PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
REPUBLIC ACTS
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REPUBLIC ACT NO. 6647 - AN
ACT FURTHER RESTRUCTURING THE IMPORT DUTY RATES AND CLASSIFICATION OF
CERTAIN ARTICLES UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF
1978 (PD 1464), AS AMENDED
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| Section
1. The
rates of import duties and classification of certain articles under
Section 104 of the Tariff and Customs Code of 1978, as amended, are
hereby modified as follows: SECTION � I CHAPTER 2 Rate of Duty Heading No. Description in % Ad Valorem Date of Effectivity Articles or in pesos 02.02 Dead Poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen: 100 Chickens, ducks and turkeys 50% Upon approval 900 . . . 02.03-000 Poultry liver, fresh, chilled, frozen, salted or in brine 50% 1 May 1988tai SECTION � II CHAPTER 3 03.01 Fish, fresh (liver or dead) chilled or frozen: 100 Fish, fresh (live or dead), or chilled (excluding fillets); 110 . . . 190 When imported during the months of March to July 30% Upon approval 200 Fish frozen (excluding fillet): 210 . . . 290 When imported during the months of March to July 30% Upon approval 300 Fish fillet, fresh or chilled: 310 . . . 390 When imported during the months of March to July 30% Upon approval 400 Fish fillet, frozen: 410 . . . 490 When imported during the months of March to July 30% Upon approval SECTION � III CHAPTER 15 15.07 Fixed, vegetable oils, fluid or solid, crude, refined or purified: 100 . . . 200 . . . 300 . . . 400 . . . 500 . . . 600 . . . 700 . . . 800 Palm oil 40% Upon approval 910 . . . 920 . . . 930 . . . 940 . . . 990 . . . 991 . . . 992 . . . 999 . . . SECTION � IV CHAPTER 16 16.04 Prepared or preserved fish, including caviar and caviar, substitutes: 100 Mackerel and sardines; tuna � 40% 1 May 1988 Until 31 Dec. 1989 30% 1 January 1990 900 Other 20% 1 January 1991 20.02 Vegetables prepared 50% Upon approval or preserved otherwise than by vinegar or acetic acid: 100 Tomato paste 10% Upon approval Until 31 Dec. 1989 30% 1 January 1989 20% 1 January 1991 SECTION � V CHAPTER 25 25.23 Portland cement, ciment fondu, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker 100 Ciment xondu 10% Upon liberalization of refractories 909 Other 40% Upon approval CHAPTER 27 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70% by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: 100 . . . 110 . . . 190 . . . 200 . . . 300 . . . 320 . . . 390 . . . 400 . . . 500 . . . 510 . . . 590 . . . 600 . . . 700 Fuel oils 710 For use in the generation of electric power 10% Upon approval 790 Other 20% Upon approval i 800 . . . 810 . . . 820 . . . 830 . . . 890 . . . SECTION � VI CHAPTER 28 28.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium: 100 . . . 200 Sodium hydroxide in aqueous 50% or kg solution P1.20 on dry basis Upon approval 300 . . . 310 . . . 390 . . . CHAPTER 29 29.01 Hydrocarbons: 110 . . . 120 . . . 130 . . . 190 . . . 210 . . . 220 . . . 230 . . . 240 . . . 250 . . . 260 . . . 290 Other cyclic hydrocarbons: 291 Alkylbenzene or dodecylbenzene 299 Other 30% Upon approval 29.04-100 . . . 200 . . . 300 . . . 400 . . . 500 Ethylene glycol (ethanediol) 5% Upon approval (Note: This particular item is vetoed, see Annex "A".) 29.15 Polycarboxylic acids and their anhydrides, halides, peroxides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives: 100 . . . 200 . . . 300 . . . 400 Esters of terephthalic acid 50% Upon approval 900 Other: 910 . . . 920 Dimer acids 10% Upon approval 990 . . . 29.23 Single or complex oxygen-function amino-compounds: 100 Glutamic acid and monosodium 50% or Kg. n.w. glutamate P30.00 Upon approval (Vetoed, see Annex "A" (p. 7) 900 . . . CHAPTER 31 31.02 Mineral or chemical fertilizers, nitrogenous: 100 . . . 110 . . . 190 . . . 200 Ammonium nitrate 30% or kg. n.w. P1.90 Upon approval 300 . . . 400 . . . 500 . . . 600 . . . 700 . . . 900 . . . 910 . . . 990 . . . CHAPTER 32 32.08-000 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products, of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes 10% 1 May 1988 CHAPTER 36 36.06-000 Matches (excluding Bengal matches) 50% Upon approvalt (Vetoed, see Annex "A") CHAPTER 38 38.19 Chemical product and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: 100 . . . 200 Refractory cements, mortars and similar compositions: 210 Refractory cements 10% Upon liberalization 290 Other 30% Upon approval 900 . . . 910 . . . 920 . . . 930 . . . 990 . . . CHAPTER 39 39.01 Condensation, poly- condensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (for example, phenoplasts, amino- plasts, alkyds, poly- allyl esters and other unsaturated polyesters, silicones): 100 Ion exchangers: 110 Of phenoplasts and aminoplasts, alkyd resins, unsaturated polyesters and 30% or kg. n.w. epoxy esters P5.50 Upon approval 190 Other 20% or kg. n.w. P3.50 Upon approval 210 Phenoplasts in primary forms: 211 Phenol formal- dehyde moulding 40% or kg. n.w. compound P5.50 Upon approval 212 Other phenoplasts moulding 20% or kg. n.w. compound P3.50 Upon approval 213 Phenolformaldehyde adhesive 30% or kg. n.w. P5.50 Upon approval 219 Other 30% or kg. n.w. P5.50 Upon liberalization 220 . . . 290 Phenoplasts in other forms, including waste 30% or kg. n.w. and scrap P5.50 Upon approval 310 Aminoplasts in primary forms: 311 Aminoplast moulding 20% or kg. n.w. compound P3.50 Upon approval 312 Urea formaldehyde 30% or kg. n.w. adhesive P5.50 Upon liberalization 319 Other 30% or kg. n.w. P5.50 Upon liberalization 320 . . . 390 Aminoplasts in other forms, including waste and scrap 30% or kg. n.w. P5.50 Upon approval 410 Alkyds and other polyesters, in primary forms: 411 Alkyd resins 30% or kg. n.w. P700 Upon liberalization 412 Unsaturated 30% or kg. n.w. polyesters P7.00 Upon liberalization 419 Other 20% or kg. n.w. P13.00 Upon approval 420 . . . 421 . . . 429 . . . 490 Alkyds and other polyesters, in other forms, including waste and scrap: 491 Waste and scrap of alkyd resins and unsaturated and unsaturated polyesters 30% or kg. n.w. P5.50 Upon approval 492 Other waste and scrap 30% or kg. n.w. P5.50 Upon approval 499 Other forms of alkyds and other polyesters 30% or kg. n.w. P5.50 Upon approval 510 Polyamides in primary forms: 511 Nylon type 20% or kg. n.w. Upon approval P3.50 1988 40% or kg. n.w. Until March 31, P7.00 April 1, 1988 30% or kg. n.w. P5.50 1 January 1989 519 Non-nylon type 40% or Kg. n.w. Upon approval P7.00 Until 31 Dec. 1988 30% or kg. n.w. P5.50 1 January 1989 520 . . . 590 Polyamides in other form, including waste and scrap 591 . . . 592 Waste and scrap 30% or kg. n.w. P5.50 Upon approval 599 Other 20% or kg. n.w. P3.50 Upon approval 610 Polyurethanes in primary forms 20% or kg. n.w. P3.50 690 Polyurethanes in other forms, including waste, and scrap: 691 Waste and scrap 30% or kg. n.w. P5.50 Upon approval 692 In seamless tubes, monofil and similar extruded 30% or kg. n.w. shapes P5.50 Upon approvalt 699 . . . 710 Epoxide resins in primary forms: 711 Epoxy esters 719 Other 30% or kg. n.w. P5.50 Upon approval 790 Epoxide resins in other forms, 20% or kg. n.w. including waste P3.50 Upon approval and scrap: 791 Waste and scrap of epoxy esters 30% or Kg. n.w. P5.50 Upon approval 792 Other waste and 30% or kg. n.w. scrap P5.50 Upon approval 793 In seamless tubes, monofil and similar extruded 30% or kg. n.w. shapes P5.50 Upon approval 799 . . . 800 Silicones: 810 In plates, sheets, strips, film and foil 30% or kg. n.w. Upon approval 820 In seamless tubes, monofil and similar 30% or Kg. n.w. extruded shapes P5.50 Upon approval 890 Other: 891 In primary forms 20% or kg. n.w. P3.50 Upon approval 892 Waste and scrap 20% or kg. n.w. P3.50 Upon approvaltai 900 Other condensation, polycondensation, or polyaddition products; 910 . . . 990 Other 20% or kg. n.w. P3.50 Upon approval 39.02 Polymerization and copolymerization products (for example, polyethylene, poly- tetrahaleothylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethecrylic derivatives, coumarone- indene resins): 100 Ion exchangers 210 Polyethylene in primary forms 20% or kg. n.w. P3.50 Upon approval 220 Polyethylene in the 30% or kg. n.w. form of monofil, P5.50 Upon approval seamless tubes rods, sticks or profile shapes P1.50 Upon approval 230 . . . 240 Polypropylene in the form of waste or 205 or kg. n.w. scrap P1.50 Upon approval 310 Polypropylene in primary forms 20% or kg. n.w. P3.00 Upon approvalsia 320 . . . 390 Polypropylene in other forms, including waste and scrap: 391 Waste and scrap monofil, seamless 20% or kg. n.w. tubes P1.50 Upon approval 399 In the form of monofil, seamless tubes, rods, sticks 30% or kg. n.w. or profile shapes P5.50 Upon approval 410 Polystyrene and its copolymers, in primary forms: 411 Polystyrene 20% or kg. n.w. P3.50 Upon approval 419 Other 30% or kg. n.w. P3.50 Upon approval 420 Polystyrene and its copolymers, in the form of monofil, seamless tubes, rods, sticks or profile 30% or kg. n.w. shapes P5.50 Upon approval 430 . . . 510 Polystyrene and its copolymers, in the form of waste 30% or kg. n.w. or scrap P5.50 Upon approval 440 Polyvinyl chloride in primary forms: 511 Polyvinyl chloride homopolymer, suspension 30% or kg. n.w. type P5.50 Upon approval 512 Polyvinyl chloride compound, for wire 30% or Kg. n.w. and cable insulation P5.50 Upon approval 513 Other polyvinyl 30% or kg. n.w. chloride compound P5.50 Upon liberalization 519 Other 20% or kg. n.w. 520 Polyvinyl chloride in the form of monofil, seamless tubes, rods, sticks or profile shapes: 521 . . . 30% or kg. n.w. 529 Other 530 . . . 531 . . . 539 . . . 540 Polyvinyl chloride in the form of plates, sheets, strip, film or foil (other than those of subheading 530) 541 Primed vinyl film 20% Upon approval 549 Other 30% Upon approval 550 Polyvinyl chloride in the form of waste and scrap 30% or kg. n.w. Upon approval P3.00 Until 31 Dec. 1988 20% or kg. n.w. P2.00 1 January 1989 610 Copolymers of vinyl chloride and vinyl acetate in primary forms 20% or kg. n.w. P3.50 Upon approvalsia 620 Copolymers of vinyl chloride and vinyl acetate in the form of monofil, seamless tube, rods, sticks or profile 30% or kg. n.w. shape P5.50 Upon approval 630 . . . 640 . . . 650 Copolymers of vinyl chloride and vinyl acetate in the form 30% or kg. n.w. of waste or scrap P5.50 Upon approval 710 Acrylic polymers, methacrylic polymers and acrylo-methacrylic copolymers, in primary forms 30% or kg. n.w. P7.00 Upon liberalization 720 . . . 730 Acrylic polymers, methacrylic polymers, and acrylomethacrylic copolymers, in other forms, including waste and scrap: 731 In the form of monofil, seamless tubes, rods, sticks 30% or kg. n.w. or profile shapes P5.50 Upon approval 739 Other 30% or kg. n.w. P5.50 Upon approval 800 Polyvinyl acetate: 810 Polyvinyl acetate homopolymer and 30% or kg. n.w. copolymer emulsion P5.50 Upon approval 820 In the form of monofil, seamless tubes, rods, sticks 30% or kg. n.w. or profile shapes P5.50 Upon approval 830 . . . 890 Other 20% or kg. n.w. P3.50 Upon approval 900 Other polymerization or copolymerization products: 910 In the form of monofil, seamless tubes, rods, sticks or profile shapes: 911 . . . 919 Other 30% or kg. n.w. P5.50 Upon approval 990 Other 20% or kg. n.w. P3.50 Upon approval 39.03 Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticized or not (for example, collodions, celluloid); vulcanized fibre: 100 . . . 110 . . . 120 . . . 130 . . . 190 . . . 200 Cellulose nitrates, 30% or kg. n.w. non-plasticized P20.00 Upon approval 300 . . . 400 . . . 500 . . . 600 . . . 610 . . . 690 . . . 700 . . . 800 . . . 39.07 Articles of materials of the kinds described in Headings Nos. 39.01 to 39.06: 100 Articles for the conveyance or packing of goods, including containers without handles, usable also as disposable drinking cups: stoppers, lids, caps, and other closures: 110 Aseptic bags of synthetic material with aluminum foil reinforcing material 10% Upon approval 190 . . . 50% Upon approvaltai 200 . . . 210 . . . 290 . . . 300 . . . 400 . . . 500 . . . 600 . . . 700 . . . 900 . . . 910 . . . 920 . . . 930 . . . 940 . . . 990 . . . 40.11 Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds: 100 New pneumatic tyres "of a kind normally." used on motor cars 30% or kg. n.w. P12.00 Upon approval 200 New pneumatic tyres "of a kind normally." used on 30% or kg. n.w. buses or lorries P12.00 Upon approval 300 . . . 400 . . . 500 . . . 900 Other, including re-treadded tyres: 910 Used pneumatic tyres of a kind 920 Used pneumatic tyres of a kind normally used on motorcycles 40% or kg. n.w. Upon approval (including motor P18.00 Until 31 Dec. scooters) or bicycles 1989 30% or kg. n.w. 1 January 1990 P12.00 990 Other 30% Upon approval SECTION � X CHAPTER 48 48.01 Paper and paperboard, (including cellulose wadding) in rolls or sheets: 100 . . . 200 Printing paper (other than newsprint) and writing paper 210 Tabulating index 30% or kg. n.w. paper 4.75 Upon approval 220 Bookpaper and 30% or kg. n.w. bond paper P5.90 Upon liberalization 230 . . . 290 Other 40% or kg. n.w. P6.40 Upon liberalization 300 Kraftliner: 310 With basis weight exceeding 300 grams per square 50% or kg. n.w. meter P3.70 Upon liberalization 320 With basis weight of 300 grams or less per square meter 50% or kg. n.w. P3.70 Upon liberalization 400 Sack kraft paper 50% or kg. n.w. P5.00 Upon liberalization 500 Other kraft paper and paperboard: 510 . . . 520 . . . 591 Other kraft 50% or kg. n.w. paper P6.70 Upon liberalization 592 Other kraft 50% or kg. n.w. paper and paperboard P6.70 Upon liberalization 600 Semi-chemical 40% or kg. n.w. fluting paper P3.60 Upon liberalizationai 700 . . . 710 . . . 790 . . . 900 Other paper and paperboard: 910 Stencil tissue paper stock, filter aper, cupstock converting paper, and electrical grade insulting paper, other than kraft: 911 Cigarette paper exceeding 15 cm. 20% or kg. n.w. in width P10.00 Upon approval 919 Other 20% Upon approval 920 Chipboard, boxboard, newsboard, leatherboard, trunkboard, countersank board, cardboard, pasteboard, binderboard, bristol board and special board 50% or kg. n.w. P7.25 Upon liberalization 930 . . . 940 . . . 950 . . . 998 Other paper 40% or kg. n.w. P5.40 Upon liberalization 999 Other paperboard 50% or kg. n.w. P8.00 Upon approval 48.05 Paper and paper board, corrugated (with or without flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets: 100 . . . 200 . . . 300 . . . 900 Other: 910 Corrugated 40% or kg. n.w. paperboard P2.90 Upon liberalization 990 Other 40% Upon approval 48.07 Paper and paperboard, impregnated, coated surface-decorated or printed (not constituting printed matter within Chapter 49), in rolls or sheets: 100 Printing or writing paper: 110 . . . 120 Uncoated printing or writing paper, ruled, lined or squared 40% or kg. n.w. P6.40 Upon approvalt 130 Surface-coloured, surface-decorated 40% or kg. n.w. or printed P6.00 Upon liberalization 190 Other 30% or kg. n.w. P4.80 Upon approval 200 . . . 210 . . . 220 . . . 230 . . . 290 . . . 300 . . . 900 Other: 910 . . . 920 Uncoated paper Upon liberalization (other than printing or writing paper and paperboard, ruled, lined or squared, but not otherwise printed 930 . . . 940 Carbon paper and stencil sheets, wax paper and coated or gummed kraft paper including gummed masking paper 40% or kg. n.w. P6.00 Upon liberalization 990 Other 50% or kg. n.w. P8.00 Upon approval (Vetoed, see Annex "A") 46.20-000 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 10% Upon approval SECTION � XI CHAPTER 51 51.01 Yarn of man-made fibres (continuous), not put up for retail sale: 110 . . . 120 . . . 190 . . . 210 Textured yarns of continuous polyester 30% or kg. n.w. fibers P13.00 Upon liberalization 220 Non-textured yarns of continuous polyester fibres, untwisted or with a twist of not more than 50 turns per 30% or kg. n.w. meter P13.00 Upon liberalization 290 Other non-textured yarns of continuous 30% or kg. n.w. polyester fibres P13.00 Upon liberalization 300 . . . 400 . . . 500 . . . 51.04 Woven fabrics of manmade fibres (continuous), including woven fabrics of monofil or strip of Heading No. 51.01 or 51.02: 100 Tyre cord fabric of continuous synthetic textile materials 10% 200 Fabrics containing 85% or more by weight of continuous synthetic textile materials, other than tyre cord fabric: 210 . . . 290 Other 75% Upon approval 300 Fabrics of continuous synthetic textile materials, containing less than 85% by weight of such materials other than tyre cord fabric 75% Upon approval 400 . . . 500 Fabrics containing 85% or more by weight of continuous regenerated, other than tyre cord fabrics 75% 600 Fabrics of continuous regenerated textile materials, containing less than 85% by weight of such materials other than tyre cord fabric 75% Upon approval CHAPTER 56 56.01 Man-made fibers (discontinuous), not carded, combed or otherwise prepared for spinning: 100 . . . 200 Polyester fibres 20% or kg. n.w. 75% Upon liberalization 300 . . . 400 . . . 500 . . . 56.04 Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning: 100 . . . 200 Polyester fibres and waste 20% or kg. n.w. P6.00 Upon liberalization 300 . . . 400 . . . 500 . . . 59.11 Rubberized textile fabrics, other than rubberized knitted or crocheted goods: CHAPTER 59 100 . . . 200 Tyre cord fabric 10% Upon approval 900 . . . CHAPTER 60 60.01 Knitted or crocheted fabric, not elastic nor rubberized: 100 Of wool or fine animal hair 75% Upon approvalt 200 Of cotton 75% Upon approval 300 Of synthetic fibres: (Vetoed, see Annex "A") 310 Nylon fiber mesh for use as backing material for mosaic tiles 10% 1 May 1988 390 Other 75% Upon approval 400 Of regenerated 75% Upon approval fibers 900 Other 75% Upon approval 61.01 Men's and boy's outer garments 110 Garments of fabrics (other than knitted of crocheted) of Heading No. 59.08, 59.11 or 59.12 75% Upon approval 210 Overcoats and other coats of wool or fine animal hair 75% Upon approval 290 Overcoats and other coats of other fibres 75% Upon approval 310 Suits of wool or fine animal hair 75% Upon approval 320 Suits of cotton 75% Upon approval 330 Suits of man-made fibres 75% Upon approval 390 Suits of other fibres 75% Upon approval 410 Trousers, breeches and the like, or wool or fine animal hair 75% Upon approval 420 Trousers, breeches and the like, of cotton 75% Upon approvalt 420 Trousers, breeches and the like, of man-made fibres 75% Upon approval 490 Trousers, breeches and the like, of other fibres 75% Upon approval 510 Jackets, blazers and the like, of wool or fine animal hair 75% Upon approval 520 Jackets, blazers and the like, of cotton 75% Upon approval 530 Jackets, blazers and the like of man-made fibres 75% Upon approval 590 Jackets, blazers and the like of other fibres 75% Upon approval 910 Other garments of wool or fine animal hair 75% Upon approval 920 Other garments of cotton 75% Upon approval 930 Other garments of man-made fibres 75% Upon approval 990 Other garments of other fibres. 75% Upon approval 61.02 Women's girls and infant's outer garments: 100 Garment's of fabrics (other than knitted or crocheted) of Heading No. 59.08, 210 Coats and jackets, of fine animal hair 75% Upon approval 220 Coats and jackets, of cotton 75% Upon approval 230 Coats and jackets of man-made fibres 75% Upon approval 290 Coats and jackets, of other fibres 75% Upon approval 310 Suits and customers, of wool or fine animal hair 75% Upon approval 320 Suits and costumes, of cotton 75% Upon approval 330 Suits and costumes, of man-made fibres 75% Upon approval 390 Suits and costumes, of other fibres 75% Upon approval 410 Dresses of wool or fine animal hair 75% Upon approval 420 Dresses of cotton 75% Upon approval 430 Dresses of man-made fibres 75% Upon approval 490 Dresses of other fibres 75% Upon approval 510 Skirts of wool of fine animal hair 75% Upon approval 520 Skirts of cotton P6.00 Upon approval 530 Skirts of man-made fibres 75% Upon approval 590 Skirts of other fibres 75% Upon approval 610 Blouses of cotton 75% Upon approval 620 Blouses of man-made fibres 75% Upon approval 690 Blouses of other fibres 75% Upon approval 910 Other garments of wool or fine animal hair 75% Upon approval 920 Other garments of cotton 75% Upon approval 930 Other garments of man-made fibres 75% Upon approval 990 Other garments of other fibres 75% Upon approval 61.03 Men's and boys under garments, including collars, shirt fronts and cuffs: 110 Shirts of cotton 75% Upon approval 120 Shirts of synthetic fibres 75% Upon approval 190 Shirts of other fibres 75% Upon approval 210 Under garments, except shirts, of cotton 75% Upon approval 220 Under garments, except shirts, of synthetic fibres 75% Upon approval 299 Under garments, except shirts, of other fibres 75% Upon approval 61.04 Women's girls and infants, under garments: 100 Of cotton 75% Upon approval 200 Of synthetic fibres 75% Upon approval 900 Other 75% Upon approval 61.05-000 Handkerchiefs 75% Upon approval 61.06-000 Shawls, scarves, mufflers, mantillas, veils and the like 75% Upon approval 61.07-000 Ties, bow ties and cravats 75% Upon approval 61.09 Corsets, corsetbelts, suspender, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic 100 Brassieres 75% Upon approval 900 Other 75% Upon approval 61.10-000 Gloves, mittens, mitts, stockings, socks and sockets, not being knitted or crocheted goods 75% Upon approvalt 61.11-000 Made up accessories for articles of apparel (for example, dress shields, pads, belt, muffs, sleeve protectors, pockets) 75% Upon approval 62.05 Other made up textile articles (including dress patterns): 100 . . . 200 Umbrella cover in precut triangular forms 75% Upon approval 900 . . . 66.03-000 Parts, fittings, trimmings and accessories of article falling within Heading No. 66.01 or 66.02 10% Upon approval CHAPTER 69 69.01 Heat-insulating bricks, blocks, tiles and other heat-insulating goods siliceous earths (for meals or of similar example, kieselguhr, tripolite or diatomite): 100 Heat-insulating bricks 20% Upon liberalization 900 Other 10% Upon liberalization 69.02 Refractory bricks blocks, tiles and similar refractory constructional goods, other than goods falling within Heading No. 69.01: 100 Magnesite, chromite, and dolomite-based refractories 30% Upon liberalization Until 31 Dec. 1990 20% 1 January 1990sia 200 Alumina-silica bricks 30% Upon liberalization Until 31 Dec. 1989 20% 1 January 1990 900 Other 10% Upon liberalization 69.08-000 Glazed setts, flags and paving, 50% or kg. n.w. hearth and wall tiles P6.50 Upon liberalization 69.10-000 Sinks, wash basins, hidets, water closet pans, urinals, baths and like sanitary 50% or kg. n.w. fixtures P50.00 Upon approval 69.11 Table ware and other articles of a kind commonly used for domestic or toilets purposes, of porcelain or china (including biscuit porcelain and parian): 100 . . . 200 Porcelain or china 50% or kg. n.w. tableware P14.00 Upon approval CHAPTER 70 70.04-000 Unworked cast or rolled glass (including flashed or wired glass), whether figured or not, in rectangles 50% or kg. n.w. P8.00 Upon liberalization 70.05-000 Unworked drawn or blown glass (including flashed glass), in rectangles 50% or kg. n.w. P8.00 Upon liberalization 70.06 Cast, rolled, drawn blown glass (including flashed or wired glass), in rectangles, surfaced ground or polished but not further worked: 100 . . . 900 Other 50% or kg. n.w. P8.00 Upon liberalization 70.08-000 Safety glass consisting of toughened or laminated glass, shaped or not 50% or kg. n.w. P8.00 Upon liberalization 73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled: 100 . . . 110 . . . 190 . . . 200 . . . 210 . . . 290 . . . 300 . . . 310 . . . 390 . . . 400 . . . 900 . . . 910 . . . 920 Coated or Plated: 921 Pre-painted galvanized iron sheets, in coil or in sheets cut to size 40% or kg. n.w. P12.00 Upon approval 922 Chrome-plated sheets 30% Upon approval 923 Galvanized sheets 45% or kg. n.w. Upon liberalization P6.00 929 . . . 73.17-000 Tubes and pipes of cast iron 40% Upon approval Until 31 Dec. 1988 30% 1 January 1989 73.18 Tubes and pipes and blanks therefore, or iron (other than of cast iron) or steel, excluding high pressure hydro-electric conducts: 100 . . . 110 . . . 120 . . . 130 . . . 900 Other 910 . . . 911 . . . 919 . . . 920 . . . 930 . . . 940 Galvanized iron or steel pipes and tubes, welded tyre, 1.270 cm. to 7.620 cm. nominal diameter 40% 1 May 1988 Until 31 Dec. 1988 30% 1 January 1989 990 . . . 76.16 Other articles of aluminum: 100 . . . 200 . . . 200 Aluminum slugs, round, of such dimension that the thickness exceeds one tenth of the diameter 20% Upon approvaltai 84.38 Auxiliary machinery for use with machines of Heading No. 84.37 (for example, dobbies Jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the present heading or with machines falling within Heading No. 84.36 or 84.37 (for example, spindles and spindle flyers, card clothing, combs, extruding, nipples, shuttles, healds and heald-lifters and hosiery needles): 100 . . . 200 . . . 800 Parts and accessories for use with the machines of Heading No. 84.37 or with the auxiliary machinery of subheading 200 810 Wooden shuttles machines for weaving 10% Upon approval 890 . . . 84.59 Machines and mechanical appliances, having individual functions, not falling within any other heading of this Chapter: 100 . . . 200 . . . 300 . . . 400 . . . 500 . . . 600 . . . 700 . . . 800 Other machines and mechanical appliances: 810 . . . 820 Zipper element forming machines; zipper chain making machines 10% Upon approvalsia 890 . . . 900 . . . 910 . . . 990 . . . 85.04 Electric accumulators: 100 . . . 110 Batteries for stationary engines when imported by telecommunication companies under prior authorization of the Board of Communications; scrap storage batteries, drained or undrained 10% Upon approval 190 . . . 800 . . . 810 . . . 890 . . . 89.01 Ships, boats and other vessels not falling within any of the following headings of the Chapter: 100 . . . 110 . . . 190 . . . 200 . . . 210 . . . 290 . . . 291 . . . 299 . . . 300 . . . 310 . . . 390 . . . 400 Other vessels for the transport of goods, including vessels from the transport of both passengers and goods 10% Upon approvalt 500 . . . 510 . . . 511 . . . 519 . . . 590 . . . 900 . . . 911 . . . 919 . . . 990 . . . Sec. 2. Upon the date of effectivity as specified in Column 4, all articles listed in the preceding section insofar as amended by this Act which are entered, or withdrawn from warehouses, in the Philippines, for consumption, shall be subject to the rate of import duties prescribed in Column 3, in accordance with Section 104 the Tariff and Customs Code: provided, that the term "Upon liberalization" under Column 4 in the preceding section shall be in accordance with the schedules as provided under Central Bank Circular Nos. 1127 and 1128 and such other circulars issued in relation thereto. Sec. 3. The nomenclature and present rates of import duty provided for under Presidential Decree No. 1464, otherwise known as the "Tariff and Customs Code of 1978," as amended, for articles not physically reproduced herein and marked ". . ." shall remain in full force and effect. Sec. 4. The ad valorem rates herein of import duties indicated hereof shall be subject to modification by Congress after review and recommendation by the National Economic and Development Authority after one (1) year from the effectivity of the rates prescribed: provided, that before any recommendation is submitted to Congress pursuant to this Section, the Tariff Commission shall conduct an investigation in the course of which shall hold public hearings wherein interested parties shall be afforded reasonable opportunity to be present, produce evidence and to be heard. The Tariff Commission shall also hear the views and recommendations of any government office, agency or instrumentality concerned. Subject to the provisions of the preceding paragraph, the National Economic and Development Authority shall recommend to Congress the necessary adjustment in such specific rates of import duties indicates thereof after six (6) months from their effectivity: provided, finally, that the President may not increase or decrease any ad valorem or specific duty rates herein provided when Congress is in session. Sec. 5. When an article falling within a heading or subheading is subject to an ad valorem or specific rate of duty, it shall be subject to either the ad valorem or specific rate of duty, whichever is higher. Sec. 6. The Commissioner of Customs, subject to the approval of the Secretary of Finance shall promulgate rules and regulations necessary for the implementation of Sec. 5 hereof. Sec. 7. All laws, orders, issuances, rules and regulations or parts thereof inconsistent with this Act are hereby repealed or modified accordingly. Sec. 8. This act shall take effect upon approval. Approved: With Veto of
Particular Items (See Accompanying Message). January 29, 1988 (H. No.
992). |
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