Philippine Tariff Commission

An n u a l Re p o r t 2009
IV.
SECTION 1313-a - TARIFF COMMODITY CLASSIFICATION
The ASEAN Harmonized Tariff Nomenclature (AHTN) Tariff and Customs
Code of the Philippines (TCCP) classifies articles imported into the Philippines.
However, when the proper tariff classification of a commodity intended to be
imported cannot be ascertained, the interested party may file with the Tariff
Commission a request for a commodity classification ruling pursuant to Section
1313-a of the Code.
The applicant is required to submit in triplicate a notarized and duly
accomplished TC Form 1a (Request for Tariff Classification Ruling). Likewise,
the applicant is required to submit a sample or samples of the product (if
available), technical brochures/catalogues indicating its specifications, its
material or chemical composition and other relevant information.
The Commission is a permanent representative (together with the
Bureau of Customs and the Bureau of Import Services) to the Valuation and
Classification Review Committee (VCRC). This committee meets once a week
to resolve issues involving valuation and tariff classification.
During the year, the Commission received two hundred twenty-four (224)
requests for tariff classification, and issued one hundred ninety-nine (199)
rulings (see Annex A).
ASEAN Harmonized Tariff Nomenclature (AHTN) and the World Trade Organization (WCO)
Harmonized System (HS) Nomenclature – 2007 Amendment
The Harmonized Commodity Description and Coding System (commonly
known as the HS) is an international nomenclature of goods used by more than
200 countries as the basis in classification and coding merchandise for purposes
of customs tariffs collection and for gathering international trade statistics.
After the implementation of the HS in 1988, major reviews were undertaken
which resulted in the 1996, 2002 and 2007 versions. The third major revision
entered into force on January 1, 2007. The Philippines implemented these
amendments in January 2008 in accordance with the decision of the NEDA
Board in its meeting on September 18, 2007.
The ASEAN member countries adopted the Protocol Governing the
Implementation of the ASEAN Harmonized Tariff Nomenclature (the AHTN
Protocol)to harmonize the tariff nomenclature based on the HS among member
countries. The AHTN adopted the HS up to the six-digit commodity classification
codes and used the eight-digit commodity classification code for the ASEAN
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