National Internal Revenue Code
National Internal Revenue Code
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Primary Text
NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS
refined)
ex
15.07
Palm kernel
oil
20%
20%
16%
ex 25.20
Crude
gypsum
20%
20%
16%
27.01
Anthracite
coal
10%
20%
8%
ex
27.13
Paraffin wax
20%
10%
18%
ex
40.11
A
Tractor tires
20%
10%
18%
70.06
B
Cast, rolled,
drawn or
blown glass
(including
flashed or
wired glass)
in rectangles,
surface
ground or
polished but
not further
worked
70%
30%
49%
70.10
B
Glass jars for
baby foods
50%
20%
40%
ex 84.51
Portable
electric
typewriters
20%
20%
16%
ex 84.62
Ball bearings
10%
10%
9%
ex 85.24
Graphite and
carbon
electrodes
30%
10%
27%
PART II
Reducing Under Certain Conditions and for a Limited
Period Customs Duties Due on Importations of Certain
Hospital/Medical Equipment, Machinery, Implements
and Supplies
WHEREAS, the promotion, protection and preservation of
the health of the citizenry is the concern of government
as ordained in the Constitution;
WHEREAS, hospitals, medical centers and other similar
entities play a vital role in maintaining a healthy citizenry
so much so that their continued operation should not be
hampered by reason of the rise in costs of acquisition of
necessary equipment and implements;
WHEREAS,
there
is
a
need
to
provide government
assistance to these entities to ensure that their services to
the masses, especially to the poorer segment of the
citizenry, shall be accorded at least cost and optimum
efficacy.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President
of the Philippines, by virtue of the powers vested in me by
the Constitution do hereby decree and order:
SECTION 1. The provisions of Republic Act No. 1937, as
amended, to the contrary notwithstanding, importations
by hospitals which are now engaged or shall engage in
the treatment and care of the sick of hospital/medical
equipment,
machinery,
implements
and
supplies
as
hereinafter enumerated and described shall be subject to
customs duties of ten per centum (10%) ad valorem to
wit:
Article
Under
Tariff
Heading
No.
Rate of Duty
1.
X-RAY FILMS
8" x 10"
10" x 12"
11" x 14"
14" x 17"
37.01
ad valorem
10%
2.
DEVELOPER, FIXER,
STARTER AND HARDENER
USED IN THE PRODUCTION
OF X-RAY IMAGES
37.08
ad valorem
10%
3.
POLYETHYLENE TUBING,
FLEXIBLE, FOR
HEMODIALYSIS MACHINE;
TETRAFLUOROETHYLENE
(TEFLON TAPE)
39.02
ad valorem
10%
4.
CATHETERS
40.12
ad valorem
10%
5.
SURGICAL GLOVES
40.13
ad valorem
10%
6.
ELECTROCARDIOGRAPH
PAPER AND DISPOSABLE
FACE MASK FOR USE IN
HOSPITALS
48.21
ad valorem
10%
7.
WASHER FOR STERILIZER
73.32
ad valorem
10%
8.
ADJUSTING SPRING,
SPRING GUIDE AND MAIN
SPRING FOR STERILIZER;
SPRING VALVE CUP, TRIAC
RETAINING RING FOR
WATER VALVE FOR
STERILIZER
73.35
ad valorem
10%
9.
DISC, DISC HOLDERS,
VALVE BALL SEAT AND
GASKET, POWER
DIAPHRAGM AND BLACK
HOUSING AND VACUUM
BREAKER FOR STERILIZER;
REPLACEMENT DISC FOR
STERILIZER
84.17
ad valorem
10%
10. SKYLUX GLASS BULBS FOR
OPERATING LAMPS
85.20
ad valorem
10%
11.
RESUSCITATORS OR
OXYGEN APPARATUS
90.18
ad valorem
10%
SECTION 2. The following articles shall likewise be subject
to the reduced rate of duty of 10% ad valorem as soon as
their appropriate tariff classification are determined by
the Tariff Commission and submitted to the Ministry of
Finance:
1. Phosphate Buffer
2. Carbonate/Bicarb Buffer
3. Potassium Ferricyanide
4. Caffeine Diluent
5. Sodium Potassium Tartrate
6. Sulphanilic Acid
7. Working BUN Color
8. Working BUN Acid
9. 4-Aminoantipyrine
10. Sodium Nitrate
11. HCL 0.25N
12. Azoene Fast Red
© Compiled by RGL
164 of 201
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