Beruflich Dokumente
Kultur Dokumente
BY
ATTY. RIZALINA V. LUMBERA
• importation of goods
• exportation of goods
• transportation of passengers and cargoes into or out of,
or within the Philippines
(4). Classification of articles under the TCC
• subject to duty
• prohibited articles
• conditionally free from tariff and duties ( Section 105, TCC;
governmental agencies and international institutions; granted
by President upon NEDA’s recommendation)
• absolutely free from tariff and duties
regular: ad valorem
specific duty
alternating duty
compound duty
special: dumping
countervailing
marking
discriminatory
• BOC:
Administrative:Tax lien
Fines and forfeitures
Reduction of customs duties
Compromise
• TAXPAYER:
• Arrival of goods
• Examiner/Collector issues assessment and collects the
tariff and duties
• Within 15 days pay under protest ands file protest
before the Collector/Examiner
• Hearing within 15 days from receipt of protest;
• Collector either grants or denies the protest;
Possible procedures:
2
• If Commissioner reverses the decision of the Colector
( not favorable to the importer), importer may appeal to
the CTA Division within 30 days from receipt of such
decision, then file MR. to CTA Division, then appeal to CTA
en banc, then petition for review to the SC within 15 days
from receipt of the decision of the CTA En Banc;
• If Collector denies the protest, (favorable to the
government), importer appeals to the CTA Division within
30 days from receipt of such decision, then file MR. to CTA
Division, then appeal to CTA en banc, then petition for
review to the SC within 15 days from receipt of the
decision of the CTA En Banc;
• Prohibited articles;
• Wrong entry of port
• Export of goods contrary to law
• Contraband
Notes: