Tariff Classification

1. Tariff Commodity Classification (TCC) Ruling (Section 1313-A)

Who May Apply

Section 1313 (a) of the Tariff and Customs Code provides that when an article imported or intended to be imported is not specifically classified in Code, the interested party may request the Tariff Commission in writing to indicate the heading number under which the article is or shall be dutiable.

Requirements

1.1. TC Form 1-a. The applicant shall accomplish TC Form 1-a (Request for Classification Ruling) and shall submit it in 3 copies duly notarized certifying that no import entry has been filed on said article(s) nor it is a subject of a pending protest at the Bureau of Customs.

1.2. Attachments. The applicant shall submit samples of the product, brochures, technical specifications, or chemical compositions together with the duly accomplished TC Form 1-a.

1.3. Filing Fee. After the Commodity Specialist has assessed that the required documents are in order, the applicant shall pay the Filing Fee of P300 per article pursuant to Section 54, chaper 12, Book IV of EO 292 (Administrative Code of 1987) as implemented by DOF-DBM Joint Circular No. 2000 - 2 dated 04 April 2000.

1.4. Release of Ruling. TCC Rulings are released within 2 weeks from receipt of application depending on the compliance to any required additional information.

Binding Effect of the Ruling

The Tariff Classification Ruling shall be binding upon the Bureau of Customs unless ruled otherwise by the Secretary of Finance.

 

to view the TCC Rulings issued since 2004.

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