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Classification Ruling.

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Classification Ruling.

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  • June 13, 2024
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  • 2023/2024
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Classification Ruling
An application for an advance ruling shall cover only one (___) product or item - ANS-1

An importer or exporter may file a written application for an advance ruling on the tariff
classification of goods with the Commission. The Commission shall render a ruling
within thirty (____) days from receipt of a properly documented application. - ANS-30

he application for advance ruling shall be filed ______ ninety (90) days before the
importation or exportation of the product or item, as the case may be. - ANS-at least

Provided, That such rulings of the Commission on commodity classification shall be
binding upon the Bureau, unless the _____________shall rule otherwise. -
ANS-Secretary of Finance

When a declared tariff classification of goods, not subject of a pending application for
advance ruling, is in dispute, the importer, exporter, or the Bureau shall submit the
matter to the Commission for a ruling, without prejudice to the application of Section
______ of this Act on "protest - ANS-1106

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