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Advance Ruling �on Tariff Classification�(Online Procedure)���Step Guide��

1

Office/Division

    • Commodities Studies Division (CSD)

Classification

    • Stage 1: Simple
    • Stage 2: Complex
    • Stage 3: Highly Technical

Type of Transaction

    • G2C – Government to Citizen
    • G2B – Government to Businesses
    • G2G – Government to Government

Who may avail?

    • An importer or exporter

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Advance Ruling on Tariff Classification�(Online Procedure)�����

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CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

TC Form 1 (1 electronic copy with signature of applicant)

TC Website

Technical catalogue/brochure (1 electronic copy)

Manufacturer of the good

Duly certified complete product composition and use (1 electronic copy)

Manufacturer of the good and/or third-party laboratory

Picture of product (1 electronic copy) and actual sample

Manufacturer of the good

Technical specifications (1 electronic copy)

Manufacturer of the good

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Advance Ruling on Tariff Classification�(Online Procedure)�����

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CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Manufacturing process (1 electronic copy)

Manufacturer of the good

Authorization letter for the representative of importer/exporter (1 electronic copy with signatures and electronic copies of government-issued IDs importer/exporter and representative)

Applicant importer/exporter

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Advance Ruling on Tariff Classification�(Online Procedure)�����

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Log onto TCIS-OAS, provide the information required, upload supporting documents, and submit sample product1 through courier

Receive feedback on application and upload to TCIS-OAS the additional information required

Upon notification, pay Filing Fee and Legal Research Fund (LRF) Fee to TC Cashier Unit or through the Landbank Link.Biz Portal, LBC or GCash and send proof of payment to TC.Assist@mail.tariffcommission

.gov.ph

Receive scanned copy of OR and check status of application on TC website

1

2

3

4

Stage 1: �Assessment of Application

1 Samples of large products such as machinery are not accepted. Instead, ocular inspection is conducted.

​

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5

����

Agency Step Only�����

Conduct pre-classification evaluation

Prepare and issue Notice of Substantial Compliance, or prepare and issue request for the submission of additional information or the conduct of on-site verification

1

2

Advance Ruling on Tariff Classification�(Online Procedure)

Stage 2: �Pre-classification Evaluation�

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Email at TC.Assist@mail.tariffcommission.gov.ph additional information and/or reply to the request for the conduct of on-site verification within 10 days upon receipt of request

Facilitate the conduct of onsite verification

Receive the issued Advance Ruling from the TC Records Unit and the sample product from CSD (if sample was provided), either by pick-up or through courier.

1

2

3

Stage 3: �Preparation and Issuance of Advance Ruling

Advance Ruling on Tariff Classification�(Online Procedure)

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Stage 1: �Assessment of Application�����

�����

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STEP 1

Advance Ruling on Tariff Classification (Online Procedure)�����

CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Log onto TCIS-OAS, provide the information required, upload supporting documents, and submit sample product1 through courier

​

​

1Samples of large products such as machinery are not accepted. Instead, ocular inspection is conducted

1.1 Automatic acknowledgement will be sent by TCIS-OAS

Shipping cost of sample as billed by third-party service provider

5 minutes

​

Stage 1

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9

CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

1.2 Assign application to a CSD Tariff Specialist for preliminary evaluation

None

5 minutes

Tariff Specialist assigned as Applications Control Officer (TS-ACO)

CSD

STEP 1

Stage 1

Continuation…

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

1.3 Assess the completeness/sufficiency of the information and supporting documents provided

and:

​

a. accept the application; or

 

b. pend the application and require the submission of additional information

None

2 days

Tariff Specialist

CSD

STEP 1

Stage 1

Continuation…

Advance Ruling on Tariff Classification (Online Procedure)����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

2. Receive feedback on application and upload to TCIS-OAS the additional information required

2.1 For applications with additional submission, return to 1.3; or

�For complete/ sufficient application, endorse/email to Records Unit the fully accomplished TC Form 1 plus the letter of acceptance

None

15 minutes

Tariff Specialist

CSD

​

​

TS-ACO

CSD

STEP 2

Continuation…

Stage 1

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

2.2 Assign TCC (AR) No., email letter of acceptance to applicant, and endorse application to CSD

None

15 minutes

Administrative

Officer V (Records

Officer)

Administrative

Division (AdmD)

STEP 2

Continuation…

Stage 1

Advance Ruling on Tariff Classification (Online Procedure)�����

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13

CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

3. Upon notification, pay Filing Fee and Legal Research Fund (LRF) Fee to TC Cashier Unit or through the Landbank Link.Biz Portal, LBC or GCash and send proof of payment to TC.Assist@mail.tariffcommission.gov.ph

3.1 Receive copy of proof of payment, validate payment, and email to client scanned copy of official receipt (OR)

PHP 510.00

​

(PHP 500.00 Filing Fee plus �Php 10.00 LRF fee)

6 days, 45 minutes

Administrative

Officer V (Records

Officer)

AdmD

​

Authorized

Personnel and

Administrative

Officer V (Cashier)

Financial

Management

Division (FMD)

STEP 3

Stage 1

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

4. Receive scanned copy of OR

4.1 Email to client scanned copy of OR

None

​

15 minutes

Administrative

Officer V (Records

Officer)

AdmD

STEP 4

Stage 1

Advance Ruling on Tariff Classification (Online Procedure)�����

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15

CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

4.2 Assign action officers to handle the request

​

None

​

15 minutes

Chief Tariff

Specialist

CSD

STEP 4

Stage 1

Continuation…

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

5. Check status of application on TC website

5.1 Prepare and post weekly update of status of application to TC website

​

None

​

1 day**

Chief Tariff

Specialist

CSD

​

Tariff Specialist

CSD

​

Information Systems

Analyst

Planning,

Management, and

information Systems

Division (PMISD)

STEP 4

Stage 1

Continuation…

Advance Ruling on Tariff Classification (Online Procedure)�����

**Updating is done from steps 4.2 of Stage 1 to 2.5 of Stage 3

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Total Fees to be Paid

PHP 510.00

Advance Ruling on Tariff Classification�(Online Procedure)

Stage 1

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Total Processing Time

2 days and 55 minutes

Stage 1

Advance Ruling on Tariff Classification�(Online Procedure)

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Stage 2: �Pre-classification Evaluation

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

​

1. Conduct pre-classification evaluation

None

6 days

Tariff Specialist

CSD

STEP 1

Stage 2

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

2.a Prepare and issue Notice of Substantial Compliance, or��2.b Prepare and issue request for the submission of additional information or the conduct of on-site verification

None

1 day

Tariff Specialist

CSD

​

Supervising and/or

Chief Tariff

Specialist

CSD

​

Director II / III

Research

Investigation and

International Trade

Analysis Service

(RIITAS)

​

Administrative

Officer V

(Cashier)

FMD

​

Administrative

Officer V

(Records Officer)

AdmD

STEP 2

Stage 2

Advance Ruling on Tariff Classification (Online Procedure)

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Total Fees to be Paid

NONE

Advance Ruling on Tariff Classification�(Online Procedure)

Stage 2

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Total Processing Time

7 days

Stage 2

Advance Ruling on Tariff Classification�(Online Procedure)

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Stage 3: �Preparation and Issuance of Advance Ruling�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Email at TC.Assist@mail.tariffcommission.gov.ph additional information and/or reply to the request for the conduct of on-site verification within ten (10) days upon receipt of request

​

1.1 Receive submission/s from client

None

15 minutes

Administrative

Officer V

(Records Officer)

AdmD

STEP 1

Stage 3

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

2. Facilitate the conduct of onsite verification

2.1 Conduct onsite verification, evaluate all submitted and gathered information and prepare draft Advance Ruling

None

6 days

Tariff Specialists

CSD

STEP 2

Stage 3

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

2.2 Review the draft Advance Ruling

None

6 days

Tariff Specialists,

Supervising and/or

Chief Tariff

Specialist

CSD

​

Director II / III

RIITAS

​

Executive Assistant

IV

Office of the

Chairperson and Commissioners

(OCC)

STEP 2

Continuation…

Stage 3

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

2.3 Approve the draft Advance Ruling

None

2 days

Commission

Chairperson III

STEP 2

Continuation…

Stage 3

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

2.4 Finalize the Advance Ruling

None

2 days

Tariff Specialists,

Supervising and/or

Chief Tariff

Specialist

CSD

​

Executive Assistant

IV

OCC

​

Director II / III

RIITAS

​

Commissioner III (2)

STEP 2

Continuation…

Stage 3

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

None

2.5 Sign Advance Ruling by affixing digital signature

None

1 day

Commission

Chairperson III

STEP 2

Continuation…

Stage 3

Advance Ruling on Tariff Classification (Online Procedure)�����

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CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

3. Receive the issued Advance Ruling from the TC Records Unit and the sample product from CSD (if sample was provided), either by pick-up or through courier.

3.1 Email soft copy of Advance Ruling and return sample product to the applicant

Shipping cost of sample as billed by third-party service provider

45 minutes

Administrative

Officer V

(Records Officer)

AdmD

​

Tariff Specialist/s

CSD

​

STEP 3

Stage 3

Advance Ruling on Tariff Classification (Online Procedure)�����

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Total Fees to be Paid

NONE

Advance Ruling on Tariff Classification�(Online Procedure)

Stage 3

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Total Processing Time

17 days, 1 hour

Stage 3

Advance Ruling on Tariff Classification�(Online Procedure)

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Total Fees to be Paid�(STAGES 1-3)

PHP 510.00

Advance Ruling on Tariff Classification�(Online Procedure)

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Total Processing Time�(STAGES 1-3)

26 days, 1 hours, 55 minutes

Advance Ruling on Tariff Classification�(Online Procedure)

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Notes:

Advance Ruling on Tariff Classification is under Section 1100 of R.A. 10863

​

Sec 1100 of the CMTA states that “the Commission shall render a ruling within thirty (30) [calendar] days from receipt of a properly documented application.”

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Notes:

An application is deemed properly documented after pre-classification evaluation has been conducted, and it has been found that further information on the subject product is no longer needed for a sound classification.

The Secretary of Finance and the Bureau of Customs Commissioner are also furnished with original copies of the Advance Ruling.

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Notes:

Copies of issued Advance Rulings are also posted on the TC Website.

Online application for Advance Ruling on Tariff Classification was implemented through the issuance of TC Office Memorandum 20-006 to continue service during the quarantine periods in line with Proclamation Nos. 922, s.2020 and 1218, s.2021 declaring the Philippines under the State of Public Health Emergency and State of Calamity, respectively.

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FEEDBACK AND COMPLAINTS MECHANISM

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How to send feedback?

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For online AR and DR applicants: the link to the on-line feedback form will be included in the request for additional information (TCIS.support@mail.tariffcommission.gov.ph) prior to acceptance or in the letter of acceptance (TC.Assist@mail.tariffcommission.gov.ph) for accomplishment of participants.

​

Other feedback may be sent through our email address at TC.Assist@mail.tariffcommission.gov.ph.

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How is feedback processed?

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The accomplished feedback forms (hard copy or electronic copy) are collected on a weekly basis for recording.

​

Feedbacks are sorted and forwarded to the concerned process owners.

​

A copy of the client feedback summary is furnished to the Commission’s Collegial Body and Quality Management Representative (QMR), for necessary action.

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How is feedback processed?

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The results of the customer feedback survey are regularly reported during Management Review meetings and used as input for planning and continual improvement of the Commission’s processes.

​

Feedbacks for internal processes are collected by the respective process owners and reported during Management Review meetings and used for the continual improvement of services.

​

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How to file a complaint?

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Complaints may also be filed using the Customer Feedback Form. Complaints may also be coursed through the PACD Officer at telephone number (632) 8936-3314 and at email address: TC.Assist@mail.tariffcommission.gov.ph.

​

Make sure to provide the following information:

  • Name of person/unit being complained
  • Description of incident/evidence

​

Customers are also enjoined to provide their contact

information for proper communication of updates on actions taken regarding their complaint.

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How are complaints processed?

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Upon receipt, complaints will be evaluated and verified before they are transmitted to the respective process owner, Collegial Body, and QMR.

​

The appropriate corrective action is to be drawn up by the process owner for immediate implementation upon approval by the QMR and/or Collegial Body.

​

If the complainant has provided their contact details, they will be duly notified of the action/s taken on their reported complaint.

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How to contact the office accepting/processing the complaint?

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Client/Customer filing a complaint can get in touch with the PACD officer regarding his/her complaint and/or the action taken on such complaint at telephone number (632) 8936-3314 and at email address TC.Assist@mail.tariffcommission.gov.ph.

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Contact Information of ARTA, PCC, CCB

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Anti-Red Tape Authority (ARTA):

1-ARTA (2782)

complaints@arta.gov.ph

​

Presidential Complaints Center (PCC): 8888

​

CSC Contact Center ng Bayan (CCB):

1-6565

+63908-881-6565

email@contactcenterngbayan.gov.ph