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PRESIDENTIAL DECREE NO. 1258-A
PRESIDENTIAL DECREE NO. 1258-A -
AMENDING CERTAIN SectionS OF THE REVISED TARIFF AND CUSTOMS CODE
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WHEREAS,
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:cralaw:red
Section 1. 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:cralaw:red
"56.02 Continuous filament tow
for the manufacture of
man-made fibres
(discontinuous):cralaw:red
A. Articles not included in
subheadings B and C
hereof ad. val. 10%
B. Acetate tow and similar
continuous filament tow
when imported directly
by the cigarette filter red
manufacturers ad. val. 20%
C. Polyester filament tow,
except when imported
directly by textile spinning
mills under prior joint
authorization of the Tariff
Commission and the Board
of Investments ad val. 30% chanroblesvirtualawlibrary
Section 2. Section 105 of the revised Tariff and
Customs Code, as amended, is hereby further amended to include the
following provisions:cralaw:red
"(w) 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) 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) 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: chanroblesvirtualawlibrary
1. That they shall be properly identified and
registered with the Land Transportation Commission for another year,
subject to the following conditions;chanroblesvirtualawlibrary
2. 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;chanroblesvirtualawlibrary
3. That they shall be deposited in the customs zone
when not in use; and
4. That upon the expiration of the period prescribed
above, duties and taxes shall be paid, unless otherwise re-exported."
Section 3. Sections 1908, 2517, 2518, 2520, 2521 and
2603 of the Revised Tariff and Customs Code, as amended, are hereby
further amended as follows:cralaw:red
"Sec. 1908. 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. 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. chanroblesvirtualawlibrary
"Sec. 2518. 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. 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. 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. chanroblesvirtualawlibrary
"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. Mode of Sale. — In the absence of any
special provision, subject to the provisions of Section 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."
Section 4. 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.
Section 5. 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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