EXECUTIVE ORDER NO. 209
EXECUTIVE ORDER NO. 209 -
GUIDELINES AND PROCEDURES FOR THE AVAILMENT BY COMMERCIAL FISHERS OF
THE TAX AND DUTY EXEMPT IMPORTATION OF FISHING VESSELS, EQUIPMENT AND
PARAPHERNALIA AND TAX AND DUTY REBATES ON FUEL CONSUMPTION PROVIDED FOR
UNDER Sec. 35 OF REPUBLIC ACT NO. 8550, OTHERWISE KNOWN AS THE
PHILIPPINE FISHERIES CODE OF 1998
WHEREAS,
Sec. 35 of Republic Act 8550, otherwise known as “The Philippine
Fisheries Code of 1998” provides for incentives for commercial fishers
to fish farther into the Exclusive Economic Zone (EEZ);
WHEREAS, paragraphs b) and c) thereof provide:
“b) commercial fishing vessel operators of Philippine
registry shall enjoy a limited period of tax and duty exemptions on the
importation of fishing vessels not more than five (5) years old,
equipment and paraphernalia, . . .
c) commercial fishing operator of Philippine registry
engaged in fisheries in the high seas shall be entitled to duty and tax
rebates on fuel consumption for commercial fisheries operations. . . .”
WHEREAS, in order to encourage fishing vessel operators to fish farther
in the EEZ and beyond, these new incentives shall be granted in
addition to incentives already available from the Board of Investments
(BOI) under the Omnibus Investment Code of 1987. Such incentives shall
be granted subject to exhaustive evaluation of resource and
exploitation conditions in the specified areas of fishing
operations;
WHEREAS, Section s 104 and 401 of the Tariff and Customs Code of 1978
(Presidential Decree No. 1464), as amended, empower the President of
the Republic of the Philippines, upon the recommendation of the
National Economic and Development Authority, to increase, reduce, or
remove existing protective rates of import duty, as well as to modify
the form of duty.
NOW, THEREFORE, I, JOSEPH EJERCITO ESTRADA, President of the Republic
of the Philippines, by virtue of the powers vested in me by law, do
hereby order:
Section 1. The rules and regulations for (a) tax and
duty exemption on the importation of fishing vessels/boats, equipment,
and paraphernalia and (b) tax and duty rebates on fuel consumption
shall be in accordance with and as outlined in ANNEX “A” hereof.
Sec. 2. The importation of articles specifically
listed in ANNEX “B” hereof, classified under Section 104 of the Tariff
and Customs Code of 1978, as amended, shall be accorded zero percent
(0%) tax and duty for a period of five (5) years from the effectivity
of this Executive Order. Provided that the importation of said articles
shall be accompanied by an Authority to Import (ATI) issued by the
Maritime Industry Authority (MARINA) and/or Certificate of Eligibility
(CE) issued by the Bureau of Fisheries and Aquatic Resources (BFAR).
Sec. 3. The importation of articles specifically
listed in ANNEX “C” hereof, classified under Section 104 of the Tariff
and Customs Code of 1978, as amended, shall be accorded zero percent
(0%) tax and duty for a period of five (5) years from the effectivity
of this Executive Order. Provided that such articles are not locally
available of comparable quality, quantity and price as determined by
the Board of Investments through the issuance of a Certificate of
Non-Availability (CNA).
Sec. 4. The Department of Agriculture, Department
of Finance and Board of Investments, in consultation with concerned
private sector and other government institutions shall conduct an
annual review of the attached ANNEXES “A, B & C” and shall report
the findings of said review and recommend possible amendments to the
President.
Sec. 5. All presidential issuances, administrative
rules and regulations, or parts thereof, which are inconsistent with
this Executive Order are hereby revoked or modified accordingly.
Sec. 6. This Executive Order shall takes effect
thirty (30) days following its complete publication in two (2)
newspapers of general circulation in the Philippines.
DONE in the City of Manila,
this 9th day of February, in the year of our Lord, Two Thousand.
ANNEX “A”
IMPLEMENTING RULES AND REGULATIONS FOR THE AVAILMENT OF THE TAX AND
DUTY EXEMPT IMPORTATION OF FISHING VESSELS, EQUIPMENT AND PARAPHERNALIA
AND TAX AND DUTY REBATES ON FUEL CONSUMPTION
Rule
I
Definition of Terms
For purposes of this Executive Order (EO), the following terms are
defined as:
1.
Authority to Import — refers to a certificate issued by the Maritime
Industry Authority (MARINA), upon endorsement of BFAR, to a qualified
commercial fishing vessel operator for tax and duty-exempt importation
of fishing vessels/boats covered in ANNEXES “B & C”.
2. Certificate
of Eligibility — refers to a certificate issued by the Bureau of
Fisheries and Aquatic Resources (BFAR) to a qualified commercial
fishing vessel operator for tax and duty-exempt importation of fishing
equipment and paraphernalia covered in ANNEX “B”.
3. Certificate
of Non-Availability (CNA) — refers to a certificate issued by the Board
of Investments (BOI) to a qualified commercial fishing vessel operator
verifying that a particular article or articles covered under ANNEX “C”
is/are not locally available of comparable quality, quantity and price.
This certificate shall also serve as an authority to import said
article/s tax and duty-exempt.
4. Commercial
Fishing Boat License (CFBL) — refers to a license/permit issued by BFAR
for fishing vessel/boat with minimum capacities more than three (3)
gross tons (GT) to be used for fishing operation in Philippine
territorial waters/seas, exclusive economic zone, and in the high seas.
5. Commercial
Fishing — refers to the taking of fishery species by passive or active
gear for trade, business or profit beyond subsistence or sports
fishing, to be further classified as:
a)
Small-scale commercial fishing — fishing with passive or active gears
utilizing fishing vessels of above three (3) gross tons (GT) up to
twenty (20) GT.
b)
Medium-scale commercial fishing — fishing utilizing active gears and
vessels above twenty (20) GT up to one hundred fifty (150) GT; and
c) Large-scale
commercial fishing — fishing utilizing active gears and vessels of more
than one hundred fifty (150) GT.
6.
Commercial Fishing Vessel Operator — refers to any person, enterprise,
cooperative, corporation of Philippine citizenship presently engaged in
commercial fishing as defined in Number 5 above, duly registered with
the Securities and Exchange Commission (SEC) or other appropriate
government institutions, as the case may be.
7. Exclusive
Economic Zone (EEZ) — refers to an area beyond and adjacent to the
territorial sea, which shall not extend beyond 200 nautical miles from
the baselines from which the breadth of the territorial sea is measured.
8. Fishing
Vessel — refers to any boat, ship or other watercraft equipped to be
used for taking of fishery species or aiding or assisting one (1) or
more vessels in the performance of any activity relating to fishing,
including, but not limited to preservation, supply, storage,
refrigeration, transportation and/or processing.
9. Fishing
equipment and paraphernalia — refers to instruments, devices, tools,
gadgets carried or installed in a fishing vessel, used in the process
of finding, attracting, catching, conveying, storing, preserving
fishery species including but not limited to navigational and
communication equipment; fishing gears such as hydraulic winches,
hoist, fishing net, puretic power blocks; fishing lights; refrigeration
system; power generators.
10. Fuel —
refers to diesel oil or bunker fuel in its finished form ready for use
to propel international fishing vessel, excluding lubricants and
greases and other petroleum products.
11. General
Arrangement Plan of the Vessel — refers to the layout/plans of
information as to ships deck outlines derived from the hull form, as
developed, and main waterlight transverse bulkheads, properly
positioned with reference with floodable length.
12. High Seas
— refer or apply to all parts of the sea that are not included in the
exclusive economic zone, in the territorial sea or in the internal
waters of a State, or in the archipelagic waters of an archipelagic
State.
13. Integral
parts of fishing vessel — refers to items which are built into or
protrude through, the ship’s hull, such as sea chests, bow thrusters,
stern thrusters, stabilizers, waterjet intakes, waterjet nozzles,
tailshafts, rudder pintels and gudgeons. Integral parts are considered
to have a direct affect on the water-tightness and structural integrity
of the vessel.
14. Latest
survey report from the country of origin — refers to the latest report
from the country of origin after the examination or inspection of a
ship or parts of its cargo or equipment to determine its condition,
responsibility for damage and disposition to be made.
15.
Lease-Purchase Agreement — refers to an agreement for the lease of a
foreign owned vessel to a Filipino citizen, qualified corporation or
association for commercial fishing by a foreign person, corporation or
entity with the option granted to the lessee to purchase the vessel.
16. Not
locally produced/available — refers to not locally produced articles
relative to quantity, quality, and price.
17. Tax and
duty-exempt importation — refers to the bringing in of goods from the
country of origin through a normal business transaction process,
wherein the payment of the corresponding duties on the goods involved
as well as the value added tax (VAT) for the said transaction, are
waived. In this case, the goods referred to are the fishing vessels,
equipment and paraphernalia.
18. Tax and
duty rebate — shall mean a credit against taxes and duties equal to
those actually paid in the purchase of fuel oil used in the commercial
fishing operation, which shall be evidenced through the issuance of a
Tax Credit Certificate by the Department of Finance (DOF) One Stop Shop
Tax Credit and Duty Drawback Center.
19 Valid
Certificate of Vessel’s Registry from the Country of Origin — a valid
document issued by the government establishing the nationality and
ownership of a vessel.
Rule
II
Tax and Duty-Exempt Importation
of Fishing Vessels, Equipment and Paraphernalia
Section 1. Covered Articles
A. The tax and duty-exempt importation under this EO
shall cover the following:
1)
Articles listed in ANNEX “B” of this EO, subject to the completion of
the requirements as provided for under Sec. 4 hereof.
2) Articles
listed in ANNEX “C” of this EO, subject to BOI’s certification stating
that an article to be imported is not locally available of comparable
quality, quantity and price.
3) Fishing
vessels/boats covered under ANNEXES “B & C” of this EO shall be not
more than five (5) years old.
B. The importation of articles shall be subject to
all existing import rules, regulations, and requirements, as the case
may be.
Sec. 2. Covered Enterprises
All commercial fishing vessel operators of Philippine registry as
defined in Number 6 of Rule I hereof are eligible to avail of the tax
and duty incentives provided for herein.
Sec. 3. Period of Exemption
A. The tax and duty exemption may be availed of
within five (5) years from the date of the effectivity of this EO.
B. Imported articles already in transit when the
incentive is still effective but will arrive at any Philippine port
when the period of incentive has already expired, shall be granted with
tax and duty exemption. Provided that the corresponding letter of
credit has been opened prior to or during the day of expiration of the
effectivity of the EO.
Sec. 4. Procedures for the Availment of Tax and
Duty Exemption
A. Fishing vessels/boats and its integral parts
1) A qualified commercial fishing vessel operator
shall file the following documents to the BFAR in order to avail of the
tax and duty-exempt importation of fishing vessels/boats listed in
ANNEXES “B & C”:
a)
Application letter/request;
b) Commercial
Fishing Boat License (CFBL) or in the case of a newly formed fishing
company:
1.
Latest business registration issued by SEC, CDA, DTI, and Municipal
LGUs, as the case may be; and
2. In the case
of newly formed corporation or cooperatives, By-Laws or Articles of
Incorporation.
c)
In the case of a cooperative or corporation:
1.
Duly notarized resolution of the company’s Board of Directors,
certified by the Board Secretary, authorizing the filing of the
application and designating the authorized representative to represent
the company;
2. Latest
certificate of good standing showing the current list of
directors/officers of Company Seal of Business Registration of the
registered owner; and
3. Duly
notarized/authenticated Power of Attorney of Board Resolution
authorizing the signatory to the Memorandum of Agreement to act as such
in behalf of the registered owner.
d)
Valid Certificate of Vessel’s Registry from the country of origin;
e) General
arrangement plan of the vessel;
f) Latest
survey report from the country of origin;
g) Sworn
statement that the vessel to be imported is for the exclusive use of
the importing enterprises;
h) Any of the
following; and:
1.
Valid Memorandum of Agreement/Lease-Purchase Agreement; or
2. Pro-forma
Invoice or Purchase Order; or
3. Deed of
Sale.
i)
In the case of fishing vessel/boat covered under ANNEX “C”, Certificate
of Non-Availability issued by BOI.
2) BFAR shall review and process applications for tax
and duty-free importation provided that the required documents under
Sec. 4 A of this Rule are complete and in order. Based on the
documents submitted, BFAR shall determine whether the applicant is a
qualified fishing vessel operator and subsequently issue an endorsement
together with the documents referred in Sec. 4 A of this Rule to
MARINA within three (3) working days from the date of receipt, stating
therein its favorable endorsement for the tax and duty-exempt
importation of the fishing vessel/boat.
3) Only upon receipt of BFAR’s endorsement with the
supporting documents mentioned above, MARINA shall evaluate the sea
worthiness of the vessel and issue an Authority to Import (ATI) to the
applicant and shall forward a copy (with a copy of BFAR’s endorsement)
to Department of Finance (DOF) Revenue Office within three (3) working
days. The Administrator or his duly authorized representative shall be
the signatory to the Authority to Import.
B. Fishing equipment and paraphernalia covered under
ANNEX “B” excluding fishing vessels/boats.
1) A qualified commercial fishing vessel operator
shall file the following documents to BFAR in order to avail of the tax
and duty-exempt importation of fishing equipment and paraphernalia
listed in ANNEX “B”:
a)
Application letter/request;
b) Commercial
Fishing Boat License (CFBL);
c) Pro-forma
Invoice from prospective foreign supplier or Purchase Order of an
enterprise to a foreign supplier; and
d) A sworn
statement that the articles to be imported are for the exclusive use of
the importing enterprise/applicant.
2) BFAR shall review and process the application,
provided that the required documents under Sec. 4 A of this Rule are
complete and in order and shall issue a Certificate of Eligibility (CE)
and forward a copy to DOF within three (3) working days from the date
of receipt of the application/request. The BFAR Director or his/her
duly authorized representative shall be the signatory to the
CE.
C. Fishing vessels/boats, equipment and paraphernalia
covered under ANNEX “C”.
1) A qualified commercial fishing vessel operator
must first secure a Certificate of Non-Availability (CNA) from the
Board of Investments (BOI) in order to avail of the tax and duty-exempt
importation of fishing equipment and paraphernalia listed in ANNEX “C”.
For this purpose, a fishing vessel operator must submit to BOI the
following documents:
a.
Application letter/request;
b. CFBL;
c. Pro-forma
Invoice from prospective foreign supplier or Purchase Order of an
enterprise to a foreign supplier; and
d. A sworn
statement that the articles to be imported are for the exclusive use of
the importing enterprise.
2) Based on the documents submitted, BOI finds that
the article to be imported is not locally produced of comparable
quantity, quality and price, the BOI shall issue a Certificate of
Non-Availability (CNA) for tax and duty-exempt importation and forward
a copy to DOF Revenue Office within ten (10) working days from the date
of receipt of the application with supporting documents. The BOI
Executive Director or his duly authorized representative shall sign the
CNA.
3) In the case of fishing vessels/boats covered under
ANNEX “C”, however, the importing commercial fishing vessel operator
issued with CNA is still subject to the requirements and procedures
provided under Sec. 4 of this Rule.
Sec. 5. Arrival and release of shipment
A. Upon arrival of the articles covered under ANNEXES
“B or C” at any of the Philippine ports, the importer shall submit the
corresponding ATI, CE, or CNA including its corresponding documents
referred in Sec. 4 of this Rule, as the case may be, to DOF Revenue
Office for processing and evaluation.
B. The DOF Revenue Office shall subsequently issue an
endorsement to the BOC Tax Exempt Division for the release of the tax
and duty-exempt articles within three (3) working days from the date of
receipt of request/application submitted by the importing fishing
vessel operator.
C. Upon receipt of the DOF’s endorsement, the BOC Tax
Exempt Division shall forward the same to the Collector of Customs at
the concerned port.
D. The Customs Collector shall then instruct the
release of the imported fishing vessel, equipment and/or paraphernalia.
E. The BOC shall then release the imported vessel
upon completion of the requirements and documents within 5 working days.
Rule
III
Tax and Duty Rebate on Fuel
Consumption
Section 1. Covered Enterprises
All commercial fishing vessel operators of Philippine registry engaged
in fishing in the high seas as defined in Number 12 of Rule I are
eligible to avail of duty and tax rebates on fuel consumption being
granted under Sec. 35 of Republic Act No. 8550 otherwise known as
The Philippine Fisheries Code of 1998.
Sec. 2. Covered Fuel Consumption
Taxes and duties paid on fuel as defined in No. 10 of Rule I and
consumed by covered enterprises for their commercial fishing operations
shall be eligible for tax and duty rebates, provided the fuel involved
is consumed within one (1) year from the date of purchase.
Sec. 3. Documentation Requirements
A commercial fishing vessel operator operating in the high seas
availing of the fuel oil tax and duty rebates must submit the following
documents to the Department of Finance (DOF) ONE-STOP-SHOP TAX CREDIT
AND DUTY DRAWBACK CENTER:
A.
Inspection of Vessels for high seas water issued by MARINA (certified
true copy by MARINA);
B. Commercial
Fishing Boat License issued by BFAR;
C. Notarized
Certificate of Fuel Loaded issued by BOC Customs Inspector;
D. Documents
as proof of fuel consumed;
1.)
Certification under oath of commercial fishing vessel operator the
average fuel oil consumption of the subject vessel for a given period
of time indicating therein the following information:
a.
Name of fishing vessel and its registry number;
b. Quantity of fuel oil bought;
c. Invoice Number; and
d. Date and place of delivery;
2)
Certification under oath of the Chief Engineer as attested by the
Skipper/Captain as to the total fuel oil consumed for the duration of
the fishing expedition;
3) A sworn
statement attesting that the distance/areas reflected in the attached
copy of the portion of the logbook of the vessel indicating therein the
areas in longitudes and latitudes scales based on international
standard maritime chart/map are the actual areas/distance traveled by
the subject fishing vessel.
E.
Documents as proof of fuel purchased; and
1)
Original copy of sales invoices, official receipts
2) Bunkering
fuel permit issued by the Office of the Customs Collector or the Port
Operations Division of the Bureau of Customs, as the case may be.
3)
Certification under oath from the fuel company attesting to the payment
of customs duties and excise taxes.
F.
Documents as proof of fuel oil delivered.
1)
Certification under oath by the Captain of the ship relative to the
quantity and amount of fuel delivered on board.
2)
Certification under oath by the owner/operator of the vessel relative
to the quantity and amount of fuel delivered on board.
3)
Certification under oath by the Oil companies/Fuel suppliers as to the
actual delivery of fuel on board.
Sec. 4. Procedures for the availment of tax and
duty rebate on fuel consumption
A. The applicants for tax and duty rebate shall file
the documents referred in Sec. 3 of this Rule together with an
accomplished Claimant Information Sheet (CIS) to the DOF-ONE-STOP SHOP
TAX CREDIT AND DUTY DRAWBACK CENTER and shall pay a non-refundable
filing fee to the DOF-CENTER. The filing fee can be paid in cash or in
manager, cashier or company check.
B. The application will be checklisted within five
(5) working days as to completeness of the documents. Once the
documents submitted are complete, a claim stub shall be issued to the
claimant. The Claimant shall again pay a non-refundable processing fee
to the DOF-CENTER. Also the processing fee can be paid in cash or in
manager, cashier or company check.
C. Subsequently, a tax credit certificate
corresponding to the amount of the approved rebates shall be issued
within thirty (30) working days after the issuance of the claim stub,
subject to the DOF-CENTER’s policies, rules and regulations, and other
applicable laws governing the issuance of tax credits.
Sec. 5. Transferability of Tax Credit Certificate
The fuel tax credit certificates issued under this EO shall be
transferable only to fuel oil companies where the commercial fishing
vessel operator sourced the fuel consumed in their commercial fishing
operations in the high seas.
Rule
IV
Penal Provision
Section 1. Any person who will make any fraudulent
claim under the Act, regardless of whether or not a tax incentive has
been granted, shall, in addition to other penalties provided by law,
shall be punished in accordance with the governing provisions under
Title X, Statutory Offenses and Penalties of the National Internal
Revenue Code of 1997.
Sec. 2. Furthermore, all tax and duty-exempt
importation pursuant to these rules and regulations when sold,
transferred or disposed of to non-exempt persons/entities, shall be
liable to pay twice the amount of taxes and duties waived or subject
such articles to compensation and/or seizure in accordance with the
provisions of the Tariff and Customs Code, as amended. Civil penalties
such as payment of surcharge and interest shall be imposed pursuant to
Section s 248 and 249 of the National Internal Revenue Code, as
amended.
ANNEX “B”
LIST OF FISHING VESSEL, FISHERY EQUIPMENT AND PARAPHERNALIA ELIGIBLE
FOR TAX AND DUTY-FREE IMPORTATION FOR FIVE (5) YEARS
(Authority to Import must be secured from MARINA and/or Certificate of
Eligibility must be secured from BFAR)
HEADING H.S.
PRODUCT DESCRIPTION
NO.
CODE
73.26 7326.90 10
Ship’s rudder, of steel
84.08 8408.10 00
Marine propulsion engines
84.09 8409.99 00
Parts of marine propulsion engines
84.13 8413.50 00
Other reciprocating positive displacement pumps for hydraulic equipment
8413.60 00 Other rotary positive displacement pumps for
hydraulic equipment
8413.70 10 Centrifugal brine water pumps,
single stage, single suction, horizontal shaft
type suitable for belt drive or direct
coupling (except pumps with shafts
common with prime mover)
8413.70 90 Other centrifugal pumps
8413.81 00 Other pumps for liquid (e.g. hydraulic
pump)
8413.91 90 Parts of pumps of subheading
nos. 8413.50 00, 8413.60 00, 8413.70 10,
8413.70 90 and 8413.81 00
84.14 8414.30 00
Compressors of a kind used in refrigerating equipment
8414.80 00 Other air compressors
8414.90
00 Parts of Hdgs. 8414.30 00 and 8414.80 00
84.19 8419.50 90
Heat exchange units
84.21 8421.21 00
Machinery and apparatus for filtering or purifying water (water
dessalinator)
84.25 8425.31 00
Winches powered by electric motor
8425.39 00 Other winches
84.79 8479.89 00
Ice crushers with accessories
84.83 8483.10 00
Propeller shafts (including cam shafts and crank shafts) and cranks
8483.40 00 Gears and gearing, other than toothed
wheels, chain sprockets and other
transmission elements presented separately; ball or roller screws; gear
boxes
and other speed changers, including torque converters
84.85 8485.10 00
Ships’ and boats’ propellers and blades therefor
85.02 8502.12 00
Marine generating sets of an output exceeding 75 kVA but not exceeding
375
kVA
8502.12 00 Marine generating sets of an output
exceeding 375 kVA
85.03 8503.00
00 Parts of marine generating sets of an output
exceeding 75 kVA
85.25 8525.10 00
Transmission apparatus other than apparatus for radio-broadcasting or
television
8525.20 00 Transmission apparatus incorporating
reception apparatus
85.26 8526.10
00 Radar apparatus
8526.91 00 Radio navigational aid apparatus (e.g.
radio buoy, global positioning system,
other marine electronic equipment)
89.02 8902.00 10
Fishing vessels 40 GT and above
90.14 9014.10 00
Direction finding compasses
9014.80 00 Scanning sonar and fishfinders
94.05 9405.40 90
Other electric lamps and lighting fittings (e.g. underwater lights)
ANNEX “C”
LIST OF FISHING VESSEL, EQUIPMENT AND PARAPHERNALIA ELIGIBLE FOR TAX
AND DUTY EXEMPT IMPORTATION FOR FIVE (5) YEARS
(Certificate of Non-Availability must be secured from BOI)
HEADING
NUMBER H.S. CODE
PRODUCT DESCRIPTION
32.08 3208.10 90
Paints and varnishes based on polyester
3208.20 90 Paints and varnishes based on acrylic or
vinyl polymers
3208.90
00 Paints other than those based on polyester,
acrylic or vinyl polymers
39.26 3926.90 20
Fishing floats
56.08 5608.11 00
Purse seine fishing nets (complete)
72.07 7207.20 90 ABS
Steel plates /MS Steel plates
73.04 7304.29 00 Steel
tubes and pipes
73.05 7305.31 10
Stainless steel pipes and tubes
7305.31
90 Other steel pipes and tubes
73.12 7312.10 90 Purse
seine cables
73.15 7315.82 00 Alloy
chains
79.01 7901.11 00 Zinc, anode
not alloyed containing by weight 99.99% or more of zinc
7901.12
00 Zinc, not alloyed containing by weight less than
99.99% of zinc
85.01 8501.20 00 Universal
AC/DC motors of an output exceeding 37.5W
8501.31 00
Other DC motors/generators of an output not exceeding 750W
8501.32 00 Other DC
motors/generators of an output exceeding 750W but not exceeding
75 KW
8501.33 00 Other DC
motors/generators of an output exceeding 75 KW but not exceeding
375 KW
8501.34 00 Other DC motors/generators of an output
exceeding 375 KW
8501.51 00 AC motors, multi-phase of an output not
exceeding 750 W
8501.52 00 AC motors,
multi-phase of an output exceeding 750W but not exceeding 75
KW
8501.53 00 AC
motors, multi-phase of an output exceeding 75 KW
8501.61 00 AC generators (alternator) of an
output not exceeding 75 kVA
8501.62 00 AC generators
(alternator) of an output exceeding 75 kVA but not exceeding 375 kVA
8501.63 00 AC generators (alternator) of
an output exceeding 375 kVA but not exceeding
750 kVA
8501.64 00 AC
generators (alternator) of an output exceeding 750 kVA
85.13 8513.10 90 ASA attraction light (with
battery as a source of energy)
89.02 *8902.00 90 Fishing vessels
above 3 GT but below 40 GT
*8902.00
90 Skiff boats
89.05 *8905.90 00 Light boats
* Authority To Import must be also secured from
MARINA as provided for under Sec. 4 A i) of Rule II.