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This page features the full text of
    Republic Act No. 1937
Tariff and Customs Code of the Philippines
.AN ACT TO REVISE AND CODIFY THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
...
.
A DECREE TO CONSOLIDATE AND CODIFY ALL THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
Presidential Decree No. 1464
AN ACT AMENDING CERTAIN PROVISIONS OF PRESIDENTIAL DECREE NO. 1464, OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED, AND FOR OTHER PURPOSES.
Republic Act No. 9135
AN ACT TO REVITALIZE AND STRENGTHEN THE BUREAU OF CUSTOMS, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED.
Republic Act No. 7651
AN ACT REPEALING SECTION 1404 AND AMENDING SECTIONS 1401 AND 1403 OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED, RELATIVE TO THE PHYSICAL EXAMINATION OF IMPORTED ARTICLES.
Republic Act No. 7650
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QUICK INDEX
OF THE
TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
BOOK I
Tariff Law
.
Title I - Import Tariff
Title II - Administrative Provisions.
BOOK II
Customs Law
.
Title I - The Bureau of Customs
Title II - Registration of Vessels, Coastwise Trade and Licensing of Marine Officers
Title III - Vessels and Aircraft in Foreign Trade
Title IV - Ascertainment, Collection and Recovery of Import Duty
Title V - Warehousing of Imported Articles
Title VI - Administrative and Judicial Proceedings
Title VII - Fees, Dues and Charges Collectible by the Bureau of Customs
Title VIII - General Provisions
...

.
.
REPUBLIC ACT NO. 1937
 
 .
AN ACT TO REVISE AND CODIFY THE TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES
 
BOOK II
CUSTOMS LAW 
 
TITLE VII
FEES, DUES AND CHARGES COLLECTIBLE BY THE BUREAU OF CUSTOMS 
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PART 1
HARBOR FEES
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Section 2701. Definition. — Harbor fee is the amount which the owner, agent, operator or master of a vessel has to pay for each entrance into or departure from a port of entry in the Philippines. 
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Sec. 2702. Schedule of Rates. — The following schedule on fees for each entrance into or departure from a port of entry in the Philippines is hereby established: 
a. For each entrance from a foreign portP50.00 
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b. For each departure to a foreign port50.00 
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c. For each coastwise entrance or departure: 
 
(1) In case of vessel from 6 to 15 tons net 1.00 
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(2) In case of vessel more than 15 butnot more than 75 tons net 2.00 
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(3) In case of vessel more than 75 but notmore than 150 tons net 4.00 

(4) In case of vessel more than 150 butnot more than 200 tons net 6.00 

(5) In case of vessel more than 200 butnot more than 250 tons net 10.00 

(6) In case of vessel more than 250 butnot more than 300 tons net 12.00

(7) In case of vessel more than 300 butnot more than 400 tons net 16.00

(8) In case of vessel more than 400 tonsnet 20.00 
Sec. 2703. Exemptions. — The following are exempt from the payment of such fees: 
a. Vessels entering the port for the sole purpose of receiving bunker fuel and/or ship supplies or changing pilots, and remaining less than 24 hours in the port; 
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b. Vessels passing through the port and remaining less than twelve hours and not receiving or discharging cargo; 
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c. Vessels owned by the Philippine Government or any foreign government not engaged in carrying cargo, or passengers for hire; and

d. Private, non-commercial pleasure craft. 
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PART 2
WHARFAGE DUE 
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Sec. 2801. Definition. — Wharfage due is the amount assessed against the cargo of a vessel engaged in the foreign trade, based on the quantity, weight or measure received and/or discharged by such vessel. The owner, consignee, or agent of either, of the article is the person liable for such charge. 
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Sec. 2802. Schedule of Dues. — There shall be levied, collected and paid on all articles imported or brought into the Philippines, and on products of the Philippines except coal, lumber, creosoted and other pressure treated materials as well as other minor forest products, cement, guano, natural rock asphalt, the minerals and ores of base metals (e.g., copper, lead, zinc, iron, chromite, manganese, magnesite and steel), and sugar molasses, exported from the Philippines, a charge of two pesos per gross metric ton as a fee for wharfage: Provided, That in the case of logs, or flitches twelve inches square or equivalent cross-sectional area, or over, a charge of sixty centavos per cubic meter shall be collected. 
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PART 3
BERTHING CHARGE 
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Sec. 2901. Definition. — Berthing charge is the amount assessed against a vessel for mooring or berthing at a pier, wharf, bulkhead-wharf, river or channel marginal wharf at any port in the Philippines; or for mooring or making fast to a vessel so berthed; or for berthing or mooring within any slip, channel, basin river or canal under the jurisdiction of any port of the Philippines. The owner, agent, operator or master of the vessel is liable for this charge. 
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Sec. 2902. Ports with Cargo Sheds. — Every vessel engaged in foreign trade which berths at a pier, wharf, bulkhead-wharf, river or channel marginal wharf at any national port in the Philippines provided with cargo sheds, or which makes fast to any vessel lying at such wharf or pier, for the purpose of discharging and/or loading cargo shall pay a berthing fee of four centavos per registered gross ton of the vessel for the first twenty-four hours or part thereof, and for each succeeding twenty-four hours or part thereof, exceeding three hours: Provided, That the maximum charge shall not exceed four hundred pesos per day. 
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Sec. 2903. Ports Without Cargo Sheds. — Every vessel engaged in foreign trade which berths at a pier, wharf, bulkhead-wharf, river or channel marginal wharf at any national port in the Philippines without cargo sheds, or which makes fast to any vessel lying at such wharf or pier, for the purpose of discharging and/or loading cargo shall pay a berthing fee of three centavos per registered gross ton of the vessel for the first twenty-four hours, or part thereof, and for each succeeding twenty-four hours, or part thereof, exceeding three hours: Provided, That the maximum charge shall not exceed three hundred pesos per day. 

Sec. 2904. Exemptions. — Whenever any vessel referred to in the preceding sections is stopped by the customs authorities from discharging cargo to avoid congestion on the piers or for other justifiable causes, such vessel shall be exempt from the payment of berthing fees during the period of such suspension, unless in the meantime it loaded cargo at shipside or from the piers. In such case the wharfinger shall indicate in his report the time when the vessel stopped discharging cargo and the time it resumed said activity, and whether or not the vessel loaded cargo during the suspension of the unloading operations. 

Sec. 2905. Non-cargo Vessels. — Every vessel engaged in foreign trade which berths at a pier, wharf, bulkhead-wharf, river or channel marginal wharf at any national port in the Philippines, or which makes fast to any vessel lying at such wharf or pier, for the sole purpose of landing and/or taking passengers, or for taking fresh water or fuel for bunkers shall pay a berthing fee of two centavos per registered gross ton of the vessel: Provided, That such vessel does not remain at such berth more than eight hours; but if such vessel remains at such berth more than eight hours, the same berthing fee shall be paid as is provided in section twenty nine hundred and two hereof for cargo vessels whether the wharf or pier is with or without cargo shed: Provided, further, That the maximum charge shall not exceed two hundred pesos per day. 

Sec. 2906. Vessels in the Philippine Coastwise Trade — Ports With Cargo Sheds. — Every vessel propelled by steam or internal combustion engine and engaged in the Philippine coastwise trade, excepting boats of five tons gross or less or pleasure or non-commercial craft, which berths at a pier, wharf, bulkhead-wharf, river or channel marginal wharf at any national port in the Philippines provided with cargo sheds or which makes fast to any vessel at such wharf, or pier, for the purpose of loading or discharging cargo or for any other purpose except when in distress, shall pay a berthing fee of one centavo per registered gross ton of the vessel for the first twenty-four hours or part thereof, and one-half centavo per registered gross ton for each succeeding twenty-four hours or part thereof: Provided, That the maximum charge shall not exceed one hundred pesos for the first day and fifty pesos for each succeeding day or part thereof, nor shall the minimum charge be less than ten pesos for the first day and five pesos for each succeeding day or part thereof: Provided, further, That steam or motor vessels subject to berthing fees as herein prescribed, of less than one hundred gross tons, shall be subject to a minimum charge of not less than two pesos for the first day and one peso for each succeeding day or part thereof. 

Sec. 2907. Same — Ports Without Cargo Sheds. — Every vessel propelled by steam or internal combustion engine and engaged in coastwise trade which berths at a pier, wharf, bulkhead-wharf, river or channel marginal wharf without a cargo shed at any national port, or which makes fast to any vessel lying at such wharf or pier for any purpose, except those specifically exempted in the preceding subsection, shall pay a berthing fee of one-half centavo per registered gross ton of the vessel for the first twenty-four hours or part thereof, and one-fourth centavo per registered gross ton of the vessel for each succeeding twenty-four hours or part thereof: Provided, That the maximum charge shall not exceed twenty-five pesos for the first day and twelve pesos for each succeeding day or part thereof, nor shall the minimum charge be less than two pesos for the first day and one peso for each succeeding day or part thereof: Provided, further, That steam or motor vessels subject to berthing fee as herein prescribed, of less than one hundred gross tons, shall be subject to a minimum charge of not less than one peso for the first day and fifty centavos for each succeeding day or part thereof. 
 
Sec. 2908. Vessels in the Bay and River Trade. — Every vessel propelled by steam or internal combustion engine and engaged in the bay and river trade or operating in the daily ferry service, which berths at a pier, wharf, bulkhead-wharf, channel or river marginal wharf with or without cargo sheds at any national port or which makes fast to any vessel lying at such wharf or pier more than once every twenty-four hours, except those specifically exempted in section twenty-nine hundred and six hereof, shall be subject to the payment of a berthing fee equivalent to fifty per centum of the rates prescribed by the preceding sections as the case may be; the rates for the first twenty-four hours or part thereof, applicable on the first day of each month and rates for each succeeding day or part thereof, applicable on the first day of each month up to and including the last day: Provided, That when such vessels leave their berth and do not take berth again within twenty-four hours from the time they leave their berth, they shall be subject to the rates prescribed for the first twenty-four hours when they return and berth again at the wharf or pier or makes fast to any vessel lying at such wharf or pier. 
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PART 4
STORAGE CHARGE 
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Sec. 3001. Definition. — Storage charge is the amount assessed on articles for storage in customs premises, cargo shed and warehouses of the government. The owner, consignee or agent of either, of the articles, is liable for this charge. 
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Sec. 3002. At the Port of Manila. — a. Consignments of articles or parts thereof, which remain in any of the government piers or other customs premises shall be entitled to a free storage period of six working days after the cargo of the vessel from which such articles were landed have been officially declared as discharged. After the said free storage period, the storage rate per ton, per day shall be as follows:
Articles not designated for examination: 
  
For the first nine (9) days P0.25 per ton   Thereafter, to the date of completion of the processing of the entry by theMarine Division, as stamped on  the delivery permit P0.50 per ton:   Provided, That if an importer or broker demands delivery within the free storage period of six (6) working days by filing his delivery permit and having sufficient means of transportation to withdraw his articles from the piers, is prevented from withdrawing the articles because of the congestion of the cargo and/or traffic in the piers, the six-day free storage period herein provided shall be extended for the duration of such congestion upon certification by the wharfinger to the Collector of the existence of such congestion. The surveyor of the port, acting in behalf of the Collector, may, from time to time, extend the six-day free storage period, upon the petition of the importers or brokers, if in his opinion the condition of the piers does not permit movement of articles due to congestion or other causes beyond the control of the importers or brokers during that period: Provided, further, That the storage charges on consignments of articles for which no entries are filed within ten (10) days after the cargo of the importing vessel has been officially declared as discharged, shall be assessed as provided in section thirty hundred and five (i): Provided, further, That in no case shall storage charge be assessed at less than P1 on any single package of less than 3.334 tons or at less than P2 on any consignment consisting of two or more packages of less than 6.667 tons for any day or fraction thereof: Provided, finally, That storage charges shall not be collected on articles designated for examination, except as provided in subsection "b" hereof. 

The surveyor of the port, immediately upon receipt of advice of the wharfinger as to the time of the completion of discharge of cargo from a vessel lying alongside the pier or bulkhead, shall cause to be posted a notice at the piers and in the customhouse announcing that fact and giving the date upon which storage charge on cargo from such vessel will begin. 

b. Articles or parts of consignments designated for examination which are removed from the piers or customs premises within the six-day free storage period as provided in subsection "a" hereof or within forty-eight (48) hours after examination exclusive of Sundays and legal holidays, shall not pay storage charges. Thereafter, the same shall be subject to storage at the rate of P1 per ton per day: Provided, That no storage shall be charged on the articles above referred to if the aggregate weight of those pertaining to one consignment is less than one kilo. 

c. Articles or parts of the consignments already released for delivery to the importers, which are subsequently held for re-examination by authorized customs officers shall not pay storage during the period of suspension of their delivery, but if they are not removed from the customs premises within forty-eight (48) hours after their release by the withholding office of storage shall be paid thereon thereafter at the rate of P1 per ton per day. 

d. Packages and articles, whether manifested or not, or shipstores weighing more than one kilo remaining in the parcel office or the Appraisers' Division for more than five (5) working days after their receipt therein, shall pay the following rates: 

(1) Packages or articles weighing from one kilo to ten kilos, P0.05 per day; and 
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(2) Packages or articles weighing more than ten kilos, P0.10 each, per day: 
Provided, That every package or article not taken within the free storage period of five (5) working days provided in this subsection shall be subject to storage of at least P0.50 in the case of those weighing from one kilo to ten kilos and P1 in the case of those weighing more than ten kilos. 
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e. Parcels and packages received by mail through the Post Office, which remain in the Parcel Office of the Appraisers' Division for more than fifteen (15) working days after their receipt therein, shall pay the following rates: 
(1) Parcels or packages weighing ten kilos or less, P0.02 per day; and 
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(2) Parcels or packages weighing more than ten kilos, P0.05 per day: 
Provided, That each parcel or package shall, if not taken within the 15-day free storage period provided in this subsection, be subject to storage charge of not less than P0.40 in the case of those weighing ten kilos or less and P1 in the case of those weighing more than ten kilos. 
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f. Consignments of articles or parts thereof, which are transferred to general bonded warehouses and remain therein beyond the free storage period of six (6) working days provided in subsection "a" shall pay storage charges at the rate fixed in the contract entered into between the Bureau of Customs and the operator of the general bonded warehouse. Where no such contract exists, the storage charge shall be at the rate of P0.50 per ton per day. 
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Sec. 3003. At the Ports of Cebu, Iloilo, Zamboanga, Davao, Jolo, Tabaco, Legaspi, Jose Panganiban, Aparri, Tacloban, San Fernando and Cagayan de Oro. —  a. Consignments of articles, or parts thereof, not designated for examination, which remain on customs premises, government warehouses, or on the piers for more than four (4) working days after the discharge of the last package of the consignment upon the customs wharf or piers shall pay at the rate of P0.10 per ton per day: Provided, That in no case shall storage charge be assessed at less than P0.35 on any single package of less than 3.334 tons or at less than P0.70 on any consignment consisting of two or more packages of less than 6.667 tons on any day or fraction thereof. 

b. Articles, or parts of consignment designated for examination which remain in the appraisers' stores or on the piers for more than forty-eight (48) hours after examination, shall be subject to storage at the rate of P0.20 per ton per day: Provided, That in case said articles are taken from the appraisers' stores or the piers within the said forty-eight (48) hours, excluding Sundays and holidays, after the examination, the same shall be exempt from storage charges: Provided, further, That no storage shall be assessed on any of the articles herein referred to prior to the expiration of the free storage period of four (4) working days provided in this subsection, although forty-eight (48) hours have already elapsed after the examination of said articles. 

c. Packages and articles, whether manifested or not, or shipstores remaining in customs premises for more than five (5) working days after their receipt therein, shall pay storage at the rate of P0.10 per piece or parcel per day: Provided, That there shall be no charge on packages or articles weighing less than one kilo.

d. Parcels and packages received by mail through the post office, which remain in the Appraisers' Division for more than fifteen (15) days after their receipt therein, shall pay storage at the rate of P0.05 per day: Provided, That all such parcels and packages, except those weighing less than one kilo, if not taken within the 15-day period from the date they are received in the Appraisers' Division, shall be subject to storage charges of not less than P1. No shortage shall be charged on parcels or packages weighing less than one kilo. 

e. Articles or parts of consignments designated for examination which remain in the appraisers' stores more than forty-eight (48) hours after the liquidation of the entry has been posted at the Liquidation Office, shall pay at the rate of P0.20 per ton per day: Provided, That all articles or parts of consignments so remaining shall be subject to storage charges of not less than P1.00: Provided, further, That no storage shall be charged on such goods, packages or parts of consignments, until the expiration of forty-eight (48) hours after the liquidation of the entry has been posted at the Liquidation Office.

Sec. 3004. At All Ports of Entry. — Packages known as baggage or arriving as such, which remain in customs custody after their receipt on customs premises at any port of entry in the Philippines, including the customs office at Aparri, Tacloban and Jose Panganiban, shall be free from storage charges during the first forty-eight (48) hours after their receipt therein. Thereafter, there shall be paid the following rates per day, including Sundays and holidays: 

Not exceeding 60 cubic decimeters in bulk P0.50 each;Minimum charge P0.35 

More than 60 to 120 cubic decimeters in bulk P0.10 each; Minimum charge P0.70 

More than 120 cubic decimeters in bulk P0.15 each Minimum charge P1.05: 

Provided, That all steamer chairs and wooden frames covered with can, cloth or canvas, of the folding variety, shall pay at the rate of two centavos (P0.20) each per day, the minimum to be not less than P0.15: Provided, further, That if such baggage, steamer chairs and wooden frames are held in bond for a period of more than thirty (30) days, storage shall accrue thereon from the time of their delivery into customs custody. 

Sec. 3005. General Provisions. —   a. Articles, supplies or materials imported by any branch of the Philippine Government, except those imported by Philippine government entities which are intended for commercial or profit-making purposes, shall be exempt from storage charges: Provided, That whenever such consignments shall have been imported by other than the Philippine Government or branches thereof, or for sale thereto, storage shall be charged thereon as hereinbefore provided. 

b. Transit consignments manifested as such for any Philippine port of entry shall be exempt from storage charges at the first port of arrival if forwarded to the port of destination within six (6) days, including Sundays and holidays, after the cargo of the importing vessel has been officially declared to be discharged. Thereafter storage charge shall accrue thereon at the rate of P0.50 per ton per day. 

c. Foreign transit cargo landed on any port of entry in the Philippines destined for foreign ports shall be exempt from storage charges if forwarded to its destination within ten (10) days, including Sundays and holidays, after the cargo of the importing vessel has been officially declared as discharged. Thereafter storage charges shall accrue thereon at the rate of P0.50 per ton per day. 

d. Overlanded or misimported cargo not destined for the Philippines shall be exempt from storage charges if re-exported within six (6) days, including Sundays and holidays, after the carrying vessel has been officially declared to be discharged. Thereafter, storage shall accrue thereon at the rate of P0.50 per ton per day. 

e. Unmanifested cargo intended for the Philippines or of unknown destination, if claimed by steamship agents for local consumption shall, if released by the Collector be treated as regular imported cargo, subject to the rates of storage charges fixed as hereinbefore provided, if claimed by said ship agents for re-exportation, the same shall be governed by subsection "c" or "d" hereof, as the case may be. 

f. All other unclaimed articles, including overlanded cargo, the destination of which is unknown, if not claimed within thirty (30) days after arrival of the importing vessel, shall pay storage from the date the cargo of the carrying vessel is officially declared as discharged to the time authority is issued permitting entry to be filed therefor. From the date it is permitted to be entered, unclaimed articles shall be treated although originally landed on that date and shall be granted five (5) working days' grace (except when sold at public auction) before storage charge again accrues, with a reduction of not exceeding ten per cent (10%) on account of their being packages designated for examination. 

g. Packages designated for examination shall not include those the delivery of which is suspended pending compliance with customs regulations, and which are not otherwise exempt from the payment of storage charges. Storage charge shall not, however, accrue on such packages during the suspension of delivery until after the expiration of three (3) days immediately following the date of notice of release to importer. Packages which remain in customs premises pursuant to Philippine health service regulations or to regulation promulgated by other government bureaus or offices, shall be exempt from the payment of storage charges during the time such regulations are being complied with. 

h. Storage charge at the daily rate of P1 per ton shall accrue on all articles remaining in the auction room if not removed on the day following the date of the completion of sale. 

i. Any consignment of articles, with the exception of those mentioned in subsections "a", "b", "c", "d", "e", "f" and "g", for which no entry has been filed within ten (10) days after the cargo of the steamer from which such articles were landed has been officially declared as discharged, or if the entry therefor has been filed but the consignment remains at the piers, bulkheads, warehouses or other customs premises, for a period of more than twenty (20) days after the cargo of the vessel has been officially declared as discharged, shall be subject to storage charge at the rate of P1 per ton per day thereafter: Provided, however, That in ports of entry other than Manila, the rate of storage to be charged shall not exceed P0.25 per ton per day. 

j. Articles brought to a pier or bulkhead for export and not loaded on a vessel within seventy-two (72) hours shall thereafter pay storage charges up to the hour of loading at the rate of P0.25 per ton per day, or part thereof. Any article sent to the piers or bulkheads for shipment and not loaded on the exporting vessel for which it was intended must be removed from the pier or bulkhead within seventy-two (72) hours after the departure of said vessel, and if not so removed shall be subject to a storage charge of P0.50 per ton per day, or part thereof, thereafter. 

k. Coastwise cargo, discharged at a national port, whether a port of entry or not, which remains on the government pier, wharf or other customs premises for more than two working days after discharge of all consignments from the carrying vessel shall pay a storage charge of one peso (P1) per ton per day or part thereof. Coastwise cargo brought to a pier or wharf for shipment to another port and not loaded on the vessel for which it was intended shall, if not removed from the pier or wharf within twenty-four (24) hours after the departure of the said vessel, pay a storage charge of one (P1) peso per ton per day or fraction thereof.

l. The storage charges hereinbefore prescribed accruing on cargo which has not been withdrawn or removed from the customs premises in due time, made for good reasons, be reduced or remitted by the Collector subject to the approval of the Commissioner and of the Auditor General: Provided, That in case of reduction, the amount corresponding to such reduction shall not be in excess of 50 per cent nor less than 10 per cent of the storage liability of the importer or consignee. 

m. For purposes of the assessment of the storage charges hereinbefore provided the term "ton" shall be taken to mean a ton of 1,000 kilos or the American measurement ton of 1.1326124 cubic meters (40 cubic feet), whichever is greater. 

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PART 5
ARRASTRE CHARGE 
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Sec. 3101. Definition. — Arrastre charge is the amount which the owner, consignee, or agent of either, of article or baggage has to pay for the handling, receiving and custody of the imported or exported article or the baggage of the passengers. 
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Sec. 3102. At the Port of Manila. —   a. Imported Cargo. — The following shall be the schedule of charges for receiving articles from ship's tackle or ex-lighter, distributing and stacking same on said piers and wharves, and rehandling same from said piers or wharves, onto consignee or agent's transportation or into transportation furnished by bonded warehouses: 
(1) General cargo, except as specifically mentioned hereunder, per ton of 40 cubic feet  of 1,000 kilos at the rate of P4.50 
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(2) Provided, That on any single consignment weighing 250 kilos or less, or measuring 10 cubic feet or less, the chargewill be P2.85 
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(3) Provided, That on any single consignment weighing 500 kilos or less, or measuring 20 cubic feet or less, but more than  250 kilos or 10 cubic feet, the charge shall be P3.00 

(4) Provided, That on any single consignment weighing 750 kilos or less, or measuring 30 cubic feet or less, but more than  500 kilos or 20 cubic feet, the charge shall be 3.75 

(5) Provided, That on any single consignment weighing 1,000 kilos or less, or measuring 40 cubic feet or less, but more than  750 kilos of 30 cubic feet, the charge shall be 4.50 

(6) And, Provided, That any consignment consisting of single package weighing less than 10 kilos shall not be subject to any charge: 
Provided, however, That the following shall be subject to the special charges hereunder listed: 
(1) Coffee and cocoa beans in sacks, per ton of 1,000 kilos P4.50
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(2) Eggs in baskets, per ton of 40 cubic feet P2.70 
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(3) Flour in sacks, per ton of 1,000 kilos P3.50 

(4) Wood furniture, and wood and metal  empty containers, per ton of 40 cubic feet P3.50 

(5) Bamboo and wickerware furniture, per  ton of 40 cubic feet P3.00

(6) Newsprint paper in rolls, not less than 34" in length, 24" in circumference, per ton of 1,000 kilos P4.00

(7) Hay in bales, per ton of 40 cubic feet P2.50

(8) Hemp not in bales, per ton of 1,000 kilos P4.50 

(9) Horses, cattle and carabaos, ordinary, uncrated, per head P1.20

(10) Horses, cattle and carabaos, etc., for breeding and/or exhibition purposes, uncra-ted, per head P4.50

(11) Horses, cattle, carabaos, etc., for breeding and/or exhibition purposes, crated, per ton of 40 cubic feet P3.00

(12) Pigs, sheep, goats, etc., ordinary, uncrated, per head P0.60

(13) Pigs, sheep, goats, etc., for breeding and/or exhibition purposes, crated, per ton of 40 cubic feet P2.50

(14) Pigs, sheep, goats, etc., for breeding and/or exhibition purposes, uncrated, per head P2.50 

(15) Infusorial earth and asbestos cement per ton of 40 cubic feet of 1,000 kilos P2.40 

(16) Iron and steel bars and bundles, pipes and pipe fittings singly or in bundles, without marks or with illegible marks or various consignments or marks landed mixed up, to be received in the open and sorted out by invoice assortment and specification for proper delivery, per ton of 1,000 kilos or 40 cubic feet P5.60

(17) General cargo packed in cartons of 40 cubic feet P7.20
b. Lighter Deliveries. — All articles stored in the piers or wharves and delivered into lighters, cascos, etc., shall pay in addition to the above charges per ton of 40 cubic feet or 1,000 kilos — P1.00 
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c.Export Cargo. — For handling of articles for export from consignor's transportation upon the piers or wharves to the slings of the exporting vessel: 
(1) General cargo, except as specially mentioned hereunder, per ton of 40 cubic feet, or 1,000 kilos P3.30
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(2) Provided, That there shall be minimum charge of P2.00
Provided, however, That the following shall be subject to the special charges hereunder listed: 
(1) Coffee and flour in sacks, per ton of 1,000 kilos P2.00
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(2) Wood furniture and wood and metal empty containers, per ton of 40 cubic feet P1.50 
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(3) Bamboo and wickerware furniture, per ton of 40 cubic feet P1.60
(4) Hemp, not in bales, per ton of 1,000 kilos P2.50 

(5) Horses, cattle and carabaos, per head P2.00 

(6) Horses, cattle and carabaos, etc., for breeding and/or exhibition purposes, uncrated, per head P5.00

(7) Horses, cattle, carabaos, etc., for breeding and/or exhibition purposes, crated, per ton of 40 cubic feet P3.00

(8) Pigs, sheep, goats, etc., per head P0.60 

(9) Pigs, sheep, goats, etc., for breeding and/or exhibition purposes, uncrated, per head P3.00 

(10) Pigs, sheep, goats, etc., for breeding and/or exhibition purposes, crated, per ton of 40 cubic feet P3.00

d. (1) When transit cargo for inter-island ports is landed on one pier or wharf and is loaded onto the forwarding vessel berthed, at the time at the same pier or wharf, the contractor shall place the same onto the forwarding vessel at the rate of, per ton of 40 cubic feet or 1,000 kilos P4.00:  Provided, That there shall be a minimum charge of P4.00
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(2) When transit cargo for inter-island port is landed on one pier or wharf and is transferred to another pier or wharf for loading onto the forwarding vessel berthed at the time at the latter pier or wharf, the contractor shall place the same onto the transfer transportation furnished by the agent and/or importers, receive the same from such transfer transportation and place the same into the slings of the forwarding vessel at such other pier or wharf at the rate of, per ton of 40 cubic feet of 1,000 kilos P5.00

(3) The charge of handling transit cargo for foreign ports including service of "Arrastre", recouping or reconditioning of cargo, transfer from pier to pier, and transfer from bonded warehouse, shall be at the rate of, per ton of 40 cubic feet of 1,000 kilos P12.50 
e. Heavy Cargo. — On any single package of import, export, transit cargo, weighing more than two (2) tons, handled on a pier or wharf, the charge shall be, per ton or any fraction thereof — P13.50 

Provided, That this charge shall not apply to automobiles, motor trucks and transit cargo for coastwise ports.

f. Shipping Charges. — There shall be collected on all import cargo falling under Customs Administrative Order No. 137 (old series), as amended by Customs Administrative Order No. 113, and other subsequent Customs Administrative Orders relative to shipside delivery, thefollowing charge — P0.60 

g. Pier Lighting Services. — For lights furnished piers or wharfs for the purpose of working cargo, when loading or unloading vessel or vessels at night: 

For pier lighting service, per hour P4.00 
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For cluster lights furnished, per cluster P0.80 
h. Water service. — For fresh water furnished to vessel, berthed at pier or wharf, per ton — P0.40 
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i. Other Services. — (1) For use of landing skids, per skid — P30.60 
(2) For issuance of short-landed certificates, per certificate — P0.50 
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(3) For making fast and letting go lines, per berthing — P40.00 
Sec. 3103. At the Port of Cebu. — a. Import Cargo (including transit import cargo). — For receiving imported articles from ships' tackle or ex-lighters, distributing and stacking same on said piers or wharves, and rehandling same from said piers or wharves onto consignee's or agent's transportation or onto transportation furnished by bonded warehouses: 
(1) General Cargoes. — (per ton of 40 cubic feet or 1,000 kilos) 
(a) Wharf deliveryP3.00 
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(b) Pier delivery (only 10% of the total quantity to be charged) 4.80 
Provided, That: 
(c) Any single consignment weighing: 
1) From 10 to 250 kilos 2.50 
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2) From 251 to 375 kilos 3.25 
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3) From 376 to 500 kilos P4.00 
4) From 501 to 625 kilos P4.75 

5) From 626 to 750 kilos P5.50 

6) From 751 to 875 kilos P6.25 

7) From 876 to less than 1,000 kilos P7.00 

(d) Heavy machinery and other heavy lifts, per ton of 40 cubic feet or 1,000 kilos P10.00 
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(e) Cargoes discharged at the wharf and taken into the piers or Customs warehouses, per ton of 40 cubic feet or 1,000 kilos P12.00 
(2) Specific Cargoes. — (Per bag, bundle, keg, sack, bale, piece, package) 
(a) Chinaware in bundles; paint in keg of 1 gallon; matches in tin; wharf or pier delivery, per bundle, keg, tin or unit P0.08 
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(b) Flour in bag of 50 lbs., per bag P0.08 
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(c) Flour in bag of 100 lbs. per bag P0.15

(d) Sardines, salmon, milk and others in cases or packages of groceries, hardware and machinery parts of the same approximate size and weight, wharf or pier delivery, per case, package or unit P0.12 

(e) Potatoes and onions in crate or case, wharf or pier delivery, per crate or case or unit P0.15 

(f) Rice and other sacks of the same approximate size and weight, not to exceed 60 kilos, wharf or pier deliver, per sack or unit P0.15 

(g) Rice and other sacks of the same approximate size and weight, weighing 80 kilos up, per sack or unit P0.28 

(h) Barbed wire in bundle not exceeding 45 lbs.; and auto tires in loose; per bundle or unit, wharf or pier deliver P0.15

(i) Cement in barrels, wharf or pier delivery, per barrel P0.20 

(j) Cement in paper bags, wharf or pier delivery, per bag P0.12 

(k) Linseed oil in 5 gal. drums and other drums of the same approximate size and weight, wharf or pier delivery, per drum P0.14 

(l) Bricks in the loose, wharf or pier delivery, per piece P0.30 

(m) Oil and other contents of 50 to 55 gal. drums, wharf or pier delivery, per ton of 1,000 kilos P3.00 

(n) Caustic soda and asphalt in drums of no less than 230 kilos, pier or wharf delivery, per ton of 1,000 kilos P3.50

(o) Gunnies and textiles in bales of 150 kilos up, wharf or pier delivery, per ton of 1,000 kilos P3.50 

(p) Cocoa beans, corn flour, and corn starch in bags, wharf or pier delivery, per ton of 1,000 kilos P3.00 

(q) Galvanized iron in crates or in loose; galvanized wire in coils, wharf or pier delivery, per ton of 1,000 kilos P3.00 

Salt in sacks or not more than 33 kilos, per sack P0.10 

Milk in cases, "Nestle" brand, per case P0.09 

Beer in cans, per carton P0.08

Beer in bottles, per carton P0.10

b. Valuable Cargo. — The charges for each package of gold, silver, precious stones, precious metals, jewelry, treasury notes of any kind, bank notes, securities, bullion or specie or any other cargo whose value has been declared at P500 or more shall be: 
For the first P500 P3.00
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For every P500 or fraction thereof thereafter P3.00 
c. Other Services. — For the issuance of short-landed certificate, per certificate P0.50 
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Sec. 3104. At the Port of Zamboanga. —  a. Imports, Including Import Transit Cargoes. — 
(1) General cargoes. — 
(a) Wharf delivery, per ton of 1,000 kilos P1.00 
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(b) Single consignment weighing: 
From 10 to 250 kilos P1.00
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From 251 to 250 kilos P1.00
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From 501 to 750 kilos P4.00 
(c) Heavy machinery and other heavy lifts, per ton P10.00 
(2) Specific cargoes. — 
(a) Flour, sugar and rice, bags or sacks of 50 lbs. or less, per bagP0.05
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(b) Flour, sugar, and rice, bags or sacks of 100 lbs. or less, per bag P0.10 
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(c) Milk, sardines, cases of groceries, hardware and machinery parts of the same approximate size and weight, per case P0.05 
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(d) Cement in barrels, per barrel P0.20 
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(e) Cement in bags, per bag P0.10 

(f) Oils and other contents in drums of 50 to 55 gals., per ton of 1,000 kilos P1.00 

(g) All others in drums less than 250 kilos, per ton of 1,000 kilos P1.50 

(h) Galvanized iron sheets, pipes, etc., per ton P1.00 

(i) Gunnies and textiles in bales, per ton of 1,000 kilos P1.50 
Provided, That: 
1) Specific cargo rates shall only be applied for wharf delivery; 
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2) Additional 200 per cent to the specific cargo rates shown above shall be charged only when cargo is taken to or from Customs warehouse or owner's bodega; and 
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3) Additional 50 per cent to the above rates shall be charged is case service is done during overtime period. 
b. Articles for Export. — For handling of articles for export from consignor's transportation upon the piers or wharves to the slings of the exporting vessel: 
(1) General cargo, except as specifically mentioned hereunder, per ton of 40 cubic feet or 1,000 kilos P0.20 
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(2) Provided, That there shall be a minimum charge of P0.20 
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(3) And, Provided, That the service shall consist only of the labor in hooking the net or sling containing the cargo from the carrying truck to the ship's tackle. 
Sec. 3105. At the Port of Davao. — 
a. Import Cargo (including transit import cargo). — 
(1) For receiving imported articles, including transit import cargo, from ship's tackle or ex-lighters, to the pier or wharf and rehandling same from said pier or wharf onto consignee's or agent's transportation during the regular office hours, per ton of 40 cubic feet or 1,000 kilos — P2: Provided, That when the service is rendered after office hours or during Sundays or legal holidays, the rate shall be, per ton of 40 cubic feet or 1,000 kilos — P3: Provided, further, That there shall be collected a minimum charge of P1 on articles consisting of single consignment and weighing less than one ton.
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(2) For rehandling import articles, including transit import cargoes, from the pier or wharf to the customs warehouse onto consignee's or agent's transportation, during regular office hours, per tonof 40 cubic feet or 1,000 kilos — P1: Provided, That when the service is rendered after office hours or during Sundays or legal holidays, the rate shall be, per ton of 40 cubic feet or 1,000 kilos — P2: Provided, further, That there shall be collected a minimum charge of P0.50 on articles consisting of single consignment and weighing less than one ton. 
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(3) Rate of charges for all articles stored in the pier or wharf and delivered onto lighters or cascos, per ton of 40 cubic feet or 1,000 kilos — P1: Provided, That when the service is rendered after office hours or during Sundays or legal holidays, the rate shall be, per ton of 40 cubic feet or 1,000 kilos — P1.50: Provided, further, That there shall be collected a minimum charge of P0.50 on articles consisting of single consignment and weighing less than one ton. 

(4) For the issuance of short-landed certificates, per certificate P0.50

(5) For making fast lines at Sasa Wharf, per berthing P25.00

(6) For letting go lines at Sasa Wharf, per unberthing P25.00

(7) For use of tugs in berthing or to assist in pulling away from wharf, when such assistance is requested by the master or vessel's agents, provided the time shall start at the hour tug requested to be on standby, per hour P25.00 
Sec. 3106. At the Port of Iloilo. — a. Import Cargo. — For receiving imported articles from ship's tackle or ex-lighters, distributing and stacking same on said piers, and wharves, and rehandling same from said pier or wharf, onto consignee's or agent's transportation or onto transportation furnished by bonded warehouse:
 
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