PROTEST

PROCEDURE (Sec. 2308- 2402, TCCP)

Collector determines duties, taxes, fees and other charges

except fines in seizure cases (Section 2308)
Note: If no Protest,
The action of the
Collector becomes
final (Section. 2309)

Payment after final liquidation (Section 2309)

Note: If no decision on the protest, it will

be construed as a denial of protest.

Protestant files written PROTEST with the Collector of Customs at

the time of payment or within 15 days thereafter (Section 2308

Collector schedules a hearing within 15 days from receipt of protest and renders decision
within 30 days after hearing (Section 2312).

Collector decides adverse

to the Govt. Makes
appropriate order/ entry
re-liquidated if necessary
(Section 2312).

Automatic review by the

Commision of Customs
(Section 2315).

Affirms
decision of
the Collector
of Customs
(Section 2315)
(CMO 3-2002)

Collector decides adverse

to Protestant/ denies
protest (Section 2313)

If no Appeal, decision of
Collector becomes final
(Section 2313) (Files M.R)

No decision
within 30 days
from receipt of
records decision
becomes final
(Section 2315)

Commissioner of Customs renders decision on the

appeal

Reverses
Collectors
Decision. Decision
becomes Final
(Section 2315)

Affirms
Collectors
decision,
(Section 2402)
(Section 2315)

final
If no appeal
decision
becomes final

Reverses decision of the collector (Sec 2315)

Reverse decision of
the Commissioner
of Customs (Section
2315)

Automatic review by the Sec. of Finance (Section

2315)
No decision w/n 30 days fr receipt
of record/ Sec. of Fin. affirms
decision of Commissioner
decision becomes final Sec 2315

Appeal to the
Commissioner of Customs
within 15 days after
notification (Section
2313)

final

Note: If no
decision on the
appeal, it will be
construed as
affirmation of the
collectors
decision

Appeal to the
Court of Tax
Appeals2
Within 30 days
from receipt of
decision of the
commissioner or
the Sec. of
Finance (Section
2402)
(R.A. 1125 as
amended by R.A.
9282)

If no appeal,
decision
becomes final

Appeal to Supreme Court within 15 days from receipt of CTAs decision (Rules of Court; R.A. 9282