COMMISSION ORDER 2017-1 Flashcards
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.
Advance Ruling on Tariff Classification
a natural or juridical person who is an importer or exporter requesting for an Advance Ruling pursuant to this Order.
Applicant
an eight-digit commodity nomenclature adopted by the ASEAN Member States to harmonize their tariff nomenclatures at the eight-digit level. It adheres to the six-digit commodity classification code of the Harmonized Commodity Classification and Coding System of the WCO but adds two digits, with corresponding commodity descriptions, that represent ASEAN subheadings.
ASEAN Harmonized Tariff Nomenclature (AHTN)
a natural or juridical person duly authorized by the Applicant in writing to process its application for an Advance ruling.
AUTHORIZED REPRESENTATIVE
a non-refundable amount assessed by the Commission to be paid by the Applicant or his/her Authorized Representative to cover the reasonable cost of service rendered for the issuance of an Advance Ruling.
FILING FEE
refers to the act, documentation and process of bringing goods out of Philippine territory.
EXPORTATION
a natural or juridical person intending to bring in goods to the Philippines from a foreign territory, whether for consumption, warehousing or
admission.
IMPORTER
a natural or juridical person in a foreign country intending to supply goods into the Philippines from a foreign country.
FOREIGN EXPORTER
a natural or juridical person intending to bring goods out of the Philippines.
DOMESTIC EXPORTER
refers to the act of bringing in goods from a foreign territory into Philippine territory, whether for consumption, warehousing, or admission. The date of importation shall be the date of lodgment of goods declaration.
IMPORTATION
refer to articles, wares, merchandise and any other items which are subject to importation or exportation.
GOODS
Who May Apply for an Advance Ruling on Tariff Classification.
An Applicant or his/her Authorized Representative may apply for an Advance Ruling.
Conditions for Application of an Advance Ruling on Tariff Classification.
An application for an Advance Ruling shall cover only one product or good, as determined by the Commission.
Period for Filing an Application for an Advance Ruling on Tariff Classification.
Applications for an Advance Ruling should be filed at least ninety (90) days before the date of the importation or exportation
Procedure for Filing an Application for an Advance Ruling on Tariff Classification.
Applicants shall submit three (3) copies of the filled-out application form prescribed by the Commission together with supporting documents and samples of the good, if required.
The Commission shall assess the sufficiency of the filled-out form and its supporting documents before payment of appropriate fees and assignment of a unique application reference number.
An application for an Advance Ruling may not be accepted in any of the following cases:
a. the application is not in the prescribed application form;
B. it is not possible to determine tariff classification based on the presented information/documents;
C. the request pertains to multiple goods under different subheadings as ascertained by the Commission;
D. the application is filed less than ninety (90) days before importation or exportation; or,
E. non-payment of filing fee.
Submission of Additional Information and On-site Verification.
Within ten (10) calendar days, the Commission shall acknowledge receipt of the application and notify the Applicant of the need for additional information and on-site verification. However, should the Commission deem that more information/verification is required, it may request information/verification from the Applicant anytime during the prescribed period to issue a ruling.
The Applicant should submit additional information or allow on-site verification within ten (10) calendar days from the receipt of notice.
Pending submission of the additional information or on-site verification, the running of the 30-day period to issue a ruling shall stay.
Grounds for Non-Issuance of Advance Ruling on Tariff Classification.
a. when the Applicant fails to provide any additional information requested within the reasonable period required by the Commission, without prejudice to the filing of a new application:
b. the goods involved are subject of a pending court litigation or of an administrative review or of an appeal involving tariff classification;
c. the Applicant did not allow the Commission to conduct on-site verification;
d. misrepresentation; or
e. other similar cases.
In all cases, the Commission shall promptly notify the Applicant in writing, setting out the reasons therefor.
Withdrawal of Application for an Advance Ruling on Tariff Classification.
An Applicant may withdraw, in writing, its application at any time before the issuance of an Advance Ruling.
Issuance of an Advance Ruling on Tariff Classification.
The Commission shall issue the Advance Ruling within thirty (30) days from receipt of the application, sufficient in form and substance, or upon the submission of all additional documents required, as the case may be.
Original copies of the Commission’s Advance Ruling shall be furnished to the Applicant, the BOC Commissioner, and the Secretary of Finance (Secretary). Pursuant to Paragraph 2, Section 1100 of the CMTA, tariff classification rulings of the Commission shall be binding upon the BOC.
In the instance that the BOC deems the ruling to be adverse to the government, it shall, within five (5) days from receipt of a copy of the Advance Ruling, elevate the same to the Secretary of Finance for review pursuant to Section 1128 of the CMTA.
The Secretary of Finance shall automatically review the Ruling within 15 days from receipt of the BOC notice. When no ruling is rendered within the period, the decision of the Commission is deemed confirmed.
The Commission shall be furnished a copy of the BOC notice of elevation and the decision of the Secretary of Finance.
Effectivity of an Advance Ruling on Tariff Classification.
The Advance Ruling shall be effective from the date it is issued.
Validity of an Advance Ruling on Tariff Classification.
The Advance Ruling shall be valid for a period of five (5) years 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.
Modification or Revocation of an Advance Ruling on Tariff Classification
The Advance Ruling may be modified whenever there is an error, change in material facts/circumstances, change in the law or judicial decision, or change in policy, as the case may be. Modification of Advance Ruling is of prospective application.
