Customs Valuation Protest Procedures

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Title Supreme Court: Customs Valuation Protest Procedures

Law: Boc Memorandum Order No. 27-99

Decision Date: Dec 28, 1999

This memorandum establishes clear procedures for resolving disputes over the customs valuation of imported goods, outlining the roles of the Collector of Customs, the Commissioner of Customs, and the Secretary of Finance in the protest and appeal process.

customs value

protest cases

valuation issues

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