PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
PRESIDENTIAL DECREE NO. 1258-A - AMENDING CERTAIN SectionS OF THE REVISED TARIFF AND CUSTOMS CODE
there is a necessity to update the provisions of the Revised Tariff and
Customs Code in the light of changing business conditions.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby decree and order:
Section 1.chanroblesnad Heading No. 56.02, Chapter 56 of the Revised Tariff and Customs Code of the Philippines, as amended by Presidential Decree No. 34, is hereby further amended to read as follows:
"56.02chanroblesnad Continuous filament tow
chanroblesnad for the manufacture of
chanroblesnad man-made fibres
A.chanroblesnad Articles not included in
chanroblesnad subheadings B and C
chanroblesnad hereof chanroblesnad ad. val. 10%
B.chanroblesnad Acetate tow and similar
chanroblesnad continuous filament tow
chanroblesnad when imported directly
chanroblesnad by the cigarette filter red
chanroblesnad manufacturerschanroblesnad ad. val. 20%
C.chanroblesnad Polyester filament tow,
chanroblesnad except when imported
chanroblesnad directly by textile spinning
chanroblesnad mills under prior joint
chanroblesnad authorization of the Tariff
chanroblesnad Commission and the Board
chanroblesnad of Investmentschanroblesnad ad val. 30%
Sec. 2.chanroblesnad Section 105 of the revised Tariff and Customs Code, as amended, is hereby further amended to include the following provisions:
"(w)chanroblesnad Spare parts of vessels orrcraft of foreign registry engaged in foreign trade when brought into the Philippines exclusively as replacements or for the emergency repair thereof, upon proof satisfactory to the Collector of Customs that such spare parts shall be utilized to secure the safety, sea-worthiness orr-worthiness of the vessel orrcraft, to enable it to continue its voyage or flight."
"(x)chanroblesnad Articles of essay identification exported from the Philippines for repair and subsequently re-imported, upon proof satisfactory to the Collector of Customs that such article is not capable of being repaired locally: Provided, that the cost of the repairs made to any such article shall pay a rate of duty of thirty per cent ad valorem."
"(y)chanroblesnad Trailer chassis when imported by shipping companies for their exclusive use in handling containerized cargo, upon posting a bond in an amount equal to one and one half times the ascertained duties, taxes and other charges due thereon to cover a period of one year from the date of acceptance of the entry, which period of meritorious reasons may be extended by the Commissioner of Customs for another year, subject to the following conditions:
1.chanroblesnad That they shall be properly identified and registered with the Land Transportation Commission for another year, subject to the following conditions;
2.chanroblesnad That they shall be subject to customs supervision fee to be fixed by the Collector of Customs and subject to the approval of the Commissioner of Customs;
3.chanroblesnad That they shall be deposited in the customs zone when not in use; and
4.chanroblesnad That upon the expiration of the period prescribed above, duties and taxes shall be paid, unless otherwise re-exported."
Sec. 3.chanroblesnad Sections 1908, 2517, 2518, 2520, 2521 and 2603 of the Revised Tariff and Customs Code, as amended, are hereby further amended as follows:
"Sec. 1908. chanroblesnad Limit to Period of Storage in Bonded Warehouse. � Articles duly entered for warehousing may remain in bonded warehouses for a maximum period of one year from the time of arrival at the port of entry. Articles not withdrawn at the expiration of the prescribed period shall be sold at public auction by the Collector."
"Sec. 2517.chanroblesnad Unlading of Cargo Before Arrival at Port of Destination. � If, upon the arrival within the limits of any collection district of the Philippines of any vessel orrcraft engaged in foreign trade, the master or pilot in command thereof permit any part of the cargo to be unladen before her arrival at her port of destination, such vessel orrcraft shall be fined a sum not less than thirty thousand pesos (P30,000) but not exceeding one hundred thousand (P100,000.00) pesos, provided that no fine shall accrue upon satisfactory proof to the proper collector that the unlading was rendered necessary by stress of weather, accident or other necessity.
"Sec. 2518.chanroblesnad Unlading of Cargo at Improper Time or Place After Arrival. � Any vessel orrcraft, which after arrival at her port of destination in the Philippines, discharges cargo at any time or place other than that designated by the Collector shall be fined in a sum not less than thirty thousand pesos (P30,000) and not exceeding one hundred thousand (P100,000.00) pesos provided that no fine shall accrue upon satisfactory proof to the proper collector that the unlading was rendered necessary by stress of weather, accident or other necessity."
"Sec. 2520.chanroblesnad Bringing of Unmanifested arms, Explosives on War Equipment. � Any vessel orrcraft arriving at a port in the Philippines, having firearms, gunpowder, cartridges, dynamite or any other explosives, munitions, or equipments of war concealed on board his vessel or not contained in the manifest of the vessel orrcraft, shall be fined a sum not less than thirty thousand pesos (P30,000) but not exceeding one hundred thousand (P100,000.00) pesos."
"Sec. 2521.chanroblesnad Failure to Supply Requisite Manifests. � If any vessel orrcraft enters or departs from a port of entry without submitting the proper manifests to the customs authorities, or shall enter or depart conveying unmanifested cargo other than as stated in the next preceding section hereof, such vessel ofrcraft shall be fined an amount not less than ten thousand pesos (P10,000.00) but not exceeding thirty thousand (P30,000.00) pesos.
"The same fine shall be imposed upon any arriving or deporting vessel orrcraft if the master or pilot in command shall fail to deliver or mail to the Commission on Audit a true copy of manifest of the incoming or outgoing cargo, as required by law."
"Sec. 2603.chanroblesnad Mode of Sale. � In the absence of any special provision, subject to the provisions of Sec. 2601 above provided, property subject to sale by the customs authorities shall be sold at public auction within thirty (30) days after ten (10) days notice of such sale shall have been conspicuously posted at the port and such other advertisement as may appear to the Collector to be advisable in the particular case."
Sec. 4.chanroblesnad All laws, decrees, orders, rules and regulations or parts thereof inconsistent with any of the provisions of this Decree are hereby repealed or modified accordingly.
Sec. 5.chanroblesnad This Decree shall take effect upon approval.
DONE in the City of Manila, this 25th day of November, in the year of Our Lord, Nineteen hundred and seventy-seven.
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