Guidelines in the implementation of an advance ruling system for valuation and rules of origin CmO 30-2016

Question 1

Request for Advance Ruling

Answer 1

An Importer or Foreign Exporter or its authorized agent shall apply
electronically for an Advance Ruling to the Office of the
Commissioner (Attention: Technical Support Team — Advance
Ruling), together with the presentation of proof of payment of
non-refundable Advance Ruling Application Fee.

Question 2

Payment of Fee.

Answer 2

A Requesting Person shall accomplish the downloadable Advance Ruling
Order Payment Form in the BOC Website and shall pay the same to the
Bureau’s In-house Bank (Land Bank of the Philippines).

The In-House Bank shall issue BCOR as proof of payment once the payment
was made.

For Foreign Exporters, proof of international wire transfer shall be sufficient
subject to verification by the BOC that the payment has been made.

Question 3

Receipt of Request for Advance Ruling.

Answer 3

Upon receipt of request for Advance Ruling, the Bureau shall notify in
writing, through electronic means, the Requesting Person that the request for
Advance Ruling has been received.

The Bureau may request the Requesting Person to supply additional
information it deems necessary for a ruling to be issued on the application.

Until such time the requested document or information is submitted or a
written manifestation is made that such document or information cannot be
submitted, the 30 working days period will not toll

Question 4

General Requirements for Request for
Advance Ruling.

Answer 4

Full name and address of the Requesting Person, TIN, except if the Requesting Person is a Foreign Exporter

Name, telephone number, and e-mail address of the contact person, who should have full knowledge of the
goods at issue and to whom the Bureau may direct any inquiries or communication

A statement as to whether the Requesting Person is an Importer, a producer or a Foreign Exporter

1. If the Requesting Person is an Importer, the name and address of the exporter and/or producer should be
   included.
2. If the Requesting Person is a Foreign Exporter, the request should include the name and address of
   the
   producer, Importer (if not the same person) and the name and address of the of
   local agent.
3. If the Requesting Person is the producer, name and address of the exporter (if not the same
   person),
   and that of the Importer(s) should be included;

Where the request is made by a third party agent, the name, address, and contact information of the
agent requesting the Advance Ruling should be indicated. This must be accompanied by an
Authorization Letter (written statement) which need not be notarized, signed by the person for whom
the Advance Ruling is intended granting the agent authorization to act on behalf of the Importer,
Foreign Exporter, or producer. The ruling will be issued in the name of the Importer, Foreign Exporter,
or producer;

Include a statement, on the basis of the Requesting Person’s knowledge, as to whether the goods that are
the subject of the request for Advance Ruling has previously been imported into the Philippines;

A detailed description of the goods;

Whether any information shall be treated as confidential;

Question 5

5.1. Requesting Person shall keep all supporting records
relating to their request for Advance Ruling for not less than
three (3) years from the date the request is submitted to the
Bureau.

5.2. The Bureau shall retain all requests for Advance
Rulings and supporting records for not less than three (3)
years from the date the request is submitted.