Importer

TARIFF CLASSIFICATION Within 15 days from receipt:

DISPUTE 1. Adverse Ruling (without
SETTLEMENT/PROTEST directive to pay) or;
2. Where payment is made
(with payment directive)

Commissioner
Within 30 days from
Protest Receipt the
Comm shall:

Render a No Decision Renders a

Decision against Decision in favor
(favors the DC)
Importer of the DC

Importer
appeals
(to)

Tariff Commission Court of Tax Appeals

within 15D from within 30D from
receipt of Adverse Adverse Ruling
Ruling receipt

Ruling: Adverse to Ruling: Adverse to

Gov't Imp
In favor of the In favor of the
importer Gov't

Secretary of Finance Court of Tax Appeals

rules otherwise within 30CD from
Adverse Ruling Receipt

Importer
within 30D from
Adverse Ruling receipt

Court of Tax Appeals