Title
Supreme Court
Guidelines on Customs Surcharge Implementation
Law
Boc Customs Memorandum Order No. 64-93
Decision Date
Dec 8, 1993
Guillermo L. Parayno, Jr., Commissioner of Customs, establishes guidelines for the uniform imposition of surcharges on imported goods due to undervaluation, misclassification, and misdeclaration, detailing specific percentage thresholds and conditions for non-imposition to enhance compliance with the Tariff and Customs Code.

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