TAXPAYER'S REMEDIES 3.

PFR w/ CTA EB R43 w/in 15d

4. Review on certiorari R45 w/ SC w/in 15d
PROTEST (before payment of tax)
1. PAN (15d to respond) TARIFF CODE
No respond FLD/FAN issued Goods declaration for consumption
Respond FAN issued after 15d All imported goods will be subject to the lodgment of goods
2. FLD/FAN (30d to protest via R/R) declaration entry declaration
No protest final For warehousing, admission, condiitional importation or
3. Request customs transit
Reconsideration GR: Clearance through formal entry
Reinvestigation 60d to submit relevant supporting EXC: Informal entry
documents Commercial nature w/ free on board or free carrier
4. Recourse arrangement (FCA) value of less than 50k
Denial Personal or household effects or goods, not in
(judicial) Appeal to CTA w/in 30d commercial quantity, imported in passenger's baggage
(admin) Reconsideration w/ CIR w/in 30d or email
Still denied Appeal to CTA within 30d Lodged w/in 15d from a BOC notice inform importers of
Inaction date of discharge of last package from vessel or aircraft
Appeal to CTA w/in 30d from expiration of Extendible for 15d upon request by importer + valid
120+60d grounds
Wait and appeal to CTA w/in 30d from decision BOC shall issue assessment once lodged + after
of CIR examination
Inaction Importer has 15d to pay or contest assessment
Appeal to CTA w/in 30d from expiration of 180d Upon lapse assessment deemed final
Wait for final deciison of CIR Fail to pay w/in 15d 10% surcharge + 20% interest per
5. FDDA annum from date of final assessment
25% more than 1 year based on total amount or
REFUND/CREDIT (after payment of tax) balace
1. Written claim for credit/refund w/ CIR After payment claim goods from customs custody for
2 years from actual payment of tax/penalty 30d (non-extendible)
2. Claim for refund + appeal w/ CTA If at time of importation, importer doesnt have all info or
supporting docs required Provisional Goods declaration
APPEAL TO CTA AND BEYOND Use for additional info or docs
1. Appeal to CTA w/in 30d Execute an undertaking to complete necessary info or
GR: CTA divison R42 w/in 30d submit docs w/in 45d frm lodging of PGD
EXC: Extendible for 15d
CBAA/RTC appellate PFR R43 CTA EB Goods may be released posting of security equivalent
Criminal cases to the amount ascertained to be the applicable
RTC original NA w/in 15d duties/taxes
RTC appellate PFR R43 w/ CTA EB w/in 15d Assessment by BOC at borded of PGD tentative and
2. MR/MNT w/ same division w/in 15d completed upon final readjustment and submission of
 additional info or documentation Not exceed 150K
If amendment is needed CMTA w/ approval of BOC upon Not commercial quantities/barter/sale or hire
valid grounds 3x in a calendar year
Done prior to final assessment or examination of goods Amount in excess subject to duties and taxes
by BOC Related party transactions
De minimis importations
Incease number of small value consignments Misdeclaration, misclassification, undervaluation in goods
No duties and taxes will be collected and w/ minimal clearance declaration
procedures, including data requirements Unlawful importation or exportation
Threshold 10,000 Abandonment rules
Relief consignment Period of storage in customs bonded warehouse (CBW)
Food, medicine, equipment and materials for shelter, donate or Self-certification system for origin purposes
lease to govt institution and accredited private entitties for free Advance customs ruling
distribution to or use of victims of calamties Post-clearance audit
Exempt from duties and taxes
Record-keeping reuirement
Upon declaration of calamity clearance will be priority
Authority of commissioner to make compromise
Clearance procedure
Application of information and communications rechnology
Lodging of simpligied or PGD
Moving forward
Pre-arrival clearance
Clearance beyond business hours w/o corresponding
charges
Examination in exceptional cases
Conditionally-free and duty exempt importations
Returning residents duty and tax-free improts of personal and
husehold effects
Nationals who stayed in foreign country for at least 6 mos
Reqs
Not for commercial quantity/barter/sale/hire
Stay for at least 10 yrs FOB/FCA not exceed 300k +
privilege not availed of w/in 10 yrs prior to the returning
resident's arrival
5 years not exceed 250k + not availed of w/in 5 yrs
Less than 5 yrs not exceed 150K + not availed of w/in 6
mos
OFWs privilege to bring in tax and duty free home appliances
and other durables (limited to 1 of each kind)
1x in agiven calendar year accompanying on their return or
arrival w/in reasonable time
Not exceed 60d after every returning OFWs return
Balikbayan boxes duty freee