TAXPAYERS REMEDY PROTESTING RULING ON CLASSIFICATION OR RESOLUTION ON VALUATION
START
Declarant
Files Goods
Declaration with the
Bureau of Customs
(Sec.407, CMTA)
NO
NO
Appealed?
YES
Aggrieved Party
Appeal to CTA in Division under
Rule 42, RRoC.
(Sec. 11366, CMTA; CTA Rules
of Procedure)
CTA Division
CTA Division denies Appeal.
Aggrieved Party to file MR or
MNT with same division
(CTA Rules of Procedure)
CTA en banc
CTA Division denies MR or
MNT. Aggrieved Party may file
Petition for Review with CTA en
banc under Rule 43, RRoC
(CTA Rules of Procedure)
Customs Officer
Classify, value, and District Declarant
determine duties Collector disputes assessment/ NO
and taxes to be Pass upon the classification?
paid. Prepares and appraisal, classification,
submits and return
Assessment Report (Sec. 427, CMTA)
(Sec. 424, CMTA)
YES
Modify Approve
Interested Party Assessment
Commissioner of File a written protest deemed final15
Customs with Commissioner days after receipt of
Sustained? Render decision at the time of assessment by
within 30 days from payment of amount importer or
receipt of protest claimed or 15 days consignee
(Sec. 1110, CMTA) thereafter (Sec. 429, CMTA)
(Sec. 1106, CMTA)
YES
Commissioner of Goods released
Customs after D & T and O/C
Order issued and have been paid or
entry re-assessed if secured and all the
necessary pertinent laws, rules
(Sec. 1110, CMTA) Is there fraud? and regulations
have been complied
YES with.
(Sec. 431, CMTA)
Criminally liable for Assessment
Unlawful Importation conclusive upon all
or Exportation parties three (3)
(Sec. 1401, CMTA) years from:
a. date of final
NO payment of D &T, or
b. upon completion
of the post
END
clearance audit.
(Sec. 430, CMTA)
END
Supreme Court
CTA en banc denies Petition
for Review. Aggrieved Party
may file Petition for Review on END
Certiorari with SC under Rule
45, RRoC
(CTA Rules of Procedure)