Question & AnswerQ&A (CUSTOMS MEMORANDUM ORDER NO. 7-2006)
The primary objectives are to expedite resolution of pending VCRC cases, review adverse VCRC resolutions against the government, ensure uniformity in applying the Transaction Value System and Harmonized System, and facilitate trade while protecting government revenue.
It applies to all importations with assessment issues brought before the VCRC pursuant to CMO 37-2001, requests for customs valuation or tariff classification rulings involving no actual shipments, and queries related to the Transaction Value and Harmonized Tariff Systems, including preferential or special rates.
Cases docketed at the time of the Order's effectivity that remain unresolved for three (3) calendar months, or cases filed prior to the Order's effectivity remaining pending for six (6) months or more, shall be elevated to the CVCRRC.
The Commissioner of Customs heads the CVCRRC as chair, while the Deputy Commissioner for Assessment and Operations Coordinating Group (AOCG) acts as Chief Executive Officer (CEO) managing its daily affairs.
The CVCRRC-TST provides administrative, secretariat, and technical support, monitors and reports cases, sets transparent procedures, prepares meeting records, communicates resolutions, and ensures timelines are observed.
The CVCRRC handles pending VCRC cases meeting the timeline criteria, VCRC resolutions favorable to the importer or adverse to the government, timely appeals by importers, cases reviewed motu proprio by the Commissioner, and requests for rulings or opinions involving no actual shipments or ongoing post-entry audits.
Only one motion for reconsideration can be filed within five (5) working days from actual or constructive receipt of the CVCRRC resolution.
The CVCRRC resolution becomes final at the Assessment level. The aggrieved importer may still pay under formal protest pursuant to Section 2308 of the Tariff and Customs Code of the Philippines (TCCP), as amended.
The powers and functions of the CTRC and the appellate review functions of the VCAB on VCRC resolutions are transferred to the CVCRRC.
The CVCRRC resolves cases based on available records and may require attendance of parties for clarification. It must resolve cases after five meeting sessions or within thirty (30) working days from first calendar hearing, whichever comes first.