Section 1313a – Tariff Commodity Classification 1. What is Section 1313a of the Tariff and Customs Code of the Philippines, as amended? The tariff nomenclature in Section 104 (Rates of Import Duty) of the TCCP, as amended, is currently based on the 2012 version of the ASEAN Harmonized Tariff Nomenclature (AHTN). Section 1313a of the TCCP, as amended, provides that when an article imported or intended to be imported is not specifically classified in the TCCP, the interested party may request the Tariff Commission in writing to indicate the heading number under which the article is or shall be dutiable. 2. What are the requirements to obtain a Tariff Commodity Classification (TCC) Ruling, for import products, and a Tariff Classification Opinion, for export products? The applicant shall submit to the Commissiona duly accomplished TC Form 1 (Request for Tariff Classification Ruling), or TC Form 2 (Request for Tariff Classification for Export Product), in three (3) copies and duly notarized, certifying that the sample(s), catalogue(s), brochure(s), and/or technical descriptions being submitted are true and correct and relate to subject article and that the applicant will submit additional information required within ten (10) working days after receipt of a letter from the Commission. TC Forms 1 and 2 are available at the Commission and downloadable from the Commission’s website. The applicant shall also submit samples of the product, technical brochures/catalogues, technical specifications, or chemical compositions together with the duly accomplished TC Form1 or 2. 3. How much is the filing fee? A filing fee of Five Hundred Pesos (P500.00) is collected for every TCC Ruling or Tariff Classification Opinion requested. 4. What is the normal processing time for the Commission to issue a TCC Ruling? Issuance of TCC Ruling/Tariff Classification Opinion is 30 days from determination by the Commodity Specialist of the completeness and sufficiency of the application in form, substance, and supporting documents. 5. Is a TCC Ruling binding with the Bureau of Customs? Pursuant to Section 1313a of the TCCP, as amended, rulings of the Commission are binding with the Bureau of Customs. However, in case of conflict, the TCC Ruling is elevated to the Secretary of Finance for final decision. 6. How does one apply for a TCC Ruling or Tariff Classification Opinion? The step-by-step procedure in applying for a TCC Ruling or Tariff Classification Opinion under Section 1313-a is shown below: