TARIFF AND CUSTOMS CODE OF 1978

Case Overview and Summary

This law, known as the Tariff and Customs Code of 1978, consolidates and codifies all tariff and customs laws in the Philippines.

Provisions:

- Import Tariff (Section 100-104):
  • All imported articles are subject to duty upon importation, except as specifically provided. (Section 100)
  • Prohibited importations are listed, including explosives, firearms, obscene materials, gambling devices, narcotics, and others. (Section 101)
  • Abbreviations used in the code are defined. (Section 102)
  • General rules for interpreting the Harmonized System of tariff classification are provided. (Section 103)
  • All tariff sections, chapters, headings, subheadings, and rates of import duty are adopted and form part of the code. (Section 104)

- Tariff Sections and Chapters:
  • The code covers various categories of goods, such as live animals (Chapter 1), meat and edible meat offal (Chapter 2), fish and crustaceans (Chapter 3), dairy produce and eggs (Chapter 4), products of animal origin (Chapter 5), vegetable products (Section II), and so on.
  • For each category, the code specifies the applicable tariff rates, which may vary based on factors such as the type of product, time of importation, or country of origin.

- General Provisions:
  • The code consolidates all previous tariff and customs laws, decrees, and executive orders. (Section 1)
  • The provisions take effect immediately, with certain exceptions for effectivity dates of previous laws and decrees. (Section 2)
  • The maximum rate of import duty shall not exceed 100% ad valorem. (Section 104)
  • The rates of duty are subject to periodic investigation by the Tariff Commission and may be revised by the President upon recommendation of the National Economic and Development Authority. (Section 104)
  • An additional 100% across-the-board duty shall be levied on products of any foreign country that discriminates against Philippine export products. (Section 104)