This document discusses administrative and judicial procedures related to advance rulings and dispute settlement in customs law. It defines key terms like advance ruling and appeal. It then outlines provisions in the Customs Modernization and Tariff Act (CMTA) related to classification rulings, valuation rulings, rulings on rules of origin, conditions for advance rulings, and administrative and judicial appeals processes. Advance rulings can be requested on classification, valuation, or rules of origin. Rulings are binding unless appealed, and appeals can be made to the Customs Tariff and Audit Commission or Secretary of Finance.

1. Administrative and Judicial
Procedures
ADVANCE RULING AND DISPUTE SETTLEMENT
CLINTON SAMSON, LCB

2. PRESENTATION
OUTLINE
OF
I. Classification Ruling
II. Valuation Ruling
III. Ruling on Rules of Origin
IV. Administrative and Judicial Appeals

3. Definition of Terms
• Advance Ruling - refers to an official written and binding ruling issued by
the Bureau on customs valuation, or rules of origin, or by the Tariff
Commission on the appropriate tariff classification of goods, prior to
importation or exportation, as the case may be. (CAO 3-2016)
• Appeal - means the act by which a person who is directly affected by a
decision or omission of the Customs and who considers himself to be
aggrieved thereby seeks redress before a competent authority (Revised
Kyoto Convention)
refers to the remedy by which a person who is aggrieved or adversely
affected by any action, decision, order, or omission of the Bureau, seeks
redress before the Bureau, the Secretary of Finance, or competent court, as
the case may be (CMTA Title 1, Chapter 2, Section 102)

4. I. CMTA
SECTION 1100. Classification Ruling
• An importer or exporter may file a written application for an advance ruling
on the tariff classification of goods with the Commission. The Commission
shall render a ruling within thirty (30) days from receipt of a properly
documented application
• When a declared tariff classification of goods, not subject of a pending
application for advance ruling, is in dispute, the importer, exporter, or the
Bureau shall submit the matter to the Commission for a ruling, without
prejudice to the application of Section 1106 of this Act on “protest”:
Provided, That such rulings of the Commission on commodity classification
shall be binding upon the Bureau, unless the Secretary of Finance shall rule
otherwise.
I. Provision

5. I. CMTA
SECTION 1101. Valuation Ruling
• An importer or exporter may file a written application for an advance
valuation ruling on the proper application of a specific method on customs
valuation of specific goods as prescribed in Title VII, Chapter 1 of this Act
• The application for a valuation ruling shall be filed with the Commissioner
who shall issue a ruling within thirty (30) days from submission of the
application form and supporting documents as may be required by rules and
regulations.
• When the valuation method of goods not subject of an application for
advance valuation ruling or the declared customs value is in dispute, the
matter shall be resolved in accordance with Section 1106 of this Act on
“protest”.
II. Provision

6. I. CMTA
SECTION 1102. Ruling on the Rules of Origin
• An importer or exporter may file a written application for a ruling on whether
the goods qualify as originating under the rules of origin of the applicable
preferential trade agreement. The application for an advance ruling on origin
shall be filed with the Commissioner who shall act on the application within
thirty (30) days from receipt of the application and supporting documents as
may be required by rules and regulations.
• When the declared origin of the goods, not subject of a request for advance
ruling on origin, is in dispute, the matter shall be resolved in accordance with
Section 1106 of this Act on “protest”.
III. Provision

7. I. CMTA
SECTION 1103. Conditions for Application and
Effect of Advance Ruling
• An application for an advance ruling shall cover only one (1) product or item.
The application for advance ruling shall be filed at least ninety (90) days
before the importation or exportation of the product or item, as the case may
be.
IV. Provision

8. I. CMTA
SECTION 1104. Administrative and Judicial
Appeals
• An aggrieved party may, within thirty (30) days from receipt of an adverse
ruling or decision, appeal the same to the CTA without prejudice to the
authority of the Secretary of Finance to review decisions adverse to the
government in accordance with Sections 1127 and 1128 of this Act, as the
case may be.
V. Provision

9. CAO 3-2016
https://customs
.gov.ph/wp-
content/upload
s/2016/10/cao-
03-2016-
Establishment-
of-an-Advance-
Ruling-System-
for-Valuation-
and-Rules-of-
Origin-UP.pdf

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