WHEREAS,
the level of prices of imported essential raw materials and other
intermediate inputs of the food processing industries are projected to
increase due to the rise in the prices of oil and other forms of
energy; chanroblesvirtualawlibrary
WHEREAS, it is necessary to keep to the minimum level the prices of
essential consumer goods in order to make these goods available to the
general mass of consumers;chanroblesvirtualawlibrary
WHEREAS, the promotion of Philippine exports of food products is an
important factor to a vigorous development of the food processing
industry geared towards the domestic and international market;chanroblesvirtualawlibrary
WHEREAS, it is necessary to effect immediate modification in the rates
and/or classification in the tariff schedules concerning articles of
the food processing industry in order to meet any contingency caused by
the increase in the price of oil.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of
the Philippines, by virtue of the powers vested in me by the
Constitution, do hereby decree and order as follows:cralaw:red
Section 1. The provisions of the second paragraph of
Section 104 of the Tariff and Customs Code of 1978 is hereby amended to
read as follows: chanroblesvirtualawlibrary
"Sec. 104. .
There shall be levied, collected and paid upon all imported articles
the rates of duty indicated in the Schedule under this section except
as otherwise specifically provided for in this Code: Provided, That,
the maximum rate shall not exceed one hundred per cent ad valorem.
Section 2. The articles classified in the headings
and subheadings under Section 104 of Presidential Decree Numbered
Fourteen Hundred and Sixty-Four, specifically listed in Annex "A" of
this Decree, shall pay the rates of import duty indicated opposite each.
Section 3. This Decree shall take effect thirty (30)
days after its publication.
Done in the City of Manila,
this 11th day of July, in the year of Our Lord, nineteen hundred and
seventy-nine.
I. FOOD PROCESSING INDUSTRY
Tariff Description of
Articles Rate of Duty
Heading No. Percent Recommended
02.01 Meat and edible offals of the animals
falling within heading No. 01.01,
01.02, 01.03, or 01.04, fresh chilled or
frozen, ad val. — [10%] 5%
02.02 Dead poultry (that is to say, fowls,
ducks, geese, turkeys and guinea
fowls) and edible offals thereof
(except liver), fresh, chilled or frozen:
[ad. val. 70%]
A. ARTICLES NOT INCLUDED
IN SUBHEADING B THEREOF
AD VAL. — 30%
B. CHICKEN AND DUCKS, AD
VAL. — 50%
02.03 Poultry liver, fresh, chilled, frozen,
salted or in brine, ad val. —
[70%] 50%
02.04 Other meat and edible meat offals,
fresh, chilled or frozen, ad
val. — [70%] 50%
02.06 Meat and edible meat offals (except
poultry liver), salted, in brine, dried
or smoked, ad val. — [100%] 50%
04.01 Milk and cream, fresh, not concentrated
or sweetened, ad val. — [30%] 20%
05.04 Guts, bladders and stomachs of
animals, (other than fish), whole and
pieces thereof, ad val. — [50%] 30%
07.04 Dried, dehydrated or evaporated,
vegetables, whole, cut sliced, broken
or in powder, but not further
prepared, ad val. — [70%] 50%
07.05 Dried leguminous vegetables, shelled
whether or not skinned or split:
A. White beans, GREEN PEAS
and chick peas in bulk container
exceeding 45 kgs. gross weight,
ad val. — [20%]
5%
B. Other, ad val. — [50%] 30%
09.02 Tea, ad val. — [70%]
50%
09.04 Pepper of the genus "Piper"; pimento
of the genus "Capsicum" or the
genus "Pimenta": [ad val. 50%]
A. WHITE PEPPER, AD
VAL. — 20%
B. OTHER, AD VAL. — 40%
11.08 Starches; Inulin, AD VAL. — 20%
A. Inulin, ad val. — 30%
B. Other ad val. — 70%
15.0 Fixed vegetable oils, fluid or solid,
crude, refined or purified:
A. Linseed, soya bean, palm, tung
and oiticica, ad val. — [20%] 10%
B. Other ad val. — [50%] 40%
15.12 Animal or vegetable oils and fats,
wholly or partly hydrogenated or
solidified or hardened by any other
process, whether or not refined not
further prepared ad val. — [70%]
16.04 Prepared or preserved fish, including
caviar and caviar substitutes:
A..
B. Other, ad val. — [70%] 50%
16.05 Crustaceans and mollusks, prepared
or preserved:
A..
B. Other, ad val. — [70%] 50%
18.01 Cocoa beans, whole or broken, raw or
roasted, ad val. — [50%] 30%
19.01 Malt extract, ad val. — [30%]
30%
19.02 Preparations of flour, meal, starch or
malt extract of a kind used as infant
food or for dietetic or culinary
purposes, containing less than 50% by
weight of cocoa, ad val. — [30%]
20%
20.01 Vegetables and fruit, prepared or
preserved by vinegar or acetic acid,
with or without sugar, whether or not
containing salt, spices or mustard, ad
val. — [100%] 50%
20.02 Vegetable prepared or preserved
otherwise than by vinegar or acetic
acid:
A. Tomato paste, ad val. — [20%]
10%
B. Other, ad val. — [100%] 50%
20.07 Fruit juices (including grape must)
and vegetables juices, whether or not
containing added sugar, but
unfermented and not containing
spirit:
A. Concentrates, ad val. — [30%]
20%
B. Other, ad val. — [100%] 50%
21.02 Extracts, essences or concentrates,
of coffee, tea or mate; preparations
with a basis of those extracts,
essences or concentrates, ad
val. — [100%] 50%
21.03 Mustard flour and prepared mustard,
ad val. — [100%] 50%
21.04 Sauces; mixed condiments and mixed
seasonings, ad val. — [100%] 50%
21.07 Food preparations not elsewhere
specified or included:
A. Non-alcoholic composite
concentrates for making beverages; cheese
flavoring powder, ad val. — [30%]
20%
B. Other, ad val. — [100%] 50%
70.10 Carboys, bottles, jars, pots, tubular
containers and similar containers, of
glass, of a kind commonly used for
the conveyance or packing of goods;
stoppers and other closures, of glass:
A..
B. GLASS JARS FOR BABY
FOOD, AD VAL. — [50%] 40%
C. Other, ad val. — [50%]
40%
73.13 Sheets and plates, of iron or steel,
hot-rolled or cold-rolled:
A..
1..
2..
73.13 B. Coated or plated:
1..
2. Tinplates; chromeplated sheets;
galvanized sheets with gauges from
16 to 36 USSG: [ad val. — 50%]
A. TINPLATES WHEN IMPORTED
DIRECTLY BY FOOD PROCESSORS
UPON PRIOR AUTHORIZATION OF
THE IRON AND STEEL AUTHORITY.....
AD VAL. FREE
B. OTHER..... AD VAL. — 40%
76.04 Aluminum foil (whether or not
embossed, cut to shape, perforated,
coated, printed, or backed with paper
or other reinforcing material), of a
thickness (excluding any backing)
not exceeding 0.20 mm: [ad val. 30%]
A. ALUMINUM REINFORCED
PAPER PACKING MATERIAL,
AD VAL. — 10%
B. OTHER......AD VAL. — 20%
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