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Customs Proceedings > CMO 02 2020: DISPUTE SETTLEMENT AND PROTEST > Flashcards

CMO 02 2020: DISPUTE SETTLEMENT AND PROTEST Flashcards

1
Q

shall refer to an official written and binding ruling issued by the Bureau on customs valuation, or rules of origin, or by the Tariff Commission on the appropriate tariff classification of goods, prior to importation or exportation, as the case may be

A

Advance Ruling

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2
Q

shall refer to the process of determining the amount of duties and taxes and other charges due on Imported goods and goods for export.

A

Assessment

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3
Q

shall refers to the Bureau of Customs

A

Bureau

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4
Q

shall refers to the Commissioner of Customs

A

Commissioner

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5
Q

shall refer to the stage of the assessment process wherein the principal appraiser has reviewed the findings of the examiner and makes a determination on the duties and taxes to be paid. It shall also include final readjustment In the computation of duties and taxes and submission by the declarant of the additional information or documentation required as accepted by the principal appraiser to complete the declaration within the period provided in Section 403 of the CMTA

A

Completed Assessment

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6
Q

shall refer to an employee of the Bureau whose duty, not being clerical or manual in nature, Involves the exercise of discretion in determining the amount of duties and taxes and other charges due on imported goods or goods for export”.

A

Customs Officer

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7
Q

shall refer to customs issues other than those arising from tariff classification, customs valuation and rules of origin, and other customs-related issues already covered by a dispute settlement process under existing laws, rules and regulations, provided that such issues affect the assessment of duties, taxes and other charges.

A

Other Customs Issues

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8
Q

shall refers to any ruling or decision by the District Collector, except the fixing of fines in seizure cases, which is adverse to the importer, consignee or exporter.

A

Protestable Case

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9
Q

shall refer to a situation wherein the assessment is disputed and pending review, an importer or consignee may put up a cash bond or any sufficient security equivalent to the duties, taxes and other charges that is disputed before the importer or consignee can obtain the release of said goods.

A

Release Under Tentative Assessment

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10
Q

Rules of Origin Issue

A

refer to issues that arise when:

a. in case of imported goods, where the Bureau challenges

i. the authenticity or veracity of the Certificate of Origin (CO);or
ii. the matter of whether the imported goods are originating or not from the alleged country of origin; or

b. In the case of goods for export, the exporter does not agree with the CO issued by the Bureau.

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11
Q

shall refer to any form of guaranty, such as a surety - bond, cash bond, standby letter of credit or irrevocable letter of credit, which ensures the satisfaction of an obligation to the Bureau

A

Security

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12
Q

shall refer to the initially assessed duties and taxes based on tariff classification, valuation, rules of origin or other customs issues which are disputed by the importer or consignee.

A

Tentative Assessment

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13
Q

shall refer to issues that arise when the Customs Officer raises a question on the correctness of the goods in declared tariff classification and reclassifies the goods, with which reclassification the importer or exporter does not agree.

A

Tariff Classification Issue-

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14
Q

shall refers to a written order on a disputed tariff classification issued by the Tariff Commission which provides the appropriate classification of Imported goods or goods for export under the ASEAN Harmonized Tariff Nomenclature (AHTN)

A

Tariff Classification Dispute Ruling-

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15
Q

shall refer to Issues that arise when the and the Customs Officer challenges the customs value declared in the goods declaration and makes his own valuation findings, to which the importer does not agree.

A

Valuation Issue

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15
Q

what are the issues that dispute settlement may cover?

A

Tariff Classification;
Customs Valuation;
Rules of Origin;
Other Customs Issues; and
Mixed issues of tariff classification, customs valuation, rules of origin and/or other customs issues.

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16
Q

As a general provision,
All dispute settlements arising from issues on tariff classification, customs valuation or rules of origin must not be __________________

A

not be a subject of a pending application for Advance Ruling or such application has not been resolved as prescribed by law.

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17
Q

what are the dispute settlement issues that may be released under tentative assessment?

A

4.3.1.Difficult or highly technical question of tariff classification;
4.3.2. Difficult or highly technical question relating to the application of customs valuation rules;
4.3.3. Difficult or highly technical question relating to issues on Rules of Origin; and
4.3.4. Mixed issues involving Sections 4.3.1, 4.3.2 and 4.3.3.

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18
Q

The Bureau and the Tariff Commission may require the ___________________________ prior to release of goods under tentative assessment.

A

the taking of samples,
laboratory analysis
detailed technical documents or
expert advice

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19
Q

What shall the Bureau established for alldispute settlement or protest cases arising from customs valuation, rules of origin, tariff classification, and other customs issues to ensure proper recording, Inventory, accounting, monitoring, filing, and publication,

A

ICT-based docketing system

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20
Q

what may the Bureau create to assist and recommend in resolving dispute settlement issues?

A

Technical Committee

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21
Q

Dispute settlement mechanism shall not apply when

A

misdeclaration,
misclassification or
undervaluation is intentional or fraudulent, such as when a false or altered document is submitted or when false statements or information are knowingly made

22
Q

In the case where the dispute settlement mechanism has commenced and fraud is discovered at any stage, an enforcement issue is deemed to have arisen. What will happen to the proceedings?

A

shall be terminated and a Warrant of Seizure and Detention issued against the shipment

23
Q

What surcharge shall be imposed if the misdeclaration, misclassification or undervaluation is intentional or fraudulent, such as when a false or altered document is submitted or when false statements or information are knowingly made?

A

five hundred percent (500%) of the duty and tax due and that the goods shall be subject to seizure regardless of the amount of the discrepancy

24
Q

The Bureau shall, in accordance with international standards, utilize _______to enhance customs control and to support cost-effective and efficient customs operations geared towards a paperless customs environment.

A

ICT

25
Q

who may raise a question against the correctness of the tariff classification as declared, and reclassify the goods when the goods are being subjected to documentary check or physical inspection?

A

COO III: Customs Examiner

26
Q

If the importer does not agree with the reclassification of the goods he may elevate the matter to the ________________.

A

principal appraiser and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the Deputy Collector for Assessment, and finally to the District Collector

27
Q

valid tariff classification dispute exists when the ____________________.

A

Importer does not agree with the tariff reclassification made by the District Collector.

28
Q

Tariff Classification Issue shall be considered difficult or highly
technical when:

A

5.3.1. The goods are classifiable under more than one AHTN chapter, heading or subheading.

5.3.2. The product description is not specifically provided for in
any AHTN heading or subheading.

29
Q

Procedures shall be undertaken DC finds that Tariff Classification issue involves difficult or highly technical questions that require further testing and review

A
  1. DC inform importer
  2. DC forward the certified true copies of relevant documents to the Tariff Commission for ruling.
  3. Importer request release of goods under tentative assessment.
  4. DC receive the ruling of the TC, goods shall be finally assessed
30
Q

in the case that classification issue involves difficult or highly technical questions, the DC shall forward the certified true copies of relevant documents such as ____________________ to the Tariff Commission for ruling;

A

goods declaration
brochures
Material Safety Data Sheet (MSDS) for chemicals
samples and/or pictures

31
Q

If the dispute does not involve difficult or highly technical questions on tariff classification and the District Collector adopts the findings of the Customs Officer, what will be the procedures shalll be undertaken?

A
  1. DC notify importer in writing stating the reasons and with directive to pay duties and taxes.
  2. Importer may appeal in way of protest to the Commissioner.
  3. Commissioner render a ruling within 30 days from receipt of the protest.
  4. Importer disagrees to the Commissioner. May appeal to TC within 15 days or to the CTA within 30 days from receipt of the ruling.
  5. ruling of TC is favorable to the importer, the same shall be binding upon the Bureau unless the SOF rule otherwise.
  6. TC ruling is adverse to the importer and the same is adopted by the Commissioner, Importer may appeal to CTA within 30 calendar days.
32
Q

The Commissioner shall render a ruling____________ receipt of the protest. If the Commissioner fails to act on the same, the ruling of the Collector shall be deemed affirmed.

A

within thirty (30) days from

33
Q

If the importer does not agree with the valuation of the goods he may elevate the matter to the ________________.

A

principal appraiser and thereafter to the Chief, Formal Entry Division or equivalent unit, then to the Deputy Collector for Assessment and finally to the District Collector

34
Q

DC finds that the Valuation Issue involves difficult or highly technical questions relating to the application of customs valuation rules, the following procedures shall be undertaken:

A
  1. DC inform importer within 2 days
  2. DC require importer and Customs Officer to submit position papers within five (5) days from the receipt of the notice
  3. If nature of the goods permit, the DC shall require the taking of samples subject to verification of the Customs Officer
  4. Importer may request release of goods under tentative assessment.
  5. DC resolve in writing the Valuation Issue within fifteen (15) days from submission of the position papers
35
Q

If the dispute does not involve difficult or highly technical questions on proper application of methods of valuation and the District Collector adopts the findings of the Customs Officer, the following procedures shall be undertaken:

A
  1. DC notify importer within 48hrs
  2. Importer agrees to the ruling, he will pay additional duties and taxes
  3. Importer disagrees to the ruling, he may appeal in way of protest to the Commissioner.
  4. if Commissioner decision is adverse to the importer he may seek reconsideration or appeal the ruling.
36
Q

Dispute Settlement Arising from Rules of Origin. Procedures:

A
  1. Customs Officer question the authenticity of the document or the accuracy of the Information regarding the true origin of the product
  2. Importer does not agree with the findings, request to the DC for the verification of the CO from the issuing country.
  3. DC forwards the CO to the (AOCG) for verification from the issuing country.
  4. Importer may request release of goods under tentative assessment.
    5, receipt of the result of the verification from the issuing country, the Deputy Commissioner for AOCG shall forward the same to the District Collector
  5. Issuing country confirms the authenticity or the accuracy of the CO, the corresponding preferential rate shall be applied.
  6. issuing country finds that the CO was not authentic or accurate, the District Collector shall forfeit the Security posted in case of cash bond or require the importer to pay the applicable duties and taxes equivalent to the amount that is disputed
37
Q

District Collector finds that the Other Customs issues raised by the Customs Officer affect the Assessment of duties, taxes and other charges, the following procedures shall be undertaken:

A
  1. DC require the importer and COO III to submit position papers within 5 days from receipt of the notice
  2. DC resolve the issues within 15 days from submission of the position paper.
  3. Importer may request release of goods under tentative assessment.
38
Q

Dispute Settlement Arising from Other Customs Issues.
DC adopts the findings of the Customs Officer, Procedures:

A
  1. importer disagrees, may appeal by way of protest to the Commissioner.
  2. Commissioner shall render a ruling within 30 days from receipt of the protest.
  3. Ruling of Commissioner is adverse to the importer, he may seek reconsideration or appeal
39
Q

When the dispute involves mixed issues, the District Collector shall resolve the same ____________ in accordance with the procedure provided under the preceding sections.

A

simultaneously

40
Q

Dispute Settlement Arising from Mixed Issues.
In case where one of the issues involves a question on tariff classification, the District Collector may resolve _____________ by the Tariff Commission

A

all other issues without waiting for the resolution on tariff classification

41
Q

Dispute Settlement Arising from Mixed Issues.
When the tariff classification is indispensable to the resolution of the other issues such as valuation, the District Collector shall resolve_________________________

A

the same only upon receipt of the tariff classification ruling

42
Q

Sec. 114 of the CMTA

A

Right of Appeal, Forms and Grounds

Any party affected by the decision or omission of the Bureau pertaining to an importation, exportation, or any other legal claim
within 15 days from receipt of the questioned decision order

43
Q

Sec. 425 of the CMTA

A

Tentative Assessment of Goods Subject to Dispute Settlement

allow the release of the imported goods under tentative assessment upon the posting of sufficient security to cover the applicable duties and taxes equivalent to the amount that is disputed.

44
Q

Sec. 1100 of the CMTA

A

Classification Ruling

importer or exporter may file a written application for an advance ruling on the tariff classification of goods with the TC
TC render a ruling within 30 days from receipt of a properly documented application

45
Q

Sec. 1101

A

Valuation Ruling

An importer or exporter may file a written application for an advance valuation ruling on the proper application of a specific method on customs valuation of specific goods
ruling within 30 days from submission of the application from and supporting documents as may be required by rules and regulations

46
Q

Sec. 1102. of the CMTA

A

Ruling on the Rules of Origin

importer or exporter may file a written application for a ruling on whether the goods qualify as originating under the rules of origin of the applicable preferential trade agreement
Commissioner who shall act on the application within thirty (30) days from receipt of the application and supporting documents as may be required by rules and regulations

47
Q

Sec. 1104. of the CMTA

A

Administrative and Judicial Appeals

aggrieved party may, within thirty (30) days from receipt of an adverse ruling or decision

48
Q

SEC. 1106. of the CMTA

A

Protest

49
Q

SEC. 1107 of the CMTA

A

Protest Exclusive Remedy in Protestable Case.

50
Q

SEC. 1110. of the CMTA

A

Decision in Protest

Commissioner shall render a decision within thirty (30) days from receipt of the protest.

51
Q

SEC. 1126 of the CMTA

A

Appeal to the Commissioner

within fifteen (15) days or five (5) days in case of perishable goods, from receipt of the decision, file a written notice of appeal

District Collector shall immediately transmit all the records of the proceedings to the Commissioner, who shall review and decide on the appeal within thirty (30) days from receipt of the records, or fifteen (15) days in the case of perishable goods

52
Q

SEC. 1128 of the CMTA

A

Automatic Review by the Secretary of Finance in Other Cases

cases not involving protest or forfeiture, the Commissioner shall automatically review any decision by the District Collector that is adverse to the government

records of the case shall be elevated to the Commissioner within five (5) days from the promulgation of the decision

Commissioner shall decide on the automatic review within thirty (30) days from receipt of the records, or within ten (10) days in the case of perishable goods

53
Q

SEC. 1136. of the CMTA

A

Review by the CTA

Customs Proceedings (2 decks)

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