SEATWORK NO. 3 DISPUTE SETTLEMENT AND PROTEST

1. When is release under tentative assessment available?

• A. Difficult question relating to customs valuation

• B. Difficult question relating to other assessment issues

• C. A and B

• D. A or B

2. What is the effect when the District Collector adopted the findings of the customs officer in an issue on classification?

• A. The importer shall be allowed to obtain release under tentative assessment

• B. The importer shall be required to pay the duties and taxes based on the reclassification

• C. The importer may protest the same

• D. All of the answers

3. The Tariff Commission ruled against XYZ Corporation in a classification dispute. What is the available remedy?

• A. Appeal to the Secretary of Finance

• B. Appeal to the Commissioner of Customs

• C. Appeal to the Court of Tax Appeals

• D. A or B, then C

4. What is considered an issue on rules of origin?

• A. Where the bureau challenges the authenticity of the Certificate of Origin

• B. Where the bureau challenges whether the goods are originating from an alleged country of origin

• C. Where the exporter does not agree with the CO issued by the Bureau

• D. All of the answers

5. Dispute settlement is available when –

• A. There is a classification issue

• B. There is a seizure case

• C. There is a valuation issue

• D. All of the answers

6. In case the valuation issue is not highly technical or difficult, what shall the District Collector do?

• A. Adopt the findings of the customs officer

• B. Notify the importer of the ruling in writing

• C. Direct the importer to pay the duties and taxes

• D. All of the answers

7. In case of valuation issue which is not difficult, what is the remedy of the importer?

• A. Pay the duties and taxes

• B. Protest the ruling

• C. File a dispute in the Tariff Commission

• D. All of the answers

8. To whom shall verification of a certificate of origin be forwarded in case of dispute settlement arising from rules of origin?

• A. Country of Origin

• B. AOCG

• C. District Collector

• D. All of the answers

9. When can a customs officer raise a question against the correctness of the tariff classification as declared?

• A. Upon lodgment of goods declaration

• B. During completed assessment

• C. A but before B

• D. B but before A

10. In case of tariff classification that is highly technical, what shall the District Collector do?

• A. Rule on the issue

• B. Direct the importer to pay duties and taxes

• C. Refer the matter to Tariff Classification

• D. All of the answers