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Appendix B Application Form
BOC application form for advance ruling valuation method
Your Browser Doesn't Support Canvas. Showing the Text Content of the PDF Instead: Appendix B
Republic of the Philippines
DEPARTMENT OF FINANCE
BUREAU OF CUSTOMS
APPLICATION FOR CUSTOMS ADVANCE RULING ON VALUATION METHOD
You will need the following information to complete this form and submit supporting
documents:
•
•
•
•
•
•
•
Details of Requesting Person
The valuation method issue to be considered
A comprehensive description of the business arrangement and the period of time
concerned
The business reasons for the arrangement, if applicable
Copies of all relevant documents with the relevant parts identified
Proposed valuation treatment with reference to applicable laws and regulations
Whether a previous request has been made regarding the same or similar
transaction. If it has, please provide the outcome and reference any ruling or
reply given
Please complete this form and submit it to the Bureau of Customs’ TST – AR under the
Office
of
the
Commissioner,
electronically
through
tst.advanceruling.valuation@customs.gov.ph. Requests shall not be considered as filed
without payment of Application Fee and submission of mandatory documents and
information has been submitted.
SECTION 1: DETAILS OF REQUESTING PERSON (all fields are mandatory)
1. Name of Importer or Foreign Exporter
Name: ___________________________________________________________
Address: _________________________________________________________
TIN: _________________________ Email: ____________________________
Tel. No.: _______________________ Fax No. ___________________________
2. Contact Person
tick if same as above
Name: _________________________ Position: __________________________
Company: ________________________________________________________
Address: _________________________________________________________
Email: _________________________Tel. / Fax No. _______________________
3. Local Agent (if Foreign Exporter)
Name: _________________________ Position: __________________________
Company: ________________________________________________________
Address: _________________________________________________________
Email: __________________________ Tel. / Fax No. ______________________
For local agents, kindly attach corresponding Letter of Authority duly signed by the
Importer or Foreign Exporter
Page 1 of 6
SECTION 2. SUPPORTING INFORMATION
1. Details of commercial arrangement and
valuation issue to be considered
1.1. Port of Origin, including all transit ports
1.2. Whether the
been imported
1.3. Please provide
regarding the
determined.
goods have previously
into the Philippines
ALL specific information
valuation issue to be
1.3.1. Other information
(as per CAO 4 – 2004 and CMO 16 - 2010):
ADJUSTMENTS
Commission and Brokerage Fees
Cost of Containers which are treated
as being one with the goods in
question
Cost of Packing whether for labor or
materials
Assist (include value if known)
Royalties and License Fees
Proceeds
Cost of Transport
Cost of Insurance
______________________________
______________________________
______________________________
______________________________
______________________________
______________________________
______________________________
______________________________
PERMISSABLE DEDUCTIONS
Charges for construction, erection,
assembly, maintenance or technical
assistance,
undertaken
after
importation on imported goods such
as industrial plant, machinery or
equipment
Cost of transport after importation
Duties, taxes and other charges
paid for the imported goods
Page 2 of 6
______________________________
______________________________
______________________________
______________________________
______________________________
______________________________
______________________________
______________________________
______________________________
______________________________
1.4. Please provide complete description of
goods such as make or brand; model or
style; capacity, quality, grade or
process; etc. as required by CAO 08 –
2007 and CMO 28 – 2007.
1.5. HS Code or AHTN Code
1.6. Description of materials used in
manufacture, indicating HS Code or
AHTN Code, origin and value (include
samples, photographs, plans and
catalogues, etc.)
1.7. Document titles of additional documents
attached as reference. If none, indicate
as “N/A”.
1.8. Has a previous request for Advance Ruling been made on similar goods?
Yes _______ No _______
If yes, attach the relevant document.
Page 3 of 6
SECTION 3: PAYMENT AND DECLARATION
Please make sure that BCOR (Bureau of Customs Official Receipt) or proof of
international wire transfer for Foreign Exporters is attached
DECLARATION
I hereby declare under the penalty of perjury and falsification of public documents under
the RA 3815 otherwise known as Revised Penal Code of the Philippines and RA 8792
otherwise known as the E-Commerce Act of 2000 that:
there are no pending issues concerning the transaction for which the ruling is sought
before the Bureau or any other governmental agency, tribunal, or court;
I have not sought an advice from the Bureau concerning the transaction.
I declare that I have sought an advice from __________________ the Bureau
concerning the transaction and the advice given was as follows:
___________________________________________________________________
___________________________________________________________________
I further declare that all the information contained in this application is true and
correct to the best of my knowledge.
1. Name
2. Signature
3. Date
FOR OFFICIAL USE ONLY
Date received:
Date(s) additional information requested:
Accepted:
Reasons for rejection:
Name and position of examining officer:
Signature of examining officer:
Page 4 of 6
Rejected:
Notes on the Completion of Appendix B
The following explanatory notes provide specific guidance on the completion of
Appendix B. Please read them carefully before completing your request for
Advance Ruling.
Box 1. Details of Requesting Person
For these purposes, a Requesting Person means an Importer or Foreign Exporter who
or which is requesting for Advance Ruling on valuation method on goods that will be
imported into or exported from the Philippines. All required information should be
provided. The name of the authorized representative (e.g., agent) should be
indicated, if applicable. A written authorization should also be submitted.
Box 2. Contact Person
At any time during the evaluation of the goods, the Bureau may require classification
or additional information from the Requesting Person. He or she may designate a
contact person with access to technical information about the goods.
Box 3. Details of Goods
The product or trade name is the name by which the good is known to trader and
manufacturers and/or which is indicated in the import or export documents.
For imports, the country of origin refers to the country or state where the good was
produced or manufactured, and not the port of origin. This information is needed for
determining the valuation of the goods.
Requesting Persons may indicate the tariff classification (Harmonized System Code)
of the good in the country of origin, if known and attach supporting document.
The description of the goods should be sufficient to enable the goods to be identified.
Requesting Person may include information about the composition of the goods,
production process, properties, structure, function, intended use, packaging, and
other pertinent information.
Box 4. Enclosures Submitted
Any samples, technical catalogs or brochures, duly certified composition by the
Supplier, plans, photographs or other documents available, which may assist in
determining the correct valuation of the goods, should be submitted.
Box 5. Certification
By printing his or her name and affixing his or her signature, the Requesting Person
certifies under the penalty of perjury and falsification of public documents under RA
3815 otherwise known as Revised Penal Code of the Philippines and RA 8792
otherwise known as E-Commerce Act of 2000 that all information and enclosure(s)
being submitted are true and correct and relate to the goods applied for Advance
Ruling on rules of origin.
Page 5 of 6
Furthermore, Requesting Person commits that any additional information required
will be submitted within thirty (30) calendar days from receipt of request from the
Bureau.
* Pursuant to Section 1103 of the Customs Modernization and Tariff Act (CMTA), a
request for Advance Ruling on valuation shall cover one (1) product or item only. It
shall be filed at least ninety (90) days before the importation or exportation of the
product or item.
**An advance ruling on valuation is not a decision on whether or not the goods may
be a prohibited or regulated import or export. It is the responsibility of the Importer
or Foreign Exporter to ensure that the goods is not prohibited and secure the required
import or export clearance if the goods is regulated.
***Any confidential information should be redacted.
Page 6 of 6
