Scope
- Applies to all importations with assessment issues before the VCRC as per CMO 37-2001.
- Covers requests for customs valuation or tariff classification rulings or opinions involving no actual shipments.
- Includes queries related to application of Transaction Value System, Harmonized Tariff Systems, and preferential or special rates.
Establishment of Central Valuation Classification Review and Ruling Committee (CVCRRC)
- CVCRRC created to address:
- VCRC cases pending more than 3 months from the effectivity date.
- VCRC cases pending six months or more prior to effectivity.
- VCRC resolutions favorable to importers or adverse to government, with exception for fraud.
- Importer appeals filed within 15 days willing to undergo post entry audit.
- Cases reviewed motu proprio by Commissioner or upon written request from any Customs office.
- Requests for rulings or opinions involving no imports or shipments under audit.
Composition of CVCRRC
- Headed by Commissioner of Customs as Chair.
- Chief Executive Officer (CEO) presides over meetings and manages day-to-day affairs.
- CEO is Deputy Commissioner for Assessment and Operations Coordinating Group (AOCG).
- Vice-CEO is Director, Imports Assessment Service.
- Members include Deputy Collectors for Assessment of major ports and Chief, Valuation and Classification Division.
CVCRRC Technical Support Team (CVCRRC-TST)
- Provides administrative, secretariat, and technical support.
- Composed of customs officers designated by Commissioner.
- Responsible for monitoring cases, setting transparent procedures, handling documentation and communications, and ensuring prompt resolution.
CVCRRC Resolutions/Opinions/Rulings
- Signed by Deputy Commissioner for AOCG as CEO under the Commissioner of Customs' name.
Transfer of functions from Customs Tariff Review Committee (CTRC) and Valuation and Classification Appeals Board (VCAB)
- Powers and functions of CTRC transferred to CVCRRC.
- Appellate review functions of VCAB on VCRC resolutions transferred to CVCRRC.
Operational Procedures
- VCRC-TST heads ensure cases are docketed with dates of receipt and disposition.
- Weekly reports of cases submitted to CVCRRC.
- Cases unresolved after three months, favorable importer resolution, timely importer appeal, or Commissioner review orders are elevated to CVCRRC.
- CVCRRC CEO refers cases to CVCRRC-TST for issue summarization and agenda inclusion within five working days.
- CVCRRC may resolve cases on records or require attendance of concerned parties and invite technical experts.
- Resolution must be made after five meetings or within thirty working days from first hearing.
- Resolution endorsed to District Collector within three working days for implementation.
- Rulings or opinions require presence of requesting party and may invite technical resource persons.
- Opinions and rulings are fact-specific and subject to actual evaluation of goods.
Appeals
- Only one motion for reconsideration allowed within five working days after receipt of CVCRRC resolution.
- If motion denied or not filed, resolution becomes final at Assessment level.
- Aggrieved importer may file formal protest under Section 2308 of TCCP, as amended.
Repealing Clause
- Supplements and amends CMO No. 37-2001 to the extent inconsistent.
- Supersedes and/or modifies CMO 25-96 and other inconsistent issuances.
Effectivity
- Takes effect April 1, 2006.
- Adopted March 15, 2006 by Acting Commissioner Napoleon L. Morales.