Increasing the Minimum Tariff Rate From Zero To Three Percent on Articles Under Section 104 of the Tariff and Customs Code of 1978 (Presidential Decree No. 1464), as Amended

EXECUTIVE ORDER NO. 172 April 22, 1994

INCREASING THE MINIMUM TARIFF RATE FROM ZERO TO THREE PERCENT ON ARTICLES UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF 1978 (PRESIDENTIAL DECREE NO. 1464), AS AMENDED

WHEREAS, there is a need to further simplify the tariff structure by narrowing the tariff band, consistent with the objectives of the Tariff Reform Program;

WHEREAS, the levels of protection must be made more even within and across sectors;

WHEREAS, it is imperative that all sectors must share in the cost of providing government services;

WHEREAS, there are number of articles that currently have a zero duty;

NOW, THEREFORE. I, FIDEL V. RAMOS, President of the Republic of the Philippines, by virtue of the powers vested in me by Section 401 of Presidential Decree No. 1464 otherwise known as the Tariff and Customs Code of 1978, as amended, do hereby order:

Sec. 1. The articles specifically listed hereunder, shall pay three per cent (3%) rate of import duty. Provided, that the...

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Summary of Executive Order No. 172

Increasing the Minimum Tariff Rate from Zero to Three Percent
- Imposes a 3% rate of import duty on certain articles listed under Section 1, effective 1994. (Sec. 1)
- The articles covered include:
  - Coral, shells, sponges, vegetable materials for plaiting (Sec. 1)
  - Natural calcium phosphates, phosphatic chalk (Sec. 1)
  - Animal or vegetable fertilizers, mineral or chemical fertilizers (Sec. 1)
  - Fuel wood, wood in the rough (Sec. 1)
  - Certain internal combustion engines, generating sets (Sec. 1)
  - Tugs, pusher craft, warships, vessels for breaking up (Sec. 1)
- The new 3% minimum tariff rate does not apply to the Philippine Schedule of tariff reductions under the ASEAN Free Trade Area (AFTA) Common Effective Preferential Tariff (CEPT) Scheme, as embodied in Executive Order No. 145. (Sec. 2)
- The new tariff rates shall be levied on articles entered or withdrawn from warehouses in the Philippines for consumption, effective upon publication of this Order. (Sec. 3)
- Repeals or modifies inconsistent laws, orders, issuances, rules and regulations. (Sec. 4)
- Takes effect immediately after complete publication in two newspapers of general circulation in the Philippines. (Sec. 5)