Table 2. Footnotes |
A. MFN (2012 - 2016) Tariff Schedule |
a |
Zero duty under the Agriculture and Fisheries Modernization Act,subject to submission of Certificate of Eligibility or Certificate of Accreditation issued by the Department of Agriculture-Regional Field Units, Bureau of Fisheries and Aquatic Resources, Department of Trade and Industry’s regional and provincial offices, or the Board of Investments. |
b |
Zero duty under the Agriculture and Fisheries Modernization Act. Imports shall be inspected and certified as such by the Bureau of Plant Industry and Bureau of Customs. |
c |
1% when imported with certification from the Department of Energy (DOE) that the articles will be used for Fuel Ethanol Program. |
d |
Subject to review once the naphtha cracker plant or any plant that uses other technology for domestic production of ethylene, propylene and other monomers is in commercial operation as approved by the Committee on Tariff and Related Matters. |
e |
3% when imported with certification of local non-availability from the Board of Investments. |
f |
7% when imported with certification from the Board of Investments. |
g |
5% when imported with certification from the Board of Investments. |
h |
15% when imported with certification from the Board of Investments. |
i |
The tariff rate will revert to 7% once the domestic production of HRC and CRC has been sustained as determined by the Board of Investments and approved by the Committee on Tariff and Related Matters. |
j |
Duty free when imported with certification from the Department of Energy that articles will be used for the Natural Gas Vehicle Program for Public Transport. |
k |
1% when imported with certification from the Board of Investments. |
l |
1% when imported with certification from the Department of Energy that articles will be used for the Natural Gas Vehicle Program for Public Transport. |
m |
10% when imported with certification from the Board of Investments. |
n |
Importation of used motor vehicle is prohibited under Executive Order No. 877-A. |
o |
10% when new motor vehicle is imported with certification from the Board of Investments under the Automotive Export Program until 2013. |
p |
Importation of used motor vehicle requires prior authorization from the Department of Trade and Industry/Bureau of Import Services per Executive Order No. 877-A. |
q |
3% when imported with certification from the Board of Investments. |
r |
Zero duty under R.A. 8502 (Jewelry Industry Development Act of 1998), subject to accreditation issued by the Board of Investments. |
B. MFN (2017 - 2022) Tariff Schedule |
a |
1% when imported with certification from the Department of Energy (DOE) that the articles will be used for Fuel Ethanol Program as provided under Republic Act No. 9367 (Biofuels Act of 2006) and Executive Order No. 449 (s.2005). |
b |
7% when imported with certification from the Board of Investments as provided in Executive Order No. 262 (s.2003). |
c |
5% when imported with certification from the Board of Investments as provided in Executive Order No. 262 (s.2003). |
d |
15% when imported with certification from the Board of Investments as provided in Executive Order No. 262 (s.2003). |
e |
Duty free when imported with certification from the Department of Energy that the articles will be used for the Natural Gas Vehicle Program for Public Transport as provided in Executive Order No. 290 (s.2004). |
f |
1% when imported with certification from the Board of Investments as provided in Executive Order No. 262 (s.2003). |
g |
1% when imported with certification from the Department of Energy that the articles will be used for the Natural Gas Vehicle Program for Public Transport as provided in Executive Order No. 290 (s.2004). |
h |
10% when imported with certification from the Board of Investments as provided in Executive Order No. 262 (s.2003). |
i |
3% when imported with certification from the Board of Investments as provided in Executive Order No. 262 (s.2003). |
j |
Zero duty under Republic Act No. 8502 (Jewelry Industry Development Act of 1998), subject to accreditation issued by the Board of Investments. |
C. PJEPA Tariff Schedule |
a |
Starting 01 January |
b |
Subject to Notes 4 and 5, Part 3-Section 1, Notes for Schedule of the Philippines |
c |
Importation is prohibited under E.O. 156. Subject to negotiation under Article 27 of the Agreement. |
d |
Importation requires prior authorization from the Department of Trade and Industry/Bureau of Import Services |
e |
7% or the most-favored-nation applied rate at the time of importation, whichever is lower |
D. MFN (2024-2028) Tariff Schedule |
/b |
Zero duty under Republic Act No. 8502 (Jewelry Industry Development Act of 1998), subject to accreditation issued by the BOI. |
/c |
1% when imported with certification from the Department of Energy (DOE) that the articles will be used for Fuel Ethanol Program as provided under Republic Act No. 9367 (Biofuels Act of 2006) and Executive Order No. 449 (s.2005). |
/d |
Duty free when imported with certification from the DOE that the articles will be used for the Natural Gas Vehicle Program for Public Transport as provided in Executive Order Nos. 290 and 396 (s.2004). |
/e |
7% when imported with certification from the Board of Investments (BOI) as provided in Executive Order No. 262 (s.2003). |
/f |
5% when imported with certification from the BOI as provided in Executive Order No. 262 (s.2003). |
/g |
15% when imported with certification from the BOI as provided in Executive Order No. 262 (s.2003). |
/h |
3% when imported with certification from the BOI as provided in Executive Order No. 262 (s.2003). |
/i |
1% when imported with certification from the BOI as provided in Executive Order No. 262 (s.2003). |
/j |
1% when imported with certification from the DOE that the articles will be used for the Natural Gas Vehicle Program for Public Transport as provided in Executive Order Nos. 164 (s.2003) and 290 (s.2004). |
/k |
10% when imported with certification from the BOI as provided in Executive Order No. 262 (s.2003). |
/L |
See attached file for the tariff structure prior to Executive Order No. 62 series 2024
|
/M |
See attached file for the tariff structure prior to EO 12 (s. 2023) and EO 62 (s. 2024)
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