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 rates of duty indicated for 1995 shall continue to be levied, imposed and collected in the succeeding years unless otherwise provided.

HDG HARMONIZED RATE OF DUTY (%)
NO. SYSTEM DESCRIPTION 1994 1 JULY
CODE

0508.00 00 Coral and similar materials,
unworked or simply prepared
but not otherwise worked;
shell of molluscs, crustaceans
or echinoderms and cuttlebone,
unworked or simply prepared
but not cut to shape, powder
and waste thereof. 3 3

05.09 0509.00 00 Natural sponges of animal origin 3 3
05.09 Vegetable materials of a kind used
primarily for plaiting (for example:
bamboos, rattans, reeds, rushes,
osier, raffia, cleaned, bleached or
dyed cereal straw, and lime bark)
1401.20 00 Rattans 3 3
25.10 Natural calcium phosphates,
natural aluminum calcium
phosphates and phosphatic
chalk.
2510.10 00 Unground 3 3
2510.20 00 Ground 3 3
31.10 3101.00 00 Animal or vegetable fertilizers,
whether or not mixed together or
chemically treated; fertilizers
produced by the mixing or
chemical treatment of animal
or vegetable products. 3 3
31.02 Mineral or chemical fertilizers,
nitrogenous
3102.10 00 Urea, whether or not in aqueous
solution. 3 3
Ammonium sulphate; double
salts and mixtures of ammonium
sulphate and ammonium nitrate
3102.21 00 Ammonium sulphate 3 3
3102.29 00 Other 3 3
3102.40 00 Mixtures of ammonium nitrate
with calcium carbonate or
other inorganic non-fertilizing
substances 3 3
3102.50 00 Sodium nitrate 3 3
3102.60 00 Double salts and mixtures
of calcium nitrate and
ammonium nitrate 3 3
3102.70 00 Calcium cyanamide
3102.80 00 Mixture or urea and ammonium
nitrate in aqueous or ammoniacal
solution 3 3
3102.90 00 Other, including mixtures not
specified in the foregoing
subheadings
31.03 Mineral or chemical fertilizers,
phosphatic
3103.20 00 Basic slag 3 3
3103.90 00 Other 3 3
31.04 Mineral or chemical fertilizers,
potassic
3104.10 00 Carnallite, sylvite and other
crude natural potassium salts 3 3
3104.20 00 Potassium chloride 3 3
3104.30 00 Potassium sulphate 3 3
3104.90 00 Other 3 3
44.01 Fuel wood, in logs, in billets, in
twigs, in faggots or in similar
forms; wood in chips or particles;
sawdust and wood waste and scrap,
whether or not agglomerated in logs,
briquettes, pellets or similar forms.
Wood in chips or particles: 3 3
4401.21 00 Coniferous 3 3
44.03 Wood in the rough, whether or
not stripped of bark or sapwood,
or roughly squared.
4403.10 Treated with paint, stains creosote
or other preservatives:
4403.10 90 Other 3 3
4403.20 Other, coniferous
4403.20 90 Other 3 3
4403.31 Dark Red Meranti, Light Red
Meranti and Meranti Bakau:
4403.31 90 Other 3 3
4403.32 White Lauan, White Meranti,
White Seraya, Yellow Meranti
and Alan:
4403.32 90 Other 3 3
4403.33 Keruing, Ramin, Kapur, Teak,
Jong-kong, Merbau, Jelutong and
Kempas:
4403.33 90 Other 3 3
4403.34 Okoume, Obeche, Sapelli, Sipo,
Acajou d'Afrique, Makore
and Iroko:
4403.34 90 Other 3 3
4403.35 Tiama, Mansonia, Ilomba,
Dibetou, Limba and Azobe:
4403.35 90 Other 3 3
4403.91 Of oak:
4403.91 90 Other 3 3

4403.92 Of beech:

4403.92 90 Other 3 3

4403.99 Other

4403.99 90 Other 3 3
84.07 Spark-ignition reciprocating or
rotary internal combustion piston
engines:
Marine propulsion engines:
8407.29 00 Other 3 3
Reciprocating piston engines
of a kind used for the
propulsion of vehicles of
Chapter 87:
8407.31 Of a cylinder capacity not
exceeding 50 cc:
8407.31 10 For power tillers 3 3
8407.32 Of a cylinder capacity
exceeding 250 cc:
8407.32 20 For power tillers 3 3
8407.33 Of a cylinder capacity
exceeding 250 cc but not
exceeding 1,000 cc:
8407.33 20 For power tillers 3 3
8407.34 Of a cylinder capacity exceeding
1,000 cc:
8407.34 20 For power tillers of a cylinder
capacity not exceeding
1,100 cc: 3 3
8407.90 Other engines
8407.90 10 Rated at 25 hp and below 3 3
84.08 Compression-ignition internal
combustion piston engines
(diesel or semi-diesel engines)
8408.10 00 Marine propulsion engines 3 3
8408.20 Engines of a kind for the
propulsion of vehicles of
Chapter 87:
8408.20 20 For power tillers 3 3
8408.90 Other engines:
8408.90 10 Rated at 25 hp and below 3 3
85.02 Electric generating sets and
rotary converters.
Generating sets with
compression ignition internal
combustion piston engines
(diesel or semi-diesel engines):
8502.11 00 Of an output not exceeding
75 kVA 3 10
8502.12 00 Of an output exceeding 75
kVA but not exceeding
375 kVA 3 10
8502.13 00 Of an output exceeding
375 kVa 3 10
8502.20 00 Generating sets with
spark-ignition internal
ombustion piston engines 3 10
8502.30 00 Other generating sets 3 10
89.04 8904.00 00 Tugs and pusher craft 3 3
89.06 8906.00 Other vessels, including
warships and lifeboats
other than rowing boats
8906.00 10 Warships 3 3
89.08 8908.00 00 Vessels and other floating
structures for breaking up 3 3

Sec. 2. The new minimum three percent tariff rate herein provided shall not apply to the Philippine Schedule of tariff reductions under the Common Effective Preferential Tariff (CEPT) Scheme for the ASEAN Free Trade Area (AFTA) which is embodied in Executive Order No. 145.

Sec. 3. Upon the effectivity of this Executive Order, the aforementioned articles which are entered or withdrawn from warehouses in the Philippines for consumption shall be levied the rates of duty herein prescribed.

Sec. 4. REPEALING CLAUSE. - All laws, orders, issuances, rules and regulations, or parts thereof, which are inconsistent with this Executive Order are hereby revoked or modified accordingly.

Sec. 5. EFFECTIVITY CLAUSE. - This Executive Order shall take effect immediately following its complete publication in two (2) newspapers of general circulation in the Philippines.

DONE in the City of Manila, this 22nd day of April in the year of Our Lord, Nineteen Hundred and Ninety-Four.


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