Section 1500. Information, Decisions, and Rulings. – The Bureau shall ensure that all information of general application pertaining to customs, including revisions or amendments thereto, shall be available to the general public.

Section 1501. Period to Issue Ruling.

• Unless otherwise provided in this Act, the issuing authority shall act on the application for ruling within thirty (30) days from receipt of the application and supporting documents as may be required by regulation. 

• Within three (3) days from issuance of a ruling, the issuing authority shall notify the requesting party of such ruling.

Section 1502. Publication and Confidentiality of Certain Information in Ruling 

• The Bureau and the Commission shall regularly publish its rulings in a manner accessible to the public. 

• For this purpose, each application for ruling shall be assigned a title and unique ruling number for easy reference. 

• The publication shall contain information on the goods involved, the body or summary of the ruling, particularly the grounds relied upon to support the ruling, but shall exclude the name of the requesting party and other information which by their very nature are confidential, including those which the requesting party indicated in its application as confidential in nature. 

• Except in the context of judicial proceedings, any disclosure of confidential information under this section shall not be made except upon the written consent of the beneficiary of the advance ruling.

Section 1503. Duty of District Collector to Report Rulings to the Commissioner. – When any new or unsettled question shall be determined by a District Collector, and if the matter is not otherwise appealed for review in the ordinary course, the District Collector shall notify the Commissioner of the decision and submit an adequate statement of the facts involved.

Section 1504. Application of Established Ruling or Decision. 

• A ruling or decision of the Commissioner which determines the construction or application of any provision of law imposing customs duties and taxes, and which changes any existing established valuation, classification, rules of origin and other customs rules, interpretation or practice shall not take effect until thirty (30) days after public notice shall have been given in the form of a published decision. 

• When the ruling or decision favors the taxpayers, it shall become effective immediately.

Section 1505. Authority of Official to Administer Oaths and Take Testimony. – The Commissioner, District Collectors and their deputies, and other customs officers especially deputized by the District Collector shall have authority to administer oaths and take testimony in connection with any matter within the jurisdiction of the Bureau and, in connection therewith, may require the production of relevant papers, documents, books and records in accordance with law.

Section 1506. General Security. – In cases where securities are required to be given under the provisions of this Act and related customs laws, the District Collector, instead of requiring separate special security where transactions of a particular party are numerous, may accept general security extending over such periods of time and covering such transactions of the party in question as may be satisfactory to the District Collector.

Section 1507. Security. 

• The Bureau shall prescribe the forms and amount of security required to guarantee the payment of duties and taxes and other obligations provided for in this Act. 

• Any party required to provide security shall have the option to choose from any form of security prescribed by the Bureau. 

• The Bureau may not require security if satisfied that an obligation to the Bureau will be fulfilled, but shall require and accept a general security from declarants who regularly declare goods at different offices in customs territory under such terms and conditions as maybe determined by the Commissioner. 

• The required amount of security shall be the lowest possible and shall not exceed the amount of imposable duties, taxes and other charges. 

• When the obligation under which the security was required has been satisfied, the security shall be discharged immediately.

Section 1508. Customs Service Fees. 

• Customs personnel may be assigned by a District Collector to render overtime work and other customs services and shall be paid for such services by the Bureau, according to service fees fixed by the Commissioner and approved by the Secretary of Finance. 

• The Bureau may charge additional customs service fees when applicable, subject to the rates prescribed under existing rules and regulations.

Section 1509. Testimony in Writing. – When testimony is taken in any proceeding or matter under the authority of the Bureau, either party may require that the testimony shall be made in writing, and when so taken, the written testimony shall be filed with the Office of the District Collector and to be preserved for use or reference until the final decision has been reached.

Section 1510. District Collector Not Liable in Respect to Ruling in Customs Cases. 

• Every District Collector or other officials of the Bureau shall not be in any way personally liable on account of any official ruling or decision as to which the person claiming to be aggrieved has the right to obtain either an administrative or judicial review. 

• Except for misdelivery of goods, a District Collector may not, in the absence of abuse of authority, be liable to any person for any loss occasioned either by the official act or the acts of the subordinates.

Sction 1511. Interest Prohibited to be Held by Customs Employees. – Any person employed under the authority of the government in the assessment of duties, taxes, fees and other charges in connection with imports or exports, 

• shall not own, either in whole or in part, any vessel or aircraft or act as attorney, agent or consignee for the owner of any vessel or aircraft or of any cargo loaded on board the vessel or aircraft; and 

• shall not import or be involved, directly or indirectly, in the importation of any goods for sale into the Philippines.

Section 1512. Reward to Persons Instrumental in the Actual Collection of Additional Revenues Arising from the Discovery of Violations of this Act. – A cash reward equivalent to twenty percent (20%) of the actual proceeds from the sale of smuggled goods and confiscated goods or actual collection of additional revenues shall be given to the customs and non-customs informers or whistleblowers who are instrumental in the collection of additional revenues arising from the discovery of violations of this Act in accordance with the rules and regulations to be issued by the Secretary of Finance.

Section 1513. Outsourcing of Non-Sovereign Customs Functions to Private Entities. – Subject to the approval of the Secretary of Finance, the Bureau may outsource any of its non-sovereign and ancillary function to a qualified and competent private entity in accordance with, government rules on service procurement.

Section 1514. International Standards and Best Practices. – The Bureau may adopt international standards and best practices in customs administration laid down by international agreement or convention pertaining to trade facilitation, supply chain security, and related matters, whether or not the Philippines is a signatory to such international agreement or convention.