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REPUBLIC ACT NO. 6647 - AN
ACT FURTHER RESTRUCTURING THE IMPORT DUTY RATES AND CLASSIFICATION OF
CERTAIN ARTICLES UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF
1978 (PD 1464), AS AMENDED
Section 1. The
rates of import duties and classification of certain articles under
Section 104 of the Tariff and Customs Code of 1978, as amended, are
hereby modified as follows:
SECTION — I
CHAPTER 2
Rate of Duty
Heading No. Description in % Ad
Valorem Date of Effectivity
Articles or in pesos
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:
100 Chickens, ducks
and turkeys 50%
Upon approval
900 . . .
02.03-000 Poultry liver, fresh,
chilled, frozen, salted
or in brine 50%
1 May 1988tai
SECTION — II
CHAPTER 3
03.01 Fish, fresh (liver or
dead) chilled or
frozen:
100 Fish, fresh (live or
dead), or chilled
(excluding fillets);
110 . . .
190 When imported during
the months of
March to July 30%
Upon approval
200 Fish frozen (excluding
fillet):
210 . . .
290 When imported during
the months of March to
July 30% Upon
approval
300 Fish fillet, fresh or
chilled:
310 . . .
390 When imported during
the months of
March to July 30%
Upon approval
400 Fish fillet, frozen:
410 . . .
490 When imported during
the months of
March to July 30%
Upon approval
SECTION — III
CHAPTER 15
15.07 Fixed, vegetable oils,
fluid or solid, crude,
refined or purified:
100 . . .
200 . . .
300 . . .
400 . . .
500 . . .
600 . . .
700 . . .
800 Palm oil
40% Upon approval
910 . . .
920 . . .
930 . . .
940 . . .
990 . . .
991 . . .
992 . . .
999 . . .
SECTION — IV
CHAPTER 16
16.04 Prepared or preserved
fish, including
caviar and caviar,
substitutes:
100 Mackerel and sardines;
tuna — 40% 1
May 1988
Until 31 Dec. 1989
30% 1 January 1990
900 Other 20%
1 January 1991
20.02 Vegetables prepared
50% Upon approval
or preserved otherwise
than by vinegar
or acetic acid:
100 Tomato paste
10% Upon approval
Until 31 Dec. 1989
30% 1 January 1989
20% 1 January 1991
SECTION — V
CHAPTER 25
25.23 Portland cement, ciment
fondu, slag cement,
supersulphate
cement and similar
hydraulic cements,
whether or not coloured
or in the form
of clinker
100 Ciment xondu
10% Upon liberalization
of refractories
909 Other 40%
Upon approval
CHAPTER 27
27.10 Petroleum oils and
oils obtained from
bituminous minerals,
other than crude;
preparations not
elsewhere specified or
included, containing
not less than 70% by
weight of petroleum
oils or of oils obtained
from bituminous minerals,
these oils being the basic
constituents of the
preparations:
100 . . .
110 . . .
190 . . .
200 . . .
300 . . .
320 . . .
390 . . .
400 . . .
500 . . .
510 . . .
590 . . .
600 . . .
700 Fuel oils
710 For use in the
generation
of electric power 10%
Upon approval
790 Other 20%
Upon approval i
800 . . .
810 . . .
820 . . .
830 . . .
890 . . .
SECTION — VI
CHAPTER 28
28.17 Sodium hydroxide
(caustic soda);
potassium
hydroxide
(caustic potash);
peroxides of sodium or
potassium:
100 . . .
200 Sodium hydroxide
in aqueous 50% or kg
solution P1.20 on
dry basis Upon approval
300 . . .
310 . . .
390 . . .
CHAPTER 29
29.01 Hydrocarbons:
110 . . .
120 . . .
130 . . .
190 . . .
210 . . .
220 . . .
230 . . .
240 . . .
250 . . .
260 . . .
290 Other cyclic
hydrocarbons:
291 Alkylbenzene
or dodecylbenzene
299 Other 30%
Upon approval
29.04-100 . . .
200 . . .
300 . . .
400 . . .
500 Ethylene glycol
(ethanediol) 5%
Upon approval
(Note: This particular item is vetoed, see Annex
"A".)
29.15 Polycarboxylic acids
and their anhydrides,
halides, peroxides,
halides, peroxides
and peracids, and
their halogenated,
sulphonated, nitrated
or nitrosated derivatives:
100 . . .
200 . . .
300 . . .
400 Esters of terephthalic
acid 50% Upon
approval
900 Other:
910 . . .
920 Dimer acids
10% Upon approval
990 . . .
29.23 Single or complex
oxygen-function
amino-compounds:
100 Glutamic acid
and monosodium 50% or Kg. n.w.
glutamate P30.00
Upon approval
(Vetoed, see Annex "A" (p. 7)
900 . . .
CHAPTER 31
31.02 Mineral or chemical
fertilizers, nitrogenous:
100 . . .
110 . . .
190 . . .
200 Ammonium nitrate
30% or kg. n.w.
P1.90 Upon approval
300 . . .
400 . . .
500 . . .
600 . . .
700 . . .
900 . . .
910 . . .
990 . . .
CHAPTER 32
32.08-000 Prepared pigments,
prepared opacifiers
and prepared colours,
vitrifiable enamels and
glazes, liquid lustres
and similar products,
of the kind used in
the ceramic, enamelling
and glass industries;
engobes (slips); glass frit
and other glass, in
the form of powder,
granules or flakes 10%
1 May 1988
CHAPTER 36
36.06-000 Matches (excluding
Bengal matches) 50%
Upon approvalt
(Vetoed, see Annex "A")
CHAPTER 38
38.19 Chemical product
and preparations of
the chemical or allied
industries (including
those consisting of
mixtures of natural
products), not elsewhere
specified or included;
residual products
of the chemical or
allied industries, not
elsewhere specified
or included:
100 . . .
200 Refractory cements,
mortars and similar
compositions:
210 Refractory
cements 10% Upon liberalization
290 Other 30%
Upon approval
900 . . .
910 . . .
920 . . .
930 . . .
990 . . .
CHAPTER 39
39.01 Condensation, poly-
condensation and
polyaddition products,
whether or not modified
or polymerised, and
whether or not linear
(for example,
phenoplasts, amino-
plasts, alkyds, poly-
allyl esters and other
unsaturated polyesters,
silicones):
100 Ion exchangers:
110 Of phenoplasts and
aminoplasts, alkyd
resins, unsaturated
polyesters and 30% or kg. n.w.
epoxy esters P5.50
Upon approval
190 Other 20%
or kg. n.w.
P3.50 Upon approval
210 Phenoplasts in
primary forms:
211 Phenol formal-
dehyde moulding 40% or kg. n.w.
compound P5.50
Upon approval
212 Other phenoplasts
moulding 20% or kg. n.w.
compound P3.50
Upon approval
213 Phenolformaldehyde
adhesive 30% or kg. n.w.
P5.50 Upon approval
219 Other 30%
or kg. n.w.
P5.50 Upon liberalization
220 . . .
290 Phenoplasts in
other forms,
including waste 30% or kg. n.w.
and scrap P5.50
Upon approval
310 Aminoplasts in
primary forms:
311 Aminoplast
moulding 20% or kg. n.w.
compound P3.50
Upon approval
312 Urea formaldehyde
30% or kg. n.w.
adhesive P5.50
Upon liberalization
319 Other 30%
or kg. n.w.
P5.50 Upon liberalization
320 . . .
390 Aminoplasts in
other forms, including
waste and
scrap 30% or kg. n.w.
P5.50 Upon approval
410 Alkyds and
other polyesters, in
primary forms:
411 Alkyd resins
30% or kg. n.w.
P700 Upon liberalization
412 Unsaturated
30% or kg. n.w.
polyesters P7.00
Upon liberalization
419 Other 20% or
kg. n.w.
P13.00 Upon approval
420 . . .
421 . . .
429 . . .
490 Alkyds and
other polyesters,
in other forms,
including waste
and scrap:
491 Waste and
scrap of alkyd
resins and
unsaturated and
unsaturated
polyesters 30% or kg. n.w.
P5.50 Upon approval
492 Other waste
and scrap 30% or kg. n.w.
P5.50 Upon approval
499 Other forms of
alkyds and other
polyesters 30% or kg. n.w.
P5.50 Upon approval
510 Polyamides in
primary forms:
511 Nylon type
20% or kg. n.w. Upon approval
P3.50 1988
40% or kg. n.w. Until March 31,
P7.00 April 1, 1988
30% or kg. n.w.
P5.50 1 January 1989
519 Non-nylon
type 40% or Kg.
n.w. Upon approval
P7.00 Until 31 Dec. 1988
30% or kg. n.w.
P5.50 1 January 1989
520 . . .
590 Polyamides in
other form, including
waste and scrap
591 . . .
592 Waste and
scrap 30% or kg. n.w.
P5.50 Upon approval
599 Other 20% or
kg. n.w.
P3.50 Upon approval
610 Polyurethanes
in primary forms 20% or kg. n.w.
P3.50
690 Polyurethanes
in other forms,
including waste, and
scrap:
691 Waste and
scrap 30% or kg. n.w.
P5.50 Upon approval
692 In seamless tubes,
monofil and similar
extruded 30% or kg. n.w.
shapes P5.50
Upon approvalt
699 . . .
710 Epoxide resins in
primary forms:
711 Epoxy esters
719 Other 30% or
kg. n.w.
P5.50 Upon approval
790 Epoxide resins
in other forms, 20% or kg. n.w.
including waste
P3.50 Upon approval
and scrap:
791 Waste and scrap
of epoxy esters 30% or Kg. n.w.
P5.50 Upon approval
792 Other waste and
30% or kg. n.w.
scrap P5.50 Upon
approval
793 In seamless
tubes, monofil and
similar extruded 30% or kg. n.w.
shapes P5.50
Upon approval
799 . . .
800 Silicones:
810 In plates, sheets,
strips, film and foil 30% or kg.
n.w. Upon approval
820 In seamless tubes,
monofil and similar 30% or Kg.
n.w.
extruded shapes
P5.50 Upon approval
890 Other:
891 In primary
forms 20% or kg. n.w.
P3.50 Upon approval
892 Waste and
scrap 20% or kg. n.w.
P3.50 Upon approvaltai
900 Other condensation,
polycondensation, or
polyaddition products;
910 . . .
990 Other 20% or
kg. n.w.
P3.50 Upon approval
39.02 Polymerization and
copolymerization products
(for example,
polyethylene, poly-
tetrahaleothylenes,
polyisobutylene,
polystyrene,
polyvinyl chloride,
polyvinyl acetate,
polyvinyl chloroacetate
and other polyvinyl
derivatives, polyacrylic
and polymethecrylic
derivatives, coumarone-
indene resins):
100 Ion exchangers
210 Polyethylene in primary
forms 20% or kg. n.w.
P3.50 Upon approval
220 Polyethylene in the
30% or kg. n.w.
form of monofil,
P5.50 Upon approval
seamless tubes
rods, sticks or
profile shapes
P1.50 Upon approval
230 . . .
240 Polypropylene in the
form of waste or 205 or kg. n.w.
scrap P1.50 Upon
approval
310 Polypropylene
in primary forms 20% or kg. n.w.
P3.00 Upon approvalsia
320 . . .
390 Polypropylene in
other forms, including
waste and scrap:
391 Waste and scrap
monofil, seamless 20% or kg. n.w.
tubes P1.50 Upon
approval
399 In the form of
monofil, seamless
tubes, rods, sticks 30% or kg.
n.w.
or profile shapes
P5.50 Upon approval
410 Polystyrene and
its copolymers, in
primary forms:
411 Polystyrene
20% or kg. n.w.
P3.50 Upon approval
419 Other 30% or
kg. n.w.
P3.50 Upon approval
420 Polystyrene and
its copolymers, in
the form of monofil,
seamless tubes, rods,
sticks or profile 30% or kg. n.w.
shapes P5.50
Upon approval
430 . . .
510 Polystyrene and its
copolymers, in the
form of waste 30% or kg. n.w.
or scrap P5.50
Upon approval
440 Polyvinyl chloride in
primary forms:
511 Polyvinyl chloride
homopolymer,
suspension 30% or kg. n.w.
type P5.50
Upon approval
512 Polyvinyl chloride
compound, for wire 30% or Kg. n.w.
and cable insulation P5.50
Upon approval
513 Other polyvinyl
30% or kg. n.w.
chloride compound
P5.50 Upon liberalization
519 Other 20%
or kg. n.w.
520 Polyvinyl chloride
in the form of
monofil, seamless tubes,
rods, sticks or profile
shapes:
521 . . . 30% or
kg. n.w.
529 Other
530 . . .
531 . . .
539 . . .
540 Polyvinyl chloride
in the form of plates,
sheets, strip, film or
foil (other than those
of subheading 530)
541 Primed vinyl
film 20% Upon
approval
549 Other 30%
Upon approval
550 Polyvinyl chloride in
the form of waste and
scrap 30% or kg. n.w.
Upon approval
P3.00 Until 31 Dec. 1988
20% or kg. n.w.
P2.00 1 January 1989
610 Copolymers of vinyl
chloride and vinyl
acetate in primary
forms 20% or kg. n.w.
P3.50 Upon approvalsia
620 Copolymers of vinyl
chloride and vinyl
acetate in the form of
monofil, seamless tube,
rods, sticks or profile 30% or
kg. n.w.
shape P5.50
Upon approval
630 . . .
640 . . .
650 Copolymers of vinyl
chloride and vinyl
acetate in the form 30% or kg.
n.w.
of waste or scrap P5.50
Upon approval
710 Acrylic polymers,
methacrylic polymers
and acrylo-methacrylic
copolymers, in
primary forms 30% or kg. n.w.
P7.00 Upon liberalization
720 . . .
730 Acrylic polymers,
methacrylic polymers,
and acrylomethacrylic
copolymers, in other
forms, including waste
and scrap:
731 In the form of monofil,
seamless tubes, rods,
sticks 30% or kg. n.w.
or profile shapes P5.50
Upon approval
739 Other 30%
or kg. n.w.
P5.50 Upon approval
800 Polyvinyl acetate:
810 Polyvinyl acetate
homopolymer and 30% or kg. n.w.
copolymer emulsion P5.50
Upon approval
820 In the form of
monofil, seamless
tubes, rods, sticks 30% or kg.
n.w.
or profile shapes P5.50
Upon approval
830 . . .
890 Other 20%
or kg. n.w.
P3.50 Upon approval
900 Other polymerization
or copolymerization
products:
910 In the form of monofil,
seamless tubes, rods,
sticks or profile
shapes:
911 . . .
919 Other 30%
or kg. n.w.
P5.50 Upon approval
990 Other 20%
or kg. n.w.
P3.50 Upon approval
39.03 Regenerated cellulose;
cellulose nitrate, cellulose
acetate and other cellulose
esters, cellulose ethers and
other chemical derivatives
of cellulose, plasticized or
not (for example, collodions,
celluloid); vulcanized fibre:
100 . . .
110 . . .
120 . . .
130 . . .
190 . . .
200 Cellulose nitrates,
30% or kg. n.w.
non-plasticized
P20.00 Upon approval
300 . . .
400 . . .
500 . . .
600 . . .
610 . . .
690 . . .
700 . . .
800 . . .
39.07 Articles of materials
of the kinds described
in Headings Nos. 39.01
to 39.06:
100 Articles for the
conveyance or
packing of goods,
including containers
without handles,
usable also as
disposable drinking
cups: stoppers, lids,
caps, and other closures:
110 Aseptic bags of
synthetic material
with aluminum
foil reinforcing material 10%
Upon approval
190 . . . 50%
Upon approvaltai
200 . . .
210 . . .
290 . . .
300 . . .
400 . . .
500 . . .
600 . . .
700 . . .
900 . . .
910 . . .
920 . . .
930 . . .
940 . . .
990 . . .
40.11 Rubber tyres, tyre
cases, interchangeable
tyre treads, inner
tubes and tyre flaps, for
wheels of all kinds:
100 New pneumatic tyres
"of a kind normally."
used on motor cars 30% or kg. n.w.
P12.00 Upon approval
200 New pneumatic tyres
"of a kind normally."
used on 30% or kg. n.w.
buses or lorries P12.00
Upon approval
300 . . .
400 . . .
500 . . .
900 Other, including
re-treadded tyres:
910 Used pneumatic tyres
of a kind
920 Used pneumatic
tyres of a kind
normally used on
motorcycles 40% or kg. n.w.
Upon approval
(including motor P18.00
Until 31 Dec.
scooters) or bicycles 1989
30% or kg. n.w. 1 January 1990
P12.00
990 Other 30%
Upon approval
SECTION — X
CHAPTER 48
48.01 Paper and paperboard,
(including cellulose
wadding) in rolls or
sheets:
100 . . .
200 Printing paper
(other than newsprint)
and writing paper
210 Tabulating index
30% or kg. n.w.
paper 4.75
Upon approval
220 Bookpaper and
30% or kg. n.w.
bond paper P5.90
Upon liberalization
230 . . .
290 Other 40%
or kg. n.w.
P6.40 Upon liberalization
300 Kraftliner:
310 With basis weight
exceeding 300 grams
per square 50% or kg. n.w.
meter P3.70
Upon liberalization
320 With basis weight of
300 grams or less per
square meter 50% or kg. n.w.
P3.70 Upon
liberalization
400 Sack kraft paper
50% or kg. n.w.
P5.00 Upon liberalization
500 Other kraft paper
and paperboard:
510 . . .
520 . . .
591 Other kraft
50% or kg. n.w.
paper
P6.70 Upon liberalization
592 Other kraft
50% or kg. n.w.
paper and
paperboard P6.70
Upon liberalization
600 Semi-chemical
40% or kg. n.w.
fluting paper P3.60
Upon liberalizationai
700 . . .
710 . . .
790 . . .
900 Other paper and
paperboard:
910 Stencil tissue paper
stock, filter aper, cupstock
converting paper,
and electrical
grade insulting paper, other
than kraft:
911 Cigarette paper
exceeding 15 cm. 20% or kg. n.w.
in width P10.00
Upon approval
919 Other 20%
Upon approval
920 Chipboard, boxboard,
newsboard, leatherboard,
trunkboard, countersank
board, cardboard, pasteboard,
binderboard, bristol board
and special board 50% or kg. n.w.
P7.25 Upon liberalization
930 . . .
940 . . .
950 . . .
998 Other paper
40% or kg. n.w.
P5.40 Upon liberalization
999 Other paperboard
50% or kg. n.w.
P8.00 Upon approval
48.05 Paper and paper
board, corrugated
(with or without flat
surface sheets), creped,
crinkled, embossed or
perforated, in rolls or sheets:
100 . . .
200 . . .
300 . . .
900 Other:
910 Corrugated
40% or kg. n.w.
paperboard P2.90
Upon liberalization
990 Other 40%
Upon approval
48.07 Paper and paperboard,
impregnated, coated
surface-decorated or
printed (not constituting
printed matter within
Chapter 49), in rolls or
sheets:
100 Printing or writing paper:
110 . . .
120 Uncoated printing or
writing paper, ruled,
lined or squared 40% or kg. n.w.
P6.40 Upon approvalt
130 Surface-coloured,
surface-decorated 40% or kg. n.w.
or printed P6.00
Upon liberalization
190 Other 30%
or kg. n.w.
P4.80 Upon approval
200 . . .
210 . . .
220 . . .
230 . . .
290 . . .
300 . . .
900 Other:
910 . . .
920 Uncoated paper
Upon liberalization
(other than printing
or writing paper and
paperboard, ruled,
lined or squared, but not
otherwise printed
930 . . .
940 Carbon paper and
stencil sheets, wax paper
and coated or gummed
kraft paper including
gummed masking paper
40% or kg. n.w.
P6.00 Upon
liberalization
990 Other 50%
or kg. n.w.
P8.00 Upon approval
(Vetoed, see Annex "A")
46.20-000 Bobbins, spools,
cops and similar
supports of paper
pulp, paper or
paperboard (whether or
not perforated or
hardened) 10%
Upon approval
SECTION — XI
CHAPTER 51
51.01 Yarn of man-made
fibres (continuous),
not put up for retail sale:
110 . . .
120 . . .
190 . . .
210 Textured yarns of
continuous polyester 30% or kg.
n.w.
fibers P13.00
Upon liberalization
220 Non-textured yarns of
continuous polyester fibres,
untwisted or with a
twist of not more than
50 turns per 30% or kg. n.w.
meter P13.00
Upon liberalization
290 Other non-textured
yarns of continuous 30% or kg.
n.w.
polyester fibres P13.00
Upon liberalization
300 . . .
400 . . .
500 . . .
51.04 Woven fabrics of manmade
fibres (continuous),
including woven fabrics
of monofil or strip of
Heading No. 51.01 or 51.02:
100 Tyre cord fabric of
continuous synthetic
textile materials 10%
200 Fabrics containing
85% or more by weight
of continuous
synthetic textile
materials, other than
tyre cord fabric:
210 . . .
290 Other 75%
Upon approval
300 Fabrics of continuous
synthetic textile
materials, containing
less than 85% by weight
of such materials other
than tyre cord fabric 75%
Upon approval
400 . . .
500 Fabrics containing
85% or more by weight
of continuous regenerated,
other than tyre cord
fabrics 75%
600 Fabrics of continuous
regenerated textile
materials, containing
less than 85% by weight
of such materials other
than tyre cord fabric 75%
Upon approval
CHAPTER 56
56.01 Man-made fibers
(discontinuous), not carded,
combed or otherwise
prepared for spinning:
100 . . .
200 Polyester fibres
20% or kg. n.w.
75% Upon liberalization
300 . . .
400 . . .
500 . . .
56.04 Man-made fibres
(discontinuous
or waste), carded, combed
or otherwise prepared
for spinning:
100 . . .
200 Polyester fibres
and waste 20% or kg. n.w.
P6.00 Upon liberalization
300 . . .
400 . . .
500 . . .
59.11 Rubberized textile
fabrics, other than
rubberized knitted or
crocheted goods:
CHAPTER 59
100 . . .
200 Tyre cord fabric
10% Upon approval
900 . . .
CHAPTER 60
60.01 Knitted or crocheted
fabric, not elastic nor
rubberized:
100 Of wool or fine
animal hair 75%
Upon approvalt
200 Of cotton
75% Upon approval
300 Of synthetic fibres:
(Vetoed, see Annex "A")
310 Nylon fiber mesh for
use as backing material
for mosaic tiles
10% 1 May 1988
390 Other 75%
Upon approval
400 Of regenerated
75% Upon approval
fibers
900 Other 75%
Upon approval
61.01 Men's and boy's
outer garments
110 Garments of fabrics
(other than
knitted of crocheted)
of Heading
No. 59.08, 59.11 or
59.12 75% Upon
approval
210 Overcoats and other
coats of wool or fine
animal hair 75%
Upon approval
290 Overcoats and other
coats of other fibres 75%
Upon approval
310 Suits of wool
or fine animal hair 75%
Upon approval
320 Suits of cotton
75% Upon approval
330 Suits of man-made
fibres 75%
Upon approval
390 Suits of other
fibres 75%
Upon approval
410 Trousers,
breeches and
the like, or wool
or fine animal
hair 75% Upon
approval
420 Trousers,
breeches and
the like, of cotton
75% Upon approvalt
420 Trousers,
breeches and
the like, of man-made
fibres 75%
Upon approval
490 Trousers,
breeches and
the like, of other
fibres 75%
Upon approval
510 Jackets, blazers
and the like, of
wool or fine animal
hair 75% Upon
approval
520 Jackets, blazers
and the like, of
cotton 75%
Upon approval
530 Jackets, blazers
and the like of man-made
fibres 75%
Upon approval
590 Jackets, blazers
and the like of
other fibres 75%
Upon approval
910 Other garments of
wool or fine animal
hair 75% Upon
approval
920 Other garments of
cotton 75%
Upon approval
930 Other garments of
man-made fibres 75%
Upon approval
990 Other garments of
other fibres. 75%
Upon approval
61.02 Women's girls and
infant's outer garments:
100 Garment's of fabrics
(other than knitted or
crocheted) of
Heading No. 59.08,
210 Coats and jackets, of
fine animal hair 75%
Upon approval
220 Coats and jackets,
of cotton 75%
Upon approval
230 Coats and jackets of
man-made fibres 75%
Upon approval
290 Coats and jackets, of
other fibres 75%
Upon approval
310 Suits and customers,
of wool or fine animal
hair 75% Upon
approval
320 Suits and costumes,
of cotton 75%
Upon approval
330 Suits and costumes, of
man-made fibres 75%
Upon approval
390 Suits and costumes,
of other fibres 75%
Upon approval
410 Dresses of wool or
fine animal hair 75%
Upon approval
420 Dresses of cotton
75% Upon approval
430 Dresses of man-made
fibres 75%
Upon approval
490 Dresses of other
fibres 75%
Upon approval
510 Skirts of wool of
fine animal hair 75%
Upon approval
520 Skirts of cotton
P6.00 Upon approval
530 Skirts of man-made
fibres 75%
Upon approval
590 Skirts of other fibres
75% Upon approval
610 Blouses of cotton
75% Upon approval
620 Blouses of man-made
fibres 75%
Upon approval
690 Blouses of other
fibres 75%
Upon approval
910 Other garments of wool
or fine animal hair 75%
Upon approval
920 Other garments of
cotton 75%
Upon approval
930 Other garments of
man-made fibres 75%
Upon approval
990 Other garments of
other fibres 75%
Upon approval
61.03 Men's and boys
under garments,
including collars, shirt
fronts and cuffs:
110 Shirts of cotton
75% Upon approval
120 Shirts of synthetic
fibres 75%
Upon approval
190 Shirts of other fibres
75% Upon approval
210 Under garments, except
shirts, of cotton 75%
Upon approval
220 Under garments,
except shirts,
of synthetic fibres 75%
Upon approval
299 Under garments,
except shirts, of
other fibres 75%
Upon approval
61.04 Women's girls and
infants, under garments:
100 Of cotton
75% Upon approval
200 Of synthetic fibres
75% Upon approval
900 Other 75%
Upon approval
61.05-000 Handkerchiefs
75% Upon approval
61.06-000 Shawls, scarves,
mufflers, mantillas, veils
and the like 75%
Upon approval
61.07-000 Ties, bow ties
and cravats 75%
Upon approval
61.09 Corsets, corsetbelts,
suspender, garters and
the like (including such
articles of knitted or
crocheted fabric), whether
or not elastic
100 Brassieres
75% Upon approval
900 Other
75% Upon approval
61.10-000 Gloves, mittens,
mitts, stockings,
socks and sockets,
not being knitted
or crocheted goods 75%
Upon approvalt
61.11-000 Made up accessories
for articles of apparel (for
example, dress shields, pads,
belt, muffs, sleeve protectors,
pockets) 75%
Upon approval
62.05 Other made up textile
articles (including
dress patterns):
100 . . .
200 Umbrella cover in precut
triangular forms 75%
Upon approval
900 . . .
66.03-000 Parts, fittings,
trimmings and accessories
of article falling within
Heading No. 66.01 or 66.02 10%
Upon approval
CHAPTER 69
69.01 Heat-insulating bricks,
blocks, tiles and other
heat-insulating goods
siliceous earths (for
meals or of similar example,
kieselguhr, tripolite or
diatomite):
100 Heat-insulating bricks
20% Upon liberalization
900 Other 10%
Upon liberalization
69.02 Refractory bricks
blocks, tiles and
similar refractory
constructional goods,
other than goods
falling within
Heading No. 69.01:
100 Magnesite, chromite,
and dolomite-based
refractories 30%
Upon liberalization
Until 31 Dec. 1990
20% 1 January 1990sia
200 Alumina-silica
bricks 30%
Upon liberalization
Until 31 Dec. 1989
20% 1 January 1990
900 Other 10%
Upon liberalization
69.08-000 Glazed setts,
flags and paving, 50% or kg. n.w.
hearth and wall tiles P6.50
Upon liberalization
69.10-000 Sinks, wash
basins, hidets, water
closet pans, urinals,
baths and like sanitary 50% or kg.
n.w.
fixtures P50.00
Upon approval
69.11 Table ware and other
articles of a kind
commonly used for domestic
or toilets purposes, of
porcelain or china (including
biscuit porcelain and parian):
100 . . .
200 Porcelain or china
50% or kg. n.w.
tableware P14.00
Upon approval
CHAPTER 70
70.04-000 Unworked cast or
rolled glass (including
flashed or wired glass),
whether figured or not,
in rectangles 50% or kg. n.w.
P8.00 Upon liberalization
70.05-000 Unworked drawn
or blown glass (including
flashed glass), in
rectangles 50% or kg. n.w.
P8.00 Upon liberalization
70.06 Cast, rolled, drawn
blown glass (including
flashed or wired glass),
in rectangles, surfaced
ground or polished but
not further worked:
100 . . .
900 Other 50%
or kg. n.w.
P8.00 Upon liberalization
70.08-000 Safety glass
consisting of toughened
or laminated glass,
shaped or not 50% or kg. n.w.
P8.00 Upon liberalization
73.13 Sheets and plates,
of iron or steel,
hot-rolled or cold-rolled:
100 . . .
110 . . .
190 . . .
200 . . .
210 . . .
290 . . .
300 . . .
310 . . .
390 . . .
400 . . .
900 . . .
910 . . .
920 Coated or
Plated:
921 Pre-painted
galvanized iron sheets,
in coil or in sheets cut
to size 40% or kg. n.w.
P12.00 Upon approval
922 Chrome-plated
sheets 30%
Upon approval
923 Galvanized sheets
45% or kg. n.w. Upon liberalization
P6.00
929 . . .
73.17-000 Tubes and pipes
of cast iron 40%
Upon approval
Until 31 Dec. 1988
30% 1 January 1989
73.18 Tubes and pipes
and blanks therefore,
or iron (other than of
cast iron) or steel,
excluding high pressure
hydro-electric conducts:
100 . . .
110 . . .
120 . . .
130 . . .
900 Other
910 . . .
911 . . .
919 . . .
920 . . .
930 . . .
940 Galvanized iron
or steel pipes and tubes,
welded tyre, 1.270 cm.
to 7.620 cm. nominal
diameter 40% 1
May 1988
Until 31 Dec. 1988
30% 1 January 1989
990 . . .
76.16 Other articles
of aluminum:
100 . . .
200 . . .
200 Aluminum slugs,
round, of such
dimension that the
thickness exceeds
one tenth of the
diameter 20%
Upon approvaltai
84.38 Auxiliary machinery
for use with machines of
Heading No. 84.37 (for example,
dobbies Jacquards, automatic
stop motions and
shuttle changing
mechanisms); parts
and accessories suitable
for use solely or
principally with the
machines of the
present heading or
with machines falling
within Heading No.
84.36 or 84.37 (for
example, spindles and
spindle flyers, card
clothing, combs,
extruding, nipples,
shuttles, healds and
heald-lifters and
hosiery needles):
100 . . .
200 . . .
800 Parts and accessories
for use with the machines
of Heading No. 84.37
or with the
auxiliary machinery of
subheading 200
810 Wooden shuttles
machines for weaving 10%
Upon approval
890 . . .
84.59 Machines and mechanical
appliances, having individual
functions, not falling within
any other heading of this
Chapter:
100 . . .
200 . . .
300 . . .
400 . . .
500 . . .
600 . . .
700 . . .
800 Other machines and
mechanical appliances:
810 . . .
820 Zipper element
forming machines;
zipper chain making
machines 10%
Upon approvalsia
890 . . .
900 . . .
910 . . .
990 . . .
85.04 Electric accumulators:
100 . . .
110 Batteries for stationary
engines when imported by
telecommunication
companies under prior
authorization of the Board
of Communications; scrap
storage batteries, drained
or undrained 10%
Upon approval
190 . . .
800 . . .
810 . . .
890 . . .
89.01 Ships, boats and other
vessels not falling within
any of the following
headings of the Chapter:
100 . . .
110 . . .
190 . . .
200 . . .
210 . . .
290 . . .
291 . . .
299 . . .
300 . . .
310 . . .
390 . . .
400 Other vessels for the
transport of goods, including
vessels from the transport of
both passengers and
goods 10% Upon
approvalt
500 . . .
510 . . .
511 . . .
519 . . .
590 . . .
900 . . .
911 . . .
919 . . .
990 . . .
Sec. 2. Upon the date of effectivity as specified
in Column 4, all articles listed in the preceding section insofar as
amended by this Act which are entered, or withdrawn from warehouses, in
the Philippines, for consumption, shall be subject to the rate of
import duties prescribed in Column 3, in accordance with Section 104
the Tariff and Customs Code: provided, that the term "Upon
liberalization" under Column 4 in the preceding section shall be in
accordance with the schedules as provided under Central Bank Circular
Nos. 1127 and 1128 and such other circulars issued in relation thereto.
Sec. 3. The nomenclature and present rates of
import duty provided for under Presidential Decree No. 1464, otherwise
known as the “Tariff and Customs Code of 1978," as amended, for
articles not physically reproduced herein and marked ". . ." shall
remain in full force and effect.
Sec. 4. The ad valorem rates herein of import
duties indicated hereof shall be subject to modification by Congress
after review and recommendation by the National Economic and
Development Authority after one (1) year from the effectivity of the
rates prescribed: provided, that before any recommendation is submitted
to Congress pursuant to this Section , the Tariff Commission shall
conduct an investigation in the course of which shall hold public
hearings wherein interested parties shall be afforded reasonable
opportunity to be present, produce evidence and to be heard. The Tariff
Commission shall also hear the views and recommendations of any
government office, agency or instrumentality concerned.
Subject to the provisions of the preceding paragraph, the National
Economic and Development Authority shall recommend to Congress the
necessary adjustment in such specific rates of import duties indicates
thereof after six (6) months from their effectivity: provided, finally,
that the President may not increase or decrease any ad valorem or
specific duty rates herein provided when Congress is in session.
Sec. 5. When an article falling within a heading
or subheading is subject to an ad valorem or specific rate of duty, it
shall be subject to either the ad valorem or specific rate of duty,
whichever is higher.
Sec. 6. The Commissioner of Customs, subject to
the approval of the Secretary of Finance shall promulgate rules and
regulations necessary for the implementation of Sec. 5 hereof.
Sec. 7. All laws, orders, issuances, rules and
regulations or parts thereof inconsistent with this Act are hereby
repealed or modified accordingly.
Sec. 8. This act shall take effect upon approval.
Approved: With Veto of
Particular Items (See Accompanying Message). January 29, 1988 (H. No.
992).
PARTICULAR ITEMS VETOED IN HOUSE BILL NO. 992
T.H. No. No.
Increased
Reduced Added
of Articles Ad
Val Ad Val
Specific Presidential
Lines
Duties Duties
Duties Action Remarks
29.04 500 1
Ethylene glycol from 10%
veto The Congressional
29.15 400 1
Esters of terep-to 5%
recommendation is below
thalic acid the
prescribed minimum
tariff rate of 5% ad valorem,
the imposition of which would
require further study.
Moreover, there are other basic
raw materials which are more
essential than these items
and
thus more deserving to be
imposed a tariff below 10%,
e.g., iron and steel products,
particular, slabs.
29.23 100 1
Glutamic acid and The Congressional proposed
monosodium specific rate is not
equal to
glutamate P30/kg (as an
alternative but higher than the ad
to the existing rate of 50%
veto valorem rate of 50%.
ad valorem)
36.06 000 1
Matches from 30%
veto A review of the industry has
to 50% been undertaken and it was
observed that the industry can
live with the existing rate of duty
of 30% ad valorem. Safeguards
against unfair trade practices are
likewise already in place.
48.07 990 1
Other coated or from 30% P6.00/kg.
veto The industry is already
printed paper to 50%
adequately protected at the
and existing rate of duty. The
paperboard proposed specific rate
is
equivalent to 59% in ad valorem
terms which is even higher than
the recommended 50% tariff.
51.04 290 1
Woven fabrics veto The
Congressional
51.04 300 1
recommendation is beyond
51.04 500 1 the
present maximum tariff rate
54.04 600 1 of
50% ad valorem, the
60.01 100 1 from
40% imposition of which would
to 75% require further study to
include
60.01 300 1 other
products.t would also
60.01 400 1
distort the tariff structure by
60.01 900 1
equalizing the tariffs on the
input (fabrics, which are
presently subject to 40% duty)
and the output (garments, which
are at 50% ad valorem).
Moreover, the proposed
increase in tariffs covers only
some and not all items of
fabrics.
61.01 Men's and boy's outer
veto -do-
garment:
110 1 Garments
of fabrics
(other than knitted or
crocheted of
heading no. 59.08,
59.11 or 59.12
210 1 Overcoats
and other
coats of wool
or fine animal hair
290 1 Overcoats
and from 50% veto
The Congressional
other coats to
75% recommendation is beyond
of other the present maximum
310 1 Suits and
customers, tariff rate of 50% ad
of wool or valorem, the imposition
fine animal hair of which would
require
320 1 Suits of
cotton further study to include other
330 1 Suits of
man-made products.t would also distort
fibres the tariff structure by
390 1 Suits of
fibres equalizing the tariffs on the
410 1 Trousers,
breeches on the input (fabrics, which are
and the like, of presently subject
to 40% duty)
wool or fine animal and the output
(garments,
hair which are at 50% ad valorem).
420 1 Trousers,
breeches Moreover, the proposed
and the like of cotton increase in
tariff covers only
430 1 Trousers,
breeches some and not all items of
and the like of garments.
man-made fibres
490 1 Trousers,
breeches
and the like, other
fibres
61.01 510 1
Jackets, blazers and veto The
Congressional
the like, of wool or
recommendation is beyond
fine animal hair the present
maximum tariff
520 1 Jackets,
blazers and rate of 50% ad valorem,
the like, of cotton the
imposition of which would
530 1 Jackets,
blazers and require further study to include
the like, of man-made fibres
other products.t would also
590 1 Jackets,
blazers and distort the tariff structure by
the like, of other fibres
equalizing the tariffs on the
910 1 Other
garments of wool input (fabrics, which are
or fine animal hair presently
subject to 40% duty)
920 1 Other
garments of cotton and the output (garments, which
930 1 Other
garments of man-made are at 50% ad valorem).
fibres Moreover, the proposed
990 1 Other
garments of other fibres increase in tariffs covers
only some and not all items of
garments.
61.02 Women's girls' and veto
-do-
infants' outer garments:
100 1 Garments
of fabrics
(other than knitted or
crocheted) of heading
No. 59.08, 59.11 or
59.12
210 1 Coats and
jackets, from 50%
veto The Congressional
of wool or fine to
75% recommendation is beyond
animal hair the present maximum
tariff
220 1 Coats and
jackets, of rate of 50% ad valorem,
cotton the imposition of which
230 1 Coats and
jackets, would require further
of man-made fibres study to
include other
290 1 Coats and
jackets, of products.t would also
other fibres distort the tariff
structure by
310 1 Suits and
costumes, of equalizing the tariffs on the
wool or fine animal hair input
(fabrics, which are
presently subject to 40%
duty) and the output
(garments, which are at 50%
ad valorem). Moreover, the
proposed increase in tariffs
covers only some and not all
items of garments.
61.02 320 1 Suits
and costumes, The Congressional
of cotton recommendation is beyond
330 1 Suits and
costumes, of the present maximum
man-made fibres tariff rate of
50% ad
390 1 Suits and
costumes, of valorem, the imposition
other fibres of which would
require
410 1 Dresses of
wool of further study to include
fine animal hair other products.t
would
420 1 Dresses of
cotton also distort the tariff
430 1 Dresses of
man-made fibres structure by equalizing
490 1 Dresses of
other fibres the tariff on the input
510 1 Skirts of
wool or fine (fabrics, which are
animal hair presently subject to
520 1 Skirts of
cotton 40% duty) and the
530 1 Skirts of
man-made output (garments, which
fibres are at 50% ad valorem).
590 1 Skirts of
other fibres Moreover, the proposed
610 1 Blouses of
cotton from 50% increase in
tariffs covers
620 1 Blouses of
to 75% only some and not all
man-made fibres items of garments.
690 1 Blouses of
other fibres veto -do-
910 1 Other
garments of wool
or fine animal hair
920 1 Other
garments of cotton
930 1 Other
garments of -do-
manmade fibres
990 1 Other
garments of other
fibres
61.03 Men's and boy's under
veto The Congressional
garments, including collar,
recommendation is
shirt front and cuffs: beyond the
present
110 1 Shirts of
cotton maximum tariff rate
120 1 Shirts of
synthetic of 50% ad valorem,
fibres the imposition of which
190 1 Shirts of
other fibres would require further
210 1
Undergarments, except study to include other
shirts, of cotton products.t would
also
220 1
Undergarments, except from 50%
distort the tariff structure
shirts of synthetic fibres to
75% by equalizing the tariffs
on the input (fabrics,
which are presently
subject to 40% duty) and
the output (garments,
which are at 50% ad
valorem). Moreover, the
proposed increase in
tariffs covers only some
and not all items of
garments.
61.03 290 1
Undergarments, except The Congressional
shirts of synthetic from
50% recommendation is
fibres to 75%
beyond the present
61.04 Women's girls' and maximum
tariff rate
infants, under garments: of 50%
ad valorem,
100 1 Of cotton
from 50% the imposition of which
200 1 Of
synthetic fibres to 75% would
require further
900 1 Other
study to include other
61.05 000 1
Handkerchiefs products.t would also
61.06 1 Shawls,
scarves distort the tariff structure
mufflers, mantillas, by equalizing
the tariff
veils and the like on the input
(fabrics,
61.07 000 1 Ties,
bow ties and which are presently
cravats subject to 40% duty)
61.08 Not used and the output
(garments,
61.09 1 Corsets,
corset-belts, which are at 50% ad
suspender-belts, brassieres,
valorem). Moreover, the
braces, suspenders, garters
proposed increase in
and the like (including from
50% veto tariffs covers only
such article of knitted to
75% some and not all items
or crocheted fabric), of garments.
whether or not elastic: -do-
100 1 Brassieres
900 1 Other
61.10 000 1
Gloves, mittens, mitts,
stocking, socks
and from 50%
sockets not being to 75%
veto -do-
knitted or crocheted
goods
61.11 000 1 Made
up accessories from 50%
veto The Congressional
for articles of apparel to
75% recommendation is
(for example, dress beyond the
present
shields, shoulders maximum tariff
rate
and other pads, belts, of 50% ad
valorem,
muffs, sleeve protectors, the
imposition of which
pockets) would require further
study to include other
products.t would also
distort the tariff structure
by equalizing the tariffs
on the input (fabrics,
which are presently
subject to 40% duty) and
the output (garments,
which are at 50% ad
valorem). Moreover, the
proposed increase in
tariffs covers only some
and not all items of
garments.
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