Flowchart VIII: Taxpayers Remedies from Customs AssessmentTariff and Customs Code

START

Collector causes
entry of imported
goods in customs
house

178
Taxpayer pays under protest. File
written protest within 15 days from
payment

Collector
assesses duties

Protest made
within 15 days?

Action of collector
becomes final and
conclusive (Sec.
2309)

No

Yes

Appeal made
within 15 days
from notice?

Taxpayer appeals
to the
Commissioner
within 15 days
from notice

Collector conducts
hearing within 15
days from receipt of
protest. Decide within
30 days

Collectors
decision in favor
of taxpayer/
adverse to govt?

No

END

Yes

No

Customs
Commissioner
decides

Automatic review by
Customs
Commissioner

Yes

Customs Commissioner decides

Commissioners
decision made
within 30 days
from receipt of
record?

Yes

Commissioners
decision in favor of
taxpayer/adverse
to govt?

no

Decision of
collector becomes
final (sec. 2313)

Commissioners
decision in favor of
taxpayer/adverse
to govt?

Yes

Automatic review
by Sec of Finance
(CMO 3-2002, Sec
2315)

SOFs Decision
made within 30
days from
receipt of
record?

END

Yes

Yes

Is decision in
favor of
taxpayer/
adverse to
govt?

No
No

Decision becomes
final and executory
(sec. 2313)

Yes

No

Appeal to the CTA Division

within 30 days from receipt of
decision of Commissioner/
SOF (Sec.2401/RA9282)

MR within 15 days
from receipt of
decision

END
No

Appeal to CTA en banc

15 days from receipt of
decision denying MR

Appeal to the
Supreme Court
w/in 15 days

END

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