QuestionsQuestions (BOC MEMORANDUM ORDER NO. 27-99)
To provide clear and transparent procedures for resolving protest cases arising from disputes on the customs value of imported goods under the WTO valuation regime.
It covers all shipments in all ports, except shipments subject to Comprehensive Import Supervision Service (CISS) during its effectivity (which continue under existing rules). It applies when the importer, after paying duties and taxes, contests the valuation decision of the Collector of Customs.
Any reference to value shall be construed to mean the dutiable value defined in Section 201 of the Tariff and Customs Code, as amended by R.A. No. 8181 and implemented by Customs Administrative Order No. 2-99.
Upon the final determination of customs value by the Collector, at the time payment of the amount claimed to be due is made and/or upon receipt of the notice of the decision of the Collector; or within 15 days thereafter.
The importer must state the reasons for the protest and pay the corresponding docket fee at the rate fixed by a Customs Administrative Order.
The Collector forms a panel composed of: (1) a hearing officer from the Law Division, (2) a COO V, and (3) a COO III from the assessment unit.
Those involved in the initial assessment of the subject importation shall not be chosen as members of the expert panel.
It may issue necessary notices of hearings, subpoenas, and other interlocutory orders, and may receive evidence from all parties.
The panel must terminate the proceedings and recommend a decision within 30 days from the first hearing.
For meritorious reasons, the panel may request the Collector for additional time not exceeding 30 days to resolve the case.
Within 15 days from receipt of the recommended decision.
The decision and entire records are automatically elevated to the Commissioner of Customs for automatic review within 5 days from promulgation.
Within 15 days after notification in writing by the Collector of his action/decision, the importer may file a notice of appeal with the Collector, with a copy furnished the Commissioner.
Upon: (a) filing of notice of appeal; (b) payment of appeal docket fee; and (c) filing of Memorandum of Appeal (at the option of the appellant) within 15 days from receipt of the notice of decision.
By a permanent board of three (3): chaired by a lawyer from the Appellate Division, Legal Service, and two (2) Valuation Experts from the Import and Assessment Service as members on a rotation basis.
Within 30 days from receipt of the records of the case from the Collector, and then notify the appellant or aggrieved party in writing.
If the Commissioner decides in favor of the government and no appeal is perfected within the reglementary period with the Court of Tax Appeals, the Commissioner’s decision becomes final and executory.
If the Commissioner’s decision is adverse to the government, it is elevated to the Secretary of Finance for automatic review and the records are forwarded within 5 days from promulgation. If within 30 days from receipt of records by the Commissioner no decision is rendered, it is deemed that the Commissioner upheld the Collector’s decision; if adverse to the government, the case is likewise elevated to the Secretary of Finance.