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              Early Bird Deadline         CGBP                                                                                  


WEDNESDAY, 3 APRIL 2019 * 9:00AM to 5:00PM

This program is to empower importers on how to deal fairly and squarely with the Bureau of Customs ("BOC"). We will teach you the best practices approaches on how to handle BOC tax audits/ assessments on imported goods. In this one-day seminar you will also learn everything you need to know about importers rights that matter, understand the BOC's basis of assessment/ audit, warrants and seizures, how to craft letters to challenge the valuations/ underdeclaration charges imposed by the BOC on the imported goods as well as how to claim for overpayment.

This solutions-oriented program will extensively cover the administrative, judicial, procedural and substantive remedies to problems encountered by importers on issues of customs tax and duties with the BOC. We will share with you important lessons, real stories, updates and cases decided by the Court of Tax Appeals and the Supreme Court. This event is MCLE accredited by the Supreme Court.

   Limited Seats Only, Pre-Registration Required

   Avail of Early Bird
   & Group DISCOUNTS

   Contact Person: Jamie Borlaza
   Manila lines (+632) 556-8968 or 69
   Manila Telefax (+632) 842-7148 or 59
   Cebu lines (+63 32) 512-3106 or 07


Atty. Domingo G. Castillo
- Partner, SyCip Salazar Hernandez & Gatmaitan Law Offices. Since he joined the firm in 1977, he specializes in customs practice and litigation, maritime law, and insurance. He obtained his Master of Laws degree from New York University. His pioneering work has helped a lot of businesses get fair rulings from the Bureau of Customs.

Who Should Attend:

      • Importers & International Traders
      • Manufacturers & Assemblers
      • Business Owners
      • Lawyers & Consultants
      • Anyone interested to learn the
        best practices in handling
        customs tax audits & remedies


Training Investment is P9,980
inclusive of Meals, Resource Kit, &
Certificate of Attendance

Best Practices in Handling
Customs Tax Audits and Remedies

EDSA Shangri-La Hotel, Mandaluyong City, Philippines
9:00 am to 5:00 pm, Wednesday, April 3, 2019


I. What Do You Do When You Are Being Assessed and Audited by the BOC?

- Understanding the Process in the Payment of Taxes & Duties
- What Importers Really Need to Know About the Book 1 & 2 of the Customs Tariff Code?
- What is the difference between Smuggling and Technical Smuggling?
- What is the Rule in Underdeclaration?
- What Do You Do When You Overpay Your Taxes?

II. Valuation of Imported Goods In the Bureau of Customs From The Viewpoints of Importers and Manufacturers

- What Importers Need to Know About Republic Act No. 9135 ("RA 9135) and
- Customs Administrative Order No. 4-2004 ("CAO No. 4-2004")
- WTO Valuation System & General Agreement on Tariff and Trade ("GATT")
- WTO Ruling & How the Bureau of Customs Implements it

There are six (6) methods of valuation listed below to determine the dutiable value of the imported goods which would be the basis for the computation of customs tax and duties (together with the 12% Value Added Tax).

Method 1 - The transaction value
Method 2 - The transaction value for identical goods
Method 3 - The transaction value of similar goods
Method 4 - The dutiable value
Method 5 - The computed value
Method 6 - The fallback value

III. The Concept of Warrants and Seizures

- When Are Goods Considered Abandoned?

IV. Remedies to Determine Dutiable Value

How to File Formal Protest Pursuant to Section 2308 of the Tariff and Customs Code ("TCC")

V. Finality of Liquidation of Import Entries

VI. Record Keeping and Compliance Audit

VII. Compliance Audit & the Powers of the Post Entry Audit Group

What To Do When the Customs Officer examine, audit, inspect, verify and/or investigate:

(A) The document flow;
(B) The financial flow;
(C) The goods inventory; and
(D) Other business processes.

VIII. Failure to pay correct duties and taxes of the imported goods

(A) Negligence;
(B) Gross negligence;
(C) Fraud; and
(D) Criminal prosecution under Section 3611 of the TCC.

IX. Common Problems & Remedies of the Importer

(A) Administrative remedies to contest the assessment of the PEAG;
      (i) Judicial remedies.
           Recourse can be made to the Court of Tax Appeals questioning the assessment made by the PEAG.

X. Manufacturers

There are times when manufacturers of locally produced goods are threatened by the influx of certain imported goods which are subject to a low valuation in which they suffer some economic loss due to dumping. The law grants them the right to file a petition to raise the dutiable value by filing an "anti-dumping" case (under RA No. 8752 [The Anti-Dumping Act of 1999] or for a "safeguard measures act" [RA No. 8800 - The Safeguard Measures Act).

Remedies to increase the valuation of imported goods which resulted from the dumping of goods which are injurious to locally produced goods.

(A) Definition of dumping.
(B) Remedies/procedures to initiate anti-dumping cases.
(C) Evidence needed to sustain the finding of dumping of the imported goods.
(D) The imposition of countervailing duties on these imported items to protect imported goods or the imposition of provisional and definitive general safeguard measures on imported goods.
(E) Latest Supreme Court, Court of Tax Appeals and the Department of Trade and Industry on the imposition of dumping duties and safeguard measures of rulings on actions with respect to the BOC.

XI. Latest Supreme Court and Court of Tax Appeals Rulings

SEMINAR FEE PER PERSON: P 9,980 (Fee covers Meals, Resource Kit, Certificate of Attendance)


Less 5% for early registrants (on registrations made on or before March 3, 2019)
Less 5% for early payment (if made on or before March 23, 2019)
Less 5% for group registration (minimum of 3 participants)

REGISTER NOW to avail of Early Bird and Group DISCOUNTS
Share |
Download: Flyer - Black&White (.PDF 410kb)
                         Course Outline (.PDF 425kb)