Guidelines on Customs Surcharge Imposition

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BOC CUSTOMS ADMINISTRATIVE ORDER NO. 06-2014: Guidelines on Customs Surcharge Imposition

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Title Source: Supreme Court: Guidelines on Customs Surcharge Imposition

Law: Boc Customs Administrative Order No. 06-2014

Decision Date: Oct 20, 2014

The BOC Customs Administrative Order No. 06-2014 mandates the imposition of surcharges for misclassification, undervaluation, and misdeclaration in customs entries, establishing specific percentage thresholds and penalties while emphasizing that surcharges are non-negotiable and cannot be waived.

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