BOC ‘Electronic Advance Ruling System’ now operational

THE Bureau of Customs (BOC) announced that is new, ‘electronic advance ruling system’ (e-ARS) covering valuation and rules of origin is now operational with the issuance of Customs Memorandum Order (CMO) 32-2021, in support of Customs Administrative Order (CAO) 03-2016.

Under the guidelines, application for advance ruling on valuation and rules of origin may now be filed electronically through the Electronic Advance Ruling System (e-ARS).

The requesting person shall access the web portal at https://ars.customs.gov.ph.

Once the application form and supporting documentation are submitted, a system-generated ticket number shall be issued which the requesting person may use in tracking the status of their application.

The Advance Ruling for Valuation (ARV) or Advance Ruling for Rules of Origin (ARROO) officers shall evaluate the application before endorsing it to a senior customs officer.

The ARV/ARROO senior analyst shall review the application and shall forward it for approval to the Chief of Valuation and Classification Division, Director of Imports and Assessment Service, Assistant Commissioner of Post Clearance Audit Group (PCAG), and Deputy Commissioner of Assessment and Operations Coordinating Group (AOCG) in case of ARV.

In the case of ARROO, the application shall be forwarded for approval to the Chief of Export Division, Director of Port Operations Service, Assistant Commissioner of PCAG, and Deputy Commissioner of AOCG.

Application of both types shall be finally approved by the Commissioner where the requesting person will be notified of the decision via email.

In case of denial of the application for AR, a motion for reconsideration may be filed within 15 calendar days from receipt of the ruling or decision.

In case the appeal was also denied, the applicant may contest the decision before the Court of Tax Appeals (CTA) within 30 calendar days from the receipt of the denial of the motion for reconsideration.