When an article imported or intended to be imported is not specifically classified in this Code, the interested party, importer or foreign exporter may submit to the Tariff Commission a sample together with a full description of its component materials and uses, and request it in writing to indicate the heading under which the article is or shall be dutiable, and the Tariff Commission shall comply with such requests within thirty days from receipt thereof if it is satisfied that the application is made in good faith, in which case classification of the article in question upon the particular importation involved shall be made according to the heading indicated by the Tariff Commission: Provided, however, That such rulings of the Tariff Commission on commodity classification, shall be binding upon the Bureau of Customs, unless the Secretary shall rule otherwise.
Bureau of Customs
1. Customs Protest
Customs Protest deals with liability for customs duties, fees and other charges imposed by the Bureau of Customs.
2. Customs Seizure and Forfeiture
Seizure and forfeitures refers to mattes involving the act of smuggling or the act of any person who fraudulently imports or brings into the Philippines, or assists in so doing, any article contrary to law or shall receive, conceal, buy, sell or in any manner facilitate the importation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law. Smuggling includes the exportation of articles in a manner contrary to law.
Bureau of Internal Revenue
Tax Rulings are issued by the Commissioner of Internal Revenue in the exercise of its power under Section 4 of the 1997 National Internal Revenue Code (NIRC) which provides that “the power to interpret the provisions of the Tax Code and other tax laws shall be under the exclusive and original jurisdiction of the Commissioner, subject to review by the Secretary of Finance. The power to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto or other matters arising under this Code (NIRC) or other laws or portion thereof administered by the Bureau of Internal Revenue is vested with the Commissioner, subject to the exclusive appellate jurisdiction of the Court of Tax Appeals.