(109-114)

• The Bureau utilizes information and communications technology to enhance customs control and to support a cost-effective and efficient customs operations geared towards a paperless customs environment.
• The Bureau communicates, exchanges and processes trade- and logistics-related information in the national and regional level for the efficient and prompt clearance of goods and commodities in a technology-neutral and secured infrastructure for business, industries, and government.
• The security of data and communication is consistent with applicable local and internationally accepted standards on information security.
• The Bureau includes as part of its systems and processes, a disaster preparedness and recovery plan to ensure business continuity by maintaining its uptime goal for its electronic and online services.
• Electronic documents, permits, licenses or certificates are acceptable and have the legal effect, validity or enforceability as any other document or legal writing.
• When the prescribed requirements are duly complied with, the Bureau recognizes the authenticity and reliability of electronic documents, transmits approval in the form of electronic data messages or electronic documents, and requires and/or accepts payments and issues receipts acknowledging such payments through systems using electronic data messages or electronic documents.
• The introduction and implementation of information and communications technology is undertaken with due consultation with directly affected parties and stakeholders.
• Parties may transact business with the Bureau either directly or through a designated third party to act on their behalf.
• The customs transactions directly transacted by a party shall not be treated less favorably or be subject to more stringent requirements than those transacted through a designated third party.
• A designated third party shall have the same rights and obligations as the designating party when transacting business with the Bureau.
• All laws, decisions, rulings, circulars, memoranda and orders of the Bureau are published in accordance with law.
• The Bureau ensures that all relevant and available information of general application pertaining to customs operations and procedures which are not confidential or intended for the Bureau's internal use only, is readily accessible to any interested person.
• The Bureau provides information, not otherwise confidential or for the Bureau's internal use only, relating to a specific matter as may be requested by an interested party for legitimate use.
• The Bureau may require the payment of a reasonable fee in providing such information.
• The requested information shall be released within reasonable time from the filing of the request and payment of the required fee.
• The Bureau issues binding and advance decision and ruling at the request of an interested party on matters pertaining to importation or exportation of goods.
• Upon written request of the interested party, the Bureau shall notify the party of its decision in writing within the period specified in this Act or by regulation.
• Should the decision be adverse to the requesting interested party, the reasons thereof shall be indicated and the party shall be advised of the party's right of appeal.
• The ruling and decision shall be issued by the Bureau within thirty (30) days from the submission of the necessary documents and information.
• Any party adversely affected by a decision or omission of the Bureau pertaining to an importation, exportation, or any other legal claim shall have the right to appeal within fifteen (15) days from receipt of the questioned decision or order.
• An appeal in writing shall be filed within the period prescribed in this Act or by regulation and shall specify the grounds thereof.
• The Bureau may allow a reasonable time for the submission of supporting evidence to the appeal.