ࡱ> 8:1234567@ bjbjFF ,,а|||||||$P  HLL"($ЁR"&|y+y+y+||a5a5a5y+~||a5y+a5a52J,||WP| >oiU2O.Q.0H)P.H3rH\WP||||H|WPJ TPa5 t$aJJJ$D2K5APPENDIX TABLES Table AII.1 Selected notifications by the Philippines under ϲʹ Agreements, October 2004 ϲʹ AgreementDescription of requirementPeriodicityDocument symbol of most recent notification Anti-dumping (Article18.5)Laws and regulationsOnce by March 1995, then changesG/ADP/N/1/PHL/2, 21September2001Anti-dumping (Article16.4)Anti-dumping actions takenSemi-annualG/ADP/N/119/PHL, 1September2004Anti-dumping (Article16.5)Notification of domestic procedures and authorities competent to initiate and conduct investigationsOnce, then changesG/ADP/N/14/Add.16 G/SCM/N/18/Add.16, 30July2003Agriculture (Article 10 and18.2) Export subsidies (outlays and quantities)AnnualG/AG/N/PHL/26, 22 August 2002Agriculture (Article18.2)Domestic support Annual G/AG/N/PHL/23, 22 August 2002Agriculture (Article18.2)Information on tariff quotas administration (MA:1)Once, then changesAgriculture (Article18.2)Volume of imports under tariff quotas (MA:2)AnnualG/AG/N/PHL/24, 22 August 2002Agriculture (Article 5)Use of special safeguard provisions (MA:3 and MA:4) Add HocG/AG/N/PHL/30, 9 October 2002; and G/AG/N/PHL/29, 8October2002Import Licensing Procedures (Article7.3)Questionnaire; rules and information concerning procedures for the submission of applicationsAnnual for questionnaire; rules and information, once then changesG/LIC/N/3/PHL/4, 7November2001; and G/LIC/N/3/PHL/4/Add.1, 3October 2003 GATT 1994 (ArticleXXVIII:5)Sri Lanka reserved its right, under the provisions of Article XXVIII, to modify its Schedule.G/MA/135, 23 December 2002Subsidies and Countervailing Measures (Article32.6)Laws and regulations Once by March 1995, then changesG/SCM/N/1/PHL/2, 26September2001Subsidies and Countervailing Measures (Article25.11)Countervailing duty actions takenSemi-annual and when measure takenG/SCM/N/106/Add.1, 27April2004Subsidies and Countervailing Measures (Article27.13)Privatization programmesAd hocSubsidies and Countervailing Measures (Article25.1)Subsidies programmesAnnualNot submittedSafeguards (Article12.6)Laws and regulationsOnce by March 1995, then changesG/SG/N/1/PHL/2, 9 July 2001Safeguards (Article12.1(a))Initiation of investigation relating to serious injury or threat thereofAd hoc G/SG/N/6/PHL/4, 8 May 2003Safeguards (Article12.1(b))Finding of serious injury or threat thereof caused by increased importsAd hocG/SG/N/8/PHL/4/Suppl.1- G/SG/N/10/PHL/4 - G/SG/N/11/PHL/4/ Suppl.1, 26May2004SafeguardsNotification of termination of safeguard investigationAd hocG/SG/N/9/PHL/1, 19February2002Safeguards (Article12.1(c))Decision to apply or extend a safeguard measureAd hocG/SG/N/8/PHL/4/Suppl.1- G/SG/N/10/PHL/4 - G/SG/N/11/PHL/4/ Suppl.1, 26May 2004Safeguards (Article12.4)Notification of provisional safeguard measuresAd hocG/SG/N/7/PHL/4 - G/SG/N/8/PHL/4 - G/SG/N/11/PHL/4, 30September2003Table AII.1 (cont'd)Sanitary and Phytosanitary Measures (Article7, AnnexB)Notification of changes in sanitary and phytosanitary measuresAd hocG/SPS/N/PHL/14, 19 November 1999 G/SPS/N/PHL/63, 18February2004Technical Barriers to Trade (Article15.2)Laws and regulationsOnce, then changeTechnical Barriers to Trade (Article10.6 ) Information about Technical Regulations, Standards and Conformity Assessment ProceduresAd hocG/TBT/N/PHL/38, 5October2004Textiles and Clothing (Article2.8 and 2.11)Notification of programmes of integration12 months before their coming into effectG/TMB/N/358/Rev.1, 22February2001State Trading (Article XVII:4(a) of GATT 1994 and Understanding on the Interpretation of Art. XVII of GATT 1994 Article 1, 2 and 3) Existence and manner of operation of state trading enterprisesOnce, then changesG/STR/N/4/PHL - G/STR/N/5/PHL - G/STR/N/6/PHL G/STR/N/7/PHL, 24September2002TRIMs (Article6.2)Publications in which TRIMs may be foundOnce, then changesG/TRIMS/N/2/Rev.2, 24November 1997TRIMs (Article5.1)Investment measuresOnce by March 1995, then changesG/TRIMS/N/1/PHL/1, 25April1995TRIPS (Article63.2)Laws and regulationsOnce, then changesIP/N/1/PHL/2, 27 July 2001 IP/N/1/PHL/2/Add.1, 27January2003 IP/N/1/PHL/L/1, 3 February 2003 IP/N/1/PHL/P/2, 3 February 2003 IP/N/1/PHL/P/2/Add.1, 3February2003 IP/N/1/PHL/I/9, 3 February 2003, IP/N/1/PHL/C/1/Add.1; and IP/N/1/PHL/I/1/ Add.1, 3February2003TRIPS (Article69)Contact points Once, then changesIP/N/3/Rev.6/Add.1, 24 July 2002 TRIPS (Article4(d))Notification of international agreements related to the protection of intellectual property and which entered into force prior to the entry into force of the ϲʹ agreementAd hocGATS (ArticleIII:3)Changes to laws and regulations affecting servicesAd hocGATS (ArticleVIII:4)Monopolies and exclusive providers of servicesAd hocSource: ϲʹ Central Registry of Notifications. Table AII.2 Foreign Investment Negative List I. LIST A: FOREIGN OWNERSHIP IS LIMITED BY MANDATE OF THE CONSTITUTION AND SPECIFIC LAWSA. No foreign equity1. Mass media except recording2. Practice of all professions:(a) Engineering(l) Landscape architecture(b) Medicine and allied professions(m) Law(c) Accountancy(n) Librarianship(d) Architecture(o) Marine deck officers(e) Criminology(p) Marine engine officers(f) Chemistry(q) Master plumbing(g) Customs brokerage(r) Sugar technology(h) Environmental planning(s) Social work(i) Forestry(t) Teaching(j) Geology(u) Agriculture(k) Interior design(v) Fisheries3. Retail trade enterprises with paid-up capital of less than US$2,500,0004. Cooperatives5. Private security agencies6. Small-scale mining7. Utilization of marine resources in archipelagic waters, territorial sea, and exclusive economic zone8. Ownership, operation and management of cockpits9. Manufacture, repair, stockpiling and/or distribution of nuclear weapons10. Manufacture, repair, stockpiling and/or distribution of biological, chemical and radiological weapons and anti-personnel mines11. Manufacture of firecrackers and other pyrotechnic devicesB. Up to twenty per cent (20%) foreign equity 12. Private radio communications networkC. Up to twenty-five per cent (25%) foreign equity13. Private recruitment, whether for local or overseas employment14. Contracts for the construction and repair of locally funded public works except: (a) infrastructure/development projects (b) projects which are foreign funded or assisted and required to undergo international competitive bidding15. Contracts for the construction of defence-related structuresD. Up to thirty per cent (30%) foreign equity 16. AdvertisingE. Up to forty per cent (40%) foreign equity 17. Exploration, development and utilization of natural resources18. Ownership of private lands19. Operation and management of public utilities20. Ownership/establishment and administration of educational institutions21. Culture, production, milling, processing, trading except retailing of rice and corn and acquiring, by barter, purchase or otherwise, rice and corn, and the by-products thereof22. Contracts for the supply of materials, goods and commodities to government-owned or controlled corporation, company, agency or municipal corporation23. Project Proponent and Facility Operator of a BOT project requiring a public utilities franchise24. Operation of deep-sea commercial fishing vesselsTable AII.2 (cont'd)25. Adjustment companies26. Ownership of condominiumsF. Up to sixty per cent (60%) foreign equity 27. Financing companies regulated by the Securities and Exchange Commission (SEC)28. Investment houses regulated by the SECII. LIST B: FOREIGN OWNERSHIP IS LIMITED FOR REASONS OF SECURITY, DEFENCE, RISK TO HEALTH AND MORALS AND PROTECTION OF SMALL AND MEDIUM-SCALE ENTERPRISESUp to forty per cent (40%) foreign equity 1. Manufacture, repair, storage, and/or distribution, of products and/or ingredients requiring Philippine National Police (PNP) clearance:(a) Firearms (handguns to shotguns), parts of firearms and ammunition therefor, instruments or implements used or intended for use in the manufacture of firearms(b) Gunpowder(c) Dynamite(d) Blasting supplies(e) Ingredients used in making explosives(f) Telescopic sights, sniper scopes and other similar devices2. Manufacture, repair, storage and/or distribution of products requiring Department of National Defense (DND) clearance:(a) Guns and ammunition for warfare(b) Military ordnance and parts thereof (e.g. torpedoes, depth charges, bombs, grenades, missiles)(c) Gunnery, bombing and fire control systems and components(d) Guided missiles/missile systems and components(e) Tactical aircraft (fixed and rotary-winged), parts and components thereof(f) Space vehicles and component systems(g) Combat vessels (air, land and naval) and auxiliaries(h) Weapons repair and maintenance equipment(i) Military communications equipment(j) Night vision equipment(k) Stimulated coherent radiation devices, components and accessories(l) Armament training devices(m) Others as may be determined by the Secretary of the DND3. Manufacture and distribution of dangerous drugs4. Sauna and steam bathhouses, massage clinics and other like activities regulated by law because of risks they impose to public health and morals5. All forms of gambling, e.g. race-track operation6. Domestic market enterprises with paid-in equity capital of less than the equivalent of US$200,0007. Domestic market enterprises which involve advanced technology or employ at least fifty (50) direct employees with paid-in equity capital of less than the equivalent of US$100,000Source: Fifth Regular Foreign Investment Negative List, Executive Order No.139, 22 October 2002. Table AII.3 Incentives granted under the Omnibus Investments Code Type of incentive/eligibilityQualifying criteria/coverageLimitations/exemptionsA. Tax incentives1. Income tax holiday (ITH) BOI-registered enterprises are exempt from payment of income taxes reckoned from the scheduled start of commercial operations for: - new projects with pioneer status for six years and a maximum of eight yearsa; - new projects with non-pioneer status for four years; - expansion projects for three years; - new or expansion projects in less developed areas (LDAs) for six years; and - modernization projects for three yearsExporters may be entitled to the ITH only on income derived from: exports of non-traditional products (i.e. exports whose value has not exceeded US$100,000 in the two years preceding registration), or exports to new markets (i.e. to a country where there have been no recorded exports in any of the two years preceding registration). Exploration of mineral resources is not eligible for an ITH; Mining and/or quarrying without mineral processing is not eligible for an ITHIn special circumstances, new registered pioneer and non-pioneer enterprises and companies located in LDAs may avail themselves of a bonus yearSpecial circumstances: - the indigenous raw materials used in the manufacturing of the registered product accounts for at least 50% of the total cost of raw materials for the preceding years prior to the extension unless the Board prescribes a higher percentage; or the ratio of total imported and domestic capital equipment to the number of workers for the project does not exceed US$1,000 per worker; or the net foreign exchange savings or earnings amount to at least US$500,000 annually during the first three years of operation2. Exemption from taxes and duties on imported spare parts Registered enterprises with a bonded manufacturing warehouseExempt from customs duties and national internal revenue taxes on imports of equipment and spare parts.3. Exemption from wharfage dues and export tax, duty, impost and feesAll enterprises registered under the Investment Priorities Plan (IPP)Exemption from wharfage dues and any export tax, impost and fees on non-traditional export products. Companies have a ten-year period from the date of registration to avail of this exemption4. Tax exemption on breeding stocks and genetic materialsAgricultural producersExemption from payment of all taxes and duties on imports of breeding stocks and genetic materials for a ten-year period from the date of registration or commercial operation. Tax creditsTax credit equivalent to a 100% of the value of the national internal revenue taxes and customs duties paid on breeding stocks for a ten-year period from date of registration or commercial operationA tax credit equivalent to a 100% of the value of the national internal revenue taxes and customs duties paid on raw materials, supplies and semi-manufactures used in the production of export products is granted to registered enterprises.Table AII.3 (cont'd)5. Additional deductions from taxable incomeAdditional deduction for labour expense (ADLE)For the first five years from registration, an enterprise is granted an additional deduction from taxable income equivalent to 50% of the wages of the additional hired skilled and unskilled workers. The incentive is granted only if the enterprise meets a prescribed capital to labour ratio and shall not be availed simultaneously with ITHAdditional deduction for necessary and major infrastructure worksRegistered enterprises locating in areas with deficient infrastructure, public utilities and other facilities may deduct from taxable income an amount equivalent to the expenses incurred in the development of necessary and major infrastructure works. This deduction is not, however, granted for mining and forestry-related projects.6. Additional incentives for enterprises located in a less developed areas (LDA)A 100% deduction from its taxable income, equivalent to the amount spent on the infrastructure built in the course of its operation; and an additional deduction from taxable income of 100% of the wages corresponding to the additional labour (skilled and unskilled workers) hired in the year.B. Non-tax incentivesRegistered enterprises may be allowed to employ foreign nationals in supervisory, technical or advisory positions for five years from date of registration. The position of president, general manager and treasurer of foreign-owned registered enterprises or their equivalent will not be subject to the foregoing limitations. Registered enterprises may import equipment, spare parts, raw materials and supplies and exports of processed products through "simplified customs procedures". Registered enterprises may import consigned equipment for a period of ten years from date of registration, subject to posting of a re-export bond. Registered enterprises may operate a bonded manufacturing/trading warehouse subject to customs rules and regulations.a Activities having "pioneer status" are: manufacturing of goods or raw materials not previously produced commercially in the Philippines; use of a design, formula, scheme, method, process or system of production new to the Philippines; agricultural, forestry and mining activities, and services including food processing where deemed essential for self-sufficiency; production of non-conventional fuels and equipment utilizing non-conventional energy sources. To be granted "pioneer status" an exporter must export at least US$10 million annually, have at least 50% of inputs for exports produced by SMEs, and provide SMEs with, interalia, financing, raw materials, components, equipment, or technology. Source: BOI (undated), Primer on investment policies in the Philippines [Online]. Available at: http://www.boi.gov.ph/Docs/PRIMER%20on%20Investment%20Policies.pdf [8 April 2004]. Table AIII.1 In-quota and out-of-quota tariff rates, 2004 HS CodeDescriptionIn-quota rate (%)Out-of-quota rate (%)Quota level (tonnes)Imports under quota01039100Live swine, weighing less than 50kg.30.035....01039200Live swine, weighing 50kg. or more30.035....01042090Goats other than pure-bred breeding animals30.040....01051190Fowl other than breeding, weighing not more than 185gr.35.035....01051290Turkeys other than breeding35.040....01051920Ducklings other than breeding35.040....01051940Goslings other than breeding35.040....01051950Breeding guinea fowl35.040....01051990Guinea fowl other than breeding35.040....01059290Fowl other than breeding and fighting cocks, weighing not more than 2,000gr.35.040....01059390Fowl other than breeding and fighting cocks, weighing more than 2,000gr.35.040....01059910Breeding ducks35.040....01059920Other ducks35.040....01059930Breeding geese, turkey and guinea fowls35.040....01059940Other geese, turkey and guinea fowls35.040....0203Fresh, chilled, frozen pork53,005.09,763.102031100Meat of swine, fresh or chilled; carcasses and half-carcasses30.040....02031200Meat of swine, fresh or chilled; hams, shoulders and cuts thereof, with bone in30.040....02031900Meat of swine, fresh or chilled; other30.040....02032100Meat of swine, frozen; carcasses and half-carcasses30.0; 10.0a40....02032200Meat of swine, frozen; hams, shoulders and cuts thereof, with bone in30.0; 10.0a40....02032900Meat of swine, frozen; other30.0; 10.0a40....02045000Meat of goats30.035....0207Fresh, chilled, frozen poultry22,968.016,620.802071100Meat and edible offal, of fowl of the species gallus domesticus: not cut in pieces: fresh or chilled40.040....02071200Meat and edible offal, of fowl of the species gallus domesticus: not cut in pieces: frozen40.040....02071300Meat and edible offal, of fowl of the species gallus domesticus: cuts and offal: fresh or chilled40.040....02071410Meat and edible offal, of fowl of the species gallus domesticus: cuts and offal: frozen wings40.040....02071420Meat and edible offal, of fowl of the species gallus domesticus: cuts and offal: frozen thighs40.040....02071430Meat and edible offal, of fowl of the species gallus domesticus: cuts and offal: frozen liver40.040....02071490Meat and edible offal, of fowl of the species gallus domesticus: cuts and offal: frozen other40.040....02072400Meat and edible offal, of turkey: not cut in pieces: fresh or chilled40.040....02072500Meat and edible offal, of turkey: not cut in pieces: frozen30.035....02072600Meat and edible offal, of turkey: cuts and offal: fresh or chilled40.040....Table AIII.1 (cont'd)02072710Meat and edible offal, of turkey: cuts and offal: frozen livers40.040....02072790Meat and edible offal, of turkey: cuts and offal: frozen other30.040....02073210Meat and edible offal, of ducks, not cut in pieces, fresh or chilled40.040....02073220Meat and edible offal, of geese or guinea fowl, not cut in pieces, fresh or chilled30.040....02073310Meat and edible offal, of ducks, not cut in pieces, frozen40.040....02073320Meat and edible offal, of geese or guinea fowl, not cut in pieces, frozen40.040....02073400Meat and edible offal, fatty livers, fresh or chilled40.040....02073500Meat and edible offal, other, fresh or chilled40.040....02073610Meat and edible offal, fatty livers, frozen40.040....02073620Meat and edible offal, cuts of ducks, frozen40.040....02073630Meat and edible offal, cuts of geese or guinea fowl, frozen40.040....0701Fresh, chilled potatoes1,516.01,516.007019000Potatoes, fresh or chilled other than seed40.040....0901Coffee beans1,457.01,149.209011110Coffee, not roasted: not decaffeinated: arabica WIB or Robusta OIB30.040....09011190Coffee, not roasted: not decaffeinated: other30.040....09011210Coffee, not roasted: decaffeinated: arabica WIB or Robusta OIB40.040....09011290Coffee, not roasted: decaffeinated: other40.040....09012110Coffee, roasted: not decaffeinated: unground40.040....09012120Coffee, roasted: not decaffeinated: ground40.040....09012210Coffee, roasted: decaffeinated: unground40.040....09012220Coffee, roasted: decaffeinated: ground40.040....09019000Other coffee40.040....10059090Maize (corn) other than seed and popcorn35.050212,119.0316.21701Sugar62,627.0017011100Raw sugar not containing added flavouring or colouring matter: cane sugar50.065....17011200Raw sugar not containing added flavouring or colouring matter: beet sugar50.050....17019100Other - containing added flavouring or colouring matter50.0; 1.0b50.0; 1.0b....17019911Other - refined sugar50.0; 1.0b65.0; 1.0....17019919Other sugar50.0; 1.0b65.0; 1.0....17019990Other sugar50.065....21011110Instant coffee30.045....21011190Other extracts, essences and concentrates of coffee30.045....21011200Preparations with a basis of extracts, essences or concentrates or with a basis of coffee30.045...... Not available. a Imports up to 10,000 MT are at 10%, then at 30% (Executive Order 299). b Imports containing over 65% by dry weight of sugar are at 50.0%, others are at 1.0% (Executive Order 295). Source: Philippine authorities. Table AIII.2 Goods subject to a conditional duty exemption ProductRequirementAquatic products (e.g. fish, crustaceans, molluscs, marine animals, seaweeds, fish oil, roe)Caught or gathered by fishing vessels of Philippine registryFishing vessels not more than five-years old, equipment and paraphernaliaCommercial fishing vessel of Philippine registryFuel for commercial fisheries operationsCommercial fishing vessel operators of Philippine registry engaged in fishing in the high seasEquipment for the use in the salvage of vessels or aircraftUpon identification and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereonCost of repairs, excluding the value of parts, made in foreign countries used in vessels or aircraft registered in the PhilippinesUpon proof that adequate facilities for such repairs do not exist in the Philippines; or that the vessel or aircraft was compelled during the trip to make such repairsArticles brought into the Philippines for repair, processing or reconditioning to be re-exportedProvided that a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, and that they are exported within 6 months from the date of importMedals, badges, and cupsBestowed as trophies or prizes, or those received or accepted as honorary distinctionPersonal and household effects belonging to returning residents of the PhilippinesItems need to be formally declared and listed before departure and identified under oath before the Collector of CustomsOverseas contract workers may import used house appliancesQuantity is limited to one of each in a calendar yearArticles used exclusively for public entertainment, and displayed in public expositions, or for exhibitions of competition for prizes, and devices for projecting picturesUpon examination and appraisal and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, and that they are exported within 6 months from the date of importArticles brought by foreign film producers directly and exclusively used for making or recording motion picture films in the PhilippinesUpon examination and appraisal and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, and that they are exported within 6 months from the date of importationPhotographic and cinematographic films, undeveloped, exposed outside the Philippines by Filipino citizens or by companies of Philippine register where the principal actors and artists employed for the production are FilipinosUpon affidavit by the importer and identification that such exposed films are the same films previously exported from the PhilippinesImports for the official use of foreign embassies, and other foreign governmental agenciesProvided that those countries provide the same privileges to the corresponding agencies of the PhilippinesContainers, holders, and other similar receptacle of any material including kraft paper bags to export locally manufactured cement, and corrugated boxes for bananas, pineapples and other fresh fruits for exportUpon examination and appraisal and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, and that they are exported within six months from the date of importThe necessary supplies for the "reasonable requirements" of a vessel or aircraft on a voyage of flight outside the PhilippinesAny surplus of such supplies arriving from foreign ports or airport is dutiableCoffins or urns containing human remains, bones or ashes, used personal and household effects of the deceased person Value must not exceed PhP10,000Samples of no commercial value and samples of medicines used to introduce new products to the Philippine market Import must be authorized by the Ministry of Finance, and in the case of medicines by the Ministry of HealthCommercial samples The value of each consignment should not exceed PhP10,000 and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, and that they are exported within six months from the date of importAnimals (except race horses) and plants for scientific, experimental, propagation, botanical, breeding, zoological and national defence purposesImport must be undertaken by order of duly authorized institution. Animals imported for breeding purposes must be of a recognized breed. The National Economic and Development Authority must certify that these animals and plants are necessary for economic development. The Department of Environment and Natural Resources needs to issue a permit prior to importTable AIII.2 (cont'd)Economic, technical, vocational, scientific, philosophical, historical, cultural books and/or publicationsCertification is required by the Department of Education, Culture and SportsEducational, scientific and cultural materialsCertification is required by the Department of Education, Culture and SportsPhilippine products exported from the Philippines and returned without any added value or any other improvementAny article upon which drawback had been allowed should upon reimport be subject to a duty equal to the amount of the drawbackAircraft, equipment and machinery, spare parts, aviation gas, fuel and oil, and any other articles or supplies imported by and for the use of scheduled airlines operating under Congressional franchise Provided that such articles are not locally available in reasonable quantity, quality and price and are necessary for the proper operation of the scheduled airlineSpare part of vessels or aircraft of foreign registry engaged in foreign trade when brought into the Philippines as replacements for emergency repairUpon proof to the Collector of Customs that such spare parts shall be utilized to secure the safety of the vessel or aircraft, to enable it to continue its voyage or flightArticles of easy identification exported from the Philippines for repair and subsequently re-importedUpon proof that such articles cannot be repaired locallyArticles brought into the Philippines for repair, processing or reconditioning which are then re-exportedA bond amounting to one and one-half times the ascertained duties and taxes and other charges needs to be paid. Trailer chassis when imported by shipping companies for their exclusive use in handling containerized cargoUpon posting a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges dueCBUsUnder the Motor Vehicle Development Programme preferential tariff rates are available on imports of CBUs on the basis of equivalent foreign exchange earningsInputs to be used by agriculture and fisheries enterprisesItems need to be included in the Annexes to the Agriculture and Fisheries Modernization Act and require a Certificate of Eligibility. The Bureau of Fisheries and Aquatic Resources must issue a certificate attesting that the firms applying for duty-free imports of fisheries inputs are indeed producers or processors of fish and fishery productsCapital equipment to be used by tourism establishmentsEquipment to be used only in medical and spa facilitiesA 50% refund of the duty paid on petroleum oils, oils obtained from bituminous materials, and crude oilsIf imported by non-electric utilities and sold directly or indirectly, in the same form or after processing, to electric utilities for the generation of electricity and for the manufacturing of city gasA 99% refund on duties paid on imported fuelFuel must be used in domestic vessels engaged in tradeImported articles donated to any duly registered relief organization to be donated to the needyThe Department of Social Welfare and Development needs to certify that an accredited institution imports the goods. ContraceptivesIf imported by entities duly certified by the Population CommissionSource: Philippine Tariff Commission (July 2001), Tariff and Customs Code of the Philippines - Harmonized Commodity Description and Coding System (Volume 1), Quezon City; Executive Order 244 (3 October 2003), The Philippines Fisheries Code of 1998 (Republic Act 8550); and Executive Order 268. Table AIII.3 Excise taxes in the Philippines Kind and subject of taxNIRC, 1997 (RA 8424) Section No.)Tax baseTax rateEXCISE TAXESALCOHOL PRODUCTSaDistilled spiritsbIf produced from sap of nipa, coconut, cassava, camote or buri palm or from the juice, syrup or sugar of the caneSection141 Per proof litrePhP8.96If produced from said sources in a pot-still by a distiller producing not more than 100 litres a day, containing not more than 50% of alcohol by volume" "PhP4.48If produced from other raw materials" " If net retail price is: Less than PhP250.00 PhP250.00 up to PhP675.00 More than PhP675.00 PhP84.00 PhP168.00 PhP336.00Medicinal preparations, flavouring extracts, and all other preparations, except toilet preparations with distilled spirits as the chief ingredientPer proof litreTaxed as distilled spiritsWinesSection 142Per litre of volume capacitySparkling wines/champagnes, regardless of proofIf net retail price is: PhP500.00 or less More than PhP500.00 PhP112.00 PhP336.00Still wines containing 14% of alcohol by volume or lessPer litre of volume capacityPhP13.44Still wines containing more than 14% but not more than 25% of alcohol by volume" "PhP26.88Fortified wines containing more than 25% of alcohol by volumecPer bottle of 750 ml.Taxed as distilled spiritsFermented liquorSection143Per litre of volume capacityBeer, lager beer, pale, porter and other fermented liquors, except tuba, basi, tapuy and similar domestic fermented liquorsIf net retail price is: Less than PhP14.50 PhP14.50 up to PhP22.00 More than PhP22.00 PhP6.89 PhP10.25 PhP13.61If brewed and sold at micro-breweries or small establishments such as pubs and restaurantsPer litre of volume capacityPhP13.61TOBACCO PRODUCTSdTobacco products (other than cigarettes, cigars and chewing tobacco)Section144Per kg.PhP0.75Tobacco specially prepared for chewing so as to be unsuitable for use in any other mannerPer kg.PhP0.60Cigars and cigarettesSection 145 CigarsPer cigarPhP1.12 Cigarettes packed by handPer packPhP0.45 Cigarettes packed by machinePer pack If net retail price/pack is: Above PhP10.00 Exceeds PhP6.50 but not PhP10.00 PhP5.00 but not PhP6.50 Below PhP5.00 PhP13.44 PhP8.96 PhP5.60 PhP1.12Table AIII.3 (cont'd)TOBACCO INSPECTION FEESection 146CigarsPer thousand or fraction PhP0.50CigarettesPer thousand or fraction PhP0.10Leaf tobaccoPer kg. or fraction PhP0.02Scrap and other manufactured tobaccoPer kg. or fraction PhP0.03MANUFACTURED OILS AND OTHER FUELSSection 148Lubricating oils and greases, including but not limited to, basestock for lube oils and greases and additivesPer litre and kg., respectivelyPhP4.50Processed gasPer litrePhP0.05Waxes and petrolatumPer kg.PhP3.50Denatured alcohol to be used for motive powerPer litrePhP0.05Naptha, regular gasoline and other similar products of distillationPer litrePhP4.80Napha, when used as a raw material in the production of petrochemical products or as replacement fuel for natural-gas-fired-combined-cycle power plant in lieu of locally extracted natural gas during the nonavailability, subject to the rules and regulations to be promulgated by the Secretary of Energy, in consultation with the Secretary of FinancePer litrePhP0.00Leaded premium gasolinePer litrePhP5.35Unleaded premium gasolinePer litrePhP4.35Aviation turbo jet fuelPer litrePhP3.67KerosenePer litrePhP0.60Diesel fuel oil, and on similar fuel oils having more or less the same generating powerPer litrePhP1.63Liquefied petroleum gas, except liquefied petroleum gas used for motive power, which should be taxed at the equivalent rate as the excise tax on diesel fuel oilPer litrePhP0.00AsphaltsPer kg.PhP0.56Bunker fuel oil, and on similar fuels having more or less the same generating powerPer litre PhP0.30AUTOMOBILESeSection 149Manufacturer's or importer's selling price, net of excise tax and VATEngine displacement (in cc):Gasoline:Diesel:Up to 1,600 1,601 to 2,000 2,001 to 2,700 2,701 or overUp to 1,800 1,801 to 2,300 2,301 to 3,000 3,001 or over15% 35% 50% 100%NON-ESSENTIAL GOODSSection 150(a)Jewellery, whether real or imitation, pearls, precious and semi-precious stones and imitations, goods made of, or ornamented, mounted or fitted with precious metals or imitations or ivory (not including surgical and dental instruments, silver-plated wares, frames or mountings for spectacles or eyeglasses, and dental gold or gold alloys and other precious metals used in filling, mounting or fitting of teeth)); opera glasses and lorgnettesWholesale price of the value of import used by the BOC in determining tariff and customs duties, net of excise tax and VAT20%Table AIII.3 (cont'd)Perfumes and toilet waters20%Yachts and other vessels intended for pleasure or sports20%MINERAL PRODUCTSSection 151Coal and cokePer tonnePhP10.00Non-metallic minerals, quarry resources and locally extracted natural gas and liquefied natural gasActual market value of the annual gross output at the time of removal or, if imported, the value used by the BOC in determining customs duties2%Metallic minerals1% Copper and other metallic mineralsActual market value of the annual gross output at the time of removal or, if imported, the value used by the BOC in determining customs duties1.5% until 1.9.99; 2% thereafter Gold and chromiteActual market value of the annual gross output at the time of removal or, if imported, the value used by the BOC in determining customs duties2%Indigenous petroleum"Fair" international market price3%a The rates of excise tax on all alcohol products were increased by 12% on 1 January 2000 (Revenue Regulation No. 17 of 1999). b Spirits or distilled spirits are: ethyl alcohol, ethanol or spirits of wine, including all dilutions, purifications and mixtures, from whatever source, by whatever process produced, and shall include whisky, brandy, rum, gin and vodka, and other similar products or mixtures. c Fortified wines are natural wines to which distilled spirits are added to increase their alcoholic strength. d The rates of excise tax on cigars and cigarettes were increased by 12% on 1 January 2000 (Revenue Regulation No. 17 of 1999). e In September 2003 (RA 9224), ad valorem excise rates levied on the manufacturer's or importer's net selling price were changed from being set according to engine displacement to a progressive rate scale of 2% up to PhP600,000, 20% up to PhP1.1 million, 40% up to PhP2.1 million, and 60% over PhP2.1 million. Source: Bureau of Internal Revenue (1998), National Internal Revenue Code of 1997. Available at: http://www.bir.gov.ph/nirc/issu_nir.html [24 March 2004] and Revenue Regulations No. 17-99. Table AIII.4 Prohibited imports, July 2001 Dynamite, gunpowder, ammunition and other explosives, firearms and weapons of war, and parts thereof, except when authorized by lawWritten or printed articles in any form containing any matter advocating or inciting treason, rebellion, insurrection, sedition or subversion against the Government of the Philippines, or forcible resistance to any law of the Philippines, or containing any threat to take the life of, or inflict bodily harm upon any person in the PhilippinesWritten or printed articles, negatives or cinematographic film, photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral characterArticles, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or any printed matter which advertises or describes or gives directly or indirectly information on where, how or by whom unlawful abortion is performedRoulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling or the distribution of money, cigars, cigarettes or other articles when such distribution is dependent on chance, including jackpot and pinball machines or similar contrivances, or parts thereofLottery and sweepstake tickets except those authorized by the Philippine Government, advertisements thereof, and lists of drawings thereinAny article manufactured in gold, silver or other precious metals or alloys thereof, the stamps, brands or marks which do not indicate the actual fineness of quality of said metals or alloysAny adulterated or misbranded articles of food or any adulterated or misbranded drug in violation of the provisions of the Food and Drugs ActMarijuana, opium, poppies, coca leaves, heroin or any other narcotics or synthetic drugs which are or may be declared habit forming by the President of the Philippines, or any compound, manufactured salt, derivative, or preparation thereof, except when imported by the Government of the Philippines or any person duly authorized by the Dangerous Drugs Board, for medicinal purposes onlyOpium pipes and parts thereof, of whatever materialAll other articles and parts thereof, whose importation is prohibited by laws and regulations issued by the competent authority (as amended by Presidential Decree No. 34)Source: Philippine Tariff Commission (July 2001), Tariff and Customs Code of the Philippines - Harmonized Commodity Description and Coding System (Volume 1), Quezon City. Table AIII.5 Prohibited and regulated exports Regulating agencyaRegulatedProhibitedbGarments and Textile Export BoardGarments and textiles, carpets, polyester staple fibre, filament yarns, fabrics, upholstered furniture and other natural and synthetic fibres and all products made up in whole or part of these fibres for export to all countries with or without quota cBoard of InvestmentsCopper concentratesBureau of Plant IndustryAll plants, planting materials and plant products capable of harbouring pests, insect specimens, live and deadBureau of Animal IndustryAnimals, animal products and animal effectsSugar Regulatory AdministrationSugar and molassesInternational Coffee Organization Certifying Agency/Department of Trade and IndustryCoffeeFibre Industry Development AuthorityNatural fibres: abaca, ramie, salago, maguey, sisal, kenaf, coir, buntal, cabo negro, cotton kapok, sabahon, pia, banana fibre, silk, loofah, pacol, musa species, RSA (secondary abaca fibre), canton, raffia, tikog and cocoonAbaca and ramie seeds, seedlings, suckers and root stocks, and buri seeds and seedlings, buri fibresNational MuseumAntiques, cultural artifacts and historical relicsForest Management Bureau, Department of Environment of Natural ResourcesLogs, poles and piles including log core and flitches/railroad tiesBakawan (Mangrove)LumberBureau of Fisheries and Aquatic Resources Shells: Undersized raw shells of Trochus maximus, Trochus noduilferus, Gold lip (Pinctada Maxima), Black lip (Pinctada margaritifera), and Kapis (Piacuna placenta) Crabs (Mud crab (Scylla serrata) (undersize)) Shrimps: Prawn, pond-raised (not more than 60 grams per piece)Bangus fry, Mother Bangus (sabalo), Prawn-spawner and fry Shells: True giant clam, Tridacna gigas, Smooth giant clam, T. derasa, Fluted/Scaly giant clam, T. squamosa, Elongated giant clam, T. maxima, Strawberry/horse hoof clam, Hippopus hippopus, China/porcelain clam, H. porcellanus and others (e.g. rare shells and threatened aquatic species) Crabs (Coconut crab, Birgus latro) Endangered SpeciesProtected Areas and Wildlife BureauWildlife species: Wild, marine species, e.g. water snakes (cerberus rynhops); seasnakes; live, skin or products from the skin or meatWildlife species: Wild marine species e.g. precious, semi-precious and all ordinary corals, raw and by-productsFrogs; live, skin or products from the skin or meatWild terrestrial species, to include live, stuffed, preserved, by-products and derivatives, e.g.:Wild terrestrial species whether live, stuffed or by-products, e.g.:Mammals (i.e. Philippine monkeys, cloudrats, ant eaters, Philippine tarsier and skunk)Mammals (i.e. tamaraw, tarsier, deers, sea cow, fruit bats)Table AIII.5 (cont'd)Aves (i.e. bleeding heart pigeons, java sparrows, tree sparrow, parrot finches, Philippine white-eye, Philippine starlings, hanging parakeets, brush cuckoo, plaintive cuckoo, amethyst fruit dove, blue-tailed bee-eater, crested mynah, pink-necked green pigeon, painted quail, button quails, bended rail, plain swamphen, green-winged dove, slender-billed cuckoo, white-eared brown dove, kingfishers, black-naped oriole, black-naped monarch, red amadavat guiaberol)Aves (i.e. eagles, redvent cockatoo, Palawan peacock pheasant, Palawan mynah, horn bills, nicobar pigeon, Mindoro imperial pigeon, Peregrine falcon, spotted green shank, kotch's pitta, giant scops own and Eastern sarus craneReptiles (i.e. gecko, monitor and sail-finned lizards, land turtles)Reptiles (e.g. crocodiles, marine turtles, pythons)Flora (i.e. tree ferns, cycas plant, all species of orchids, aloe plant, sanders alocasia, striped alocasia, volavol, bungang ipod, cactus, Philippine camia/garland, Himalayan yew, Agar wood, eagle wood, big-leaf mahogany and red-sandersFlora (i.e. lady's slipper orchid, vanda sanderiana, pitcher plant, dendrobicum cruenthumAll species of butterfliesExotic wildlife species found under Appendix II of CITES such as parrots, macaw, pigeons and conuresExotic wildlife species found under AppendixI of the CITES such as buffon macaw, scarlet macawFirearms and Explosives Office, Philippine National Police, Department of the Interior and Local GovernmentFirearms, ammunition and explosivesBangko Sentral ng Philipinas (BSP)Gold from small-scale mining or panned goldPhilippine notes, coins, cheques, money orders and other bills of exchange drawn in pesos against banks operating in the Philippines greater than P10,000National Food Authority (NFA)GrainPhilippine Coconut Authority (PCA)Matured coconuts and coconut seedlingsDepartment of Environment and Natural ResourcesRaw materials for cottage industries: Bamboo, monkey pod (acacia), rattan (including poles)Fiber Industry Development AuthorityBuri fibres, raffia fibresBureau of Fisheries and Aquatic ResourcesSemi-finished or semiprocessed capiz shellsDepartment of Environment and Natural ResourcesStalactites and stalagmitesMovie and Television Review and Classification BoardMotion pictures/television films and related publicity materialsPhilippine Nuclear Research InstituteRadioactive materialsPhilippine International Trading CorporationAll exports to the following socialist and centrally planned economy countries (Albania, Angola, Democratic People's Republic of Korea, Ethiopia, Lao People's Democratic Republic, Mozambique, Libya, Mongolia, and Myanmara This list may be amended from time to time based on decisions taken by the inter-agency committee created under Executive Order 1016 (25 March 1985). b These products are prohibited for export under existing policies of the government office concerned, except for scientific or testing purposes. c Regulations removed from 2005 with the abolition of bilateral export quotas. 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