BOC Implements Electronic Advance Ruling System

To provide an electronic procedure in the implementation of Customs Administrative Order No. 03-2016, the Bureau of Customs (BOC) issues Customs Memorandum Order (CMO) 32-2021, with the subject: Electronic Advance Ruling System (e-ARS) for Valuation and Rules of Origin.

Under the newly implemented CMO, application for advance ruling on valuation and rules of origin may now be filed electronically through the Electronic Advance Ruling System (e-ARS). The requesting person shall access the web portal at Once the application form and supporting documentation are submitted, a system-generated ticket number shall be issued which the requesting person may use in tracking the status of their application.

The Advance Ruling for Valuation (ARV) or Advance Ruling for Rules of Origin (ARROO) officers shall evaluate the application, who shall endorse it to the senior officers. The ARV/ARROO senior analyst shall review the application and shall forward it for approval to the Chief of Valuation and Classification Division, Director of Imports and Assessment Service, Assistant Commissioner of Post Clearance Audit Group (PCAG), and Deputy Commissioner of Assessment and Operations Coordinating Group (AOCG) in case of ARV. In the case of ARROO, the application shall be forwarded for approval to the Chief of Export Division, Director of Port Operations Service, Assistant Commissioner of PCAG, and Deputy Commissioner of AOCG. Application of both types shall be finally approved by the Commissioner where the requesting person will be notified of the decision via email.

In case of denial of the application for AR, a motion for reconsideration may be filed within fifteen (15) calendar days from receipt of the ruling or decision. In case of denial of the same, an appeal may be filed to the Court of Tax Appeals within thirty (30) calendar days from the receipt of the denial of the motion for reconsideration.

In furtherance, the said order is executed in line with BOC’s thrust of re-engineering its systems and processes towards trade facilitation.