Issuance of Advance Ruling?
Importer
Foreign Exporter
Authorize Agent
Period to Request Advanced Ruling for the Importation of Goods.
To ensure that an Advance Ruling request does not relate to any
ongoing trade transaction, a request for Advance Ruling should be
submitted to the Bureau at least ninety (90) calendar days before the
date of the importation in question, which is the date of lodgement of
goods declaration
Other Requirements.
A request for Advance Ruling must be made in writing to be submitted to the
Bureau, and must relate only to one good or product, as the case may be.
b. The Bureau shall specify the information to be provided, the format to be used
and the documentary requirements for the request. The Bureau shall allow the
electronic submission of requests, subject to the submission of certified request
for Advance Ruling. No request for Advance Ruling shall be accepted or
considered without such proof of payment.
Effects of Failure to Comply with the Requirements.
be rejected and returned to the Requesting Person.
A written order identifying the information missing from the request
and with a clear statement why a ruling cannot be issued shall be sent to
the Requesting Person.
when to acknowledge the receipt of the
application for ADVANCE RULING system for valuation and rules of origin?
The Bureau shall, within fifteen (15) working days, acknowledge the receipt of the
application, through the fastest available means.
when Notice to Provide Additional
Information and/or Documents .
At any time during the course of an evaluation of a request for Advance Ruling,
the Bureau may require additional information from the Requesting Person
which shall be submitted within thirty (30) calendar days from the date of receipt
of the notice. Such period may be extended upon request.
The request is deemed withdrawn under the following instances:
Expressly at the instance of the Requesting Person at any time before an Advance
Ruling is issued.
- Impliedly when:
The Requesting Person imports the subject matter of the request for Advance Ruling
less than ninety (90) days after the request
The Requesting Person imports the subject matter of the request for Advance Ruling
less than thirty (30) days from submission of complete documents
The Requesting Person fails to submit the additional information and/or documents
within the prescribed or extended period from notice by the Bureau.
Revalidation of Advance Ruling.
Request for revalidation of Advance Ruling shall be
submitted to the Bureau at least ninety (90) calendar days
before the expiration of the validity of Advance Ruling.
The Bureau may require additional requirements in support
of the request for revalidation of Advance Ruling.
Period to Issue Advance Ruling and its Revalidation
The Bureau shall issue the Advance Ruling or its
Revalidation:
within thirty (30) working days from the date of receipt of
the request, or
within thirty (30) working days from the date of receipt of
additional documents or information
Grounds for Declining
The issue involves a matter that is before the courts or is the subject of an administrative review, or
under post clearance audit;
A request for Advance Ruling on the same goods is already filed by the same Requesting Party;
however, an earlier request filed by an agent shall de declined if a latter request is filed by the
principal;
An Advance Ruling on the same goods has been issued to the same Requesting Person; and
The request is based on hypothetical situation.
Binding Effect and Period of Effectivity of an Advance Ruling.
An Advance Ruling benefits only the Requesting Person. Although an applicant may refer to
specific Advance Ruling issued to another importer, foreign exporter, or producer, the Bureau is
not bound to recognize and apply that ruling to a similar importation.
An Advance Ruling shall take effect on the date it is issued, unless another date is specified in the
ruling, provided that the facts or circumstances on which the ruling is based remain unchanged as
of the time of importation.
The Advance Ruling shall be valid for a period of three (3) calendar years from date of its
issuance, unless a shorter period is provided for in the ruling due to the nature of the application
—which shall be clearly stated in the Advance Ruling.
Modification, Revocation or Invalidation of an Advance Ruling.
Advance Rulings may be modified based on the following grounds:
Clerical error;
Change of material facts and circumstances after issuance of the Ruling;
Misleading information based on excusable neglect or honest mistake; and
Change in applicable law
Modification of Advance Rulings is as a general rule, of prospective application.
Revocation or Invalidation of an Advance Ruling
An Advance Ruling may be revoked or invalidated upon discovery that the
applicant submitted incomplete, incorrect, false or misleading information.
Revocation or invalidation of Advance Rulings shall be retroactive.
Notification
Where the Advance Ruling is modified, revoked or invalidated, the Bureau shall
give written notice to the Requesting Person, setting out the relevant facts and the
basis for its decision.
