DATES Flashcards
Filing of protest after payment of the amount claimed
Within 15 days
Commissioner’s decision on protest
Within 30 days from receipt of protest
Inspection of goods after alert order issuance
Within 48 hours (or 24 hours for perishable goods)
Recommendation for release or seizure after inspection
Within 48 hours (or 24 hours for perishable goods)
District Collector’s order of release or seizure
Within 5 days (or 2 days for perishable goods)
Commissioner’s review of District Collector’s order of release
Within 48 hours (or 24 hours for perishable goods)
Posting of warrant in a public place for unknown owners
15 days
Automatic forfeiture if no owner appears after warrant service
15 days
Issuance of order for hearing in forfeiture cases
Within 15 days (or 5 days for perishable goods)
Decision in forfeiture cases after hearing
Within 30 days (or 10 days for perishable goods)
Appeal to Commissioner after District Collector’s decision
Within 15 days (or 5 days for perishable goods)
Commissioner’s decision on appeal
`Within 30 days (or 15 days for perishable goods)
District Collector to elevate records for automatic review
Within 5 days from decision
Commissioner’s decision on automatic review
Within 30 days (or 15 days for perishable goods)
Elevation to Secretary of Finance if Commissioner’s decision is adverse to the government (for goods worth ₱10M or more)
Within 5 days
DECISION OF SEC OF FINANCE in cases not involving protest or forfeiture
Within 30 days (or 10 days for perishable goods)
Issuance of classification ruling
Within 30 days from receipt of a properly documented application
Issuance of valuation ruling
Within 30 days from submission of application form and supporting documents
Issuance of ruling on rules of origin
Within 30 days from receipt of application and supporting documents
Filing of application for advance ruling
At least 90 days before importation or exportation
Payment of assessed duties, taxes, and other charges before goods are deemed abandoned Within 15 days from the date of final assessment or notification of resolution of an alert order
Within 15 days from the date of final assessment or notification of resolution of an alert order
Claiming of goods after payment of assessed duties, taxes, and other charges
Within 30 days from payment
Reclaiming of impliedly abandoned goods before disposal
Within 30 days after the lapse of the prescribed period to file the declaration
Submission of report on distraint to the Secretary of Finance
Within 10 days from receipt of the warrant
