Flowchart Remedies of a Taxpayer

Flowchart VIII: Taxpayers Remedies from Customs Assessment-Tariff and Customs Code

STARTCollector causes entry of imported goods in customs house

Protest made within 15 days?Yes

No

178Action of collector becomes final and conclusive (Sec. 2309)

Appeal made within 15 daysfrom notice?

Taxpayer appeals to the Commissioner within 15 days from notice

No

Collectors decision in favor of taxpayer/ adverse to govt?Yes

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

ENDYes

Automatic review by Customs Commissioner

No

Commissioners decision madewithin 30 daysYes from receipt ofrecord?no

Commissioners decision in favor of taxpayer/adverseto govt?Decision of collector becomes final (sec. 2313)

END

Commissioners decision in favor of taxpayer/adverse to govt?No

Yes

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

SOFs Decision made within 30days fromYes receipt ofrecord?

YesIs decision in favor of taxpayer/ adverse togovt?NoYesNo ENDNoMR within 15 days from receipt of decision

Appeal to the Supreme Courtw/in 15 daysEND

179Collector assesses duties

Customs Commissioner decides

Decision becomes final and executory (sec. 2313)

Appeal to the CTA Division within 30 days from receipt of decision of Commissioner/ SOF (Sec.2401/RA9282)

Customs Commissioner decides

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

Appeal to CTA en banc 15 days from receipt of decision denying MR