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  • 8/3/2019 Tariff & Customs Code of the Philippines

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    PRESIDENTIAL DECREE NO. 1464

    .

    A DECREE TO CONSOLIDATE AND CODIFYALL THE TARIFF AND CUSTOMS LAWS OF

    THE PHILIPPINES

    chan robles virtual law library

    WHEREAS, the Tariff a! C"#t$%# C$!e $f the Phi&i''ie# ($) a# Re'"*&i+ A+tN$. 1-ha# *ee a%e!e! */ #e0era& Pre#i!etia& De+ree# !ati *a+( t$ the/ear 123chan robles virtual law librarychan robles virtual law library

    WHEREAS, there ei#t i the #ai! C$!e a #"*#tatia& "%*er $f 'r$0i#i$#re!ere! $*#$&ete */ #"*#e5"et i##"a+e# $f a%e!at$r/ &a)#, !e+ree# a!ee+"ti0e $r!er# there*/ %a(i it i%'erati0e t$ +$#$&i!ate, +$!if/ a! iterate#"+h a%e!at$r/ &a)#, !e+ree# a! ee+"ti0e $r!er# t$ har%$ie their'r$0i#i$# f$r the 'r$'er "i!a+e $f the '"*&i+ a! effi+iet a!%ii#trati$there$f3chan robles virtual law library

    WHEREAS, there &i(e)i#e ei#t i the #ai! C$!e +ertai 'r$0i#i$# )hi+h arei%'ra+ti+a& i a''&i+ati$, th"#, e+e##itati re0i#i$ i $r!er t$ if"#ef&ei*i&it/, (ee' 'a+e )ith the +hai ee!# a! !e%a!# $f tra!e a!+$%%er+e a# )e&& a# #trethe the '"iti0e f$r+e $f the &a) aai#t #%"&ia! $ther f$r%# $f +"#t$%# fra"!.chan robles virtual law library

    NOW, THEREFORE, I, FERDINAND E. MARCOS, Pre#i!et $f the Re'"*&i+ $f the

    Phi&i''ie#, */ 0irt"e $f the '$)er# i %e 0e#te! */ the C$#tit"ti$, !$ here*/$r!er a! !e+ree a# f$&&$)#7Se+ti$ 1. C$!ifi+ati$ $f a&& Tariff a! C"#t$%# La)#. 8 A&& tariff a! +"#t$%#&a)# e%*$!ie! i the 're#et Tariff a! C"#t$%# C$!e a! 0ari$"# &a)#,'re#i!etia& !e+ree# a! ee+"ti0e $r!er# i+&"!i e) a%e!%et# theret$%a!e i thi# De+ree, are here*/ +$#$&i!ate! it$ a #i&e C$!e t$ *e ($) a#the Tariff a! C"#t$%# C$!e $f 19 )hi+h #ha&& f$r% a itera& 'art $f thi#De+ree.chan robles virtual law library

    Se+. 2. Effe+ti0it/. 8 The 'r$0i#i$# $f the Tariff a! C"#t$%# C$!e $f19 #ha&& ta(e effe+t i%%e!iate&/ )ith$"t 're:"!i+e, h$)e0er, t$ effe+ti0it/!ate# $f the 0ari$"# &a)#, !e+ree# a! ee+"ti0e $r!er# )hi+h ha0e #$ fara%e!e! the 'r$0i#i$# $f the Tariff a! C"#t$%# C$!e $f the Phi&i''ie#7

    Provided, however, that the tariff rate# i!i+ate! i the 're0i$"# ee+"ti0e $r!er#are $) here*/ +$#i!ere! #tat"t$r/ rate#, e+e't th$#e )hi+h ha0e *ee re!"+e!t$ the er$ &e0e&, i )hi+h +a#e the rate# 're0i$"# t$ the re!"+ti$ )i&& *e+$#i!ere! the #tat"t$r/ rate#.DONE i the Cit/ $f Mai&a, thi# 11th !a/ ;"e, i the /ear $f O"r L$r!, ieteeh"!re! a! #e0et/

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    chan robles virtual law library

    chan robles virtual law library

    TARIFF AND CUSTOMS CODE OF THE PHILIPPINESchan robles virtual law library

    (As Amended by Eexecutive Orders Nos.. 1, 2, 5, 8, 61, !, 115, 116" 1!8, #eries o$ 1!%

    chan robles virtual law library

    chan robles virtual law library

    TITLE 1IMPORT TARIFF

    chan robles virtual law library

    Se+ti$ 1==. I%'$rte! Arti+&e# S"*:e+t t$ D"t/. 8 A&& arti+&e#, )he i%'$rte!fr$% a/ f$rei +$"tr/ it$ the Phi&i''ie#, #ha&& *e #"*:e+t t$ !"t/ "'$ ea+hi%'$rtati$, e0e th$"h 're0i$"#&/ e'$rte! fr$% the Phi&i''ie#, e+e't a#$ther)i#e #'e+ifi+a&&/ 'r$0i!e! f$r i thi# C$!e i $ther &a)#.Se+. 1=1. Pr$hi*ite! I%'$rtati$#. 8 The i%'$rtati$ it$ the Phi&i''ie# $fthe f$&&$)i arti+&e# i# 'r$hi*ite!7>a? D/a%ite, "'$)!er, a%%"iti$# a! $ther e'&$#i0e#, firear%# a!)ea'$# $f )ar, a! 'art# there$f, e+e't )he a"th$rie! */ &a).>*? Writte $r 'rite! arti+&e# i a/ f$r% +$taii a/ %atter a!0$+ati $ri+iti trea#$, $r re*e&&i$, $r i#"rre+ti$, #e!iti$ $r #"*0er#i$ aai#t the@$0er%et $f the Phi&i''ie#, $r f$r+i*&e re#i#ta+e t$ a/ &a) $f thePhi&i''ie#, $r +$taii a/ threat t$ ta(e the &ife $f, $r if&i+t *$!i&/ har%"'$ a/ 'er#$ i the Phi&i''ie#.>+? Writte $r 'rite! arti+&e#, eati0e# $r +ie%at$ra'hi+ fi&%,'h$t$ra'h#, era0i#, &ith$ra'h#, $*:e+t#, 'aiti#, !ra)i# $r $therre're#etati$ $f a $*#+ee $r i%%$ra& +hara+ter.>!? Arti+&e#, i#tr"%et#, !r"# a! #"*#ta+e# !e#ie!, ite!e! $r a!a'te!f$r 'r$!"+i "&a)f"& a*$rti$, $r a/ 'rite! %atter )hi+h a!0erti#e# $r!e#+ri*e# $r i0e# !ire+t&/ $r i!ire+t&/ if$r%ati$ )here, h$), $r */ )h$%"&a)f"& a*$rti$ i# 'r$!"+e!.

    >e? R$"&ette )hee, a%*&i $"tfit#, &$a!e! !i+e, %ar(e! +ar!#, %a+hie#,a''arat"# $r %e+hai+a& !e0i+e# "#e! i a%*&i $r the !i#tri*"ti$ $f %$e/,+iar#, +iarette# $r $ther arti+&e# )he #"+h !i#tri*"ti$ i# !e'e!et $ +ha+e,i+&"!i :a+('$t a! 'i*a&& %a+hie# $r #i%i&ar +$tri0a+e#, $r 'art# there$f.

    >f? L$tter/ a! #)ee'#ta(e# ti+(et# e+e't th$#e a"th$rie! */ the Phi&i''ie@$0er%et, a!0erti#e%et# there$f, a! &i#t# $f !ra)i# therei.

    >? A/ arti+&e %a"fa+t"re! i )h$&e $r i 'art $f $&!, #i&0er $r $ther're+i$"# %eta $r a&&$/# there$f, the #ta%'#, *ra!# $r %ar(# $r )hi+h !$ $ti!i+ate the a+t"a& fiee## $f 5"a&it/ $f #ai! %eta $r a&&$/#.

    chan robles virtual law library

    >h? A/ a!"&terate! $r %i#*ra!e! arti+&e# $f f$$! $r a/ a!"&terate! $r%i#*ra!e! !r" i 0i$&ati$ $f the 'r$0i#i$# $f the F$$! a! Dr"# A+t.>i? Mari:"aa, $'i"%, 'i'e#, +$+a &ea0e#, her$i $r a/ $ther ar+$ti+# $r#/theti+ !r"# )hi+h are $r %a/ hereafter *e !e+&are! ha*it f$r%i */ thePre#i!et $f the Phi&i''ie#, $r a/ +$%'$"!, %a"fa+t"re! #a&t, !eri0ati0e, $r're'arati$ there$f, e+e't )he i%'$rte! */ the @$0er%et $f the Phi&i''ie#

    http://www.chanrobles.com/republicactno3720.htmhttp://www.chanrobles.com/republicactno3720.htm
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    $r a/ 'er#$ !"&/ a"th$rie! */ the Daer$"# Dr"# B$ar!, f$r %e!i+ia&'"r'$#e# $&/.>:? O'i"% 'i'e# a! 'art# there$f, $f )hate0er %ateria&.

    >(? A&& $ther arti+&e# a! 'art# there$f, the i%'$rtati$ $f )hi+h 'r$hi*ite! */&a) $r r"&e# a! re"&ati$# i##"e! */ +$%'etet a"th$rit/. (As &mended by

    Presidenti&' ecree No. )!%

    Se+. 1=2. A**re0iati$#. 8 The f$&&$)i a**re0iati$# "#e! i thi# C$!e#ha&& re're#et the ter%# i!i+ate!7a! 0a&. F$r a! 0a&$re%..chan robles virtual law librarye.. F$r ee%'&i ratia %eai f$r ea%'&e.chan robles virtual law library

    i.e. F$r i! e#t %eai that i#h!. F$r hea!.

    ( F$r (i&$ra%%e.

    (#. F$r (i&$ra%%e#.

    & F$r &itre.

    .). F$r r$## )eiht.

    &.). F$r &ea& )eiht.

    .). F$r et )eiht.

    Se+. 1=-. @eera& R"&e# f$r the Iter'retati$ $f the Har%$ie! S/#te%. 8C&a##ifi+ati$ $f $$!# i the N$%e+&at"re #ha&& *e $0ere! */ the f$&&$)i

    'ri+i'&e#71. The tit&e# $f Se+ti$#, Cha'ter# a! S"*$r fa&&i t$ *e +&a##ifie! a# +$%'&ete $r fii#he! */ 0irt"e $fthi# R"&e?, 're#ete! "a##e%*&e! $r !i#a##e%*&e!.

    chan robles virtual law library>*? A/ refere+e i a hea!i t$ a %ateria& $r #"*#ta+e #ha&& *e ta(e t$

    i+&"!e a refere+e t$ %it"re# $r +$%*iati$# $f that %ateria& $r #"*#ta+e)ith $ther %ateria $r #"*#ta+e#.A/ refere+e t$ $$!# $f a i0e %ateria& $r#"*#ta+e #ha&& *e ta(e t$ i+&"!e a refere+e t$ $$!# +$#i#ti )h$&&/ $r'art&/ $f #"+h %ateria& $r #"*#ta+e.The +&a##ifi+ati$ $f $$!# +$#i#ti $r %$retha $e %ateria& $r #"*#ta+e #ha&& *e a++$r!i t$ the 'ri+i'&e# $f R"&e -.

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    -. Whe */ a''&i+ati$ $f R"&e 2 >*? $r f$r a/ $ther rea#$, $$!# are, 'ri%afa+ie, +&a##ifia*&e "!er t)$ $r %$re hea!i#, +&a##ifi+ati$ #ha&& *e effe+te! a#f$&&$)#7>a? The hea!i )hi+h 'r$0i!e# the %$#t #'e+ifi+ !e#+ri'ti$ #ha&& *e'referre! t$ hea!i# 'r$0i!i a %$re eera& !e#+ri'ti$. H$)e0er, )he t)$ $r%$re hea!i# ea+h refer t$ 'art $&/ $f the %ateria $r #"*#ta+e# +$taie! i

    %ie! $r +$%'$#ite $$!# $r t$ 'art $&/ $f the ite%# i a #et '"t f$r retai& #a&e,th$#e hea!i# are t$ *e rear!e! a# e5"a&&/ #'e+ifi+ i re&ati$ t$ th$#e $$!#,e0e if $e $f the% i0e# a %$re +$%'&ete $r 're+i#e !e#+ri'ti$ $f the $$!#..chan robles virtual law library>*? Mit"re#, +$%'$#ite $$!# +$#i#ti $f !ifferet %ateria $r %a!e "' $f!ifferet +$%'$et#, a! $$!# '"t "' i #et# f$r retai& #a&e, )hi+h +a$t *e+&a##ifie! */ refere+e t$ ->a?, #ha&& *e +&a##ifie! a# if the/ +$#i#te! $f the%ateria& $r +$%'$et )hi+h i0e# the% their e##etia& +hara+ter i#$far a# thi#+riteri$ i# a''&i+a*&e.>+? Whe $$!# +a$t *e +&a##ifie! */ refere+e t$ - >a? $r - >*?, the/ #ha&& *e+&a##ifie! "!er the hea!i )hi+h $++"r# &a#t i "%eri+a& $r!er a%$ th$#e)hi+h e5"a&&/ %erit +$#i!erati$.4. @$$!# )hi+h +a$t *e +&a##ifie! i a++$r!a+e )ith the a*$0e R"&e# #ha&&

    *e +&a##ifie! "!er the hea!i a''r$'riate t$ the $$!# t$ )hi+h the/ are %$#ta(i.

    .chan robles virtual law library. I a!!iti$ t$ the f$re$i 'r$0i#i$#, the f$&&$)i R"&e# #ha&& a''&/ ire#'e+t t$ the $$!# referre! t$ therei7>a? Ca%era +a#e#, %"#i+a& i#tr"%et +a#e#, " +a#e#, !ra)i i#tr"%et+a#e#, e+(&a+e +a#e# a! #i%i&ar +$taier#, #'e+ifi+a&&/ #ha'e! $r fitte! t$+$tai a #'e+ifi+ arti+&e $r #et $f arti+&e#, #"ita*&e f$r &$

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    The rate# $f !"t/ herei 'r$0i!e! #ha&& a''&/ t$ a&& 'r$!"+t# )hether i%'$rte!!ire+t&/ $r i!ire+t&/ $f a&& f$rei +$"trie#, )hi+h !$ $t !i#+ri%iate aai#tPhi&i''ie e'$rt 'r$!"+t#. A a!!iti$a& 1== a+r$##1? that a!e5"atefa+i&itie# f$r #"+h re'air# are $t aff$r!e! i the Phi&i''ie#, $r >2? that #"+h0e##e $r air+raft#, )hi&e i the re"&ar +$"r#e $f her 0$/ae $r f&iht )a#+$%'e&&e! */ #tre## $f )eather $r $ther +a#"a&t/ t$ '"t it$ a f$rei '$rt t$%a(e #"+h re'air# i $r!er t$ #e+"re the #afet/, #ea)$rthie## $r air)$rthie## $fthe 0e##e& $r air+raft t$ ea*&e her t$ rea+h her '$rt $f !e#tiati$3

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    !. Arti+&e# *r$"ht it$ the Phi&i''ie# f$r re'air, 'r$+e##i $rre+$!iti$i t$ *e reP2,===.==?7 Pr$0i!e! f"rther, That the ret"rire#i!et# ha0e $t 're0i$"#&/ re+ei0e! the *eefit "!er thi# #e+ti$ )ithi $e/ear fr$% a! after the &a#t ee%'ti$ rate!7 Pr$0i!e! f"rther%$re, That a fift/>=? 'er +et a! 0a&$re% !"t/ a+r$## the *$ar! #ha&& *e &e0ie! a! +$&&e+te! $ the

    'er#$a& a! h$"#eh$&! effe+t# >e+e't &""r/ ite%#? i e+e## $f t)$ th$"#a!'e#$# >P2,===.==?7 A! 'r$0i!e!, fia&&/, That the 'er#$a& a! h$"#eh$&! effe+t#>e+e't &""r/ ite%#? $f a ret"ri re#i!et )h$ ha# $t #ta/e! a*r$a! f$r #i >6?%$th# #ha&& *e #"*:e+t t$ fift/ >=?'er +et a! 0a&$re% !"t/ a+r$## the *$ar!, thet$ta& !"tia*&e 0a&"e $f )hi+h !$e# $t e+ee! t)$ th$"#a! 'e#$# >P2,===.==?3 a/e+e## #ha&& *e #"*:e+t t$ the +$rre#'$!i !"t/ 'r$0i!e! i thi# C$!e3

    . Weari a''are&, arti+&e# $f 'er#$a& a!$r%et, t$i&et arti+&e#, '$rta*&et$$ a! i#tr"%et#, theatri+a& +$#t"%e# a! #i%i&ar effe+t# a++$%'a/itra0e&er#, $r t$"ri#t#. $r arri0i )ithi a rea#$a*&e ti%e *ef$re a! after theirarri0a& i the Phi&i''ie#, )hi+h are e+e##ar/ a! a''r$'riate f$r the )ear a!"#e $f #"+h 'er#$# a++$r!i t$ the at"re $f the :$"re/, their +$%f$rt a!+$0eie+e7 Pr$0i!e!, That thi# ee%'ti$ #ha&& $t a''&/ t$ arti+&e# ite!e!

    f$r $ther 'er#$# $r f$r *arter, #a&e $r hire7 Pr$0i!e!, f"rther, That the C$&&e+t$r$f C"#t$%# %a/, i hi# !i#+reti$, re5"ire either a )ritte +$%%it%et $r a *$!i a a%$"t e5"a& t$ $e a! $e-? %$th# fr$% the!ate $f a++e'ta+e $f the i%'$rt etr/7 A! Pr$0i!e! fia&&/, That the C$&&e+t$r $fC"#t$%# %a/ ete! the ti%e f$r e'$rtati$ $r 'a/%et $f !"tie#, tae# a!$ther +hare# f$r a ter% $t e+ee!i three >-? %$th# fr$% the e'irati$ $fthe $riia& 'eri$!3

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    6?%$th# fr$% the e'irati$ $f the $riia& 'eri$!3 a! te+hi+a& a! #+ietifi+fi&%# )he i%'$rte! */ te+hi+a&, +"&t"ra& a! #+ietifi+ i#tit"ti$#, a! $t t$*e ehi*ite! f$r 'r$fit7 Pr$0i!e!, f"rther, That if a/ $f the #ai! fi&%# i# ehi*ite!f$r 'r$fit, the 'r$+ee!# therefr$% #ha&& *e #"*:e+t t$ +$fi#+ati$, i a!!iti$ t$the 'ea&t/ 'r$0i!e! "!er Se+ti$ Thirt/

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    +$rre#'$!i !"tie#, tae# a! $ther +hare# )ithi #i >6? %$th# fr$% the !ate$f a++e'ta+e $f the i%'$rt etr/, "&e## ete!e! */ the C$&&e+t$r $f C"#t$%#f$r a$ther #i >6? %$th#3 'h$t$ra'hi+ a! +ie%at$ra'hi+ fi&%#, "!e0e&$'e!,e'$#e! $"t#i!e the Phi&i''ie# */ re#i!et Fi&i'i$ +itie# $r */ 'r$!"+i+$%'aie# $f Phi&i''ie rei#tr/ )here the 'ri+i'a& a+t$r# a! arti#t# e%'&$/e!f$r the 'r$!"+ti$ are Fi&i'i$#, "'$ affi!a0it */ the i%'$rter a! i!etifi+ati$

    that #"+h e'$#e! fi&%# are the #a%e fi&%# 're0i$"#&/ e'$rte! fr$% thePhi&i''ie#. A# "#e! i thi# 'arara'h, the ter%# a+t$r# a! arti#t# i+&"!e the'er#$# $'erati the 'h$t$ra'hi+ +a%era# $r $ther 'h$t$ra'hi+ a! #$"!re+$r!i a''arat"# */ )hi+h the fi&% i# %a!e3

    (. I%'$rtati$# f$r the $ffi+ia& "#e $f f$rei e%*a##ie#, &eati$#, a! $therae+ie# $f f$rei $0er%et#7 Pr$0i!e!, That th$#e f$rei +$"trie# a++$r!&i(e 'ri0i&ee# t$ +$rre#'$!i ae+ie# $f the Phi&i''ie#3

    Arti+&e# i%'$rte! f$r the 'er#$a& $r fa%i&/ "#e $f the %e%*er# a! atta+he# $ff$rei e%*a##ie#, &eati$#, +$#"&ar $ffi+er# a! $ther re're#etati0e# $f f$rei$0er%et#7 Pr$0i!e!, That #"+h 'ri0i&ee #ha&& *e a++$r!e! "!er #'e+ia&aree%et# *et)ee the Phi&i''ie# a! the +$"trie# )hi+h the/ re're#et7 A!

    Pr$0i!e!, f"rther, That the 'ri0i&ee %a/ *e rate! $&/ "'$ #'e+ifi+i#tr"+ti$# $f the Se+retar/ $f Fia+e i ea+h i#ta+e )hi+h )i&& *e i##"e! $&/"'$ re5"e#t $f the De'art%et $f F$rei Affair#3

    &. I%'$rte! arti+&e# !$ate! t$, $r f$r the a++$"t $f, a/ !"&/ rei#tere!re&ief $raiati$, $t $'erate! f$r 'r$fit, f$r free !i#tri*"ti$ a%$ the ee!/,"'$ +ertifi+ati$ */ the De'art%et $f S$+ia& Ser0i+e# a! De0e&$'%et $r theDe'art%et $f E!"+ati$, C"&t"re a! S'$rt#, a# the +a#e %a/ *e3

    %. C$taier#, h$&!er# a! $ther #i%i&ar re+e'ta+&e# $f a/ %ateria& i+&"!i(raft 'a'er *a# f$r &$+a&&/ %a"fa+t"re! +e%et f$r e'$rt, i+&"!i +$rr"ate!*$e# f$r *aaa#, %a$e#, 'iea''&e# a! $ther fre#h fr"it# f$r e'$rt, e+e't$ther +$taier# %a!e $f 'a'er, 'a'er*$ar! a! teti&e fa*ri+#, )hi+h are $f #"+h+hara+ter a# t$ *e rea!i&/ i!etifia*&e a!$r re"#a*&e f$r #hi'%et $rtra#'$rtati$ $f $$!# #ha&& *e !e&i0ere! t$ the i%'$rter there$f "'$i!etifi+ati$, ea%iati$ a! a''rai#a& a! the i0i $f a *$! i a a%$"te5"a& t$ $e a! $e2? /ear#fr$% the !ate $f fi&i the %arie 'r$te#t $r the ti%e )he the 0e##e& )a#)re+(e! $r a*a!$e!, $r 'art# $f a f$rei 0e##e& $r her e5"i'%et, )re+(e!,a*a!$e! i Phi&i''ie )ater# $r ee)here7 Pr$0i!e!, That arti+&e# a! #a&0aere+$0ere! )ithi the #ai! 'eri$! $ft)$ >2? /ear# #ha&& *e !"tia*&e3

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    '. C$ffi# $r "r# +$taii h"%a re%ai#, *$e# $r a#he#, "#e! 'er#$a&a! h$"#eh$&! effe+t# >$t %er+ha!i#e? $f the !e+ea#e! 'er#$, e+e't 0ehi+&e#,the 0a&"e $f )hi+h !$e# $t e+ee! te th$"#a! 'e#$# >P1=,===.==?, "'$i!etifi+ati$ a# #"+h3

    5. Sa%'&e# $f the (i!, i #"+h 5"atit/ a! $f #"+h !i%e#i$ $r

    +$#tr"+ti$ a# t$ re!er the% "#a&a*&e $r $f $ a''re+ia*&e +$%%er+ia& 0a&"e3%$!e $t a!a'te! f$r 'ra+ti+a& "#e3 a! #a%'&e# $f %e!i+ie#, 'r$'er&/ %ar(e!#a%'&eP1=,===.==? f$r etr/ "!er the 'r$0i#i$ $f thi# #"*#e+ti$, a! thee+e## $f the +$#i%et %a/ *e etere! i *$!, $r f$r +$#"%'ti$, a# thei%'$rter %a/ e&e+t3

    r. Ai%a >e+e't ra+e h$r#e#?, a! '&at# f$r #+ietifi+, e'eri%eta&,'r$'aati$, *$tai+a&, *ree!i, $$&$i+a& a! ati$a& !efe#e '"r'$#e#7Pr$0i!e!, That $ &i0e tree#, #h$$t#, '&at#, %$##, a! *"&*#, t"*er# a! #ee!# f$r'r$'aati$ '"r'$#e# %a/ *e i%'$rte! "!er thi# #e+ti$, e+e't */ $r!er $f the@$0er%et $r $ther !"&/ a"th$rie! i#tit"ti$#7 Pr$0i!e!, f"rther, That the freeetr/ $f ai%a f$r *ree!i '"r'$#e# #ha&& *e re#tri+te! t$ ai%a $f re+$ie!*ree!, !"&/ rei#tere! i the *$$( $f re+$r! e#ta*&i#he! f$r that *ree!, +ertifie! a##"+h */ the B"rea" $f Ai%a& I!"#tr/7 Pr$0i!e!, f"rther%$re, That +ertifi+ate $f#"+h re+$r!, a! 'e!iree $f #"+h ai%a& !"&/ a"theti+ate! */ the 'r$'er+"#t$!ia $f #"+h *$$( $f re+$r!, #ha&& *e 'r$!"+e! a! #"*%itte! t$ theC$&&e+t$r $f C"#t$%#, t$ether )ith affi!a0it $f the $)er $r i%'$rter, that #"+hai%a& i# the ai%a& !e#+ri*e! i #ai! +ertifi+ate $f re+$r! a! 'e!iree7 A!Pr$0i!e!, fia&&/, That the ai%a a! '&at# are +ertifie! */ the Nati$a&

    E+$$%i+ a! De0e&$'%et A"th$rit/ a# e+e##ar/ f$r e+$$%i+ !e0e&$'%et3

    #. E+$$%i+, te+hi+a&, 0$+ati$a&, #+ietifi+, 'hi&$#$'hi+a&, hi#t$ri+a&, a!+"&t"ra& *$$(# a!$r '"*&i+ati$#7 Pr$0i!e!, That th$#e )hi+h %a/ ha0e a&rea!/*ee i%'$rte! *"t 'e!i re&ea#e */ the B"rea" $f C"#t$%# at the effe+ti0it/ $fthi# De+ree %a/ #ti&& e:$/ the 'ri0i&ee herei 'r$0i!e! "'$ +ertifi+ati$ */ theDe'art%et $f E!"+ati$, C"&t"re a! S'$rt# that #"+h i%'$rte! *$$(# a!$r'"*&i+ati$# are f$r e+$$%i+, te+hi+a&, 0$+ati$a&, #+ietifi+, 'hi&$#$'hi+a&,hi#t$ri+a& $r +"&t"ra& '"r'$#e# $r that the #a%e are e!"+ati$a&, #+ietifi+

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    $r +"&t"ra& %ateria +$0ere! */ the Iterati$a& Aree%et $ I%'$rtati$ $fE!"+ati$a& S+ietifi+ a! C"&t"ra& Materia #ie! */ the Pre#i!et $f thePhi&i''ie# $ A""#t 2, 12, $r $ther aree%et# *i!i "'$ the Phi&i''ie#.chan robles virtual law library

    E!"+ati$a&, #+ietifi+ a! +"&t"ra& %ateria +$0ere! */ iterati$a& aree%et#

    $r +$%%it%et# *i!i "'$ the Phi&i''ie @$0er%et #$ +ertifie! */ theDe'art%et $f E!"+ati$, C"&t"re a! S'$rt#.chan robles virtual law library

    Bi*&e#, %i##a, 'ra/er *$$(#, G$ra, Aha!ith a! $ther re&ii$"# *$$(# $f #i%i&arat"re a! etra+t# therefr$%, h/%a& a! h/%# f$r re&ii$"# "#e#3chan robles virtual law library

    t. Phi&i''ie arti+&e# 're0i$"#&/ e'$rte! fr$% the Phi&i''ie# a! ret"re!)ith$"t ha0i *ee a!0a+e! i 0a&"e $r i%'r$0e! i +$!iti$ */ a/ 'r$+e## $f%a"fa+t"re $r $ther %ea#, a! "'$ )hi+h $ !ra)*a+( $r *$"t/ ha# *eea&&$)e!, i+&"!i i#tr"%et# a! i%'&e%et#, t$$ $f tra!e, %a+hier/ a!e5"i'%et, "#e! a*r$a! */ Fi&i'i$ +itie# i the '"r#"it $f their *"#ie##,$++"'ati$ $r 'r$fe##i$3 a! f$rei arti+&e# 're0i$"#&/ i%'$rte! )he ret"re!after ha0i *ee e'$rte! a! &$ae! f$r "#e te%'$rari&/ a*r$a! #$&e&/ f$rehi*iti$, te#ti a! e'eri%etati$, f$r #+ietifi+ $r e!"+ati$a& '"r'$#e#3

    a! f$rei +$taier# 're0i$"#&/ i%'$rte! )hi+h ha0e *ee "#e! i 'a+(ie'$rte! Phi&i''ie arti+&e# a! ret"re! e%'t/ if i%'$rte! */ $r f$r the a++$"t$f the 'er#$ $r i#tit"ti$ )h$ e'$rte! the% fr$% the Phi&i''ie# a! $t f$r#a&e, *arter $r hire #"*:e+t t$ i!etifi+ati$7 Pr$0i!e!, That a/ Phi&i''ie arti+&efa&&i "!er thi# #"*#e+ti$ "'$ )hi+h !ra)*a+( $r *$"t/ ha# *ee a&&$)e!#ha&&, "'$ re

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    #"+h arti+&e# are $t +a'a*&e $f *ei re'aire! &$+a&&/7 Pr$0i!e!, That the +$#t $fthe re'air# %a!e t$ a/ #"+h arti+&e #ha&& 'a/ a rate $f !"t/ $f thirt/ 'er +et a!0a&$re%3

    /. Trai&er +ha##i# )he i%'$rte! */ #hi''i +$%'aie# f$r their e+&"#i0e"#e iha!&i +$taierie! +ar$, "'$ '$#ti a *$! i a a%$"t e5"a& t$

    $e a! $e

  • 8/3/2019 Tariff & Customs Code of the Philippines

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    Se+. 1=6. Dra)*a+(#. 8 a. O F"e& U#e! f$r Pr$'"i$ $f e##e. 8 O a&&f"e& i%'$rte! it$ the Phi&i''ie# "#e! f$r 'r$'"i$ $f 0e##e eae! i tra!e)ith f$rei +$"trie#, $r i the +$a#t)i#e tra!e, a ref"! $r ta +re!it #ha&& *ea&&$)e! $t e+ee!i iet/? 'er +et $f the !"t/ i%'$#e! */ &a) "'$#"+h f"e&, )hi+h #ha&& *e 'ai! $r +re!ite! "!er #"+h r"&e# a! re"&ati$# a# %a/*e 're#+ri*e! */ the C$%%i##i$er $f C"#t$%# )ith the a''r$0a& $f the Se+retar/

    $f Fia+e.

    *. O Petr$&e"% Oi a! Oi O*taie! fr$% Bit"%i$"# Miera, Cr"!eE0et"a&&/ U#e! f$r @eerati$ $f E&e+tri+ P$)er a! f$r the Ma"fa+t"re $f Cit/@a#. 8 O 'etr$&e"% $i a! $i $*taie! fr$% *it"%i$"# %ateria, +r"!e $ii%'$rte! */ $=? $f the !"t/ i%'$#e! */ &a) "'$ #"+h $i, )hi+h #ha&& *e 'ai!$r +re!ite! "!er #"+h r"&e# a! re"&ati$# a# %a/ *e 're#+ri*e! */ theC$%%i##i$er $f C"#t$%# )ith the a''r$0a& $f the Se+retar/ $f Fia+e.

    +. O Arti+&e# Ma!e fr$% I%'$rte! Materia. 8 U'$ e'$rtati$ $f arti+&e#

    %a"fa+t"re! $r 'r$!"+e! i the Phi&i''ie#, i+&"!i the 'a+(i, +$0eri,'"tti "', %ar(i $r &a*e&i there$f either i )h$&e $r i 'art $f i%'$rte!%ateria f$r )hi+h !"tie# ha0e *ee 'ai!, ref"! $r ta +re!it #ha&& *e a&&$)e!f$r the !"tie# 'ai! $ the i%'$rte! %ateria !$ "#e! i+&"!i the 'a+(i,+$0eri, '"tti "', %ar(i $r &a*e&i there$f, #"*:e+t t$ the f$&&$)i+$!iti$#7

    1. The a+t"a& "#e $f the i%'$rte! %ateria i the 'r$!"+ti$ $r %a"fa+t"re$f the arti+&e e'$rte! )ith their 5"atit/, 0a&"e, a! a%$"t $f !"tie# 'ai!there$, ha0i *ee e#ta*&i#he!3chan robles virtual law library

    2. The !"tie# ref"!e! $r +re!ite! #ha&& $t e+ee! $e h"!re! >1==? 'er+et $f !"tie# 'ai! $ i%'$rte! %ateria "#e!3

    -. There i# $ !eter%iati$ */ the Nati$a& E+$$%i+ a! De0e&$'%etA"th$rit/ $f the re5"ire%et f$r +ertifi+ati$ $ $6?%$th# fr$% the !ate $f e'$rtati$3

    . Whe t)$ $r %$re 'r$!"+t# re#"&t fr$% the "#e $f the #a%e i%'$rte!%ateria, a a''$rti$%et #ha&& *e %a!e $ it# e5"ita*&e *a#i#.

    F$r e0er/ a''&i+ati$ $f a !ra)*a+(, there #ha&& *e 'ai! t$ a! +$&&e+te! */ theB"rea" $f C"#t$%# a# fi&i, 'r$+e##i a! #"'er0i#i$ fee# the #"% $f Fi0eH"!re! Pe#$# >P==.==? )hi+h a%$"t %a/ *e i+rea#e! $r !e+rea#e! )he theee! ari#e# */ the Se+retar/ $f Fia+e "'$ the re+$%%e!ati$ $f theC$%%i##i$er $f C"#t$%#.chan robles virtual law library

    !. Pa/%et $f Partia& Dra)*a+(#. 8 The Se+retar/ $f Fia+e %a/, "'$re+$%%e!ati$ $f the C$%%i##i$er $f C"#t$%#, 'r$%"&ate r"&e# a!re"&ati$# a&&$)i 'artia& 'a/%et# $f !ra)*a+(# "!er thi# #e+ti$.

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    e. Pa/%et $f the Dra)*a+(#. 8 C&ai%# f$r ref"! $r ta +re!it e&ii*&e f$r#"+h *eefit# #ha&& *e 'ai! $r rate! */ the B"rea" $f C"#t$%# t$ +&ai%at#)ithi #it/ >6=? !a/# after re+ei't $f 'r$'er&/ a++$%'&i#he! +&ai%#7 Pr$0i!e!,That a rei#tere! eter'ri#e "!er Re'"*&i+ A+t N"%*ere! Fift/

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    Whe the !"tia*&e 0a&"e +a$t *e a#+ertaie! a# 'r$0i!e! i the 're+e!i'arara'h#, $r )here there ei#t# a rea#$a*&e !$"*t a# t$ the !"tia*&e 0a&"e $fthe i%'$rte! arti+&e !e+&are! i the etr/, it #ha&& *e !$%e#ti+ )h$&e#a&e #e&&i'ri+e $f #"+h $r #i%i&ar arti+&e i Mai&a $r $ther 'ri+i'a& %ar(et# i thePhi&i''ie# $r $ the !ate the !"t/ *e+$%e 'a/a*&e $ the arti+&e "!era''rai#e%et, $ the "#"a& )h$&e#a&e 5"atitie# a! i the $r!iar/ +$"r#e $f

    tra!e, %i"#7>a? $t %$re tha t)et/2? 'er +et there$f f$r e'e#e# a! 'r$fit#3a!chan robles virtual law library

    >*? !"tie# a! tae# 'ai! there$. (&s &mended by E.O. 156%Se+. 2=2. Ba#e# $f D"tia*&e Weiht. 8 O arti+&e# that are #"*:e+t t$ the#'e+ifi+ rate $f !"t/, *a#e! $ )eiht, the !"t/ #ha&& *e a#+ertaie! a# f$&&$)#7>a? Whe arti+&e# are !"tia*&e */ the r$## )eiht, the !"tia*&e )eiht there$f#ha&& *e the )eiht $f #a%e, t$ether )ith the )eiht $f a&& +$taier#, 'a+(ae#,h$&!er# a! 'a+(i, $f a/ (i!, i )hi+h #ai! arti+&e# are +$taie!, he&! $r'a+(e! at the ti%e $f i%'$rtati$.chan robles virtual law library

    >*? Whe arti+&e# are !"tia*&e */ the &ea& )eiht there$f #ha&& *e the )eiht $f#a%e, t$ether )ith the )eiht $f the i%%e!iate +$taier#, h$&!er# a!$r

    'a+(i i )hi+h #"+h arti+&e# are "#"a&&/ +$taie!, he&! $r 'a+(e! at the ti%e$f i%'$rtati$ a!$r, )he i%'$rte! i retai& 'a+(ae#, at the ti%e $f their #a&et$ the '"*&i+ i "#"a& retai& 5"atitie#7Pr$0i!e!, That )he arti+&e# are 'a+(e! i #i&e +$taier, the )eiht $f the&atter #ha&& *e i+&"!e! i the &ea& )eiht.chan robles virtual law library

    >+? Whe arti+&e# are !"tia*&e */ the et )eiht, the !"tia*&e )eiht there$f#ha&& *e $&/ the a+t"a& )eiht $f the arti+&e# at the ti%e $f i%'$rtati$,e+&"!i the )eiht $f the i%%e!iate a! a&& $ther +$taier#, h$&!er# $r'a+(i i )hi+h #"+h arti+&e# are +$taie!, he&! $r 'a+(e!.chan robles virtual law library

    >!? Arti+&e# affie! t$ +ar!*$ar!, +ar!#, 'a'er, )$$! $r #i%i&ar +$%%$%ateria& #ha&& *e !"tia*&e t$ether )ith the )eiht $f #"+h h$&!er#.

    >e? Whe a #i&e 'a+(ae +$tai# i%'$rte! arti+&e# !"tia*&e a++$r!i t$!ifferet )eiht#, $r t$ )eiht a! 0a&"e, the +$%%$ eteri$r re+e'ta+&e# #ha&&*e 'r$rate! a! the !ifferet 'r$'$rti$# there$f treate! i a++$r!a+e )ith the'r$0i#i$# $f thi# C$!e a# t$ the !"tia*i&it/ $r $

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    a"+ti$ #ha&& a''&/7 Pr$0i!e!, That !"t/ *a#e! $ the )eiht, 0$&"%e a!5"atit/ $f arti+&e# #ha&& *e &e0ie! a! +$&&e+te! $ the )eiht, 0$&"%e a!5"atit/ at the ti%e $f their etr/ it$ the )areh$"#e $r the !ate $fa*a!$%et, f$rfeit"re a!$r #ei"re.

    Se+. 2=. Etr/, $r With!ra)a& fr$% Wareh$"#e, f$r C$#"%'ti$. 8 I%'$rte!

    arti+&e# #ha&& *e !ee%e! etere! i the Phi&i''ie# f$r +$#"%'ti$ )he the#'e+ifie! etr/ f$r% i# 'r$'er&/ fi&e! a! a++e'te!, t$ether )ith a/ re&ate!!$+"%et# re5"ire! */ the 'r$0i#i$# $f thi# C$!e a!$r re"&ati$# t$ *e fi&e!)ith #"+h f$r% at the ti%e $f etr/, at the '$rt $r #tati$ */ the +"#t$%# $ffi+ia&!e#iate! t$ re+ei0e #"+h etr/ 'a'er# a! a/ !"tie#, tae#, fee# a!$r $ther&a)f"& +hare# re5"ire! t$ *e 'ai! at the ti%e $f %a(i #"+h etr/ ha0e *ee'ai! $r #e+"re! t$ *e 'ai! )ith the +"#t$%# $ffi+ia& !e#iate! t$ re+ei0e #"+h%$ie#, 'r$0i!e! that the arti+&e ha# 're0i$"#&/ arri0e! )ithi the &i%it# $f the'$rt $f etr/.

    I%'$rte! arti+&e# #ha&& *e !ee%e! )ith!ra) fr$% )areh$"#e i the Phi&i''ie#f$r +$#"%'ti$ )he the #'e+ifie! f$r% i# 'r$'er&/ fi&e! a! a++e'te!, t$ether)ith a/ re&ate! !$+"%et# re5"ire! */ a/ 'r$0i#i$# $f thi# C$!e a!$r

    re"&ati$# t$ *e fi&e! )ith #"+h f$r% at the ti%e $f )ith!ra)a&, */ the +"#t$%#$ffi+ia& !e#iate! t$ re+ei0e the )ith!ra)a& etr/ a! a/ !"tie#, tae#, fee#a!$r $ther &a)f"& +hare# re5"ire! t$ *e 'ai! at the ti%e $f )ith!ra)a& ha0e*ee !e'$#ite! )ith the +"#t$%# $ffi+ia& !e#iate! t$ re+ei0e #"+h 'a/%et.

    chan robles virtual law library

    PART 2SPECIAL DUTIES

    chan robles virtual law librarySe+. -=1. D"%'i D"t/. 8a. Whee0er the Se+retar/ $f Fia+e >hereiafter +a&&e! the Se+retar/? ha#rea#$ t$ *e&ie0e, fr$% i0$i+e# $r $ther !$+"%et# $r e)#'a'er#, %aaie# $rif$r%ati$ %a!e a0ai&a*&e */ a/ $0er%et ae+/ $r itere#te! 'art/, that a

    #'e+ifi+ (i! $r +&a## $f f$rei arti+&e, i# *ei i%'$rte! it$, $r #$&! $r i# &i(e&/t$ *e #$&! i the Phi&i''ie#, at a 'ri+e &e## tha it# fair 0a&"e, the i%'$rtati$a! #a&e $f )hi+h %iht i:"re, $r retar! the e#ta*&i#h%et $f, $r i# &i(e&/ t$i:"re, a i!"#tr/ 'r$!"+i &i(e $$!# i the Phi&i''ie#, he #ha&& #$ a!0i#e theTariff C$%%i##i$ >hereiafter +a&&e! the C$%%i##i$?, a! #ha&& i#tr"+t theC$&&e+t$r $f C"#t$%# t$ re5"ire a ati

    *. The C$%%i##i$, "'$ re+ei't $f the a!0i+e fr$% the Se+retar/ #ha&&+$!"+t a i0e#tiati$ t$71. erif/ if the (i! $r +&a## $f arti+&e i 5"e#ti$ i# *ei i%'$rte! it$, $r#$&! $r i# &i(e&/ t$ *e #$&! i the Phi&i''ie# at a 'ri+e &e## tha it# fair 0a&"e3chan robles virtual law library

    The fair 0a&"e $f a arti+&e #ha&& *e it# h$%e +$#"%'ti$ 'ri+e, e+&"!iitera& e+i#e ta.If the fair 0a&"e $f a arti+&e +a$t *e !eter%ie!, the f$&&$)i r"&e# #ha&& a''&/7i. If the h$%e +$#"%'ti$ 'ri+e i# "re&ia*&e *e+a"#e $f a##$+iati$ $r a+$%'e#at$r/ arrae%et *et)ee the e'$rter a! the i%'$rter $r a thir!'art/, $r if the 5"a&it/ $f &i(e t$ #i%i&ar arti+&e# #$&! */ the 'r$!"+er# f$r h$%e+$#"%'ti$ i# e&ii*&e i re&ati$ t$ the 5"a&it/ #$&! f$r e'$rtati$ t$+$"trie# $ther tha the Phi&i''ie# a# t$ *e a ia!e5"ate *a#i# f$r +$%'ari#$,the the fair 0a&"e $f the arti+&e# #ha&& *e *a#e! fr$% the e'$rt 'ri+e $f &i(earti+&e# #$&! t$ +$"trie# $ther tha the Phi&i''ie#, $r

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    chan robles virtual law library

    ii. If the +$"tr/ $f e'$rt i# a #tate6=? !a/# after the #"*%i##i$ $f the %e%$ra!a $f the'artie# )hi+h #ha&& $t *e &ater tha fiftee >1? !a/# after the ter%iati$ $f the'"*&i+ heari.+. The Se+retar/ #ha&&, )ithi #it/ >6=? !a/# after re+ei't $f the re'$rt $f theC$%%i##i$, !e+i!e )hether the arti+&e i 5"e#ti$ i# *ei i%'$rte! i 0i$&ati$

    $f thi# #e+ti$ a! #ha&& i0e !"e $ti+e $f #"+h !e+i#i$ a! #ha&& !ire+t theC$%%i##i$er $f C"#t$%# t$ +a"#e the !"%'i !"t/, t$ *e &e0ie!, +$&&e+te! a!'ai!, a# 're#+ri*e! i thi# #e+ti$, i a!!iti$ t$ a/ $ther !"tie#, tae# a!+hare# a# 're#+ri*e! i thi# #e+ti$, a!!iti$ t$ a/ $ther !"tie#, tae# a!+hare# i%'$#e! */ &a) $ #"+h arti+&e, a! $ the arti+&e# $f the #a%e #'e+ifi+(i! $r +&a## #"*#e5"et&/ i%'$rte! "!er #i%i&ar +ir+"%#ta+e# +$%i fr$% the#'e+ifi+ +$"tr/.chan robles virtual law library

    !. The D"%'i D"t/ a# 'r$0i!e! f$r i #"*6=?!a/# i%%e!iate&/ 're+e!i the fi&i $f the 'r$te#t are +$0ere!*/ the i0e#tiati$. H$)e0er, i +a#e# $f #"*#e5"et i%'$rtati$# $f the #a%e

    (i! $r +&a## $f arti+&e fr$% the #'e+ifi+ +$"tr/ a%e! i the 'r$te#t, the!"%'i !"t/ #ha&& *e e5"a& t$ the !iffere+e *et)ee the a+t"a& '"r+ha#e 'ri+ea! the fair 0a&"e a+t"a&&/ ei#ti at the ti%e $f i%'$rtati$ a# !eter%ie! */the Tariff C$%%i##i$ fr$% the #"''$rti !$+"%et# #"*%itte! $r fr$% $therre&ia*&e #$"r+e#.chan robles virtual law library

    e. Pe!i i0e#tiati$ a! fia& !e+i#i$ $f the +a#e, the arti+&e i5"e#ti$, a! arti+&e# $f the #a%e #'e+ifi+ (i! $r +&a## #"*#e5"et&/ i%'$rte!"!er #i%i&ar +ir+"%#ta+e#, #ha&& *e re&ea#e! t$ the $)er, i%'$rter, +$#iee

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    $r aet "'$ the i0i $f a *$! i a a%$"t e5"a& t$ t)i+e the e#ti%ate!!"tia*&e 0a&"e there$f.f. A/ arie0e! 'art/ %a/ a''ea& $&/ the a%$"t $f the !"%'i !"t/ t$the C$"rt $f Ta A''ea i the #a%e %aer a! )ithi the #a%e 'eri$!'r$0i!e! f$r */ &a) i the +a#e $f a''ea& fr$% !e+i#i$ $f the C$%%i##i$er $fC"#t$%#.

    . >1? The arti+&e, if it ha# $t *ee 're0i$"#&/ re&ea#e! "!er *$! a#'r$0i!e! f$r i #"*#e+ti$ e here$f, #ha&& *e re&ea#e! after 'a/%et */ the 'art/+$+ere! $f the +$rre#'$!i !"%'i !"t/ i a!!iti$ t$ a/ $r!iar/ !"tie#,tae#, a! +hare#, if a/, $r re

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    (. A/ !"%'i !e+i#i$ 'r$%"&ate! */ the Se+retar/ #ha&& *e effe+ti0e f$r a'eri$! $f fi0e /ear# fr$% the ti%e $f it# 'r$%"&ati$ e+e't "'$ there're#etati$ $f the itere#te! 'art/ $f the e+e##it/ t$ +$ti"e# thei%'&e%etati$ $f #ai! !e+i#i$, i )hi+h +a#e the Se+retar/ #ha&& a!0i+e theC$%%i##i$ t$ +$!"+t a i0e#tiati$ t$ !eter%ie )hether the +$!iti$# i'arara'h# *-? %$th# *ef$re the e'irati$ $f the 'eri$!.

    A&& i!"#trie# 'r$te+te! */ a/ !"%'i !e+i#i$ f$r fi0e /ear# $r %$re fr$% theti%e $f it# 'r$%"&ati$ %a/ a''&/ f$r ete#i$ t$ the Se+retar/ )ithi #i >6?%$th# fr$% effe+ti0it/ $f thi# De+ree. The !e+i#i$ #ha&& *e !ee%e! ter%iate!"'$ fai&"re t$ fi&e the a''&i+ati$ )ithi the 'eri$! #$ 'r$0i!e!.Jchan robles virtual law library

    &. The Se+retar/ a! the C$%%i##i$ #ha&& 'r$%"&ate a&& r"&e# a!re"&ati$# e+e##ar/ t$ +arr/ $"t their re#'e+ti0e f"+ti$# "!er thi# Se+ti$.

    Se+. -=2. C$"ter0ai&i D"t/. 8a. Whee0er a/ arti+&e i# !ire+t&/ $r i!ire+t&/ rate! a/ *$"t/, #"*#i!/$r #"*0eti$ "'$ it# 'r$!"+ti$, %a"fa+t"re $r e'$rtati$ i the +$"tr/ $f$rii a!$r e'$rtati$, a! the i%'$rtati$ $f )hi+h ha# *ee !eter%ie! */the Se+retar/, after i0e#tiati$ a! re'$rt $f the C$%%i##i$, a# &i(e&/ t$ i:"rea e#ta*&i#he! i!"#tr/, $r 're0et $r +$#i!era*&/ retar! the e#ta*&i#h%et $f ai!"#tr/ i the Phi&i''ie#, there #ha&& *e &e0ie! a +$"ter0ai&i !"t/ e5"a& t$the a#+ertaie! $r e#ti%ate! a%$"t $f #"+h *$"t/, +$"ter0ai&i !"t/ e5"a& t$the a#+ertaie! $r e#ti%ate! a%$"t $f #"+h *$"t/, #"*#i!/ $r #"*0eti$7Pr$0i!e!, That the i:"r/ +riteri$ t$ a !$%e#ti+ i!"#tr/ #ha&& *e a''&ie! $&/ i+a#e $f i%'$rt# fr$% +$"trie# )hi+h a!here t$ the @ATT C$!e $ S"*#i!ie# a!C$"ter0ai&i D"tie#3 Pr$0i!e! f"rther, That the ee%'ti$ $f a/ e'$rte!arti+&e fr$% !"t/ $r ta i%'$#e! $ &i(e arti+&e# )he !e#tie! f$r +$#"%'ti$

    i the +$"tr/ $f $rii a!$r e'$rtati$ $r the ref"!i $f #"+h !"t/ $r ta,#ha&& $t *e !ee%e! t$ +$#tit"te a rat $f a *$"t/, #"*#i!/ $r #"*0eti$)ithi the %eai $f thi# #"*#e+ti$7 Pr$0i!e!, f"rther%$re, That #h$"&! aarti+&e *e a&&$)e! !ra)*a+( */ the +$"tr/ $f $rii a!$r e'$rtati$, $&/ thea#+ertaie! $r e#ti%ate! e+e## $f the a%$"t $f the !ra)*a+( $0er the t$ta&a%$"t $f the !"tie# a!$r itera& tae#, if a/, #ha&& +$#tit"te a *$"t/,#"*#i!/ $r #"*0eti$7 Pr$0i!e!, fia&&/, That 'etiti$# f$r i%'$#iti$ $f+$"ter0ai&i !"t/ #ha&& *e fi&e! )ith the Se+retar/ $f Fia+e. U'$ fi!i $f a'ri%a fa+ie +a#e $f *$"t/, #"*#i!/ $r #"*0eti$ e:$/e! */ the i%'$rte! arti+&ea! i:"r/ t$, $r &i(e&ih$$! $f i:"r/ t$ a !$%e#ti+ i!"#tr/, the Se+retar/ #ha&&refer the +a#e t$ the Tariff C$%%i##i$ f$r i0e#tiati$ f$r i0e#tiati$ a!#ha&& i#tr"+t the C$%%i##i$er $f C"#t$%# t$ re5"ire the fi&i $f +$"ter0ai&i*$!# f$r i%'$rtati$# etere! !"ri the 'e!e+/ $f +$"ter0ai&i'r$+ee!i#3

    chan robles virtual law library*. The Se+retar/ #ha&&, after re+ei't $f the re'$rt# $f the C$%%i##i$, !e+i!e

    )hether the arti+&e i 5"e#ti$ i# rate! a/ *$"t/, #"*#i!/ $r #"*0eti$ a!if #$, fi the +$"ter0ai&i !"t/ e5"a& t$ the a#+ertaie! $r e#ti%ate! *$"t/,#"*#i!/ $r #"*0eti$.He #ha&& i0e !"e $ti+e $f hi# !e+i#i$ a! #ha&& !ire+t theC$%%i##i$er $f C"#t$%# t$ +a"#e the +$"ter0ai&i !"t/ t$ *e &e0ie!, +$&&e+te!a! 'ai! i a!!iti$ t$ a/ $r!iar/ !"tie#, tae# a! +hare# i%'$#e! */ &a) $#"+h arti+&e# a! $ arti+&e# $f the #a%e #'e+ifi+ (i! $r +&a## #"*#e5"et&/i%'$rte! "!er #i%i&ar +ir+"%#ta+e#3

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    +. Pe!i i0e#tiati$ a! fia& !e+i#i$ $f the +a#e, the arti+&e i 5"e#ti$#ha&& $t *e re&ea#e! fr$% +"#t$%# +"#t$!/ t$ the $)er e+e't "'$ the fi&i $fa *$! e5"a& t$ the a#+ertaie! $r e#ti%ate! a%$"t $f *$"t/, #"*#i!/ $r#"*0eti$ a# 'r$0i#i$a&&/ !eter%ie! */ the Se+retar/ $f Fia+e3

    !. The arti+&e, if $t 're0i$"#&/ re&ea#e! "!er *$! a# 'r$0i!e! f$r i thi#

    #e+ti$, #ha&& *e re&ea#e! after 'a/%et */ the 'art/ +$+ere! $f the+$rre#'$!i +$"ter0ai&i !"t/ i a!!iti$ t$ a/ $r!iar/ !"tie#, tae# a!+hare#, if a/, $r re-? %$th# *ef$re the e'irati$ $f the 'eri$!.

    . The Se+retar/ a! the C$%%i##i$ #ha&& 'r$%"&ate a&& r"&e# a!re"&ati$# e+e##ar/ t$ +arr/ $"t their re#'e+ti0e f"+ti$# "!er thi# #e+ti$.

    Se+. -=-. Mar(i $f I%'$rte! Arti+&e# a! C$taier#. 8a. Mar(i $f Arti+&e#. 8 E+e't a# hereiafter 'r$0i!e!, e0er/ arti+&e $ff$rei $rii >$r it# +$taier, a# 'r$0i!e! i #"*#e+ti$ * here$f? i%'$rte! it$the Phi&i''ie# #ha&& *e %ar(e! i a/ $ffi+ia& &a"ae $f the Phi&i''ie# a! i a+$#'i+"$"# '&a+e a# &ei*&/, i!e&i*&/ a! 'er%aet&/ a# the at"re $f thearti+&e >$r +$taier? )i&& 'er%it i #"+h %aer a# t$ i!i+ate t$ a "&ti%ate'"r+ha#er i the Phi&i''ie# the a%e $f the +$"tr/ $f $rii $f the arti+&e. TheC$%%i##i$er $f C"#t$%# #ha&&, )ith the a''r$0a& $f the !e'art%et hea!, i##"er"&e# a! re"&ati$# t$ 8

    1. Deter%ie the +hara+ter $f )$r!# a! 'hra#e# $r a**re0iati$ there$f)hi+h #ha&& *e a++e'ta*&e a# i!i+ati the +$"tr/ $f $rii a! 're#+ri*e a/rea#$a*&e %eth$! $f %ar(i, )hether */ 'riti, #te+i&i, #ta%'i,*ra!i, &a*e&&i $r */ a/ $ther rea#$a*&e %eth$!, a! a +$#'i+"$"# '&a+e $the arti+&e $r +$taier )here the %ar(i #ha&& a''ear.chan robles virtual law library

    2. Re5"ire the a!!iti$ $f a/ $ther )$r!# $r #/%*$ )hi+h %a/ *ea''r$'riate t$ 're0et !e+e'ti$ $r %i#ta(e a# t$ the $rii $f the arti+&e $r a# t$the $rii $f a/ $ther arti+&e )ith )hi+h #"+h i%'$rte! arti+&e i# "#"a&&/

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    +$%*ie! #"*#e5"et t$ i%'$rtati$ *"t *ef$re !e&i0er/ t$ a "&ti%ate '"r+ha#er3a!-. A"th$rie the e+e'ti$ $f a/ arti+&e fr$% the re5"ire%et# $f %ar(i ifhereiafter referre! t$ a# NEDA?, i# here*/ e%'$)ere!7 >1? t$ i+rea#e, re!"+e $r

    re%$0e ei#ti 'r$te+ti0e rate# $f i%'$rt !"t/ >i+&"!i a/ e+e##ar/ +haei +&a##ifi+ati$?. The ei#ti rate# %a/ *e i+rea#e! $r !e+rea#e! t$ a/ &e0e&, i$e $r #e0era& #tae# *"t i $ +a#e #ha&& the i+rea#e! rate $f i%'$rt !"t/ *ehiher tha a %ai%"% $f $e h"!re! >1==? 'er +et a! 0a&$re%3 >2? t$ e#ta*&i#hi%'$rt 5"$ta $r t$ *a i%'$rt# $f a/ +$%%$!it/, a# %a/ *e e+e##ar/3 a! >-? t$i%'$#e a a!!iti$a& !"t/ $ a&& i%'$rt# $t e+ee!i te >1=? 'er +et a!0a&$re% )hee0er e+e##ar/3 Pr$0i!e!, That "'$ 'eri$!i+ i0e#tiati$# */ theTariff C$%%i##i$ a! re+$%%e!ati$ $f the NEDA, the Pre#i!et %a/ +a"#e ara!"a& re!"+ti$ $f 'r$te+ti$ &e0e rate! i Se+ti$ Oe H"!re! a! F$"r $fthi# C$!e, i+&"!i th$#e #"*#e5"et&/ rate! '"r#"at t$ thi# #e+ti$.chan robles virtual law library

    *. Bef$re a/ re+$%%e!ati$ i# #"*%itte! t$ the Pre#i!et */ the NEDA'"r#"at t$ the 'r$0i#i$# $f thi# #e+ti$, e+e't i the i%'$#iti$ $f a

    a!!iti$a& !"t/ $t e+ee!i te >1=? 'er +et a! 0a&$re%, the C$%%i##i$ #ha&&+$!"+t a i0e#tiati$ i the +$"r#e $f )hi+h the/ #ha&& h$&! '"*&i+ heari#)herei itere#te! 'artie# #ha&& *e aff$r!e! rea#$a*&e $''$rt"it/ t$ *e 're#et,'r$!"+e e0i!e+e a! t$ *e hear!. The C$%%i##i$ #ha&& a$ hear the 0ie)# a!re+$%%e!ati$# $f a/ $0er%et $ffi+e, ae+/ $r i#tr"%eta&it/+$+ere!. The C$%%i##i$ #ha&& #"*%it their fi!i# a! re+$%%e!ati$# t$the NEDA )ithi thirt/ >-=? !a/# after the ter%iati$ $f the '"*&i+ heari#.chan robles virtual law library

    +. The '$)er $f the Pre#i!et t$ i+rea#e $r !e+rea#e rate# $f i%'$rt !"t/)ithi the &i%it# fie! i #"*#e+ti$ a #ha&& i+&"!e the a"th$rit/ t$ %$!if/ thef$r% $f !"t/. I %$!if/i the f$r% $f !"t/, the +$rre#'$!i a! 0a&$re% $r#'e+ifi+ e5"i0a&et# $f the !"t/ )ith re#'e+t t$ i%'$rt# fr$% the 'ri+i'a&+$%'eti f$rei +$"tr/ f$r the %$#t re+et re're#etati0e 'eri$! #ha&& *e "#e!a# *a#e#.!. The C$%%i##i$er $f C"#t$%# #ha&& re"&ar&/ f"ri#h the C$%%i##i$ a+$'/ $f a&& +"#t$%# i%'$rt etrie# a# fi&e! i the B"rea" $f C"#t$%#. TheC$%%i##i$ $r it# !"&/ a"th$rie! re're#etati0e# #ha&& ha0e a++e## t$, a! theriht t$ +$'/ a&& &i5"i!ate! +"#t$%# i%'$rt etrie# a! $ther !$+"%et#a''e!e! theret$ a# fia&&/ fi&e! i the C$%%i##i$ $ A"!it.

    e. The NEDA #ha&& 'r$%"&ate r"&e# a! re"&ati$# e+e##ar/ t$ +arr/ $"tthe 'r$0i#i$# $f thi# #e+ti$.

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    f. A/ Or!er i##"e! */ the Pre#i!et '"r#"at t$ the 'r$0i#i$# $f thi##e+ti$ #ha&& ta(e effe+t thirt/ >-? !a/# after 'r$%"&ati$, e+e't i thei%'$#iti$ $f a!!iti$a& !"t/ $t e+ee!i te >1=? 'er +et a! 0a&$re% )hi+h#ha&& ta(e effe+t at the !i#+reti$ $f the Pre#i!et.

    Se+. 4=2. Pr$%$ti$ $f F$rei Tra!e. 8

    a. F$r the '"r'$#e $f e'a!i f$rei %ar(et# f$r Phi&i''ie 'r$!"+t# a# a%ea# $f a##i#ta+e i the e+$$%i+ !e0e&$'%et $f the +$"tr/, i $0er+$%i!$%e#ti+ "e%'&$/%et, i i+rea#i the '"r+ha#i '$)er $f the Phi&i''ie'e#$, a! i e#ta*&i#hi a! %aitaii *etter re&ati$# *et)ee the Phi&i''ie#a! $ther +$"trie#, the Pre#i!et, i# a"th$rie! fr$% ti%e t$ ti%e7>1? T$ eter it$ tra!e aree%et# )ith f$rei $0er%et# $ri#tr"%eta&itie# there$f3 a!chan robles virtual law library

    >2? T$ %$!if/ i%'$rt !"tie# >i+&"!i a/ e+e##ar/ +hae i +&a##ifi+ati$?a! $ther i%'$rt re#tri+ti$#, a# are re5"ire! $r a''r$'riate t$ +arr/ $"t a!'r$%$te f$rei tra!e )ith $ther +$"trie#7 Pr$0i!e!, h$)e0er, That i %$!if/ii%'$rt !"tie# $r fii i%'$rt 5"$ta the re5"ire%et# 're#+ri*e! i #"*#e+ti$ a$f Se+ti$ 4=1 #ha&& *e $*#er0e!7 Pr$0i!e!, f"rther, That a/ %$!ifi+ati$ $f

    i%'$rt !"tie# a! a/ fii $f i%'$rt 5"$ta# %a!e '"r#"at t$ thi# aree%et$ ASEAN Preferetia& Tra!i Arrae%et# ratifie! $ A""#t 1, 1 #ha&& $t*e #"*:e+t t$ the &i%itati$# $f af$re#ai! #e+ti$ a $f Se+ti$ 4=1.*. The !"tie# a! $ther i%'$rt re#tri+ti$# a# %$!ifie! i #"*#e+ti$ aa*$0e, #ha&& a''&/ t$ arti+&e# )hi+h are the r$)th, 'r$!"+e $r %a"fa+t"re $f the#'e+ifi+ +$"tr/, )hether i%'$rte! !ire+t&/ $r i!ire+t&/, )ith )hi+h thePhi&i''ie# ha# etere! it$ a tra!e aree%et7 Pr$0i!e!, That the Pre#i!et %a/#"#'e! the a''&i+ati$ $f a/ +$+e##i$ t$ arti+&e# )hi+h are the r$)th,'r$!"+e $r %a"fa+t"re $f #"+h +$"tr/ *e+a"#e $f a+t# >i+&"!i the $'erati$#$f iterati$a& +arte? $r '$&i+ie# )hi+h i hi# $'ii$ te! t$ !efeat the'"r'$#e# #et i thi# #e+ti$3 a! the !"tie# a! $ther i%'$rt re#tri+ti$# a#e$tiate! #ha&& *e i f$r+e a! effe+t fr$% a! after #"+h ti%e a# #'e+ifie! i theOr!er.chan robles virtual law library

    +. N$thi i thi# #e+ti$ #ha&& *e +$#tr"e! t$ i0e a/ a"th$rit/ t$ +a+e&$r re!"+e i a/ %aer a/ $f the i!e*te!e## $f a/ f$rei +$"tr/ t$ thePhi&i''ie# $r a/ +&ai% $f the Phi&i''ie# aai#t a/ f$rei +$"tr/.!. Bef$re a/ tra!e aree%et i# +$+&"!e! )ith a/ f$rei $0er%et $ri#tr"%eta&it/ there$f, rea#$a*&e '"*&i+ $ti+e $f the iteti$ t$ e$tiate aaree%et )ith #"+h $0er%et $r i#tr"%eta&it/ #ha&& *e i0e i $r!er thaa/ itere#te! 'er#$ %a/ ha0e a $''$rt"it/ t$ 're#et hi# 0ie)# t$ theC$%%i##i$ )hi+h #ha&& #ee( if$r%ati$ a! a!0i+e fr$% the De'art%et $fAri+"&t"re, De'art%et $f Nat"ra& Re#$"r+e#, De'art%et $f Tra!e a! I!"#tr/,De'art%et $f T$"ri#%, the Cetra& Ba( $f the Phi&i''ie#, the De'art%et $fF$rei Affair#, the B$ar! $f I0e#t%et# a! fr$% #"+h $ther #$"r+e# a# it %a/!ee% a''r$'riate.

    e. >1? I a!0i#i the Pre#i!et, a# a re#"&t $f the tra!e aree%et etere!it$, the C$%%i##i$ #ha&& !eter%ie )hether the !$%e#ti+ i!"#tr/ ha# #"ffere!$r i# *ei threatee! )ith i:"r/ a! )hether the )h$&e#a&e 'ri+e# at )hi+h the!$%e#ti+ 'r$!"+t# are #$&! are rea#$a*&e, ta(i it$ a++$"t the +$#t $f ra)%ateria, &a*$r, $0erhea!, a fair ret"r $ i0e#t%et, a! the $0era&& effi+ie+/$f the i!"#tr/.

    >2? The NEDA #ha&& e0a&"ate the re'$rt $f the C$%%i##i$ a! #"*%itre+$%%e!ati$# t$ the Pre#i!et.

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    chan robles virtual law library

    >-? U'$ re+ei't $f the re'$rt $f the fi!i# a! re+$%%e!ati$# $f theNEDA, the Pre#i!et %a/ 're#+ri*e #"+h a!:"#t%et# i the rate# $f i%'$rt!"tie#, )ith!ra), %$!if/ $r #"#'e!, i )h$&e $r i 'art, $r i#tit"te #"+h $theri%'$rt re#tri+ti$# a# the NEDA re+$%%e!# t$ *e e+e##ar/ i $r!er t$ f"&&/'r$te+t !$%e#ti+ i!"#tr/ a! the +$#"%er#, #"*:e+t t$ the +$!iti$ that the)h$&e#a&e 'ri+e# $f the !$%e#ti+ 'r$!"+t# +$+ere! #ha&& *e re!"+e! t$, $r%aitaie! at, the &e0e& re+$%%e!e! */ the NEDA "&e## f$r $$! +a"#e #h$),a i+rea#e there$f, a# re+$%%e!e! */ NEDA, i# a"th$rie! */ thePre#i!et. Sh$"&! i+rea#e# *e %a!e )ith$"t #"+h a"th$rit/, the NEDA #ha&&i%%e!iate&/ $tif/ the Pre#i!et, )h$ #ha&& a&&$) the i%'$rtati$ $f +$%'eti'r$!"+t# i #"+h 5"atitie# a# t$ 'r$te+t the '"*&i+ fr$% the "a"th$rie!i+rea#e i )h$&e#a&e 'ri+e#.f. Thi# #e+ti$ #ha&& $t 're0et the effe+ti0it/ $f a/ ee+"ti0e aree%et $ra/ f"t"re 'referetia& tra!e aree%et )ith a/ f$rei +$"tr/.chan robles virtual law library

    . The NEDA a! the C$%%i##i$ are a"th$rie! t$ 'r$%"&ate #"+hrea#$a*&e 'r$+e!"re, r"&e# a! re"&ati$# a# the/ %a/ !ee% e+e##ar/ t$ee+"te their re#'e+ti0e f"+ti$# "!er thi# #e+ti$.

    PART 4

    TARIFF COMMISSION chan robles virtual law librarySe+. =1. Chief Offi+ia $f the Tariff C$%%i##i$. 8 The Offi+ia $f the TariffC$%%i##i$ #ha&& *e the Chair%a a! t)$ >2? Me%*er C$%%i##i$er# t$ *ea''$ite! */ the Pre#i!et $f the Phi&i''ie#.chan robles virtual law library

    Se+. =2. "a&ifi+ati$#. 8 N$ 'er#$ #ha&& *e e&ii*&e f$r a''$it%et a#Chair%a a! Tariff C$%%i##i$er# "&e## the/ are at"ra&

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    Se+. =. F"+ti$# $f the C$%%i##i$. 8 The C$%%i##i$ #ha&& i0e#tiate8

    >a? the a!%ii#trati$ $f, a! the fi#+a& a! i!"#tria& effe+t# $f, the tariff a!+"#t$%# &a)# $f thi# +$"tr/ $) i f$r+e $r )hi+h %a/ hereafter *e ea+te!3chan robles virtual law library

    >*? the re&ati$ *et)ee the rate# $f !"t/ $ ra) %ateria a! the fii#he! $r'art&/ fii#he! 'r$!"+t#3chan robles virtual law library

    >+? the effe+t# $f a! 0a&$re% a! #'e+ifi+ !"tie# a! $f +$%'$"!# #'e+ifi+ a!a! 0a&$re% !"tie#3>!? a&& 5"e#ti$# re&ati0e t$ the arrae%et $f #+he!"&e# a! +&a##ifi+ati$ $farti+&e# i the #e0era& #e+ti$# $f the tariff &a)3

    >e? the tariff re&ati$# *et)ee the Phi&i''ie# a! f$rei +$"trie#,+$%%er+ia& treatie#, 'referetia& 'r$0i#i$#, e+$$%i+ a&&ia+e#, the effe+t $fe'$rt *$"tie# a! 'referetia& tra#'$rtati$ rate#3

    >f? the 0$&"%e $f i%'$rtati$# +$%'are! )ith !$%e#ti+ 'r$!"+ti$ a!

    +$#"%'ti$3

    >? +$!iti$#, +a"#e# a! effe+t# re&ati t$ +$%'etiti$ $f f$rei i!"#trie#)ith th$#e $f the Phi&i''ie#, i+&"!i !"%'i a! +$#t $f 'r$!"+ti$3

    >h? i eera&, t$ i0e#tiate the $'erati$ $f +"#t$%# a! tariff &a)#,i+&"!i their re&ati$ t$ the ati$a& re0e"e#, their effe+t "'$ the i!"#trie#a! &a*$r $f the +$"tr/, a! t$ #"*%it re'$rt# $f it# i0e#tiati$ a# hereiafter'r$0i!e!3 a!

    >i? the at"re a! +$%'$#iti$ $f, a! the +&a##ifi+ati$ $f, arti+&e# a++$r!it$ tariff +$%%$!it/ +&a##ifi+ati$ a! hea!i "%*er f$r +"#t$%# re0e"e a!$ther re&ate! '"r'$#e# )hi+h #ha&& *e f"ri#he! t$ NEDA, B$ar! $f I0e#t%et#,

    Cetra& Ba( $f the Phi&i''ie#, a! Se+retar/ $f Fia+e.

    Se+. =6. A##i#ta+e t$ the Pre#i!et a! C$re## $f the Phi&i''ie#. 8 I$r!er that the Pre#i!et a! the C$re## %a/ #e+"re if$r%ati$ a! a##i#ta+e,it #ha&& *e the !"t/ $f the C$%%i##i$ t$ 8>a? A#+ertai +$0er#i$ +$#t# a! +$#t# $f 'r$!"+ti$ i the 'ri+i'a&r$)i, 'r$!"+i $r %a"fa+t"ri +eter# $f the Phi&i''ie#, )hee0er'ra+ti+a*&e3chan robles virtual law library

    >*? A#+ertai +$0er#i$ +$#t# a! +$#t# $f 'r$!"+ti$ i the 'ri+i'a&r$)i, 'r$!"+i $r %a"fa+t"ri +eter# $f f$rei +$"trie# $f arti+&e#i%'$rte! it$ the Phi&i''ie# )hee0er #"+h +$0er#i$ +$#t# $r +$#t# $f'r$!"+ti$ are e+e##ar/ f$r +$%'ari#$ )ith th$#e i the Phi&i''ie#3chan robles virtual law library

    >+? Se&e+t a! !e#+ri*e re're#etati0e arti+&e# i%'$rte! it$ the Phi&i''ie##i%i&ar t$, $r +$%'ara*&e )ith, th$#e &$+a&&/ 'r$!"+e!3 #e&e+t a! !e#+ri*earti+&e#$f the Phi&i''ie# #i%i&ar t$, $r +$%'ara*&e )ith, #"+h i%'$rte! arti+&e3 $*taia! fi&e #a%'&e# $f arti+&e# #$ #e&e+te! )hee0er a!0i#a*&e3>!? A#+ertai i%'$rt +$#t# $f #"+h re're#etati0e arti+&e# #$ #e&e+te!3

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    >e? A#+ertai the r$)er#, 'r$!"+er# $r %a"fa+t"re# #e&&i 'ri+e# i the'ri+i'a& r$)i, 'r$!"+i, $r %a"fa+t"ri +eter# i the Phi&i''ie#, $f thearti+&e# $f the Phi&i''ie#, #$ #e&e+te!3

    >f? A#+ertai a&& $ther fa+t# )hi+h )i&& #h$) the !iffere+e i, $r )hi+h affe+t+$%'etiti$ *et)ee, arti+&e# $f the Phi&i''ie# a! th$#e i%'$rte! i the

    'ri+i'a& %ar(et# $f the Phi&i''ie#3

    >? A#+ertai +$0er#i$ +$#t# a! +$#t# $f 'r$!"+ti$ i+&"!i effe+t# $ftariff %$!ifi+ati$# $r i%'$rt re#tri+ti$# $ 'ri+e# i the 'ri+i'a& r$)i,'r$!"+i $r %a"fa+t"ri +eter# i the Phi&i''ie#, )hee0er 'ra+ti+a*&e3 a!

    >h? S"*%it a"a& re'$rt# $f the#e t$ the Pre#i!et $f the Phi&i''ie#, +$'/ $f)hi+h #ha&& *e f"ri#he! t$ the NEDA, Cetra& Ba( $f thePhi&i''ie#, De'art%et$f Fia+e a! the B$ar! $f I0e#t%et#.

    Se+. =. Re'$rt# $f the C$%%i##i$. 8 The C$%%i##i$ #ha&& '&a+e at the!i#'$#a& $f the Pre#i!et a! a/ %e%*er $f the C$re## $f the Phi&i''ie# $r it#%e%*er there$f a&& if$r%ati$ at it# +$%%a!3 #ha&& %a(e #"+h i0e#tiati$a! re'$rt a# %a/ *e re5"ire! */ the Pre#i!et a! the C$re## $f thePhi&i''ie# a! #ha&& re'$rt t$ the Pre#i!et a! C$re## $ the fir#t M$!a/ $fDe+e%*er $f ea+h /ear hereafter a #tate%et $f %eth$!# a!$'te! a! a #"%%ar/$f a&& re'$rt# %a!e !"ri the /ear.chan robles virtual law library

    Se+. =9. A++e## t$ D$+"%et# a! A##i#ta+e t$ the C$%%i##i$. 8 TheC$%%i##i$ $r it# !"&/ a"th$rie! re're#etati0e #ha&& ha0e a++e## t$ a/!$+"%et, 'a'er $r re+$r!, 'ertiet t$ the #"*:e+t %atter "!er i0e#tiati$, ithe '$##e##i$ $f a/ 'er#$, fir%, +$

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    chan robles virtual law library

    TITLE IIIEKPORT TARIFF AND PREMIUM DUTY

    chan robles virtual law library

    Se+. 14. E'$rt Pr$!"+t# #"*:e+t t$ D"t/ a! Rate#. 8 There #ha&& *e &e0ie!,a##e##e! a! +$&&e+te! a e'$rt !"t/ $ the r$## F.O.B. 0a&"e at the ti%e $f#hi'%et *a#e! $ the 're0ai&i rate $f e+hae, $f the f$&&$)i 'r$!"+t# ia++$r!a+e )ith the #+he!"&e #'e+ifie! i the +$&"% E'$rt D"t/.chan robles virtual law library

    I a!!iti$ t$ the e'$rt !"tie#, herei referre! t$ a# *a#i+ rate, there #ha&& *e&e0ie!, a##e##e! a! +$&&e+te! a 're%i"% !"t/ $ the !iffere+e *et)ee the+"rret 'ri+e a# e#ta*&i#he! */ the B"rea" $f C"#t$%# a! the *a#e 'ri+e $f the'r$!"+t# i a++$r!a+e )ith the #+he!"&e #'e+ifie! "!er the +$&"% Pre%i"%D"t/3 Pr$0i!e!, That #h$"&! the +"rret 'ri+e $f a/ e'$rt 'r$!"+t *e *e&$) thee#ta*&i#he! *a#e 'ri+e, the $&/ the *a#i+ rate #ha&& *e a''&ie!7 Pr$0i!e!, f"rther,That, iitia&&/, the *a#e 'ri+e "'$ )hi+h the 're%i"% !"t/ #ha&& *e &e0ie! eiht/'er +et"% >9=? $f the F.O.B. 0a&"e $f e'$rt# e#ta*&i#he! */ the B"rea" $fC"#t$%# f$r Fe*r"ar/ 14. The Nati$a& E+$$%i+ a! De0e&$'%et A"th$rit/#ha&&, fr$% ti%e t$ ti%e, re0ie) a! e#ta*&i#h #"+h *a#e 'ri+e# ta(i it$a++$"t, a%$ $ther#, the +$#t +$!iti$# i 0ari$"# i!"#trie#.

    chan robles virtual law library

    EKPORT PRODUCTS EKPORT DUTY 1

    chan robles virtual law library

    W$$! Pr$!"+t#

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    2. L"%*er-. eeer

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    *? Ir$+? Chr$%ite

    2. @$&!chan robles virtual law library

    -. N$

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    . Si&0erP&at a! eeta*&e Pr$!"+t#chan robles virtual law library

    1. A*a+a >#tri''e! he%', %a"fa+t"re!?2. Baaa

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    *? M$&a##e#6. T$*a++$a? T$*a++$ &eafchan robles virtual law library

    *? S+ra' t$*a++$Ai%a& Pr$!"+t#1. Shri%' a! Pra)#F$r '"r'$#e# $f +$%'"ti the !"t/, the +$#t $f 'a+(ai a! +rati %ateria#ha&& *e !e!"+ti*&e fr$% the e'$rt 0a&"e, 'r$0i!e! #"+h %ateria are!$%e#ti+a&&/ %a"fa+t"re! "#i a #"*#tatia& '$rti$ $f &$+a& ra) %ateria, a#!eter%ie! */ the B$ar! $f I0e#t%et#.

    chan robles virtual law library

    Se+. 1. F&ei*&e C&a"#e. 8 The Pre#i!et, "'$ re+$%%e!ati$ $f theNati$a& E+$$%i+ a! De0e&$'%et A"th$rit/, %a/ #"*:e+t a/ $f the a*$0e'r$!"+t# t$ hiher $r &$)er rate# $f !"t/ 'r$0i!e! i thi# Tit&e, i+&"!e a!!iti$a&'r$!"+t#, e+&"!e $r ee%'t a/ 'r$!"+t fr$% thi# Tit&e, $r a!!iti$a&&/ #"*:e+ta/ 'r$!"+t t$ a e'$rt 5"$ta. I the eer+i#e $f thi# a"th$rit/ the Pre#i!et#ha&& ta(e it$ a++$"t7 >1? the '$&i+/ $f e+$"rai !$%e#ti+ 'r$+e##i3 >2? the're0ai&i 'ri+e# $f e'$rt 'r$!"+t# i the )$r&! %ar(et3 >-? the a!0atae#$*taie! */ e'$rt 'r$!"+t# fr$% iterati$a& aree%et# t$ )hi+h thePhi&i''ie# i# a #iat$r/3 >4? the 'referetia& treat%et rate! t$ $"r e'$rt'r$!"+t# */ f$rei $0er%et#3 a! >? the ee! t$ %eet !$%e#ti+ +$#"%'ti$re5"ire%et#.chan robles virtual law library

    Se+. 16. A##e##%et a! C$&&e+ti$ $f the D"t/. 8 The !"t/ #ha&& *ea##e##e! */ the B"rea" $f C"#t$%# a! +$&&e+te! */ the B"rea" thr" a"th$rie!aet *a(# $f the Cetra& Ba( $t &ater tha -= !a/# fr$% the !ate $f #hi'%et.

    chan robles virtual law library

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    Se+. 1. Defi+ie+/ a! S"r+hare#. 8 I +a#e the !"t/ i# $t f"&&/ 'ai! atthe ti%e #'e+ifie! here$f, the !efi+ie+/ #ha&& *e i+rea#e! */ a a%$"te5"i0a&et t$ t)et/