CUSTOMS

ADMINISTRATI
VE
PROCEEDINGS
BASIC
PRINCIPL
ES
 No person shall be deprived of Quasi-judicial function of the
property without due process of law Bureau of Customs
NATURE OF FORFEITURE
PROCEEDINGS
◦ The forfeiture of seized goods by the
Bureau of Customs is proceeding
against the goods (in rem) and not
against the owner (persona)- it is in
the nature of a proceeding in rem i.e
directed against the res or imported
articles and entails a determination of
the legality of their action.
CUSTOMS EXERCISES EXCLUSIVE ORIGINAL JURISDICTION

Doctrine Of Primary Jurisdiction

-Sec. 1137. (1st par.) Exclusive Jurisdiction of the
Bureau. – Jurisdiction over imported goods and goods for
exportation shall be exclusive to the Bureau, or the
Secretary of Finance, when under review by the latter,
subject to the proceedings described in this title.

Exhaustion of Administrative Remedy

-Sec. 1137 (2nd par.) Except for the CTA, no court may
issue any order or decision until all the remedies for
administrative appeal have been exhausted.
APPEAL VS MOTION FOR RECONSIDERATION

-Appeal 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. (Sec 102, E)
-A Motion for Reconsideration is a motion that you file when
you want the judge to take a second look at a decision that
you feel was incorrect.
-A Motion for Reconsideration will not, however, be granted
simply because you disagree with the outcome. There are
legal standards governing reconsideration of pendente lite (a
Latin term meaning “during the proceeding”) orders and
final orders.
PRESCRIPTIVE PERIOD

- A maximum period set by statute within

which a legal action can be brought or a
right enforced. A statute may prohibit, for
example, any individual or legal entity from
bringing an action for breach of contract
more than one year after the breach
occurred.
 RULES OF ORIGIN
• - MFN VS Preferential Tariff

VALUATION
ASSESSMENT • - Wrong Valuation Method used
DISPUTE • - PAPP not fully declared
• - Mandatory additions/ Permissible
deduction

TARIFF CLASSIFICATION
• - Wrong Tariff Heading
INSTANCE WHEN ASSESSMENT
ISSUE BECOMES AN
ENFORCEMENT ISSUE
A discrepancy in duty and tax to be paid
between what is legally determined and what is
declared amounting to more than thirty percent
30% shall constitute a prima facie evidence of
fraud. (Sec 1400)
ADVANCE RULING
BUREAU OF CUSTOMS-
ADVANCE RULING
- An advance ruling is and official and
written binding ruled issued by
Commissioner which provides the
requesting person with an assessment of:
◦ 1. Origin
◦ 2. Treatment to be applied on a certain element
of customs value prior to an import or export
transaction
TARIFF COMMISSION-
ADVANCE RULING
- An official written decision issued by the
Commission which provides the applicant
with the appropriate tariff classification of
goods under AHTN prior to exportation or
importation.