Simplifying Export Procedures And Documentation By Realigning Functions Of Certain Government Offices/Agencies Involved In Processing Export Documents, By Authorizing The Issuance Of Period

Case Overview and Summary

Summary of Presidential Decree No. 930

Basic Principle (Section 1):
- The development and promotion of exports shall be supported by all government offices, agencies, instrumentalities, political subdivisions, government-owned or controlled corporations, and the private sector for the sustained economic, political, and social growth of the Filipino nation.

Coverage and Exclusions (Section 2):
- Covers all export transactions, except:
    - Exports of enterprises registered with the Board of Investment under RA 6135
    - Exports registered with the Export Processing Zone Authority under RA 3137
    - Exports under the Embroidery and Apparel Control and Inspection Board
- Rules and regulations shall be formulated and promulgated by the National Economic and Development Authority (NEDA) after consultation with government agencies involved.
- Concerned agencies may introduce revisions and amendments to the rules and regulations, which shall take effect after confirmation by NEDA.

Inspection and Issuance of Commodity Clearances (Section 3):
- To safeguard the quality of Philippine exportable products, they shall be inspected and issued commodity clearances by government commodity agencies prescribed in this decree.
- No more than one agency shall perform inspection and certification functions for the same product, unless the importing country requires documents from more than one agency.

Re-alignment of Functions (Section 4):
- Philippine Bureau of Products Standards:
    - Sole agency responsible for determining and establishing standards for export commodities.
    - Specialized government commodity offices/agencies shall formulate commodity standards and submit them for accreditation to the Bureau.
    - Inspection and issuance of commodity clearances for products not under any specialized office/agency shall be done by the Bureau.
    - Sole agency to issue licenses for the use of Philippine Standard Certification marks to exporters.
- Specialized government commodity offices/agencies (e.g., Bureau of Fisheries and Aquatic Resources, Bureau of Plant Industry, Food and Drug Administration, National Cottage Industries and Development Authority, Bureau of Animal Industry) shall continue to exercise inspection and commodity certification functions for products specified in the Rules and Regulations.
- Inspection and certification functions for export products under the Philippine Coconut Authority, Bureau of Fiber Development and Inspection Service, Philippine Virginia Tobacco Administration, Philippine Tobacco Administration, and Bureau of Forest Development shall remain with the same agencies.

Periodic Commodity Clearances (Section 5):
- Specialized government commodity offices/agencies shall grant regular exporters periodic commodity clearances, valid for a period not exceeding one year.
- Guidelines for issuance of periodic commodity clearances shall be prepared and promulgated by the offices/agencies concerned.
- Clearances shall pertain to commodities constituting the regular trading operations of the exporter.
- Exporters shall maintain the consistency and quality of exports in accordance with established standards.

Tax Clearance for Regular Exporters (Section 6):
- Regular exporters shall be granted tax clearances on a quarterly basis to facilitate the processing of their export documents.
- Tax clearances do not constitute a waiver of any tax, penalty, or interest due from the exporter.
- At the end of every fourth quarter, a final liquidation of taxes due shall be made by the exporter, and no further clearances shall be issued until such liquidation is made.
- The quarterly tax clearance shall be used in lieu of the tax clearances currently required for every shipment.
- The Secretary of Finance, upon the recommendation of the Bureau of Internal Revenue, shall issue rules and regulations for availing the quarterly tax clearance.

Inspection Fees (Section 7):
- No new or additional inspection fees and/or related charges shall be imposed by specialized government commodity offices/agencies in implementing this decree.
- NEDA shall have the sole authority to approve rates of fees recommended by such offices/agencies.
- NEDA shall conduct periodic reviews of all inspection fees imposed on exporters, formulate standard criteria for their imposition, and institute measures for the standardization of fees and/or related charges.

Resolution of Issues and Administration (Section 8):
- The Department of Trade shall have the authority to resolve issues or conflicts arising from the reassignment of inspection and/or certification authorities.
- Agencies not satisfied with the resolution may elevate the issue/conflict to NEDA within 15 days; failure to do so shall render the Department of Trade's resolution final and executory.
- The Department of Trade may refer any issues or conflicts to NEDA for final resolution.
- The Department of Trade shall be responsible for coordinating the administration and implementation of this decree, and may recommend changes or modifications to NEDA.

Review Power (Section 9):
- NEDA shall have the power to review, revise, or amend decisions, rulings, or actions made or taken by any agency or instrumentality involved in implementing the simplified export procedures and documentation.
- NEDA shall have the authority to suspend, for a period not exceeding six months, any aspect or portion of the prescribed procedures, and/or issue rules and regulations on the matter within the same limited period.

Export Procedure Simplification and Documentation (Section 10):
- All government agencies concerned should exert efforts in simplifying export procedures and documentation on a continuing basis, in addition to the adoption of simplified procedures and standardized export documents provided for in the Rules and Regulations.

Repealing Clause (Section 11):
- All laws, decrees, proclamations, orders, rules, or regulations inconsistent with any provisions of this decree are hereby repealed, amended, or modified accordingly.

Effectivity (Section 12):
- This decree shall take effect immediately.