PHILIPPINE JURISPRUDENCE US SUPREME COURT JURISPRUDENCE

ChanRobles On-Line Bar Review

Search for www.chanrobles.com


Bookmark and Share


REPUBLIC ACTS

CLICK HERE FOR THE LATEST PHILIPPINE LAWS, STATUTES & CODES

REPUBLIC ACT NO. 426

AN ACT TO REGULATE IMPORTS AND FOR OTHER PURPOSES
(Repealed By Republic Act No. 650)

Section 1. As used in this Act:

(a) Definitions:

(1) "Import quota" refers to the total value of any item of import allowed for entry into the Philippines for any specified period.

(2) "Quota allocation" refers to the total value of imports of any particular item allowed to an importer, or that portion of the import quota granted to the importer.

(3) "Import license" refers to the permit issued by the Import Control Board to import any particular shipment of commodities.

(4) "Foreign exchange" refers to any medium for effecting international payments.

(5) "Old importer" refers to any person, whether natural or juridical, who imported a particular commodity in the years nineteen hundred forty-six, nineteen hundred forty-seven and/or nineteen hundred forty-eight.

(6) "New importer" refers to all other importers.

(7) "Board" refers to the Import Control Board.

(8) "Commissioner" refers to the Chief of the Import Control Administration.

(b) Appendices A, B, C and D as attached, are hereby made an integral part of this Act.

Sec. 2. There is hereby created an Import Control Board composed of three members who shall be appointed by the President of the Philippines with the consent of the Commission on Appointments and shall hold office for two years, one of whom shall be designated as Chairman by the President. One member shall represent the Central Bank; one, the businessmen; and one, the consumers: Provided, That with the exception of the member representing the Central Bank, no other member shall be connected with the Government or any of its agencies, instrumentalities or corporations owned or controlled by it.

The two members of the Board not representing the Central Bank shall each receive a per diem compensation at the rate of twenty-five pesos for every meeting attended, but the total of which per diems for the whole year shall not exceed six thousand pesos for each member.chanrobles virtualaw library

Sec. 3. The Import Control Board shall:

(1) Establish the policies governing the fixing and allocation of quotas for any article, goods, or commodity, pursuant to the provisions of this Act;cralaw

(2) Promulgate such rules and regulations as may be necessary for the proper enforcement and/or implementation of this Act;cralaw

(3) Exercise supervision and control over the Import Control Administration, and review, on appeal, any decision, ruling or opinion issued by the Import Control Administration or by its Commissioner; and

(4) Be responsible for carrying out the provisions of this Act and such rules and regulations issued thereunder. chanroblesvirtuallawlibrary

Sec. 4. In order to provide for the proper administrative machinery in carrying out the policies, rulings, orders or opinions of the Import Control Board as well as the provisions of this Act, there is hereby created the Import Control Administration whose chief shall be known as Commissioner and who shall have the following powers:

(1) To grant quota allocations among importers in accordance with the policies established by the Import Control Board and the provisions of this Act;cralaw

(2) To receive and act on applications for quota allocations and import licenses and issue the corresponding quota allocations import licenses for applications approved pursuant to the policies laid down by the Import Control Board and the provisions of this Act;cralaw

(3) To carry out and implement all policies and resolutions established by the Import Control Board; and

(4) To appoint the personnel of his office subject to the approval of the Import Control Board: Provided, That all appointments in the administration shall be subject to the Civil Service Law, rules and regulations.

The Commissioner shall be appointed by the President of the Philippines, with the consent of the Commission on Appointments, and shall hold office for two years. He shall receive a salary of ten thousand pesos per annum. He shall not hold any office in any Government entity, agency or corporation, nor shall he have any pecuniary interest in any company or corporation affected by the functions of this office.

a. The Import Control Administration shall have an auditor who shall be appointed by the Auditor General and shall receive a compensation of six thousand pesos per annum. He shall audit the accounts of the Import Control Board and the Import Control Administration as well as all quotas of all items of imports and the allocations of the same of all importers in accordance with auditing laws and usual auditing practices.

b. The Import Control Administration shall create a Research and Statistics Division to submit statistical data for the guidance of the Import Control Board for fixing import quotas and granting import allocations.

c. The President of the Philippines shall have direct control and supervision and control over the Board and the Import Control Administration.

Sec. 5. Any person desiring to import any article, goods or commodities into the Philippines shall file an application for a corresponding quota allocation and license with the Import Control Administration. For old importers, the application shall be executed under oath and shall contain, among others, their name, address, nationality, stock on hand of the goods applied, the amount of their importation in the years nineteen forty-six, nineteen forty-seven and nineteen forty-eight of the articles, goods or commodities applied for; and if a new importer, his application shall contain a statement of his actual financial resources to finance the importation of the goods applied for.chanrobles virtualaw library

Sec. 6. No person, corporation or association shall import any article, goods or commodity into the Philippines without a proper import license issued for said purpose in accordance with this Act. Any importation or order to import any articles, goods or commodities under control under the old Import Control Law between April thirty, nineteen fifty and the date of the approval of this Act shall be considered illegal unless such order or importation was duly approved by the Import Control Board.chanrobles virtualaw library

Sec. 7. Import quotas shall be fixed by the Import Control Board in accordance with the following schedule of percentages:

(1) Prime imports which shall consist of articles, goods and commodities of prime and/or first necessity and not sufficiently available locally like those enumerated in Appendix "A" hereto attached, shall be reduced by not more than forty per centum.

Consistent with the policy of conserving international monetary reserves and until domestic production warrants reduction of importation, entry of these commodities shall be allowed as much as possible.

(2) Essential imports consisting of articles, goods and commodities which, though not of prime and/or first necessity, are necessary for the health and material well- being of the people like those enumerated in Appendix "B", shall be reduced by not less than forty per centum nor more than sixty per centum.

Importation of these commodities shall be gradually reduced with the end in view of encouraging their domestic production.

(3) Nonessential imports consisting of articles, goods and commodities which, though not necessary for the health and material well-being of the people, but whose consumption is concomitant with the rise of their standard of living, like those enumerated in Appendix "C", shall be reduced by not less than sixty per centum nor more than eighty per centum.

Importation of these commodities shall be reduced as much as possible to stimulate domestic production or manufacture thereof in sufficient quantities with the end in view of ultimately supplying the local demand for such commodities.

(4) Luxury imports consisting of articles, goods, and commodities intended primarily for ostentation or pleasure, like those enumerated in Appendix "D", shall be reduced by not less than eighty per centum nor more than ninety per centum.

To foster the habit of thrift among the people and to conserve further our dollar reserve, importation of these commodities shall be discouraged completely.

Upon the joint certification by the Secretary of Agriculture and Natural Resources and the Secretary of Commerce and Industry that the domestic supply of certain articles, goods or commodities heretofore imported is sufficient to meet the local demand, the Board shall impose the maximum percentage reduction on the import quotas for such articles, goods or commodities, as provided for in this Act. Upon the certification by the Secretary of Agriculture and Natural Resources and the Secretary of Commerce and Industry that an article or commodity not under control has a sufficient local supply to meet adequately the local demand, and the Board upon investigation, is convinced of the necessity of controlling such items to protect local industry or industries, the Import Control Board, may, place in control list the said article or commodity.

The Import Control Board is hereby authorized to transfer a controlled import item from a lower class to a higher class of import should the Board be convinced that the local supply of said commodity warrants said transfer.chanroblesvirtuallawlibrary

Sec. 8. The following imports shall be admitted without import quota allocation:

(1) Raw materials imported to be used in the manufacture of commodities constituting prime and/or first necessity imports, as defined in this Act, as well as raw materials which in themselves constitute prime and/or first necessity imports and essential imports, when used in local or in the manufacture of dollar-saving and dollar-producing commodities, if such raw materials are not sufficiently available in the Philippines.

(2) Articles, goods and commodities intended solely for the personal use of the person importing provided no foreign exchange is used.

(3) Supplies and equipment intended solely for the use of the Armed Forces of the Philippines and of the United States of America, Philippine Government and semi-government hospitals, and of the Philippine National Red Cross, books, supplies and equipment for schools and those for the use of the community chest and other duly registered charitable organizations and charitable missionary establishments.

(4) Articles, goods and commodities imported in exchange or bartered with Philippine products, except luxury imports as defined in this Act and controlled non-essential imports produced or manufactured locally in sufficient quantities to meet the demand of the public: Provided, That the Import Control Board shall determine what Philippine exports shall not be permissible for barter purposes under the provisions of this Act.

(5) Goods intended solely for use in religious rites and ceremonies.

(6) Goods imported pursuant to the provisions of any Price Control Law or regulation.

(7) Goods intended solely for rent, lease or exhibition: Provided, That at least twenty-five per centum of the gross rentals, royalties and earnings paid therefor shall not be allowed for remittance abroad. chanroblesvirtuallawlibrary

Sec. 9. No item of import not enumerated in the appendices of this Act shall be allowed an import license and exchange cover in excess of its imports value (C.I.F.) for the year nineteen hundred forty-eight except agricultural machineries and equipment and other machinery, materials and equipment for dollar-producing and dollar- saving industries.chanrobles virtualaw library

Sec. 10. For the purpose of fixing the import quota for each article, goods or commodity, the average annual C.I.F. value thereof for the year nineteen hundred forty-six, nineteen hundred forty-seven and nineteen hundred forty-eight shall be used as basis.chanrobles virtualaw library

Sec. 11. Within thirty days after the Import Control Board as herein provided shall have fixed the import quota for each item of import, any importer desiring to import any such item may file an application with the Commissioner for an allocation of a portion of said import quota. Any ruling or resolution of the Import Control Board as provided in Republic Act Numbered Three hundred thirty to the contrary notwithstanding, the applicants may file their application within forty-five days after the approval of this Act.chanrobles virtualaw library

Sec. 12. The portion of the import quotas available for old importers shall be allocated by the Commissioner among them in proportion to the annual average amount of their importation of the articles and on the evidence of the sales tax actually paid by them corresponding to the years nineteen hundred forty-six, nineteen hundred forty-seven and nineteen hundred forty-eight. The importer's tax receipts corresponding to any particular article, goods or commodity being certification under oath and other documentary evidence shall be used as the principal basis for determining the value of the previous imports of such importers: Provided, That no importer shall be allowed more than thirty per centum of the total import quota for any item except when such limitation may, in the opinion of the Import Control Board, be detrimental to public interest. Allocation for importers who imported during a fraction only of the year nineteen hundred forty-six, nineteen hundred forty-seven and/or nineteen hundred forty-eight shall be computed on the basis of the ratio which said fraction of the year bears to the whole year.chanrobles virtualaw library

Sec. 13. In determining the allocation of import quota among old and new importers, all Government agencies importing any particular article, goods or commodity shall be included and considered as private importers and in such cases the value of their respective imports may be based on documentary evidence other than tax receipts.chanrobles virtualaw library

Sec. 14. The Board shall reserve thirty per centum of the total import quota for any articles, goods or commodities for the fiscal year nineteen hundred fifty and nineteen hundred fifty-one, forty per centum for the fiscal year nineteen hundred fifty-one and nineteen hundred fifty-two, and fifty per centum for the fiscal year nineteen hundred fifty-two and nineteen hundred fifty-three in favor of bona fide new importers who did not import such items at any time during the years nineteen hundred forty-six, nineteen hundred forty-seven and nineteen hundred forty-eight. To qualify as new importer, one must be a Filipino citizen or a juridical entity at least sixty per centum of whose stock is owned by Filipino citizens. After the total number of new importers has been determined, the portion of the import quota herein reserved shall be allocated proportionately among them on the basis of financial capacity and business standing of the applicant: Provided, That said applicant has been duly licensed to engage in a business and industry and has an established place of business or cooperative association organized under Commonwealth Act Numbered Five hundred sixty-five known as the National Cooperative Act. Should there be no such new applicants or should the said reserve portion be not entirely covered by new applicants, the said reserved portion of the import quota or any balance thereof shall be allocated among the rest of the importers: Provided, further, That nothing contained in this section shall in any way impair or abridge the rights granted to citizens and juridical entities of the United States of America under the Executive Agreement signed on July fourth, nineteen hundred forty-six, between that country and the Republic of the Philippines.chanrobles virtualaw library

Sec. 15. Any existing law, executive order or regulation to the contrary notwithstanding, no Government, office, agency, or instrumentality, except the Import Control Commissioner, shall allocate the import quota among the various importers: Provided, That the Philippine Rehabilitation and Trade Relief Administration shall have exclusive power and authority to determine and regulate the allocation of wheat flour, among importers.

Quota allocations of any importer for any particular article, including wheat flour, shall not be transferable. It shall be illegal to cede, transfer, sell, rent, lease or donate, his or its import quota allocation or license, either directly or indirectly or by use of any simulation, strategy or scheme, to persons or entities not entitled to import quota under the provisions of this Act, and any violation thereof shall be punishable with the forfeiture by the Commissioner of the import quota or license of the erring party without prejudice to his subjection to the penal provisions of this Act.chanrobles virtualaw library

Sec. 16. If the Commissioner, after a thorough investigation is satisfied that an application for quota allocation or license is in order and that the applicant has complied with all the requirements provided in this Act and the rules and regulations issued thereunder, he shall approve it and issue the corresponding import license: Provided, however, That no application shall remain pending in the office of the Import Control Administration for a period longer than sixty days, otherwise, the Commissioner shall be made to account to the Import Control Board for the delay, and failure to give satisfactory explanation shall be ground for dismissal or any other appropriate administrative action. Applications for quota allocations shall be numbered correlatively, based on the chronological order of their filing showing the date and hour each application was filed. No application shall be acted upon unless action has been taken upon other applications previously filed thereto. Applications for quota allocations shall be stamped with the date and hour when it was filed and a corresponding receipt shall be issued to the applicant thereof showing the number of the application, the date and hour of filing, pursuant to the provisions of this section: Provided, moreover, That all import quota allocations and licenses pending at the time of the approval of this Act shall be considered new applications in the light of the provisions of this section.chanrobles virtualaw library

Sec. 17. The Monetary Board of the Central Bank shall certify to the Import Control Board from time to time the amount of exchange available for any specified period for import purposes. The Commissioner shall not issue any import license when the value involved in such importation exceeds the balance of the total foreign exchange available for that period as certified to by the Central Bank.chanrobles virtualaw library

Sec. 18. Upon presentation of an import license duly issued by the Commissioner, the Central Bank shall issue to the holder thereof the corresponding exchange cover.chanrobles virtualaw library

Sec. 19. When the foreign exchange available cannot cover all the applications for importation, the Import Control Board shall reduce proportionately the foreign exchange available among the import license holders.chanrobles virtualaw library

Sec. 20. Any violation of the provisions of this Act or any rules and regulations issued thereunder shall be punished by a fine of not less than five thousand pesos nor more than fifty thousand pesos, or by imprisonment for not less than two years nor more than five years, or by both, such fine and imprisonment at the discretion of the Court: Provided, That in the case of aliens, the penalty shall consist of payment of fine and immediate deportation without the necessity of any further proceedings on the part of the Deportation Board: Provided, further, That if the violation is committed by the manager, representative, director, agent or employee of any natural or juridical person in the interest of the latter such violation shall render said natural or juridical person amenable to the penalties corresponding to the offense, without prejudice to the imposition of the proper penalty, either personal or pecuniary, or both, upon the manager, representative, director, agent, or employee: Provided, further, That any officer or employee of the Import Control Board and Import Control Administration violating any provision of this Act or rules and regulations issued in pursuance of this law shall be summarily dismissed without prejudice to the filing of criminal action against him: Provided, further, That juridical persons shall be amenable only to the fine penalty: Provided, further, That in case of any violation committed in the interest of a foreign juridical person duly licensed to engage in business in the Philippines by its manager, representative, director or agent, such violation shall be sufficient cause for the immediate revocation of such license: And provided, lastly, That articles, goods, or commodities imported in violation of this Act shall be subject to forfeiture in accordance with the procedure established in article eighteen, Chapter thirty-nine of the Revised Administrative Code, and under no circumstances or conditions may the goods be released to the importer thereof: Provided, finally, That any official or employee of the three aforementioned agencies who shall be found guilty of violating articles two hundred ten and two hundred eleven of the Revised Penal Code on bribery, shall suffer not only the penalties provided for in those two articles but also the penalties provided for under this section, and shall further suffer perpetual disqualification from holding public office.

Any importer who orders to import or imports any article, goods or commodity without first securing an import license therefor in accordance with the provisions of this Act, shall be disqualified to do business in the Philippines and his license shall be withdrawn by the Collector of Internal Revenue.

No member of the Import Control Board nor any officer of the Central Bank or the Import Control Administration shall directly or indirectly be financially interested in any importation business, nor shall he engage himself in the importation of goods subject to the restrictions provided for in this Act.

Any official or employee of the Import Control Board, or the Import Control Administration, or the Central Bank who aids any person or entity in the violation or circumvention of any of the provisions of this Act or of any rules or regulations issued thereunder shall, upon conviction, be subject to the same penalty hereinabove provided and be disqualified perpetually from holding any public office.chanrobles virtualaw library

Sec. 21. The sum of seven hundred fifty thousand pesos annually, or so much thereof as may be necessary to carry out the purposes of this Act, and until Congress provides otherwise, is hereby appropriated out of any funds in the National Treasury not otherwise appropriated, to defray the expenses of the Import Control Board and the Import Control Administration.chanrobles virtualaw library

Sec. 22. Any act or executive order, rules or regulations whose provisions are contrary to or in contravention with any provisions of this Act are hereby repealed. Any section or provision of this Act that may be declared unconstitutional by a competent court, shall not affect the remaining provisions thereof.chanrobles virtualaw library

Sec. 23. The Import Control Board shall, as soon as possible and in no case exceeding sixty days, fix all the import quotas of all items of imports as provided for in this Act; meantime, all the existing quotas and allocations as well as rules and regulations on import control shall continue until revised or repealed, and the Members of the Import Control Board and the Import Control Commission shall remain in office until the President has appointed their successors.chanrobles virtualaw library

Sec. 24. This Act shall take effect upon its approval.

Approved: May 19, 1950





APPENDIX "A"
(Controlled Prime Imports)

Corned beef

Meat, fresh, chilled or frozen:

Beef and veal
Chicken and guineas
Ducks and geese
Other poultry and games
Liver, kidney, hearts, tongues, tripes, etc.
Mutton and Lamb
Pork
Turkey
Other meats chanroblesvirtuallawlibrary

Household remedies:

Any drug, mixture of drugs, galenic or officinal preparation of common or ordinary use, sold without medical prescription in original packages, bottles or containers, the nomenclature whereof is determined by the Board.chanroblesvirtuallawlibrary

Proprietary medicine:

Any drug, preparation or mixture of drugs marketed under a trade name and intended for the cure, mitigation or prevention of disease in man or animals.
Oats, rolled
Oatmeal
Talcum powder, unperfumed chanroblesvirtuallawlibrary

Spices:

Cinnamon
Mustard
Nutmeg
Pepper (Paprika)
Pimentoes
Saffron
All other spices chanroblesvirtuallawlibrary

Rubber boots and rubber shoes
Tiki-tiki
Used clothing
Incandescent lamps

Jute and other fibers:

Bags
Burlaps and baggings
Cordage
Oakum
Threads and twines
Others

APPENDIX "B"
(Controlled Essential Imports)

Bottles, vials, jars, etc.
Butter
Cheese
Clay dishes and other tableware and earthern stonewares
Cacao:

Beans -

Manufactured,
powdered,
sweetened or unsweetened

Coffee:

Raw or green
Ground or as candy chanroblesvirtuallawlibrary

Cotton textiles at prices not exceeding P1 per meter
Cotton knitted underwear for men at not more than P1 a piece
Cotton underwear for women at not more than P2 per piece
Silk textiles at prices not exceeding P2.50 per meter
Rayon textiles at prices not exceeding P1.50 per meter
Other textiles at prices not exceeding P2 per meter
Remnants and rummage of cotton flax, linen, nylon, wool, silk, or rayon
Bread
Dentifrices
Electrical batteries, storage or wet
Extracts, flavors and syrups
Fish nets

Fresh fruits:

Apples and grapes
Oranges
Litchi
Lemons chanroblesvirtuallawlibrary

Fountain pens below P5
Nails, common wire and finishing from size 1" to 5", inclusive
Hams and shoulders
Onions, fresh
Pencils, mechanical below P5
Radios, below P100
Radio phonographs below P300
Refrigerator
Tea
Thermos and vacuum bottles
Commercial or industrial explosives
Sulphuric acid
Paints
Coke
Cotton and rayon yarns

APPENDIX "C"
(Controlled Nonessential Imports)

Bicycles

Bakery products:

Biscuits
Cakes
Pudding chanroblesvirtuallawlibrary

Breakfast foods and preparations except oats and infant foods
Corn, canned or popped

Cotton manufactures:

Cloths
Fabrics except umbrella fabrics
Khaki fabrics chanroblesvirtuallawlibrary

Ready-made wearing apparel outer or inner
Eggs in shell, fresh or salted

Fish and fish products:

Fresh -

Headdock and halibut
Other fresh fish
Shell fish chanroblesvirtuallawlibrary

Canned goods -

Abalone
Anchovies
Crabs and crabmeats
Cuttlefish (squid)
Clams
Herring
Mackerel
Oysters
Roe
Shrimps
Tuna and bonito
Sauces fish
Canned shellfish
All other canned fish chanroblesvirtuallawlibrary

Dried, smoked, salted or cured, except:

Salmon and sardines -

Anchovies
Bechedemer (trepang)
Codfish
Cuttlefish (squid)
Haddock
Herring
Sharksfin
Shrimps
Other shell fish
Other dried fish

Electric fans and irons
Electric stoves and ranges

Flourescent lamps:

14-Watt T12
15-Watt T12
15-Watt T 8
20-Watt T12
30-Watt T 8
40-Watt T12 chanroblesvirtuallawlibrary

Flour, all kinds, except wheat flour

Fruits and preparations:

Canned -

Apples
Apricots
Cherries
Fruit salads (mixed fruits)
Grapes
Lemon
Litchi
Oranges
Peaches
Pears
Pineapples
Plums
Pomelos and grapefruit
Prunes
Strawberries
Other berries
All other canned fruits chanroblesvirtuallawlibrary

Dried and otherwise preserved -

Dates
Figs
Prunes
Raisins
Other dried fruits chanroblesvirtuallawlibrary

Miscellaneous fruit preparations -

Jams, jellies and marmalades
Paste fruits
Pickled
Olives chanroblesvirtuallawlibrary

Sauces, fruit chanroblesvirtuallawlibrary

Garlic
Ginger
Glass tableware
Gelatin
Ice cream freezers and hardeners
Jeeps and station wagons
Matches

Meat products:

Canned meat, except corned beef -
Bacon
Beef except corned beef

Devilled meat -
Ham
Meat paste and spread
Pork
Soups, consomme and chowder
Poultry and game
Sausages
Other canned meat

Dried, smoked, cured or pickled except hams and shoulders

Bacon
Beef
Poultry and game
Sausages other dried, smoked, cured or pickled meat chanroblesvirtuallawlibrary

Musical instruments, brass band or orchestra
Macaroni, spaghetti, vermicelli, noodles
Organs and harmonious below P1,200

Paper and paper manufacturers:

Writing board and tablet paper
Albums
Post cards
Kraft paper, paper bags, Manila paper and other wrapping papers chanroblesvirtuallawlibrary

Paper clips
Phonograph records except master records
Pianos and pianolas below P1,200
Potatoes, Irish
Prepared bread, cake or pastry mixes
Ramie, flax, linen, and rayon fabrics, knitted or otherwise
Shoes and boots
Silk manufactures except yarns and threads
Starches (corn, tapioca and potato) except industrial starch

Tobacco and manufacturers:

Cigarettes
Cigars
Snuff and chewing tobacco
Prepared tobacco (smoking)
Other manufactured tobacco
Leaf tobacco
Stems and scrap tobacco
Table and kitchen utensils, enamelled or cast iron
Tablewares except table cutlery
Textile and manufacturers of flax and linen
Other enamelled wares
Watches and clocks below P10
Water coolers
Floor wax
Wool or cotton wastes

APPENDIX "D"
(Controlled Luxury Imports)

Air conditioning equipment
Alcohol, denatured
Asbestos shingles, roofing, sideboards, tiles and pipes
Animals except for working, breeding or dairy purposes

Animal fat, and oil, edible:

Lard compound and substitutes
Oleomargarine
All others chanroblesvirtuallawlibrary

Animal products, inedible:

Leather manufactures
Bags, travelling
Belts
Horns, ivory and boxes
Sandals and slippers with canvass tops
Garments
Harness and saddles
Pocketbooks, purses, wallets and handbags
Welting leather
Other leather manufacturers chanroblesvirtuallawlibrary

Other inedible animal products:

Feather downs
Shell manufacturers chanroblesvirtuallawlibrary

Ashtrays of whatever kind or material
Asphalt tiles
Automobiles, and passenger cars except unassembled, spare parts and accessories
Beauty parlor equipment
Beads and other decorative articles
Bird cages
Bird nests
Bus bodies
Blackboard chalks
Cameras and accessories except 31/3 by 41/4 cameras or larger and professional accessories
Candles
Cement (Portland) and manufacturers
Chewing gum

Celluloid and manufacturers:

Belts
Frames and mountings, eyeglass
Sheets and stripes
Other, except buttons chanroblesvirtuallawlibrary

Chandeliers with outlets exceeding one light
Cloth rompers
Coat hangers
Combs
Commercial hydrochloric acid
Electric egg beater, mixer, fruit squeezers, floor and table lamps
Face powder including perfumed talc
Electric beaters

Fresh fruits:

Cherries
Peaches
Pears
Plums
Pomelos and grapefruits
Strawberries
Other berries
All other fresh fruits chanroblesvirtuallawlibrary

Sporting explosives, fireworks, firearms and ammunition
Furs and manufacturers
Gold, platinum and silver
Hats
Ice cream, ice cream powder mix and preparations with sugar added
Jardinieres, flower pots and other decorative objects
Jewelries, precious metals and stones Juke boxes

Liquors, wines and beverages including beer and cider:

Distilled spirits
Alcohol, ethyl
Brandy
Cordials
Gin
Rum
Others (blackberry, ginger, etc.)

Whiskey -

Corn (Bourbon)
Malt (Scotch)
Rye
All other whiskeys chanroblesvirtuallawlibrary

Wines -

Sparkling chanroblesvirtuallawlibrary

Other wines
Ginger ale and non-alcoholic beverages chanroblesvirtuallawlibrary

Lighters for cigarettes and cigars
Linoleum
Ladies hand fans
Lamp shades
Manicure instruments
Manufacturers of horn, ivory and bone
Mattresses of all kinds
Mechanical pencils, fountain pens and desk writing sets above P5
Metal chairs, desks and furniture for home, for office, except medical, dental and hospital equipment
Milk in any form with sugar added except condensed and those for infant feeding
Motorboats and cutboard motors, except those for commercial purposes
Motion pictures projectors and their accessories
Non-motorized carriages, go-carts, velocipedes, and other children's vehicles
Nylon, silk, wool synthetic fabrics and manufactures except yarns and threads

Nuts and preparations:

Almonds
Chestnuts
Peanuts
Walnuts
Others chanroblesvirtuallawlibrary

Organs and harmonious above P1,200
Ornamental articles of any materials
Phonographs
Plastic products

Perfumes, toilet soaps and other toilet preparations:

Face powder, including perfumed talc
Cream and balms
Lotion
Pomade and brilliantine
Rouge and lipstick
Shaving creams, cakes and sticks
Other toilet preparations chanroblesvirtuallawlibrary

Plate, glass
Platewares, gold or silver
Playing cards
Radio above P100
Radio phonographs above P300

Sporting goods:

Fishing rods and tackles
Air rifles
Bowling alleys, billiard pool and other similar tables and equipment
Tennis rackets
Guts for tennis rackets
All other sporting goods chanroblesvirtuallawlibrary

Rubber and manufacturers:

Balloons
Belts
Combs
Garments
Sheets, crude
Soles, inner
Soles, outer
Shoes, rubber with canvass tops

Ropes and twines
Sailing vessels, except those for commercial purposes
Salt, crude
Silk screen posters for advertising purposes
Shells and manufacturers
Straws, rushes, palm leaf and manufacturers
Sugar, molasses, syrups, sweets and candies
Toys of any material, games and amusements
Vacuum cleaners

Vegetables and preparations:

Oils and fats
Salad dressings, mayonnaise

Fresh vegetables -

Asparagus
Beets
Cabbages
Carrots
Cauliflowers
Celery
Lettuce
Others chanroblesvirtuallawlibrary

Canned -

Asparagus
Bamboo sprouts
Beets
Cabbages
Carrots
Cauliflowers
Corn
Mushrooms
Peas, chick (garbanzos)
Peas, sweet
Pimentoes
Tomatoes
All others
Dried and otherwise preserved
Tomato and other vegetable juices
Soybean paste (miso)
Pickled vegetables
Sauces
Soup, vegetable
Soybean powder
Vegetable paste and mixtures of meat
Vinegar

Watches, and docks above P10 except time recording devices
Wood, bamboo, rattan, reeds and manufacturers
Wall paper
Wall and floor tiles except white glazed tiles
Waste baskets