MASTER COPY. REPUBLIC OF THE PHILIPPI TET DEPARTMENT OF FINANCE" » BUREAU OF CUSTOMS a MANILA 1099 AWC ENTER TONAL ADUISTRATE RecsTeR DEC 02 ECE YR D CUSTOMS MEMORANDUM ORDER, NO._GO -2o/G Me i SUBJECT: GUIDELINES IN THE IMPLEMENTATION OF AN ADVANCE RULING SYSTEM FOR VALUATION AND RULES OF ORIGIN PURSUANT TO CAO 03-2016 Section 1. Objectives. 1.1. To implement Customs Administrative Order No. 03 ~ 2016 establishing an Advance Ruling System in the Philippines regarding customs valuation method, preferential and non-preferential origin of goods. 1.2. To establish the parameters and procedures for Advance Ruling requests. 1.3, To provide for all administrative matters with respect to the issuance, denial, revocation, modification, and publication of Advance Rulings. Section 2. General Provisions. 2.1, The request for Advance Rulings shall be submitted to the Bureau electronically and application fees shall be paid through bank payment. 2.2, Standard procedures and the required application forms for Advance Rulings shall be published on the Bureau's website. These forms shall be used for all Advance Ruling requests. 2.3. Advance Rulings shall be published on the Bureau's website, with any information that is claimed to be confidential shall be redacted. 2.4, non-refundable Advance Ruling Application Fee in the amount of One Thousand Five Hundred Pesos (Php1,500.00) shall be collected by the Bureau for each request which must relate only to one product or item. Section 3. Operational Provisions. 3.1. Request for Advance Ruling. 3.1.1.An Importer or Foreign Exporter or its authorized agent shall Certified True Copy apply electronically for an Advance Ruling to the Office of the Commissioner (Attention: Technical Support Team - Advance Ruling), together with the presentation of proof of payment of non-refundable Advance Ruling Application Fee.3.1.2, Payment of Fee. A Requesting Person shall accomplish the downloadable Advance Ruling Order Payment Form in the BOC Website and shall pay the same to the Bureau's In-house Bank (Land Bank of the Philippines). The In-House Bank shall issue BOC - Official Receipt (BCOR) as proof of payment once the payment was made. A standard Advance Ruling Payment Form is attached as Appendix C. For Foreign Exporters, proof of international wire transfer shall be sufficient subject to verification by the BOC that the payment has been made. 3.1.3, Receipt of Request for Advance Ruling. Upon receipt of request for Advance Ruling, the Bureau shall notify in wrlting, through electronic means, the Requesting Person that the request for Advance Ruling has been received. The Bureau may request the Requesting Person to supply additional information it deems necessary for a ruling to be issued on the application. Until such time the requested document or information is submitted or a written manifestation is made that such document or information cannot be submitted, the 30 working days period will not toll. 3.2. General_Requirements equest \dvance Ruling. A request for Advance Ruling shall contain all information necessary to process the request, including the following: a. Full name and address of the Requesting Person (including the Tax Identification Number (TIN), except if the Requesting Person is a reign Exporter); UP. LAW CENTER (OFFICE of te NATIONAL ADSTRATVE RecISTER Agminsiaive Rules an Regulars DEC 02 2016 ) lame, telephone number, and e-mail address of the contact person, no should have full knowledge of the goods at issue and to whom he Bureau may direct any inquiries or communication; =A statement as to whether the Requesting Person is an Importer, a producer (the producer of the goods in question, and if so, whether Certified True Copy _ the producer directly exports the goods to the Philippines), or a Foreign Exporter (a person exporting goods to the Philippines who 4. is not the producer of those goods); Alexander C[M: Admin OF . If the Requesting Person is an Importer, the name and address of nee the exporter and/or producer should be included. If the Requesting Person is a Foreign Exporter, the request should include the name Page 2 of 20-CMO NO,_32- 20/6MA sTEReOPY and address of the producer, Importer (if not the same person) and the name and address of the of local agent. If the Requesting Person is the producer, name and address of the exporter (if not the same Person), and that of the Importer(s) should be included; ©, Where the request is made by a third party agent (acting on behalf of an Importer, Foreign Exporter, or producer), the name, address, and contact information of the agent requesting the Advance Ruling should be indicated, This must be accompanied by an Authorization Letter (written statement) which need not be notarized, signed by the person for whom the Advance Ruling is intended granting the agent authorization to act on behalf of the Importer, Foreign Exporter, or producer. The ruling will be issued in the name of the Importer, Foreign Exporter, or producer; f, Include a statement, on the basis of the Requesting Person's knowledge, as to whether the goods that are the subject of the request for Advance Ruling has previously been imported into the Philippines; g. A detailed description of the goods; h, Whether any information shall be treated as confidential; If a Requesting Person has difficulty obtaining proprietary information from the producer or foreign supplier, they may request the producer or foreign supplier to electronically send the information directly to the Bureau. All proprietary information provided to the Bureau should be treated as confidential and shall only be used for that particular purpose.t; and 3.2.1, In addition to the General Requirements provided in Section 3.2, UW EE a request regarding origin shall also include the following u. OFAC of ow NaTiOWAL AoimusTRATWE Rscises| Information: ‘Aamresstve Riles ad Regains RR DEC 02 2016 ) a. The country of origin envisioned for the goods; IE we CEIVIE 4 b. The applicable basis for claiming origin, stating that the ee ae request for Advance Ruling is to claim preferential tariff Certified True! (Copy treatment; c. Any samples as necessary, photographs, plans, catalogues, Copies of technical literature, brochures, laboratory analysis results, or other documents available on the composition of the goods and their component materials which may assist in CRMD - BUC * ef Articles 229 and 230 of the Revised Penal Code, the BOC Code of Conduct and Rules of Ethics Pursuant to CMO 45-2002, RA 10173 otherwise known as Data Privacy Act of 2012 and other pertinent laws and regulations Page 3 of 20-CMO NO. _80- 20/6