Republic Acts1 min read
Section 27Sec./Art. 27
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Tariff on Salt. - There shall be levied, collected, and paid upon all imported salt a duty of nine percent (9%) ad valorem.
Tariff collections shall be credited automatically to a special account with the National Treasury, which shall be in place within ninety (90) days from the effectivity of this Act, for the purpose of developing the salt industry.
Salt imports include imported products under the following HS headings or AHTN Codes, the Descriptions:
2501 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution of containing added anti-caking or free flowing agents; sea water.
(a) 2501.00.10 - Table salt
(b) 2501.00.20 - Unprocessed rock salt
(c) 2501.00.50 - Sea water
(d) ------------- Other
(e) 2501.00.51 - Salt, denatured, industrial
(f) 2501.00.91 - With sodium chloride content more than 60% but less than 97%, calculated on a dry basis, fortified with iodine.
(g) 2501.00.92 - Other, with sodium chloride content 97% or more but less than 99.9%, calculated on a dry basis.
(h) 2501.00.99 - Other
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