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TAXPAYERS REMEDY PROTESTING RULING ON CLASSIFICATION OR RESOLUTION ON VALUATION

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Declarant Customs Officer


Files Goods Classify, value, and District Declarant
Declaration with the determine duties Collector disputes assessment/ NO
Bureau of Customs and taxes to be Pass upon the classification?
(Sec.407, CMTA) paid. Prepares and appraisal, classification,
submits and return
Assessment Report (Sec. 427, CMTA)
(Sec. 424, CMTA)
YES
Modify Approve

Interested Party Assessment


Commissioner of File a written protest deemed final15
Customs with Commissioner days after receipt of
Sustained? Render decision at the time of assessment by
within 30 days from payment of amount importer or
receipt of protest claimed or 15 days consignee
NO (Sec. 1110, CMTA) thereafter (Sec. 429, CMTA)
(Sec. 1106, CMTA)
YES

Commissioner of Goods released


Customs after D & T and O/C
NO Order issued and have been paid or
Appealed? entry re-assessed if secured and all the
necessary pertinent laws, rules
(Sec. 1110, CMTA) Is there fraud? and regulations
have been complied
YES with.
(Sec. 431, CMTA)
YES

Criminally liable for Assessment


Aggrieved Party
Unlawful Importation conclusive upon all
Appeal to CTA in Division under
or Exportation parties three (3)
Rule 42, RRoC.
(Sec. 1401, CMTA) years from:
(Sec. 11366, CMTA; CTA Rules
of Procedure) a. date of final
NO payment of D &T, or
b. upon completion
of the post
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clearance audit.
CTA Division (Sec. 430, CMTA)
CTA Division denies Appeal.
Aggrieved Party to file MR or
MNT with same division
(CTA Rules of Procedure)
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CTA en banc Supreme Court


CTA Division denies MR or CTA en banc denies Petition
MNT. Aggrieved Party may file for Review. Aggrieved Party
Petition for Review with CTA en may file Petition for Review on END
banc under Rule 43, RRoC Certiorari with SC under Rule
(CTA Rules of Procedure) 45, RRoC
(CTA Rules of Procedure)