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PRESIDENTIAL DECREE NO. 1090
PRESIDENTIAL DECREE NO. 1090 -
AMENDING Section 105(m) OF THE TARIFF AND CUSTOMS CODE
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WHEREAS,
the government has been extending support and encouragement to the
production and export of fresh fruits, particularly bananas, and
pineapples and mangoes;chanroblesvirtualawlibrary
WHEREAS, for exporting such fruits, the government would also like to
encourage the production of such boxes or containers therefore as are
necessary to ship them because this would serve to optimize the
country's foreign exchange earnings from such exports;chanroblesvirtualawlibrary
WHEREAS, the Philippines is now in a position to manufacture and supply
on competitive terms and quality a substantial portion of the required
carton boxes for Philippine fruit growers and exporters in need
thereof; chanroblesvirtualawlibrary
WHEREAS, under the existing provisions of Section 105(m) of The Tariff
and Customs Code, as amended by Presidential Decree No. 34, and
Presidential Decree No. 326 of October 30, 1937, all containers,
holders and other similar receptacles of paper, paperboard, and textile
fabrics may not be imported conditionally free; they are in fact
subject to 100% ad valorem duty under Tariff Paragraph No. 48.16;chanroblesvirtualawlibrary
WHEREAS, in order to meet the immediate needs of the banana, mango,
pineapple and other fresh fruits exporters for containers, however,
while the local pulp, paper and box making industries are not yet in a
position to fully supply the same, it is deemed necessary that an
adequate annual quota of ready-made corrugated boxes be allowed
duty-free entry on a declining basis to provide local manufacturers in
the industry enough time to commensurately increase their total output
so that they may eventually be able to supply the total box
requirements of all Philippine fruit exporters;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers in me vested by the Constitution, do hereby
order and decree that the provisions of Section 105(m) of the Tariff
and Customs Code as amended by Presidential Decree No. 34, and
Presidential Decree No. 326, be further amended to allow for a limited
period the conditional duty-free importation of ready-made carton boxes
for export bananas, mangoes, and other fresh fruits under the
conditions herein below indicated: chanroblesvirtualawlibrary
"m. Containers, holders and other similar
receptacles of any material including corrugated boxes for bananas,
mangoes, pineapples and other fresh fruits for export, except other
containers made of paper, paperboard and textile fabrics, which are of
such character as to be readily identifiable and/or reusable for
shipment or transportation of goods shall be delivered to the importer
thereof upon identification, examination and appraisal and the giving
of a bond in an amount equal to one and one-half times the ascertained
duties, taxes and other charges thereof, conditioned for the
exportation thereof, or payment of the corresponding duties, taxes and
other charges within six (6) months from the date of acceptance of the
import entry."
The amount of allowable importation and/or consignment in any year of
corrugated carton boxes as containers for fresh bananas, mangoes,
pineapples and other fruits for export shall not exceed, but may be set
at less than 85% of the total box requirements of export fresh bananas,
mangoes, pineapples and other fresh fruits as jointly determined and
certified to the Commissioner of Customs by the BOI, the Department of
Agriculture and the Department of Industry on or before the 15th of
January of that year, on the basis of the total boxes actually used for
such fruit exports during the year immediately preceding, provided that
each shipment shall be covered by a certification of the Board of
Investments that said shipment is within the annual quota for
conditionally duty-free importation, and provided that all such
importations and/or consignments of export boxes after December 31,
1986, or about ten (10) years from date hereof, shall be subject to the
full import duties provided for in Tariff Paragraph No. 48.16, Section
104 of the Tariff and Customs Code of the Philippines, as amended.
Sections 1903 and 2001 up to 2004 of the Tariff and Customs Code, and
all Decrees, Acts, Executive Orders, rules and regulations or parts
thereof inconsistent with the provisions of this Decree are hereby
repealed or modified accordingly.
This Decree shall take effect immediately.
DONE in the City of Manila,
this 10th day of February, in the year of Our Lord, nineteen hundred
and seventy-seven.
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