Article 163p. 163

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

d. Articles, instruments, drugs and substances designed,

intended or adapted for producing unlawful abortion, or

any printed matter which advertises or describes or gives

directly or indirectly information where, how or by whom

unlawful abortion is produced.

e. Roulette wheels, gambling outfits, loaded dice, marked

cards, machines, apparatus or mechanical devices used in

gambling,

or

in

the

distribution

of

money,

cigars,

cigarettes or other articles when such distribution is

dependent upon chance, including jackpot and pinball

machines or similar contrivances, or parts thereof.

f.

Lottery

and

sweepstakes

tickets

except

those

authorized

by

the

Philippine

Government,

advertisements thereof and lists of drawings therein.

g. Any article manufactured in whole or in part of gold,

silver or other precious metals or alloys thereof, the

stamps, brands or marks of which do not indicate the

actual fineness of quality of said metals or alloys.

h. Any adulterated or misbranded articles of food or any

adulterated

or

misbranded

drug

in violation of the

provisions of the "Food and Drugs Act".

i. Marijuana, opium, poppies, coca leaves, heroin or any

other narcotics or synthetic drugs which are or may

hereafter be declared habit forming by the President of

the Philippines, or any compound, manufactured salt,

derivative, or preparation thereof, except when imported

by the Government of the Philippines or any person duly

authorized by the Dangerous Drugs Board for medicinal

purposes only.

j. Opium pipes and parts thereof, of whatever material.

k. All other articles and parts thereof, the importation of

which is prohibited by law or rules and regulations issued

by competent authority. (As amended by Presidential

Decree No. 34).

SECTION

103.

Abbreviations.

—

The

following

abbreviations used in this Code shall represent the terms

indicated:

ad val.

For ad valorem

e.g.

For exempli gratia , meaning "for example" .

i.e.

For id est , meaning "that is" .

hd.

For head .

kg.

For kilogram.

kgs.

For kilograms.

l.

For liter.

g.w.

For gross weight .

l.w.

For legal weight .

n.w.

For net weight .

SECTION 104. All tariff schedules, chapters, headings and

sub-headings and the rates of import duty under Section

104 of Presidential Decree No. 34 and all subsequent

amendments

issued

under

Executive

Orders

and

Presidential Decrees are hereby adopted and form part of

this Code.

A uniform rate of duty, herein known as a revenue duty of

ten per cent ad valorem shall be imposed on all imported

articles plus any of the five rates of duty of 10, 20, 40, 60

and 90 per cent ad valorem . In effect, there are only six

levels of tariffs: 10 per cent (basic rate), 20%, 30%, 50%, 70%

and 100%.

The rates herein provided or subsequently fixed pursuant

to Section Four hundred one of this Code shall be subject

to periodic investigation by the Tariff Commission and

may be revised by the President upon recommendation

of the National Economic and Development Authority.

The rates of duty herein provided shall apply to all

products whether imported directly or indirectly of all

foreign countries, which do not discriminate against

Philippine

export

products.

An

additional

100%

across-the-board duty shall be levied on the products of

any

foreign

country

which

discriminates

against

Philippine export products.

The tariff schedules, chapters, headings and subheadings

and the rate of import duty under Section One Hundred

Four of this Code shall be as follows:

[INSERT SCHEDULE HERE]

ANNEX Headings and Subheadings Covered by

Special Provisions

PART I

Modifying the Rates of Import Duty on Certain Imported

Articles as Provided Under Republic Act No. 1937,

Otherwise Known as the Tariff and Customs Code of the

Philippines, as Amended, in Order to Implement the

Margins of Tariff Preference in Accordance with the

ASEAN Agreement on Preferential Trading

Arrangements with Respect to Certain Articles

Negotiated During the Fourth Meeting of the ASEAN

Committee on Trade and Tourism.

Pursuant to the powers vested in me by Section 402 of

Republic Act No. 1937, as amended, I, FERDINAND E.

MARCOS, President of the Philippines, do hereby direct

and order:

SECTION 1. The articles specifically listed in Annex "A"

hereof as classified under Section 104 of Republic Act No.

1937, as amended, shall be accorded the margin of tariff

preference as specified in column 4 of said Annex "A"

hereof. In effect, such articles shall be subject to the

Preferential Tariff for Asean indicated in Column 5 of said

Annex A.

SECTION 2. In the event that any subsequent changes are

made in the basic Philippine rate of duty on any of the

above-mentioned

articles

such

articles

shall

automatically be accorded the corresponding margins of

preference indicated in column 4 of Annex A.

SECTION 3. After the effective date of this Order, all the

above-described

articles

entered

or withdrawn from

warehouse in the Philippines for consumption shall be

subject to the rates of import duty herein prescribed

subject to qualification under the Rules of Origin as

prescribed

in

the

Agreement

on

Asean

Preferential

Trading Arrangements ratified on August 1, 1977.

SECTION 4. This Order shall take effect as of 1 January

1978.

BTN

Product

Description

Present

Rate of

Duty

Margin

of

Preference

Preferential

Tariff

for

ASEAN

ex 02.01

Meat or Offal

from

bovine cattle

10%

30%

7%

ex 07.05

B

Mongo beans

(green

and yellow)

70%

20%

56%

10.05

Maize

70%

20%

56%

ex

15.07

Palm oil

(crude and

20%

20%

16%

© Compiled by RGL

163 of 201