Flowchart VIII: Taxpayer’s Remedies from Customs Assessment-

Tariff and Customs Code

START

178
Collector causes Taxpayer pays under protest. File Action of collector
Collector
entry of imported written protest within 15 days from Protest made becomes final and
assesses duties No
goods in customs payment within 15 days? conclusive (Sec.
house 2309)

Yes

Taxpayer appeals Collector conducts END

Collector’s
Appeal made to the hearing within 15
decision in favor
within 15 days Commissioner No days from receipt of
of taxpayer/ protest. Decide within
from notice? within 15 days
adverse to gov’t? 30 days
from notice

Yes

Automatic review by Customs

Yes Commissioner
Customs
Commissioner decides

No Customs Commissioner decides Commissioner’s

Commissioner’s
decision made
decision in favor of
within 30 days Yes
taxpayer/adverse
from receipt of
to gov’t?
record?

no

Commissioner’s Automatic review

decision in favor of by Sec of Finance
Decision of Yes Yes
taxpayer/adverse (CMO 3-2002, Sec
collector becomes to gov’t? 2315)
final (sec. 2313)

SOF’s Decision Is decision in

END made within 30 favor of
days from Yes taxpayer/
receipt of adverse to
record? gov’t?

No

No Yes
Decision becomes
final and executory
(sec. 2313)

No
END
Appeal to the CTA Division
within 30 days from receipt of No
decision of Commissioner/
SOF (Sec.2401/RA9282)

MR within 15 days Appeal to CTA en banc Appeal to the

from receipt of 15 days from receipt of Supreme Court
decision decision denying MR w/in 15 days

END
CMTA: Remedies from Seizure and Forfeiture Cases

179

than 10M

10M