WHEREAS,
the further development, improvement and maintenance of pier and port
facilities will greatly enhance our national economic development;chanroblesvirtualawlibrary
WHEREAS, to enable the government to implement and sustain a massive,
systematic and accelerated program on port development, construction
and maintenance of port facilities, it becomes necessary to levy
wharfage dues not only on imported and exported articles but on
domestic articles transported at national ports as well, and hereby
insure an equitable distribution of the costs of providing and
maintaining port facilities;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers in me vested by the Constitution, do hereby
decree and order that Sections 2801 and 2802 of Republic Act No. 1937,
otherwise known as the Tariff and Customs Code of the Philippines, as
amended by Presidential Decree No. 34, shall be and are hereby further
amended to read as follows:cralaw:red
"Sec. 2801. Definition. — Wharfage due is the amount
assessed against the cargo of a vessel engaged in foreign or coastwise
trade, based on the quantity, weight or measure received and/or
discharged by such vessel. The owner or consignee of the article, or
the agent of either, is the person liable for such charge." chanroblesvirtualawlibrary
"Sec. 2802. Schedule of Dues. — There shall be
levied, collected and paid as wharfage dues, on all articles imported
or brought into the Philippines, a charge of eight (P8.00) pesos per
gross metric ton; on articles exported from the Philippines, a charge
of four (P4.00) pesos metric ton and on domestic articles transported
at national ports, charge of one (P1.00) peso per gross metric ton:
Provided, That in the case of logs, or flitches twelve inches square or
equivalent cross-sectional area, or over, the charge shall be three
(P3.00) pesos per cubic meter if exported from the Philippines and
eighty centavos (P0.80) per cubic meter if transported at national
ports, while in the case of iron sands and magnetics, ferrous and
non-ferrous ores and concentrates, the charge shall be sixty centavos
(P0.60) per gross metric ton, if exported from the Philippines and
twenty centavos (P0.20) per gross metric ton if transported at national
ports: Provided, further, That in case the articles imported or
exported from or transported within the Philippines are loaded or
unloaded offshore, in midstream, or in private wharves where no loading
or unloading facilities are owned and maintained by the government, the
wharfage fees shall be fifty (50%) per cent of the rates provided for
herein."
This Decree shall take effect on January 1, 1974.
Done in the City of Manila,
this 25th day of April, in the year of Our Lord, nineteen hundred and
seventy-four.
|