 Advance Ruling – are official written and binding rulings issued by the Tariff Commission/

Commissioner of Customs w/c provides the requesting party with an assessment for the 3 kinds
of advance ruling.
 3 Kinds of Ruling
o Classification Ruling ( Tariff Commission Order 2017-01
 Who applied/filed an advance ruling for Classification? (Importer / Exporter)
 Importer / Exporter want to know in the tariff heading, subheading, HS code
and corresponding rate of duty of goods subject to importation / exportation.
 Form of application (Written)
 Where to apply advance ruling for Classification (Tariff Commission)
 Who will provide a decision for tariff Classification (Tariff Commission)
 Period of the TC in rendering a decision ( Within 30 days from receipt of
properly documented applications)
 Application for Classification Advance Ruling (atleast 90 days before the
importation/exportation)
 Coverage application for Classification Ruling ( 1 ruling / application is to 1 item
or product)
 In the event, declared tariff classification is in dispute (the importer, exporter
or BOC is against or adverse on the decision provided by the TC), the adverse
party shall raise the matter in Tariff Commission by the way of filing a protest
accordance with Sec. 1106.
 Who is liable in decision making for tariff classification if it is in protest case?
(The classification ruling is binding by the TC and BOC)
 Once Sec of Finance provide or release a decision it shall be final and conclude.
 Effectivity – ruling for classification will be effective from the date of issued.
 Validity – ruling for classification shall be valid 5 years from the date of
issuance. But it may shorten / revoke earlier due changes of the fact in basis of
ruling.
o Valuation Ruling ( CMO 30 -2016)
 Who may applied/filed an application for valuation ruling?(Importer /Exporter)
 Importer / Exporter wishes to know the Transaction Value / Customs Value /
Book Value of the goods before the importation / exportation.
 Form application (Written)
 Where to file an application for valuation ruling? (Commissioner of Customs)
 Who is liable in decision making for valuation ruling? (Commissioner of
Customs)
 Period in rendering decisions pertains to valuation ruling? ( within 30 days from
the submission of application form and supporting documents)
 Application for Advance Ruling (atleast 90 days before the
importation/exportation)
 Coverage application for Advance Ruling ( 1 ruling / application is to 1 item or
product)
  In the event valuation ruling provided by Commissioner is in dispute the adverse
party (importer / exporter) will raise the concern to the Commissioner by the
way of protest.
 Decision Maker in Protest Case – Commissioner with the approval of Sec. of
Finance.
o Ruling for Rules of Origin ( CMO 30 -2016 / CAO 03 -2016)
 Who may applied/filed an application for R. O.O ruling?(Importer /Exporter)
 Importer / Exporter wishes to know if the goods subject for
importation/exportation is qualify or can avail the Free trades Areas /
agreements before the importation / exportation.
 Form application (Written)
 Where to file an application for R.OO.O ruling? (Commissioner of Customs)
 Who is liable in decision making for R.O.O ruling? (Commissioner of Customs)
 Period in rendering decisions pertains to R.O.O ruling? ( within 30 days from the
receipt of application form and supporting documents)
 Application for Advance Ruling (atleast 90 days before the
importation/exportation)
 Coverage application for Ruling ( 1 ruling / application is to 1 item or product)
 In the event R.O.O ruling provided by Commissioner is in dispute the adverse
party (importer / exporter) will raise the concern to the Commissioner by the
way of protest.
 Decision Maker in Protest Case – Commissioner with the approval of Sec. of
Finance.
 FREE TRADE AREAS There are two (2) kinds of CO, namely:
 a. Non-Preferential Treatment:
o CO for General Merchandise: White CO
 b. Preferential Treatment:
o Generalized System of Preferences (GSP): Form-A
o ASEAN Trade in Goods Agreement (ATIGA): Form-D
o ASEAN-Australia-New Zealand Free Trade Area (AANZFTA):
Form- AANZ
o ASEAN-China Free Trade Area (ACFTA): Form-E
o ASEAN-Japan Comprehensive Economic Partnership
Agreement (AJCEPA): Form-AJ
o ASEAN-India Free Trade Area (AIFTA): Form-AI
o ASEAN-Korea Free Trade Area (AKFTA): Form-AK
o Philippines-Japan Economic Partnership Agreement (PJEPA):
Form-JP
o Sec. 1104
 Aggrieved Party (Importer / Exporter)
 Shall file an appeal to CTA within 30 days from the receipt of adverse
decision/ ruling.
 Aggrieved Party (BOC)
 Automatic Review in Forfeitures Case
 Automatic Review Sec. of Finance