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PRESIDENTIAL DECREE NO. 1258
PRESIDENTIAL DECREE NO. 1258 -
REDUCING UNDER CERTAIN CONDITIONS AND FOR A LIMITED PERIOD CUSTOMS
DUTIES DUE ON IMPORTATIONS OF CERTAIN HOSPITAL/MEDICAL EQUIPMENT,
MACHINERY, IMPLEMENTS AND SUPPLIES
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WHEREAS,
the promotion, protection and preservation of the health of the
citizenry is the concern of the government as ordained in the
Constitution; chanroblesvirtualawlibrary
WHEREAS, hospitals, medical centers and other similar entities play a
vital role in maintaining a healthy citizenry so much so that their
continued operation should not be hampered by reason of the rise in
costs of acquisition of necessary equipment and implements;chanroblesvirtualawlibrary
WHEREAS, there is a need to provide a government assistance to these
entities to ensure that their services to the masses, especially to the
poorer segment of the citizenry, shall be accorded at least cost and
optimum efficacy.
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. The provisions of Republic Act No. 1937,
as amended, to the contrary notwithstanding, importations by hospital
which are now engaged or shall engage in the treatment and care of the
sick of hospital/medical equipment, machinery, implements and supplies
as hereinafter enumerated and described shall be subject to customs
duties of ten per centum (10%) ad valorem to wit: chanroblesvirtualawlibrary
Article Under Tariff
Rate of Duty
Heading No.
1. X-RAY FILMS
37.01 ad valorem 10%
8" x 10"
10" x 12"
11' x 14"
14" x 17"
2. DEVELOPER, FIXER STARTER
37.08 ad valorem 10%
AND HARDENER USED IN THE
PRODUCTION OF X-RAY IMAGES
3. POLYETHYLENE TUBING,
FLEXIBLE, FOR HEMODIALYSIS
MACHINE; TETRAFLOUROETHYLENE
(TEFLON) TAPE 39.02 ad valorem 10%
4. CATHETERS
40.12 ad valorem 10%
5. SURGICAL GLOVES
40.13 ad valorem 10%
6. ELECTROCARDIOGRAPH
48.21 ad valorem 10%
PAPER AND DISPOSABLE FACE
MASK FOR USE IN HOSPITALS
7. WASHER FOR STERILIZER
73.32 ad valorem 10%
8. ADJUSTING SPRING, SPRING GUIDE
73.35 ad valorem 10%
AND MAIN SPRING FOR STERILIZER;
SPRING VALVE CUP, TRIAC RETAINING
RING FOR WATER VALVE FOR STERILIZER
9. DISC, DISC HOLDERS, VALVE BALL
84.17 ad valorem 10%
SEAT AND GASKET, POWER DIAPHRAGM
AND BLACK HOUSING AND VACUUM
BREAKER FOR STERILIZER REPLACEMENT
DISC FOR STERILIZER
10. SKYLUX GLASS BULBS
85.20 ad valorem 10%
FOR OPERATING LAMPS
11. RESUSCITATORS OR OXYGEN
90.18 ad valorem 10%
APPARATUS chanroblesvirtualawlibrary
Section 2. The following articles shall likewise be
subject to the reduced rate of duty of 10% ad valorem as soon as their
appropriate tariff classifications are determined by the Tariff
Commission and submitted to the Department of Finance:cralaw:red
1. Phosphate Buffer
2. Carbonate/Bicard Buffer
3. Potassium Ferricynide
4. Caffeine Diluent
5. Sodium Potassium Tartiate
6. Sulphanilic Acid
7. Working Bun Color
8. 4-Aminoantipyrine
9. Sodium Nitrate
10. HCI 0.25N
11. Azoene Fast Red
12. SGPT and Diluent Set
13. Markets for X-ray Equipment
14. Volt complete door, valve triac unit for
hemodialysis machine
15. High temperate control, thermistor assembly for
sterilizer
16. Indicatory control and recording control for gas
sterilizer
17. Door switch, selector switch, pressure switch
18. Resuscitators or oxygen apparatus
19. Vaporizers
20. Mistogen transducer reservoir chanroblesvirtualawlibrary
Section 3. The reduction herein allowed shall only
cover importations of hospital/medical equipment, machinery, implements
and supplies included in the list above which are directly and actually
needed and will be used exclusively in the treatment and care of the
sick by the hospital-importer as certified to by the Department of
Health. Shipping documents covering the importation shall be in the
name in the hospital-importer to whom the goods shall be directly
delivered by customs authorities.
Section 4. In addition to the condition in the
preceding sections, reduction in duties shall be allowed only to the
importation of the hospital-medical equipment, machinery, implements
and supplies that are not available locally in sufficient quantities
and of comparable quality and cost certified to by the Board of
Investments. Further, only hospitals licensed by the Department of
Health and accredited by the Philippine Medical Care Commission, having
at least twenty-five beds and maintaining a ward dispensing free
medical services to indigents may qualify for the incentives granted
under this Decree.
Section 5. Any grantee of the incentives under this
Decree who shall make use of the privilege hereunder for purposes other
than those for which such privilege was granted or who shall in any
manner violate the provisions of this Decree shall be penalized with
imprisonment of not less than five (5) years but not exceeding ten (10)
years and a fine of not less than P10,000.00 but not exceeding
P200,000.00 and in addition, such violation shall ipso facto cause
forfeiture of the imported articles aside form the payment of all taxes
and duties due in accordance with the existing laws.
Any persons or any officers or employee of the government who shall be
connive with the grantee of the reduction in duties in the violation of
the provisions of this Decree shall suffer the same penalties
prescribed in the first paragraph of this section. In case the grantee
is a juridical person, the official or officials who consented to the
commission of the offense or tolerated the violation of the provisions
of this Decree shall be the person or persons liable.
Section 6. Any hospitals, medical centers, medical
clinic or institutions who or which may qualify for similar exemption
privilege under existing law of other laws hereinafter decreed or
enacted and is qualified under this Decree, may choose which privilege
the grantee desires to avail of, but in no case shall such grantee be
entitled to both privilege simultaneously.
Section 7. Rules and regulations to implement the
provisions of this Decree shall be prepared by the Department of Health
within fifteen (15) days from the issuance of this Decree and approved
by the Department of Finance within another (15) days.
Section 8. 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 9. This Decree shall take effect upon
approval and shall continue to be effective until 31 December 1980.
Done in the City of Manila,
this 2nd day of December, in the year of Our Lord, nineteen hundred and
seventy-seven.
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