Imposing an Additional Duty of Ten Per Cent (10%) Ad Valorem on Imports

Case Overview and Summary

Summary of Executive Order No. 955

Imposition of Additional Duty
- An additional duty of ten percent (10%) ad valorem shall be levied, collected, and paid on all importations into the Philippines, in addition to any other duties, taxes, and charges imposed by law. (Section 1)
- The additional 10% duty shall be levied even if the importation is exempt under existing laws, except for the exemptions specified in Section 4. (Section 2)
- For importations subject to Presidential Decree No. 1395, the additional 10% duty shall be levied in addition to the 5% duty imposed under that decree. (Section 3)
- For importations released under a re-export bond (Section 105 of P.D. No. 1464), the additional 10% duty shall be assessed and included in the amount of the required re-export bond. (Section 4)

Exemptions from Additional Duty
- Importations by government agencies, instrumentalities, or government-owned or controlled corporations with existing contracts, commitments, agreements, or obligations (requiring exemption) with foreign countries, international institutions, associations, or organizations entitled to exemption pursuant to agreements or special laws. (Section 5a)
- Importations by the diplomatic corps under paragraph K, Section 105, Presidential Decree No. 1464, as amended. (Section 5b)
- Personal effects of returning Filipino diplomats under the penultimate paragraph, Section 105, Presidential Decree No. 1464, as amended. (Section 5c)
- Importations of bonded manufacturing warehouses under Section 2002, Presidential Decree No. 1464, as amended; Republic Act 3137; Presidential Decree No. 1789, as amended by Batas Pambansa Blg. 391; and firms operating in export processing zones. (Section 5d)
- Importations of bonded smelting warehouses under Section 2005, Presidential Decree No. 1464, as amended. (Section 5e)

Repeal and Effectivity
- Executive Order No. 860, series of 1982, as amended, is repealed, and all executive orders or regulations inconsistent with this order are repealed or modified accordingly. (Section 6)
- This Executive Order shall take effect immediately. (Section 7)