Republic Act No

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RepublicActNo.1937
PostedonJune22,1957(http://www.gov.ph/1957/06/22/republicactno1937/)
REPUBLICACTNO.1937
ANACTTOREVISEANDCODIFYTHETARIFFANDCUSTOMSLAWSOFTHE
PHILIPPINES
PRELIMINARYSECTION
ThisActshallbeknownastheTariffandCustomsCodeofthePhilippines
BOOKI
TariffLaw
TITLEI
ImportTariff
SECTION101.ImportedArticlesSubjecttoDuty.Allarticles,whenimportedfromanyforeign
country into the Philippines, shall be subject to duty upon each importation, even though
previously exported from the Philippines, except as otherwise specifically provided for in this
Codeorinotherlaws.
SECTION102. ProhibitedImportations.The importationintothePhilippines ofthefollowing
articlesisprohibited:
a.Dynamite, gunpowder,ammunitionsand otherexplosives,firearm andweaponsof war,and
detachedpartsthereof,exceptwhenauthorizedbylaw.
b. Written or printed article in any form containing any matter advocating or inciting treason,
rebellion, insurrection or sedition against the Government of the Philippines, of forcible
resistancetoanylawofthePhilippines,orcontaininganythreattotakethelifeoforinflictbodily
harmuponanypersoninthePhilippines.
c.Writtenorprintedarticles,photographs,engravings,lithographs,objects,paintings,drawings
orotherrepresentationofanobsceneorimmoralcharacter.
d. Articles, instruments, drugs and substances designed, intended or adapted for preventing
human conception or producing unlawful abortion, or any printed matter which advertises or
describesorgivesdirectlyorindirectlyinformationwhere,howorbywhomhumanconceptionis
preventedorunlawfulabortionproduced.
e. Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or
mechanicaldevicesusedingambling,orinthedistributionofmoney,cigars,cigarettesorother
articles when such distribution is dependent upon chance, including jackpot and pinball
machinesorsimilarcontrivances.
f. Lottery and sweepstakes tickets except those authorized by the Philippine Government,
advertisementsthereofandlistsofdrawingstherein.
g.Any articlemanufactured inwhole orin partof goldsilver orother preciousmetal, oralloys
thereof, thestamps brands ormarks of which donot indicate theactual fineness orquality of
saidmetalsoralloys.
h. Any adulterated or misbranded article of food or any adulterated or misbranded drug in
violationoftheprovisionsoftheFoodandDrugsAct.
i.Marihuana,opiumpoppies,cocaleaves,oranyothernarcoticsorsyntheticdrugswhichareor
may hereafter be declared habit forming by the President of the Philippines, any compound,
manufacturedsalt,derivative,orpreparationthereof,exceptwhenimportedbytheGovernment
of the Philippines or any person duly authorized by the Collector of Internal Revenue, for
medicinalpurposesonly.
j.Opiumpipesandpartsthereof,ofwhatevermaterial.
k.Allotherarticlestheimportationofwhichisprohibitedbylaw.
SECTION 103.Abbreviations. The following abbreviations in this Code shall represent the
termsindicated:
ad.val.
Foradvalorem
e.g.
Forexempligratia,meaningforexample
i.e.
Foridest,meaningthatis
hd.
Forhead
PD441
kgs.
Forkilograms
l.
Forliter
g.w.
Forgrossweight
l.w.
Forlegalweight
n.w.
Fornetweight
SECTION 104. Rates of Import Duty. There shall be levied, collected and paid upon all
importedarticlesthefollowingratesofduty,exceptasotherwisespecificallyprovidedforinthis
Code.
SCHEDULEI
LiveAnimalsAnimalProducts
CHAPTERI
LiveAnimals
NOTES:
1. This Chapter covers all live animals except fish, crustaceans, mollusks (Chapter 3) and
microbiccultures(headingNo.30.02).
2. Any reference in this Chapter to a particular genus or species, except where the context
otherwiserequires,includesareferencetotheyoungofthatgenusorspecies.
01.01Livehorses,asses,mulesandhinnies:
A.Suckingfoals
Free
B.Other
hd.P100.00
01.02Livebovineanimals(includingbuffaloandcarabao):
A.Suckingcalves
Free
B.Other
hd.P20.00
01.03Livepigs:
A.Suckingpigs
Free
B.Other
hd.P10.00
01.04Livesheepandgoats:
A.Suckingpigs
Free
B.Other
hd.P10.00
01.05Livepoultry(i.e.,chickens,ducks,geese,turkeys,guineafowls,pigeons
andpheasants)
adval.60%
01.06Otherliveanimals
adval.60%
CHAPTERII
MeatandEdibleMeatOffals
NOTES:
1.ThisChapterdoesnotcover:
(a)Guts,bladdersorstomachsofanimals(headingNo.05.04)
(b)Animalfats,otherthanunrenderedpigfatandunrenderedpoultryfat(Chapter15)or
(c)Meatandedibleoffalspreparedorpreservedinpots,tins,orairtightcontainersormeatand
edible offals(Schedule IV) whichhave undergone aprocess otherthan those indicatedin the
presentChapter.
2.Meatandedibleoffals,simplysprinkledwithsaltorsprayedwithbrine,forthesolepurposeof
preservationduringtransportshallbeclassifiedasfreshmeatandoffals.
02.01MeatandedibleoffalsoftheanimalsfallingwithinheadingNo.01.01,01.02,01.03or01.04,
fresh,chilledorfrozen:
A.Meat
g.w.,100kgs.P15.00
oradval.15%
B.Other
adval.50%
02.02Deadpoultry(i.e.,chickens,ducks,geese,
turkeys,guineafowls,pigeonsandpheasants)and
edibleoffalsthereof(exceptliver),fresh,chilledor
frozen
adval.70%
02.03Poultryliver,fresh,chilled,frozen,saltedor
cooked
adval.75%
02.04Othermeatandediblemeatoffals,fresh,
chilledorfrozen
adval.40%
02.05Unrenderedpigfatfreeofleanmeatand
unrenderedpoultryfat,fresh,chilled,frozen,salted,
dried,smoked,cookedorsimilarlytreated
adval.40%
02.06Meatandediblemeatoffals(exceptpoultry
liver),salted,dried,smoked,cookedorsimilarly
treated
adval.60%
CHAPTERIII
Fish,CrustaceansandMollusks
NOTES:
(a)Marinemammals(headingNo.01.06)ormeatthereof(headingNo.02.04or02.06)
(b)Caviarorcaviarsubstitutes(headingNo.16.04)or
(c) Fish, crustaceans or mollusks prepared or preserved in pots, jars, bottles, tins or airtight
containers, or fish, crustaceans or mollusks (Schedule IV) which have undergone a process
otherthanthoseindicatedinthepresentChapter.
2.TheexpressionfishinthisChapterincludesliversandedibleroesoffish.
3. Fish,crustaceans or mollusks, simplysprinkled with salt orsprayed with brine, forthe sole
purpose of preservation during transport shall be classified as fresh fish, crustaceans or
mollusks.
03.01Fish,fresh(liveordead),chilledorfrozen:
A.Live
adval.100%
B.Dead
adval.75%
03.02Fish,salted,driedorsmoked
adval.75%
03.03Crustaceansandmollusks,whetherinshellornot,fresh(liveordead),chilled,frozen,salted,
driedorcooked:
A.Fresh(liveordead),chilledorfrozen
adval.75%
B.Salted,driedorcooked
adval.75%
CHAPTERIV
DairyProduceBirdsEggsNaturalHoneyOtherEdibleAnimalProducts
NOTES:
1. The expression milk means full cream or skimmed milk, buttermilk, whey, lactoserum,
kephir,yoghurtandsimilarfermentedmilk.
2. Milk and cream are not regarded as preserved merely by reason of being pasteurized,
sterilizedorpeptonized.
04.01Milkandcream,fresh,notconcentratedorsweetened
adval.5%
04.02Milkandcream,preserved,concentratedorsweetened:
A.Inliquidorsemisolidform
adval.10%
B.Insolidform(e.g.,blockmilkormilkpowder)
adval.15%
04.03Butter:
A.Butterfat(includingrawbutter)
adval.15%
B.Other
adval.50%
04.04Cheeseandcurd
adval.50%
04.05Hensandotherbirdseggsandeggyolks,fresh,dried,powdered,or
otherwisepreserved,sweetenedornot
adval.100%
04.06Naturalhoney
adval.100%
04.07Otherunpreparededibleanimalproducts(e.g.,birdsnests,turtlesand
lizardseggs,locustsorsimilarproducts)
adval.100%
CHAPTERV
RawMaterialsandOtherUnmanufacturedProductsofAnimalOrigin
NOTES:
(a)Edibleproducts(otherthanguts,bladdersandstomachsofanimals)
(b) Hides or skins, except bird skins and parts with their feathers, cleaned but not further
prepared(otherbirdskinswiththeirfeathersfall withinheadingNo.67.01andhidesandother
skinsfallwithinChapter41)
(c)Furskins(Chapter43)
(d)Animaltextilematerials,otherthanhorsehair(ScheduleXI)or
(e)Preparedknotsortuftsforbrushmaking(headingNo.96.03).
2. For the purposes of heading No. 05.01 the sorting of hair by length (provided it is not laid
parallel)shallbedeemednottoconstituteworking.
3.ThroughoutthisCode, elephant,mammoth,mastodon,walrus,narwhaland wildboartusks,
rhinoceroshornsandtheteethofallanimalsareregardedasivory.
05.01Humanhair,unworked,whetherofnotwashedorscoured
adval.100%
05.02Pigs,hogsandboarsbristlesbadgerhairandotherbrushmakinghair
adval.100%
05.03Horsehairandhorsehairwaste
adval.100%
05.04Guts,bladdersandstomachsofanimalsotherthanfish:
A.Guts
adval.50%
B.Other
adval.100%
05.05Wasteoffish,crustaceansormollusks
adval.25%
05.06Sinews,tendons,paringsandsimilarwasteofrawhidesandskins
adval.25%
05.07Bedfeathersanddown,unworkedorsimplypreparedotherfeathers
andpartsoffeathers,skinsandotherpartsofbirdswiththeirfeathers,
unworkedorcleanedorotherwisetreatedforpreservation
adval.150%
05.08Bonesandhorncores,unworked,scoured,treatedwithacid,
degelatinizedordefatted,whetherornotsliced,crushedorpulverized,butnot
furtherprepared
adval.100%
05.09Horns,antlers,hoofs,nails,claws,spursandbeaksofanimals,
unworked,cut,splitorstraightened,butnotfurtherprepared,andwasteand
powderthereofwhaleboneandthelike,unworked,scoured,scraped,
trimmedorsplit,butnotfurtherprepared
adval.100%
05.10Ivory,whetherornotslicedpowder,paringsandwastesthereof
adval.100%
05.11Tortoiseshell(shells,scales,claws,paringsandwaste),whetherornot
flattenedorsplit
adval.100%
05.12Coralandsimilarsubstances,unworkedorsimplyprepared,butnor
processedshells,unworkedorpulverizedorsawn
adval.100%
05.13Naturalsponges
adval.150%
05.14Ambergris,castoreum,civetandmuskcantharidesbile,whetherornot
driedanimalproducts,fresh,chilledorfrozen,ofakindusedinthe
preparationofpharmaceuticalproducts
adval.35%
05.15Otherunworkedanimalproductsdeadanimalsandfish,unfitfor
humanconsumption
adval.60%
SCHEDULEII
PlantsandVegetableProducts
CHAPTERVI
LiveTreesandOtherPlants,Bulbs,RootsandtheLikeCutFlowersandOrnamental
Foliage
NOTES:
1. This Chapter covers only live trees and articles (including seedling vegetables) of a kind
commonly supplied by nurserygardeners or florists for planting or forornamental use, and in
thestateinwhichtheyaresosupplied,butdoesnotincludepotatoes,onions,shallotsorgarlic
(Chapter7).
2.Any reference in heading No. 06.03 or 06.04 to articles of any kind shall be construed as
including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or
partlyofmaterialsofthatkind,accountnotbeingtakenofaccessoriesofothermaterials.
06.01Bulbs,tubers,corns,crowns(notincludingasparaguscrowns)and
rhizomesoffloweringorfoliageplants
adval.50%
06.02Otherliveplants,includingtrees,shrubs,bushes,roots,cuttingsandslips
adval.50%
06.03Cutflowersandflowerbudsofakindsuitableforbouquetsorfor
ornamentalpurposes,fresh,dried,dyed,bleached,impregnatedorotherwise
prepared
adval.70%
06.04Foliage,branchesandotherparts(otherthanflowersorbuds)oftrees,
shrubs,bushesandotherplants,andmossesandgrasses,beingarticlesofa
kindsuitableforbouquetsorornamentalpurposes,fresh,dried,dyed,
bleached,impregnatedorotherwiseprepared
adval.70%
CHAPTERVII
EdibleVegetablesandCertainRootsandTubers
NOTES:
1.Thewordvegetablesshallapply,INTERALIA,toediblemushrooms,truffles,olives,capers,
tomatoes,potatoes,saladbeetroot,cucumbers,gherkins,marrows,gourdsandaubergines.
2. This Chapter does not cover articles prepared or preserved in jars, bottles, tins or airtight
containers (Schedule IV) or which have undergoneany process other than those indicated in
thepresentChapter.
07.01Vegetables,freshorchilled:
A.Garlic
g.w.,100kgs.P50.00
B.Onions,shallotsandIrishpotatoes
g.w.,100kgs.P30.00
C.Other
g.w.,100kgs.P30.00
07.02Vegetablespreservedbyfreezing
g.w.,100kgs.P30.00
07.03Vegetablesinbrine,insulphurwaterorinothertemporary
preservativesolutions
g.w.,100kgs.P30.00
07.04Dried,dehydratedorevaporatedvegetables,whole,cutor
sliced,butnotfurtherprepared
g.w.,100kgs.P40.00
07.05Driedleguminousvegetables,whole,skinnedorsplit
g.w.,100kgs.P15.00
07.06Manioc,arrowroot,salejerusalemartichokes,sweetpotatoes
andothersimilarrootsandtuberswithhighstarchorinulincontent,
fresh,chilled,frozenordried,wholeorsliced
g.w.,100kgs.P30.00
CHAPTERVIII
EdibleFruits,NutsandFruitPeels
NOTES:
1.ThisChapterdoesnotcoverediblefruits, nutsandfruitpeelspreparedorpreservedinjars,
bottles,tinsorairtightcontainers,whichhaveundergoneanyprocessotherthanthoseindicated
inthepresentChapter,orarticleswhichcontainaddedsugar(ScheduleIV).
2.Thewordfreshshallincludechilledandfrozenfruits.
08.01Coconuts,freshordried,shelledornot,huskedorunhusked:
A.Whole
g.w.,100kgs.P20.00
B.Other,includingdesiccatedorshreddedcoconutmeat
g.w.,100kgs.P60.00
08.02Citrusfruit:
A.Fresh
g.w.,100kgs.P25.00
B.Dried
g.w.,100kgs.P30.00
08.03Figs:
A.Fresh
g.w.,100kgs.P15.00
B.Dried
g.w.,100kgs.P20.00
08.04Grapes:
A.Fresh
g.w.,100kgs.P12.50
B.Dried,includingraisins
g.w.,100kgs.P20.00
08.05Nutsotherthancoconuts,freshordried,shelledornot
adval.100%
08.06Apples,pearsandquinces,fresh
g.w.,100kgs.P15.00
08.07Stonefruits,fresh
g.w.,100kgs.P15.00
08.08Berries,fresh
g.w.,100kgs.P15.00
08.09Otherfruits,fresh
g.w.,100kgs.P15.00
08.10Fruits(whole,inpiecesorinpulp),preservedbyfreezing
g.w.,100kgs.P20.00
08.11Fruits(whole,inpiecesorinpulp),inbrine,insulphurwateror
inothertemporarypreservativesolutions
g.w.,100kgs.P25.00
08.12Fruits,dried,otherthanthosefallingwithinheadingNo.08.01,
08.02,08.03,08.04or08.05
g.w.,100kgs.P25.00
08.13Peelofmelonsandcitrusandotherfruits,fresh,chilled,frozen,
dried,inbrine,insulphurwaterorinothertemporarypreservative
solutions
adval.60%
CHAPTERIX
Coffee,Tea,MateandSpices
NOTE:
ThisChapterdoesnotcover:
(a)Sweetcapsicum,unground(Chapter7).(Sweetcapsicum,ground,however,isregardedas
fallingwithinotherspices(headingNo.09.10)or
(b)CubebpepperofthevarietyCubebaOfficinalisMiguel(headingNo.12.07).
09.01Coffee(includinghusks,skinsandotherwaste),whetherornotroastedorfreedofcaffeine:
A.Unroasted
adval.30%
B.Other
adval.40%
09.02Tea:
A.Impuretea,teawaste,andteasiftingsand
sweepings
adval.60%
B.Other
adval.75%
09.03Mate
adval.75%
09.04PepperofthegenusPiperpimentoofthegenusCapsicum(exceptCapsicumgrossum)orthe
genusPimenta:
A.Whole
adval.60%
B.Other
adval.75%
09.05Vanilla
l.w.,kg.P5.00
09.06Cinnamonandcinnamontreeflowers:
A.Unground
g.w.,100kgs.P16.00
B.Other
l.w.,100kgs.P20.00
09.07.Cloves(wholefruit,clovesandstems):
A.Unground
g.w.,100kgs.P16.00
B.Other
l.w.,100kgs.P20.00
09.08Nutmeg,maceandcardamons:
A.Unground
g.w.,100kgs.P16.00
B.Other
l.w.,100kgs.P20.00
09.09Seedsofanise,badian,fennel,coriander,cumin,carawayandjuniper:
A.Unground
g.w.,100kgs.P16.00
B.Other
l.w.,100kgs.P20.00
09.10Saffronandotherspices:
A.Unground
g.w.,100kgs.P16.00
B.Ground
l.w.,100kgs.P20.00
CHAPTERX
Cereals
NOTE:
HeadingsinthisChapter,exceptheadingNo.10.06,shallnotapplytograinswhichhavebeen
groundto removethe huskorpericarp orsubjected toanyother millingprocess. HeadingNo.
10.06shallapplytounworkedriceandalsotorice,husked,glazed,polishedorbroken,butnot
enrichedbyvitaminsormineralsorotherwiseworked.
10.01Wheatandmeslin(mixedwheatandrye)
g.w.,100kgs.P0.75
10.02Rye
g.w.,100kgs.P0.75
10.03Barley
g.w.,100kgs.P0.75
10.04Oats
g.w.,100kgs.P1.50
10.05Maizeorcorn
g.w.,100kgs.P15.00
10.06Rice:
A.Unhusked:
1.Nonglutinous
g.w.,100kgs.P10.00
2.Glutinous
g.w.,100kgs.P12.00
B.Husked:
1.Nonglutinous
g.w.,100kgs.P15.00
2.Glutinous
g.w.,100kgs.P20.00
10.07Buckwheat,millet,canaryseed(longmillet)andothercereals
g.w.,100kgs.P29.00
CHAPTERXI
ProductsoftheMillingIndustryMaltandStarchesGlutenInulin
NOTES:
1. Theheadings of this Chaptershall not apply toarticles which have beenheattreated after
they have reached the forms described in the headings (except as otherwise provided in
headings numbered 11.02, 11.07 and 11.09) or to articles which constitute preparations of
cerealsfordieteticorculinarypurposesortoarticleswhichconstitutepharmaceuticalproducts.
(Preparations of cereals for dietetic or culinary purposes and certain heattreated articles fall
within Chapter 19. Soluble or roasted starches fall within heading No. 35.05. Pharmaceutical
productsfallwithinChapter30.)
2.Headings numbered11.01and11.03 shallapplyto residuesderivedfromthe sifting,milling
orworkingofcerealsorleguminousvegetables,asthecasemaybe,containingtenpercentor
morebyweightofcerealflourorflourofleguminousvegetables,respectively.
11.01Cerealflours:
A.Wheatflour
g.w.,100kgs.P2.50
B.Riceflour
g.w.,100kgs.P20.00
C.Other
g.w.,100kgs.P30.00
11.02Cerealgroatsandcerealmealotherworkedcerealgrains
(e.g.,rolledorflaked,withorwithoutheattreatment,polished,
pearledorcrushed,orenrichedbyvitaminsormineralsbutnot
furtherprepared),excepthusked,glazed,polishedorbrokenrice
ediblegermofcereals
g.w.,100kgs.P30.00
11.03FloursoftheleguminousvegetablesfallingwithinheadingNo.
07.05
g.w.,100kgs.P10.00
11.04FloursofthefruitsfallingwithinanyheadinginChapter8
g.w.,100kgs.P40.00
11.05Flour,meal,flakesandgranulesofpotato
g.w.,100kgs.P40.00
11.06Flourandmealofsagoandofmanioc,arrowroot,salepand
otherrootsandtubersfallingwithinheadingNo.07.06
g.w.,100kgs.P50.00
11.07Malt,unroastedorroasted,butnotfurtherprocessed
adval.5%
11.08Starchesinulin
g.w.,100kgs.P20.00
11.09Glutenandglutenflour,roastedornot
g.w.,100kgs.P35.00
CHAPTERXII
OilSeedsandOleaginousFruitsMiscellaneousGrains,SeedsandFruitsIndustrialand
MedicinalPlantsStrawandFodder
NOTES:
1.Heading No.12.01shall apply,INTERALIA, togroundnuts, soyabeans,mustard seeds,oil
poppyseeds,poppyseedsandcopra,andalsotopressedoliveresiduesandotherresiduesof
oil seeds and oleaginous fruits containing eight per cent or more by weight of oil. It shall not
applytococonuts(headingNo.08.01)orolives(Chapter7orChapter20).
2.(a)Subjecttoparagraph(b)below,headingNo.12.03shallapply,INTERALIA,tobeetseed,
grassandotherherbageseeds,seedsofornamentalflowers,vegetableseeds,seedsofforest
trees, seeds of fruit trees, seeds of vetches and of other leguminous plants used for animal
food.
(b) Heading No. 12.03 shall not apply to articles falling within heading No. 07.05 (dried
leguminous vegetables), withinany heading in Chapter8 (edible fruits), withinany heading in
Chapter 9 (which relates, INTER ALIA, to spices), within any heading in Chapter 10 (which
relatestocereals),withinheadingNo.12.01(oilseedsandoleaginousfruits)orwithinheading
No.12.07(seedsandfruitsusedinpharmacy,perfumery,orforinsecticidal,fungicidalorsimilar
purposes).
3. Heading No. 12.04 shall apply to sugarbeet pulp containing more than three per cent of
sugar,calculatedonthedryweight.
4.HeadingNo.12.07shallnotapplyto:
(a)MedicamentsfallingwithinChapter30
(b)PerfumeryortoiletpreparationsfallingwithinChapter33or
(c) Disinfectants, insecticides, fungicides, weedkillers or similar products falling within
headingNo.38.11.
12.01Oilseedsandoleaginousfruit,wholeorbroken:
A.Copra
g.w.,100kgs.P50.00
B.Groundnuts(e.g.,peanuts)
g.w.,100kgs.P50.00
C.Other
g.w.,100kgs.P50.00
12.02Flourofoilseedsandoleaginousfruitexcludingprepared
mustardflour)
g.w.,100kgs.P50.00
12.03Seedsandfruitsofakindusedforsowingorplanting,not
otherwiseprovidedfor
g.w.,100kgs.P50.00
12.04Sugarbeet,wholeorsliced,fresh,driedorpowderedsugar
cane
g.w.,100kgs.P50.00
12.05Chicoryroots,freshordried,wholeorcutup,unroasted
g.w.,100kgs.P50.00
12.06Hopconesandlupulin
adval.5%
12.07Plantsandpartsofplants,seedsandfruits,beingarticlesofa
kindusedprimarilyinperfumery,inpharmacyorforinsecticidal,
fungicidalandsimilarpurposes,freshordried,whole,crushed,
groundorpowdered
adval.40%
12.08Locustbeans,freshordried,whetherornotcrushedor
ground,butnotfurtherpreparedfruitkernelsandothervegetable
productsofakindusedprimarilyforhumanfood,nototherwise
providedfor
g.w.,100kgs.P10.00
oradval.30%
12.09Cerealstrawandhusks,unpreparedorchoppedbutnot
otherwiseprepared
g.w.,100kgs.P10.00
oradval.30%
12.10Mangolds,swedes,fodderrootshay,lucerne,clover,sainfoin
andsimilarvegetableproducts(exceptarticlesfallingwithinheading
No.12.09)ofakindusedforanimalfood,greenordried,whole,cut
orchopped
g.w.,100kgs.P10.00
oradval.30%
CHAPTERXIII
RawVegetableMaterialsofaKindSuitableforUseinDyeingorinTanningLacsGums,
ResinsandOtherVegetableSapsandExtracts
NOTE:
HeadingNo.13.03shallapply,INTERALIA,toliquoriceextractandextractofpyrethrum,extract
ofhops,extractofaloesandopium.
Theheadingshallnotapplyto:
(a) Liquorice extractcontaining more than tenper cent by weightof sugar or whenput up as
confectionery(headingNo.17.04)
(b)Maltextracts(headingsnumbered19.01and19.02)
(c)Coffeeextracts(headingNo.21.02)
(d)Alcoholicsapsandextractsconstitutingbeverages(Chapter22)
(e)Alkaloids,theirsalts,ethers,estersandotherderivativesofopium(headingNo.29.42A)
(f)Camphor(headingNo.29.13)orglycyrrhizin(headingNo.29.41)
(g)Tanningordyeingextracts(headingNo.32.01or32.04)
(h) Essential oils and resinoids (heading No. 33.01) or aqueous distillates and aqueous
solutionsofessentialoils(headingNo.33.05)or
(i)Rubber,balata,guttaperchaorsimilarnaturalgums(headingNo.40.01).
13.01Rawvegetablematerialsofakindusedprimarilyindyeingortanning
adval.10%
13.02Shellac,seedlac,sticklacandotherlacsnaturalgums,resins,gum
resinsandbalsams
adval.15%
13.03Vegetablesapsandextracts(e.g.,crudeopium,aloes)pectinagaragar
andothernaturalmucilagesandthickenersextractedfromvegetablematerials
adval.20%
CHAPTERXIV
VegetablePlaitingandCarvingMaterials,OtherVegetableRawMaterialsand
UnmanufacturedVegetableProducts
NOTES:
1.ThisChapter doesnotcovertextile fibersorvegetablematerialswhich havebeenprepared
foruseastextilematerials(ScheduleXI).
2. Heading No. 14.01 shall apply, INTER ALIA, to split osier, reeds, bamboo and the like, to
rattancoresandtodrawnorsplitrattans.Theheadingshallnotapplytosplitwoodorchipwood
(headingNo.44.09).
3.HeadingNo.14.02shallnotapplytowoodwool(headingNo.44.12).
4. HeadingNo. 14.03 shallnot apply toprepared knots ortufts for brushmaking(heading No.
96.03).
5. HeadingNo. 14.05 shall notapply to articlesfalling within anyother heading of thisor any
other Chapter. The heading applies, INTER ALIA, to flours of corozo and of coconut shells,
espartograssanddiss,andtoloofah.
14.01Vegetablematerialsofakindusedprimarilyforplaiting(e.g.,
cerealstraw,cleanedandbleachedordyed,osier,reeds,rattans,canes,
raffiaandlimebark)
l.w.,kg.P0.45and
adval.100%
14.02Vegetablematerialsofakindusedprimarilyasstuffingoras
padding(e.g.,kapok,vegetablehairandseawrack)
adval.60%
14.03Vegetablematerialsofakindusedprimarilyinbrushesorin
brooms(e.g.,sorghum,piassava,couchgrassandistle),whetherornot
inbundlesorhanks
adval.60%
14.04Hardseeds,pips,hullsandnutsofakindusedforcarving(e.g.,
adval.60%
corozoanddom)
14.05Othervegetablematerials
adval.60%
SCHEDULEIII
AnimalandVegetableFatsandOilsandtheirCleavageProductsPreparedEdibleFats
AnimalandVegetableWaxes
CHAPTERXV
AnimalandVegetableFatsandOilsandtheirCleavageProductsPreparedEdibleFats
AnimalandVegetableWaxes
NOTES:
(a)Unrenderedpigfateorunrenderedpoultryfat(headingNo.02.05)
(b)Butter(headingNo.04.03)cocoabutter(headingNo.18.04)
(c) Greaves (heading No. 23.01), oil cake, residual olive pulp or similar residues from the
extractionofvegetableoils(headingNo.23.04)
(d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap,
perfumeryor toiletpreparations, sulphonatedoils orother articlesfalling withinany headingin
ScheduleVIor
(e)Rubbersubstitutesderivedfromoils(headingNo.40.02).
2.HeadingNo.15.07shallnotapplytooliveoilorpalmoilhavingadegreeofacidityofeighty
five per cent or more or to any other oil having a degree of acidity of fifty per cent or more
(headingNo.15.10).
3.Soap stocks,oil footsanddregs, stearin,wool greaseandglycerol residuesshall fallwithin
headingNo.15.17.
15.01Lardandotherrenderedpigfatrenderedpoultryfat:
A.Crude
g.w.,100kgs.P70.00
B.Refined
g.w.,100kgs.P90.00
15.02Unrenderedfatsofbovinecattle,sheepandgoats
tallow(includingpremierjus)producedfromthosefats
adval.20%
15.03Lardstearin,oleostearinandtallowstearinlardoil,
oleooilandtallowoil,notemulsifiedormixedorprepared
inanyway
adval.20%
15.04Fatsandoilsoffishandmarineanimals,crudeorrefined,butnotfurtherprepared:
A.Codliveroilandhalibutliveroil
adval.5%
B.Other
adval.25%
15.05Woolgreaseandfattysubstancesderived
therefrom(includinglanolin)
adval.25%
15.06Otheranimaloilsandfats(includingneatsfootoil
andfatsderivedfrombonesorwaste)
adval.25%
15.07Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
A.Crude:
1.Palm,linseedandcastoroil
adval.15%
2.Other
adval.35%
B.Refinedorpurified:
1.Palm,linseedandcastoroil
adval.30%
2.Other
adval.70%
15.08Animalandvegetableoils,boiled,oxidized,
dehydrated,sulphurized,blowedorpolymerizedbyheat
andinvacuumorininertgasorotherwisemodified
adval.70%
15.09Degras
adval.50%
15.10Fattyacidsacidoilsfromrefiningfattyalcohols
adval.50%
15.11Glycerolandglycerollyes
adval.100%
15.12Animalorvegetablefatsandoils,hydrogenated,
whetherornotrefined,butnotfurtherprepared
g.w.,100kgs.P30.00and
adval.50%
15.13Margarine,imitationlardandotherpreparededible
fats
l.w.,kg.P0.70
15.14Spermaceti,crude,pressedorrefined,whetheror
notcolored
adval.10%
15.15Beeswaxandotherinsectwaxes,whetherornot
colored
adval.10%
15.16.Vegetablewaxes,whetherornotcolored
adval.10%
15.17Residuesresultingfromthetreatmentoffatty
substancesoranimalorvegetablewaxes
adval.10%
SCHEDULEIV
PreparedFoodstuffsBeverages,SpiritsandVinegarTobacco
CHAPTERXVI
PreparationsofMeat,Fish,CrustaceansandMollusks
NOTE:
This Chapter doesnot cover meat, fish,crustaceans or mollusks falling withinany heading in
Chapter2orChapter3.
16.01Sausagesandsimilarpreparationsofmeat,meatoffalsoranyotheranimalsubstances:
A.Inairtightcontainers:
1.Sausages,Bilbaotype
l.w.,kg.P3.75and
adval.80%
2.Other
adval.40%
B.Other
adval.80%
16.02Otherpreparedorpreservedmeatormeatoffals:
A.Cornedbeef
adval.15%
B.Other
adval.75%
16.03Fatextracts,soupsandbroths
adval.75%
16.04Preparedorpreservedfish,includingcaviarandcaviarsubstitutesandfishsoups:
A.Mackerel,salmon,sardines,anchoviesandtuna
adval.15%
B.Caviarandcaviarsubstitutes
l.w.,kg.P1.00and
adval.50%
C.Other
l.w.,kg.P1.00and
adval.50%
16.05Crustaceansandmollusks,preparedorpreserved,includingsoups:
A.Squidorcuttlefish
adval.20%
B.Other
l.w.,kg.P1.00and
adval.50%
CHAPTERXVII
SugarsandSugarConfectionery
NOTES:
(a)Sugarconfectionerycontainingcocoa(headingNo.18.06)
(b) Food preparations of a kind falling within any heading in Chapter 19, 20 or 22
(notwithstandingthattheymaycontainsugar)
(c)Chemicallypuresugarsotherthansucrose(headingNo.29.43)or
(d)Pharmaceuticalproducts(Chapter30).
2.Theheadingsnumbered17.01to17.03shallextendtosyrups,notcontainingaddedflavoring
orcoloringmatter,derivedfromthearticlesdescribedintheheadingsrespectively.
17.01Beetsugarandcanesugar:
A.Raw
g.w.,100kgs.P25.00
B.Refined
g.w.,100kgs.P40.00
17.02Othersugars,includingartificialhoney(whetherornotmixed
withnaturalhoney)caramel
g.w.,100kgs.P50.00
17.03Molasses,whetherornotdecolorized
g.w.,100kgs.P50.00
17.04Sugarconfectionery,containingcocoa
l.w.,100kgs.P50.00or
adval.80%
17.05Flavoredorcoloredsugarsandsyrupsandsimilarfood
preparations,butnotincludingfruitjuicescontainingaddedsugarin
anyproportion
l.w.,100kgs.P50.00or
adval.80%
CHAPTERXVIII
CocoaandCocoaPreparations
NOTES:
1.ThisChapterdoesnotcoverarticlesofakindfallingwithinanyheadinginChapter19,22or
30(notwithstandingthattheymaycontaincocoa).
2. Sugar confectionery containing cocoa is deemed to be chocolate products (heading No.
18.06),irrespectiveoftheamountofcocoa.
3.Thetermcocoashallmeancacao.
18.01Cocoabeans,wholeorbroken,raworroasted
g.w.,100kgs.P50.00or
adval.25%
18.02Cocoashells,husks,skinsandwaste
adval.25%
18.03Cocoapaste(inbulkorinblock)
adval.60%
18.04Cocoabutter(fatoroil)
adval.70%
18.05Cocoapowder,whetherornotsweetened
adval.50%
18.06Chocolateandchocolateproducts
adval.70%
CHAPTERXIX
PreparationsofCerealsFlourorStarchBreadandPastry
NOTES:
(a) Preparations of flour, starch or malt extract ofa kind used as infant food or for dietetic or
culinarypurposes,containingfiftypercentormorebyweightofcocoa(headingNo.18.06)
(b)Biscuitsorotherarticlesmadefromflourorfromstarch,speciallypreparedforuseasanimal
foods(headingNo.23.07)or
(c)Pharmaceuticalproducts(Chapter30).
2.InthisChaptertheexpressionflourincludestheflouroffruitsorofvegetables,andproducts
ofsuchflourareclassifiedwithsimilarproductsofcerealflour.
19.01Maltextract,unprepared
adval.30%
19.02Preparationsofflour,starchormaltextract,ofakindusedas
infantfoodorfordieteticorculinarypurposes,containinglessthan
fiftypercentbyweightofcocoa
adval.20%
19.03Macaroni,vermicelli,spaghettiandsimilarproducts(including
sotanghon,miki,bihonandmisua)
adval.100%
19.04Tapiocaandsagotapiocaandsagosubstitutesobtainedfrom
potatoandotherstarches
g.w.,100kgs.P60.00
19.05Preparedfoodsobtainedbytheswellingorroastingofcereals
(puffedrice,cornflakesandsimilarproducts)
adval.45%
19.06Communionwafers,emptycachetsofakindsuitablefor
pharmaceuticaluse,sealingwafers,ricepaperandsimilarproducts
g.w.,100kgs.P15.00
19.07Bread,shipsbiscuitsandotherordinarybakersproducts,not
containingsugar,honey,eggs,fats,cheeseorfruit
g.w.,100kgs.P30.00
19.08Pastry,biscuits,cakesandotherfinebakersproducts,whether
ornotcontainingcocoainanyproportion
g.w.,100kgs.P40.00
CHAPTERXX
PreparationsofVegetables,FruitsandOtherPartsofPlants
NOTES:
(a)VegetablesorfruitsfallingwithinanyheadinginChapter7or8or
(b)Fruitjellies,fruitpastesorthelikeintheformofsugarconfectionery(headingNo.17.04)
orchocolateconfectionery(headingNo.18.06).
2. For the purposes of the headings numbered 20.01 and 20.02 the word vegetables shall
apply,INTERALIA,tothevarietiesmentionedinNote1ofChapter7.
3. Edible plants, parts of plants and roots of plants conserved in syrup (e.g., ginger and
angelica)areclassifiedwiththepreservedfruitfallingunderheadingNo.20.06.
20.01Vegetablesandfruitspreservedinvinegaror
aceticacid,withorwithoutsalt,spicesormustard,
includingpickles,mustardpicklesandthelike
adval.100%
20.02Vegetablespreservedotherwisethanin
vinegaroraceticacid
adval.100%
20.03Fruitspreservedbyfreezing,withadded
sugar
adval.50%
20.04Fruits,fruitpeelsandpartsofplants
preservedinsugar(drained,glaceorcrystalized)
adval.75%
20.05Jams,fruitjellies,marmalades,fruitpuree
andfruitpastes,beingcookedpreparationsoffruit,
whetherornotcontainingaddedsugar
adval.75%
20.06Fruits,includingcrushedfruits,otherwisepreserved,whetherornotcontainingaddedsugaror
spirit:
A.Withaddedspirit
adval.100%
B.Other
adval.75%
20.07Fruitandvegetablejuices,whetherornotcontainingaddedsugar,butunfermentedandnot
containingspirit:
A.Concentrates
adval.20%
B.Other
adval.75%
CHAPTERXXI
MiscellaneousEdiblePreparations
NOTE:
(a)Roastedcoffeesubstitutescontainingcoffeeinanyproportion(headingNo.09.01).(Extracts
of coffee substitutes containing coffee or partly derived from coffee are, however, classified
underheadingNo.21.02)or
(b)Yeastsorfermentspreparedforpharmaceuticaluse(Chapter30).
21.01Roastedchicoryandotherroastedcoffeesubstitutesextracts,
essencesandconcentratesthereof
adval.30%
21.02CoffeeExtracts,essences,concentratesandsimilarpreparations
withabasisofcoffee,liquidordry
adval.40%
21.03Mustardandmustardflour,prepared
adval.100%
21.04Saucesandsimilarpreparedseasoning
l.w.,kg.P0.80and
adval.75%
21.05Preparedvegetablesoupsandbrothscontainingneithermeatnor
meatextractsoronlytracesthereof,plain,flavoredorseasoned
adval.50%
21.06Activenaturalyeastpreparedbakingpowders:
A.Activenaturalyeast
adval.75%
B.Other
adval.25%
21.07Ediblepreparationsandcondimentsnototherwiseprovidedfor:
A.Nonalcoholiccompositeoncentratesformakingbeverages
adval.20%
B.Other
adval.70%
CHAPTERXXII
Beverages,SpiritsandVinegar
NOTES:
(a)Seawater(headingNo.25.01)
(b)Distilledwaterorconductivitywater(headingNo.28.58)
(c)Aceticacidofaconcentrationexceedingten percentbyweightofaceticacid(headingNo.
29.14)
(d) Beverages alcoholic liquids and vinegars having the character of medicinal products
(Chapter30)or
(e)Perfumeryortoiletpreparations(Chapter33).
2.HeadingNo.22.05shallapplytowinelesscontainingsixpercentormorebyweightofwine.
3.Articles fallingunderheadings numbered22.05and 22.06containingmore thantwentyfour
percentofalcoholshallbeclassifiedwithinheadingNo.22.09.
4. Heading No. 22.08 shall not apply to undenatured ethyl alcohol shown on test by Gay
Lussacshydrometerat atemperatureoffifteen degreesCentigradetohavea strengthofless
thaneightydegrees(headingNo.22.09).
5.All imitations of whisky, rum, gin, brandy, spirits or wines, imported by or under any name
whatsoever shall be subjected to the highest rate of duty provided for the genuine articles
respectivelyintendedtoberepresented,withasurtaxoffiftypercent.
22.01Waters,includingmineralwatersandaeratedwatersice:
A.Mineralwaters,unsweetened
adval.25%
B.Aeratedwaters,unsweetened
adval.100%
22.02Lemonade,flavoredaeratedwatersandothernon
alcoholicbeverages,notincludingfruitandvegetablejuices
fallingwithinheadingNo.20.07
adval.100%
22.03Beer,ale,porterandstout
adval.75%
22.04Grapemust,infermentationorwithfermentation
arrestedotherwisethanbyadditionofalcohol
adval.75%
22.05Wineoffreshgrapes,includinggrapemustwithaddedspirit:
A.Sparklingwines
adval.200%
B.Other:
1.Containingbyvolumefourteenpercentorlessofalcohol:
(a)Inreceptaclescontainingeachmorethantwoliters
l.P0.10or
adval.100%
(b)Inotherreceptacles
l.P0.20or
adval.100%
2.Containingbyvolumeoverfourteenpercentofalcohol:
(a)Inreceptaclescontainingeachmorethantwoliters
l.P0.40or
adval.100%
(b)Inotherreceptacles
l.P0.70or
adval.100%
22.06Vermouthsandotherwinesflavoredwitharomaticextractsricewineorsake:
A.Containingbyvolumefourteenpercentorlessofalcohol:
1.Inreceptaclescontainingeachmorethantwoliters
l.P0.10or
adval.100%
2.Inotherreceptacles
l.P0.20or
adval.100%
B.Containingbyvolumeoverfourteenpercentofalcohol:
1.Inreceptaclescontainingeachmorethantwoliters
l.P0.40or
adval.100%
2.Inotherreceptacles
l.P0.70or
adval.100%
22.07Otherfermentedbeverages(e.g.,cider,perryandmead):
A.Inreceptaclescontainingeachmorethantwoliters
l.P0.15oradval.100%
B.Inotherreceptacles
l.P0.25oradval.100%
22.08Ethylalcohol,whetherornotdenatured:
A.Denatured
l.P0.75
B.Other
l.P2.00
22.09Spirits,liqueursandallotherspirituousbeverages:
A.Spirits(e.g.,whisky,rum,gin,brandy,arrack)
l.P2.00oradval.100%
B.Other(e.g.,cocktails,liqueurs,cordials,bitters)
l.P2.50oradval.100%
22.10Vinegar
l.P0.50
CHAPTERXXIII
ResiduesandWasteFromtheFoodIndustriesPreparedAnimalFodder
NOTE:
(a) Residues derived from the sifting, milling or working of cereals or leguminous vegetables,
containingtenpercentormorebyweightofflour(headingNo.11.01or11.03)
(b) Residues from the pressing of oil seeds and oleaginous fruit containing eight per cent or
morebyweightofoil(headingNo.12.01)or
(c)Sugarbeetpulp containingmorethanthreeper centofsugar,calculatedon thedryweight
(headingNo.12.04).
23.01Flour,mealandresiduesofmeat,marineanimals,fish,crustaceansor
mollusks,unfitforhumanconsumptiongreaves
adval.10%
23.02Bran,sharpsandotherresiduesderivedfromthesifting,millingor
huskingofcerealsorofleguminousvegetables
adval.10%
23.03Beetpulp,bagasseandotherwasteofsugarmanufacturebrewingand
stillingdregsandwasteinactiveyeastresiduesofstarchmanufactureand
similarresidues
adval.20%
23.04Oilcakeandotherresidues(exceptdregs)resultingfromtheextraction
ofvegetableoils
adval.20%
23.05Thelees(exceptleescontainingsixpercentormorebyweightofwine)
argol
adval.25%
23.06Vegetablewasteofakindusedforanimalfood,otherthancerealstraw
andhusks(headingNo.12.09)andarticlesfallingwithinanyofthepreceding
headingsofthisChapter
adval.30%
23.07Animalfoodpreparations,andpoultryfeedconcentratesandmixtures
thereof(includingsweetenedforage)
adval.40%
CHAPTERXXIV
Tobacco
NOTES:
1.TheexpressionwrappertobaccoasusedinthisChaptermeansthatqualityofleaftobacco
whichhas therequisitecolor, textureandburn andisofsufficient sizeforcigar wrappers,and
the term filler tobacco means all other leaf tobacco. The Commissioner of Customs shall
permit entryto bemade, underthe rulesand regulationsto beprescribed bythe Secretaryof

Finance,ofanyleaftobaccowhentheinvoicesofthesameshallspecifyindetailthecharacter
of such tobacco, whether wrapper or filler, its origin and quality. In the examination for
classificationofanyimportedleaftobacco,atleast onebale,boxorpackageineveryten,and
atleastoneineveryinvoice,shallbeexaminedbytheappraiserorpersonauthorizedbylawto
makesuchexamination,andatleasttenhandsshallbeexaminedineachexaminedbale,box
orpackage.
2.Thedutiableweightofpapercigarsandcigarettesshallincludetheweightofthewrappers.
24.01Unmanufacturedtobaccotobaccorefuse:
A.Leaftobacco,unstripped:
1.Wrapper
l.w.,kg.P10.00
2.Other
l.w.,kg.P8.00and
adval.100%
B.Leaftobacco,stripped:
1.Wrapper
l.w.,kg.P12.00
2.Other
l.w.,kg.P10.00
C.Tobaccorefusemidribsandstalks:
1.Midribsandstalks
l.w.,kg.P10.00
2.Tobaccorefuseandscraptobacco
l.w.,kg.P10.00
24.02Manufacturedtobaccotobaccoextractsandessences:
A.Smokingtobaccoforpipesandcigarettes
n.w.,kg.P15.00and
adval.100%
B.Chewingtobaccoandsnuff
n.w.,kg.P15.00and
adval.100%
C.Cigarsandcherootsofallkinds,includingpapercigars
n.w.,kg.P20.00and
adval.100%
D.Cigarettesofallkinds
n.w.,kg.P20.00and
adval.100%
E.Tobaccoflourandtobaccopowder
l.w.,kg.P4.00
F.Tobaccoextracts,tobaccolyesandtobaccosauces
l.w.,kg.P6.00
SCHEDULEV
MineralProducts
CHAPTERXXV
SaltSulphurEarths,StonesandNonMetallicOresPlasteringMaterials,Limeand
Cement
NOTES:
1.Unlessotherwiseprovided,theheadingsofthisChaptershallapplyonlytoarticleswhichare
in the crude state or which have been washed (even with chemical reagents eliminating the
impurities without altering the product), crushed, ground, powdered, sifted, screened,
concentrated by flotation, levigation and similar mechanical processes but not calcined or
subjectedtoanyfurtherprocessotherthanthatspecificallymentionedinrespectofthearticles
describedtherein.
2.Forthe purposeofheadingNo.25.01,the termcrudesaltshallreferto saltcontaining,by
weight,notmorethan90percentofsodiumchloride(NaCl),allcalculationstobemadeonthe
productasimported.
(a)Sublimedsulphur,precipitatedsulphurandcolloidalsulphur(headingNo.28.02)
(b)Ironores(headingNo.26.01)orferrousearthcolorscontainingseventypercentormoreby
weightofcombinedironevaluatedasFe2O3(ferricoxidefallingwithinheadingNo.28.23)
(c)PharmaceuticalproductsfallingwithinChapter30
(d)Calciumphosphates,ground,orothernaturalmineralproductsfallingwithinChapter31
(e)Perfumeryortoiletpreparations(headingNo.33.06)
(f)ArticlesfallingwithinheadingNo.34.05 (relatingtonaturalabrasivesandgraphiteprepared
aspreservers,cleansersandpolishes)
(g)Preciousorsemipreciousstones(headingNo.71.02)
(h)Opticallyworkedarticles(headingNo.90.01)
(i)Writingordrawingchalks(headingNo.98.05).
25.01Commonsalt(includingrocksalt,seasaltandtablesalt)puresodiumchloridesaltliquorssea
water:
A.Crudesalt
adval.100%
B.Other
adval.25%
25.02Unroastedironpyrites
adval.10%
25.03Sulphurofallkinds,otherthansublimed
sulphur,precipitatedsulphurandcolloidalsulphur
g.w.,100kgs.P0.50
25.04Naturalgraphite
adval.10%
25.05Naturalsandsofallkinds,whetherornot
colored,otherthanmetalbearingsandsfalling
withinheadingNo.26.01
g.w.,100kgs.P1.00
25.06Quartzandquartzite
g.w.,100kgs.P1.00
25.07Clay(e.g.,kaolinandbentonite),andalusite,
kyaniteandsillimanite,whetherornotcalcined
mullitechamotteandDinasearths
g.w.,100kgs.P1.00
25.08Chalk
g.w.,100kgs.P2.00
25.09Earthcolors,whetherornotcalcinedor
mixedtogethernaturalmicaceousironoxides
adval.10%
25.10Ungroundnaturalcalciumphosphates,
apatiteandphosphatedchalk
g.w.,100kgs.P0.80
25.11Naturalbariumsulphate(barytes)natural
bariumcarbonate(witherite)
g.w.,100kgs.P0.80
25.12Infusorialearths,siliceousfossilmealsand
othersimilarsiliceousearths(e.g.,kieselguhr,
tripolite,diatomite)ofanapparentdensityofoneor
less,whetherornotcalcined
g.w.,100kgs.P0.80
25.13Pumicestone,emery,naturalcorundumand
othernaturalabrasives
g.w.,100kgs.P0.80
25.14Slate,includingslateinroughlysquaredor
sawnblocks,slabsorsheets
g.w.,100kgs.P1.20
25.15Marble,travertine,ecaussineandsimilar
adval.60%
calcareousrocksofanapparentdensityof2.5or
more,andalabaster,includingsuchrocksin
roughlysquaredorsawnblocks,slabsorsheets
25.16Granite,porphyry,basalt,sandstoneand
othermonumentalandbuildingstones,including
suchstonesinroughlysquaredorsawnblocks,
slabsorsheets,butexcludingmacadam
adval.60%
25.17Flintcrushedorbrokenstone,macadam
andtarredmacadam,pebblesandgravelofakind
commonlyusedforroadmetalling,forrailwayor
otherballastorforconcreteaggregatesshingle,
granules,chippingsandpowderofstonesfalling
withinheadingsnumbered25.15and25.16
g.w.,100kgs.P5.00
25.18Dolomite,whetherornotcalcinedor
agglomerated
g.w.,100kgs.P1.00
25.19Naturalmagnesiumcarbonate(magnesite),
whetherornotcalcined,otherthanmagnesium
oxide
g.w.,100kgs.P1.50
25.20Gypsum(plasterstone)plaster,whetheror
notcolored
g.w.,100kgs.P2.00
25.21Limestonefluxandlimestone,and
calcareousstonecommonlyusedforthe
manufactureoflimeorcement
g.w.,100kgs.P2.00
25.22Quicklime,slakedlimeandhydrauliclime,
otherthancalciumoxideandhydroxide(heading
No.28.28)
g.w.,100kgs.P2.00
25.23.Hydrauliccements,whetherornotcolored:
A.StandardPortlandcement
g.w.,100kgs.P3.50
B.Other
g.w.,100kgs.P1.50
25.24.Asbestos
adval.15%
25.25Meerschaumandamber,including
agglomeratedmeerschaumandagglomerated
amberjet
adval.50%
25.26Mica,includingsplittingsmicawaste
adval.15%
25.27Naturalsteatite,includingnaturalsteatitein
roughlysquaredorsawnblocks,slabsorsheets
talc
g.w.,100kgs.P2.00
25.28Naturalcryoliteandnaturalchiolite
adval.10%
25.29Naturalarsenicsulphides
adval.10%
25.30Naturalboratesandcrudenaturalboricacid,
whetherornotenriched,otherthanpureborates
adval.10%
25.31Feldsparsflourspar
adval.10%
25.32Nonmetallicoresandmineralsubstances
nototherwiseprovidedforbrokenpottery
adval.15%
CHAPTERXXVI
MetallicOres,SlagandAsh
NOTES:
1. For the purposes of heading No. 26.01, the term metallic ores means minerals of
mineralogicalspeciesactuallyusedinthemetallurgicalindustryfortheextractionofthemetals
ofSchedulesXIVorXVorofmercury,eveniftheyareintendedfornonmetallurgicalpurposes.
Theheadingdoesnot,however,includemineralswhichhavebeensubmittedtoprocessesnot
normaltothemetallurgicalindustry.
(a)Magnesite(headingNo.25.19)
(b)Basicslag(headingNo.31.03)
(c)Slagwoolorrockwool(headingNo.68.07)
(d) Articles falling within heading No. 71.11 (relating, INTER ALIA, to goldsmiths and
silversmithssweepings,residuesandlemels)or
(e)Mattesproducedbyanysmeltingprocess(ScheduleXV),exceptleadmatte.
26.01Metallicoresandconcentratesandroastedironpyrites
adval.10%
26.02Slag,dross,scalingsandotherwastefromthemanufactureofironor
steel
adval.10%
26.03Ashandresidues(otherthanfromthemanufactureofironorsteel)from
whichmetalsarecommerciallyextractable
adval.10%
26.04Otherslagandash,includingkelp
adval.10%
CHAPTERXXVII
MineralFuels,MineralOilsandProductsoftheirDistillationBituminousSubstances
MineralWaxes
NOTES:
(a)Separatechemicallydefinedorganiccompounds(Chapter29)
(b)Medicaments(Chapter30).
2.HeadingNo. 27.07shallincludeproductssimilar tothoseobtainedbythe distillationofhigh
temperature coal tar but which are obtained by the distillation of low temperature coal tar or
othermineraltars,byprocessingpetroleumorbyanyotherprocess,provided,thattheweightof
thearomaticconstituentsexceedsthatofthenonaromaticconstituents.
3. References in heading No. 27.10 to petroleum and shale oils shall include similar oils
obtainedbyanyprocess,providedthattheweightofthenonaromaticconstituentsexceedsthat
ofthearomaticconstituents.
4. References in heading No. 27.13 to paraffin wax and other mineral waxes shall include
referencestosimilarproductsobtainedbysynthesisorbyotherprocesses.
27.01Coal,includingmanufacturedfuelsofcoal
g.w.,100kgs.P0.50
27.02Lignite,whetherornotagglomerated
g.w.,100kgs.P0.50
27.03Peat(includingperliter),whetherornot
agglomerated
g.w.,100kgs.P0.50
27.04Cokeandsemicokeofcoal,ofligniteandof
peat
g.w.,100kgs.P0.05
27.05Gascarboncoalgas,watergasand
producergas
adval.15%
27.06Tardistilledfromcoal,ligniteorpeat,and
othermineraltars,includingmineraltarsofakind
usedforroadsurfacing(preparedorreconstituted
tars)
adval.10%
27.07Oilsandotherproductsofthedistillationof
hightemperaturecoaltarotheroilsandproducts
adval.10%
asdefinedinNote2ofthisChapter
27.08Pitchandpitchcoke,obtainedfromcoaltar
orothermineraltars
adval.10%
27.09Petroleumandshaleoils,crude
adval.5%
27.10Petroleumandshaleoils,otherthancrudepreparationsnototherwiseprovidedfor,containing
notlessthan70percentbyweightofpetroleumorshaleoils,theseoilsbeingthebasicconstituentsof
thepreparations:
A.Lightoils(e.g.,petroleumethers,gasoline,white
spirit)
adval.25%
B.Mediumoils(e.g.,keroseneandtractorfuel)
adval.15%
C.Heavyoils(e.g.,gasoils,fueloils,lubricating
oils,paraffinliquidorwhiteoils)
adval.10%
27.11Crudebutane,crudepropane,crude
petroleumgasandothercrudegaseous
hydrocarbons
adval.15%
27.12Petroleumjelly
adval.20%
27.13Paraffinwax,microcrystallinewax,ozokerite,
lignitewax,peatwaxandothermineralwax
adval.10%
27.14Petroleumbitumen,petroleumcokeand
otherresiduesresultingfromthetreatmentof
petroleumandshaleoils
adval.10%
27.15Bitumenandasphalt,naturalbituminous
shaleandasphalticrock
adval.10%
27.16Bituminousmixturescontainingnatural
asphaltorbitumen,petroleumbitumen,mineraltar
ormineraltarpitch(e.g.,bituminousmastics,cut
backs,emulsionsofasphalt,bitumenormineral
tar)
adval.10%
SCHEDULEVI
ProductsoftheChemicalandAlliedIndustries
NOTE:
Articlesansweringtoadescriptioninheadingsnumbered28.49,28.5028.51and28.52shallbe
classifiedinwhichever ofthoseheadingsis appropriatenotwithstandingthefact thattheymay
alsoanswertoadescriptioninotherheadingsofthisScheduleoftheCode.
CHAPTERXXVIII
InorganicChemicalsOrganicandInorganicCompoundsofPreciousMetals,ofRare
EarthMetals,ofRadioactiveElementsandofIsotopes
NOTES:
1.Exceptwherethecontextotherwiserequires,theheadingsofthisChaptershallapplyonlyto:
(a)Separatechemicalelementsandchemically definedcompounds,whetherornotcontaining
impurities
(b)Productsmentionedin(a)abovedissolvedinwater
(c) Products mentioned in (a) above dissolved in other solvents provided that the solution
constitutes a normal and necessary method of putting up these products adopted solely for
reasons of safety or for transport and that the solvent does not render a product particularly
suitableforcertaindistinctiveuseratherthanforgeneraluse
(d)The productsmentionedin (a),(b)and (c)above containinganadded stabilizernecessary
fortheirpreservationortransport.
2. In addition to carbonates and percarbonates (heading No. 28.42), cyanides and complex
cyanides (headingNo. 28.43),fulminates andcyanates (headingNo. 28.44),organic products
includedinheadingsnumbered28.49to28.52andmetallicandnonmetalliccarbides(heading
No.28.56),thefollowingcompoundsofcarbonshallalsobeclassifiedunderthisChapter:
(a)Oxidesofcarbonhydrocyanicandcomplexcyanogenacids(headingNo.28.13)
(b)Oxyhalidesofcarbon(headingNo.28.14)
(c)SulphidesofCarbon(headingNo.28.15)
(d)Oxysulphides ofcarbon, thiocarbonylhalides,cyanogen, cyanogenhalides andcyanamide
and its metallic derivatives (heading No. 28.58) other than calcium cyanamide containing not
morethantwentyfivepercentbyweightofnitrogen(Chapter31).
(a)SodiumchlorideorothermineralproductsfallingwithinScheduleV
(b)OrganoinorganiccompoundsotherthanthosementionedinNote2above
(c)Chemicalsputupasmedicaments(headingNo.30.03)
(d)ProductsmentionedinNotes1,2,3and4ofChapter31
(e)Inorganicluminophores(headingNo.32.07)
(f)Productsputupforsalebyretailasperfumery,cosmeticsortoiletpreparations(headingNo.
33.06)
(g) Products suitable for use as glues put up for sale by retail as glues in packages not
exceedinganetweightofonekilogram(headingNo.33.06)
(h)PhotographicchemicalsfallingwithinheadingNo.37.08
(i)Artificial graphite(headingNo.38.01), disinfectants,insecticides,fungicidesand thelikeput
up informs or packingsfor sale byretail (headingNo. 38.11), productsput up ascharges for
fireextinguishinggrenades(headingNo.38.17)andinkremoversputupinpackingsforsaleby
retail(headingNo.38.19)
(j)Syntheticpreciousstones(headingNo.71.03)andpreciousmetalsfallingwithinChapter71
(k)Themetals,whetherornotchemicallypure,fallingwithinanyheadingofScheduleXV.
4.Chemicallydefinedcomplexacidsconsistingof anonmetalacidfallingwithinSubchapterII
andametallicacidfallingwithinSubchapterIVshallbeclassifiedinheadingNo.28.13.
5.HeadingNo.28.50shallapplyonlytothefollowing:
(a) Technetium, promethium, polonium, astatine, radon, francium, radium, actinium,
protactinium,neptunium,plutoniumandothertransuranicelementsisotopesoftheseelements
andcompounds,inorganicororganic,oftheseelementsorisotopes
(b)Allotherradioactiveisotopes,naturalorartificial,includingthoseofthepreciousmetalsand
thebasemetalsofSchedulesXIVandXVandtheircompounds,inorganicororganic.
The term isotope mentioned in headings numbered 28.50 and 28.51 includes enriched
isotopes,butdoesnotincludechemicalelementswhichoccurinnatureaspureisotopes.
6.HeadingNo.28.55shallnotapplytoferrophosphoruscontaininglessthanfifteenpercentby
weight of phosphorus or to phosphorcopper containing eight per cent or less by weight of
phosphorus. Such products shall be classified within headings numbered 73.01 and 74.02,
respectively.
I.ChemicalElements
28.01Halogens(fluorine,chlorine,bromineandiodine):
A.Chlorine
n.w.,kg.P0.25and
adval.80%
B.Other
adval.20%
28.02Sulphur,sublimedorprecipitatedcolloidal
sulphur
g.w.,100kgs.P1.00
28.03Carbon,pure(e.g.,carbonblack,
anthraceneblack,acetyleneblack)
adval.15%
28.04Hydrogen,oxygen,raregasesandothermetalloidsandnonmetals:
A.Hydrogenandoxygen
adval.30%
B.Other
adval.10%
28.05Alkali,alkaline,earth,rareearthmetals(includingyttriumandscandium),mercuryandother
metalsnotfallingwithinScheduleXV:
A.Mercury
adval.25%
B.Other
adval.10%
II.InorganicAcidsandOxygenCompoundsofNonMetalsorMetalloids
28.06Hydrochloricacid,choloronitricacidandchlorosulphonicacid:
A.Hydrochloricacid,commercial
g.w.,100kgs.P7.00or
adval.25%
B.Other
adval.10%
28.07Sulphurdioxide
adval.20%
28.08Sulphuricacidoleum:
A.Sulphuricacid,commercial
g.w.,100kgs.P7.00or
adval.25%
B.Other
adval.10%
28.09Nitricacidsulphonitricacid
adval.10%
28.10Phosphorouspentoxide,phosphoricacids
(meta,orthoandpyro)
adval.10%
28.11Arsenictrioxide,arsenicpentoxideandacids
ofarsenic
adval.10%
28.12Boricoxideandboricacid
adval.10%
28.13Otherinorganicacidsandoxygen
compoundsofnonmetalsormetalloids(excluding
water)
adval.10%
III.HalogenandSulphurCompoundsofNonMetalsorofMetalloids
28.14Halides,oxyhalidesandotherhalogen
compoundsofnonmetalsormetalloids
adval.10%
28.15Phosphidesofnonmetalsormetalloids,
includingphosphoroustrisulphide
adval.10%
IV.InorganicBasesandMetallicOxides,HydroxidesandPeroxides
28.16Ammonia,anhydrousorinsolution
adval.20%
28.17Sodiumhydroxide(causticsoda)potassiumhydroxide(causticpotash)peroxidesofsodiumand
potassium:
A.Sodiumhydroxide(causticsoda),commercial
g.w.,100kgs.P10.00
B.Other
adval.10%
28.18Oxides,hydroxidesandperoxidesof
strontium,bariumandmagnesium
adval.10%
28.19Zincoxideandzincperoxide
adval.10%
28.20Aluminumoxideandhydroxideartificial
corundum
adval.10%
28.21Chromiumoxidesandhydroxides
adval.10%
28.22Manganeseoxides
adval.10%
28.23Ironoxidesandhydroxides
adval.20%
28.24Cobaltoxidesandhydroxides
adval.10%
28.25Titaniumoxides
adval.10%
28.26Tinoxidesstannousoxideandstannic
adval.10%
oxides(stannicanhydride)
28.27Leadoxides
adval.10%
28.28Otherinorganicbasesandmetallicoxides,
hydroxidesandperoxides(includinghydrazineand
hydroxylamineandtheirinorganicsalts)
adval.10%
V.MetallicSaltsandPeroxysaltsofInorganicAcids
28.29Fluoridesfluosilicates,fluoboratesand
othercomplexflourinesalts
adval.10%
28.30Chloridesandoxychlorides:
A.Calciumchloride,commercial
adval.80%
B.Other
adval.10%
28.31Chloritesandhypochlorites:
A.Calciumhypochlorite(chlorideoflime)
adval.80%
B.Other
adval.10%
28.32Chloratesandperchlorates
adval.10%
28.33Bromides,oxybromides,bromatesand
perbromatesandhypobromites
adval.10%
28.34Iodides,oxyiodides,iodatesandperiodates
adval.10%
28.35Sulphidesincludingpolysulphides
adval.10%
28.36Dithionites,includingthosestabilizedwith
organicsubstances
adval.10%
28.37Sulphitesandthiosulphates
adval.10%
28.38Sulphates(includingalums)and
persulphates
adval.10%
28.39Nitritesandnitrates
adval.10%
28.40Phosphites,hypophosphitesand
phosphates
adval.10%
28.41Arsenitesandarsenates
adval.10%
28.42Carbonatesandpercarbonates,including
commercialammoniumcarbonatecontaining
carbamate
adval.10%
28.43Cyanidesandcomplexcyanides
adval.10%
28.44Fulminatesandcyanates
adval.10%
28.45Silicates:
A.Sodiumsilicate
adval.10%
B.Other
adval.10%
28.46Boratesandperborates
adval.10%
28.47Saltsofmetallicacids(e.g.,chromates,
permanganates,stannates)
adval.10%
28.48Othersaltsandperoxysaltsofinorganic
acids,butnotincludingazides
adval.10%
VI.Miscellaneous
28.49Colloidalpreciousmetals,amalgamsof
preciousmetals,saltsandothercompounds,
inorganicororganic,ofpreciousmetals
adval.10%
28.50Radioactivechemicalelementsand
radioactiveisotopescompounds,inorganicor
organicofsuchelementsorisotopes
adval.5%
28.51Isotopesandtheircompounds,inorganicor
organic,otherthanisotopesandcompounds
adval.5%
28.52Saltsandothercompounds,inorganicor
organic,ofthorium,ofuraniumorofrareearth
metals(includingyttriumandscandium)
intermixturesofsuchsaltsandcompounds
adval.10%
28.53Liquidair
adval.10%
28.54Hydrogenperoxide
adval.10%
28.55Phosphides
adval.10%
28.56Carbides(e.g.,calciumcarbide,siliconcarbide,boroncarbide,metalliccarbides):
A.Calciumcarbide
g.w.,100kgs.P16.00or
adval.80%
B.Other
adval.10%
28.57Hydrides,nitridesandazides,silicidesand
borides
adval.10%
28.58Otherinorganiccompounds(including
distilledandconductivitywaterandwaterofsimilar
adval.10%
purity,andamalgamsexceptamalgamsof
preciousmetals)
CHAPTERXXIX
OrganicChemicals
NOTES:
1.Exceptwherethecontextotherwiserequires,theheadingsofthisChaptershallapplyonlyto:
(a)Separatechemicallydefinedorganiccompounds,whetherornotcontainingimpurities
(b)Mixturesoftwoormoreisomersof thesameorganiccompound,whetherornotcontaining
impurities
(c)Productsmentionedin(a)or(b)abovedissolvedinwater
(d)Productsmentionedin(a)or(b)abovedissolvedinothersolventsprovidedthatthesolution
constitutes a normal and necessary method of putting up these products adopted solely for
reasons of safety or for transport and that the solvent does not render a product particularly
suitableforcertaindistinctiveuse
(e) The products mentioned in (a), (b), (c) and (d) above containing an added stabilizer
necessaryfortheirpreservationortransport
(f) Diazonium salts, arylides used as couplers for these salts and fast bases for azoic dyes,
dilutedtostandardstrengths.
(a)Glycerol(headingNo.15.11)
(b)Ethylalcohol(headingNo.22.08)
(c) Crude products of the distillation of coal, of mineral tars, of petroleum, of shale or other
productsfallingwithinChapter27
(d)ThecompoundsofcarbonmentionedinNote2ofChapter28
(e)Productsputupasmedicaments(headingNo.30.03)
(f)Ureacontainingnotmorethanfortyfivepercentbyweightofnitrogen(headingNo.31.02),
orifputupinpackingsofagrossweightnotexceedingtenkilograms(headingNo.31.05)
(g) Coloring matter of vegetable or animal origin (heading No. 32.04) synthetic organic
dyestuffs(includingpigmentdyestuffs),syntheticorganicluminophoresandproductsofthekind
known as optical bleaching agents substantive to the fiber and natural indigo (heading No.
32.05)anddyesputupinformsorpackingsofakindsoldbyretail(headingNo.32.09)
(h)Productsputupforsalebyretailasperfumery,cosmeticsortoiletpreparations(headingNo.
33.06)
(i) Water soluble salts of higher fatty acids soaps, (heading No. 34.01) and organic surface
activeagents(headingNo.34.02)
(j) Products suitable for use as glues put up for sale by retail as glues in packages not
exceedinganetweightofonekilogram(headingNo.35.06)
(k) Metaldehyde and other similar substances put up in forms (e.g., tablets, sticks or similar
forms)foruseasfuels(headingNo.36.08)
(l)PhotographicchemicalsfallingwithinheadingNo.37.08
(m)Disinfectants, insecticides,fungicides, andthe likeput upin formsor packingsfor saleby
retail(headingNo.38.11),productsputup aschargesforfireextinguishinggrenades(heading
No.38.17)andinkremoversputupinpackingsforsalebyretail(headingNo.38.19).
3. Articles which could be included in two or more of the headings of this Chapter shall be
classifiedinthelatestofthoseheadings.
4. In the headings of Subchapters II to VII, any reference to halogenated, sulphonated or
nitrated derivatives shall include a reference to sulphohalogenated, nitrohalogenated,
nitrosulphonatedornitrosulphohalogenatedderivatives.
5. (a) The esters of acidfunction organic compounds falling within Subchapters I to VII with
organic compounds of these Subchapters shall be classified with that compound which is
classifiedintheheadingplacedlastintheSubchapters
(b)EstersofethylalcoholorglycerolwithacidfunctionorganiccompoundsofSubchaptersIto
VIIshallbeclassifiedwiththecorrespondingacidfunctioncompounds
(c)Thesaltsoftheestersreferredtoin(a)or(b)abovewithinorganicbasesshallbeclassified
withthecorrespondingesters
(d)ThesaltsofotheracidorphenolfunctionorganiccompoundsfallingwithinSubchaptersIto
VII with inorganic bases shall be classified with the corresponding acid or phenol function
organiccompounds.
6.Thecompoundsofheadingsnumbered29.31to29.34areorganiccompoundsthemolecules
ofwhichcontain,inadditiontoatomsof hydrogen,oxygenornitrogen,atomsdirectlylinkedto
carbon atoms, ofother nonmetals or ofmetals (such as sulphur, arsenic,mercury and lead).
HeadingNo.29.31(organosulphurcompounds)andheadingNo.29.34(otherorganoinorganic
compounds) shall not include sulphonated or halogenated derivatives (including compound
derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to
carbon the atoms of sulphur and of halogens which give them their nature of sulphonated or
halogenatedderivatives(orcompoundderivatives).
7. Heading No. 29.35 (heterocyclic compounds) shall not include internal ethers,
methylenedioxy compounds, epoxides with three or four member rings, cyclic acetals, cyclic
polymersofaldehydesand ofthioaldehydes,anhydridesofpolybasicacids, cyclicureidesand
imidesofpolybasicacids.
I.HydrocarbonsHalogenated,SulphonatedorNitratedDerivativesofHydrocarbons
29.01Hydrocarbons
adval.10%
29.02Halogenderivativesofhydrocarbons
adval.10%
29.03Sulphonatedornitratedderivativesof
hydrocarbonssulphohalogenated,
nitrohalogenated,nitrosulphonated,
nitrosulphohalogenatedderivativesof
hydrocarbons
adval.10%
II.AlcoholsandtheirHalogenated,SulphonatedorNitratedDerivatives
29.04Acyclicalcoholshalogenated,sulphonated
ornitratedderivativesofacyclicalcoholsincluding
derivativesofethylalcohol),includingfuseloil
adval.10%
29.05Cyclicalcoholsandtheirhalogenated,
sulphonatedornitratedderivatives
adval.10%
III.Phenols,PhenolAlcoholsandtheirHalogenated,SulphonatedorNitratedDerivatives
29.06Phenolsandphenolalcohols
adval.10%
29.07Halogenated,sulphonatedornitrated
derivativesofphenolsandphenolalcohols
adval.10%
IV.Ethers,AlcoholPeroxides,EtherPeroxides,Epoxides,AcetalsandHemiacetals,andtheir
Halogenated,SulphonatedorNitratedDerivatives
29.08Ethers,etheralcohols,etherphenols,ether
alcoholphenols,alcoholperoxides,ether
peroxides,andtheirhalogenated,sulphonatedor
nitratedderivatives
adval.10%
29.09Epoxideswithathreeorfourmemberring,
epoxyalcohols,epoxyphenolsandepoxyethers
halogenated,sulphonatedornitratedderivatives
thereof
adval.10%
29.10Acetalsandhemiacetalsandsingleor
complexoxygenfunctionacetalsandhemiacetals,
andtheirhalogenated,sulphonatedornitrated
derivatives
adval.10%
V.AldehydeFunctionCompounds
29.11Aldehydes,aldehydealcohols,aldehyde
ethers,aldehydephenolsandothersingleor
complexoxygenfunctionaldehydes
adval.10%
29.12Halogenated,sulphonatedornitrated
derivativesofaldehydesandothersubstances
adval.10%
VI.KetoneFunctionCompoundsandQuinoneFunctionCompounds
29.13Ketones,ketonealcohols,ketonephenols,
ketonealdehydes,quinones,quinonealcohols,
quinonephenols,quinonealdehydesandother
singleorcomplexoxygenfunctionketonesand
quinones,andtheirhalogenated,sulphonatedor
nitratedderivatives
adval.10%
VII.Acids,AcidAnhydrides,AcidHalides,AcidPeroxidesandPeracids,andtheirHalogenated,
SulphonatedorNitratedDerivatives
29.14Monoacidsandtheiranhydrides,acid
halides,acidperoxidesandperacids,andtheir
adval.10%
29.15Polyacidsandtheiranhydrides,acidhalides,
acidperoxides,peracids,andtheirhalogenated,
sulphonatedornitratedderivatives
adval.10%
29.16Alcoholacids,aldehydeacids,ketoneacids,
phenolacidsandothersingleorcomplexoxygen
functionacids,andtheiranhydrides,acidhalides,
adval.10%
acidperoxides,andperacids,andtheir
VIII.InorganicEstersandtheirSalts
29.17Sulphuricestersandtheirsalts
adval.10%
29.18Nitrousandnitricesters
adval.10%
29.19Phosphoricestersandtheirsalts,including
lactophosphates
adval.10%
29.20Carbonicestersandtheirsalts
adval.10%
29.21Otherestersofmineralacids(excluding
halides)andtheirsalts
adval.10%
IX.NitrogenFunctionCompounds
29.22Aminefunctioncompounds
adval.10%
29.23Singleorcomplexoxygenfunctionamino
compounds
adval.10%
29.24Quaternaryammoniumsaltsandhydroxides,
includinglecithinsandotherphosphoaminolidines
adval.10%
29.25Organicsubstitutionderivativesofhydrazine
orofhydroxylamine
adval.10%
29.26Amidefunctioncompounds:
A.Paraethoxyphenylurea(dulcin)
l.w.,kg.P7.50
B.Other
adval.10%
29.27Imidefunctioncompoundsanfiminefunctioncompounds:
A.Benzoicsulphimides(saccharin)andtheirsalts
l.w.kg.P7.50
B.Other
adval.10%
29.28Nitrilefunctioncompounds
adval.10%
29.29Diazo,azo,andazoxycompounds
adval.10%
29.30Compoundswithothernitrogenfunctions
adval.10%
X.OrganoInorganicCompoundsandHeterocyclicCompounds
29.31Organosulphurcompounds
adval.10%
29.32Organoarseniccompounds
adval.10%
29.33Organomercurycompounds
adval.10%
29.34Otherorganoinorganiccompounds
adval.10%
29.35Heterocycliccompounds,includingnucleic
acids
adval.10%
29.36Sulphonamides
adval.10%
XI.Provitamins,Vitamins,HormonesandEnzymes,NaturalorReproducedbySynthesis
29.37Lactonesandlactams
adval.10%
29.38Provitaminsandvitamins,including
concentrates
adval.10%
29.39Hormones
adval.10%
29.40Enzymes
adval.10%
XII.GlycosidesandVegetableAlkaloids,NaturalorReproducedbySynthesis,theirSalts,Ethers,Esters
andOtherDerivatives
29.41Glycosides,theirsalts,ethers,estersand
otherderivatives
adval.10%
29.42Vegetablealkaloids,thesalts,ethers,estersandotherderivatives:
A.Ofopium
adval.10%
B.Ofcinchona
adval.10%
C.Other
adval.10%
XIII.OtherOrganicCompounds
29.43Sugars,chemicallypure,otherthansucrose
adval.10%
29.44Antibiotics
adval.10%
29.45Otherorganiccompounds:
A.Artificialsweeteningagentsnototherwise
providedfor
l.w.,kg.P7.50
B.Other
adval.10%
CHAPTERXXX
PharmaceuticalProducts
NOTES:
1. For the purpose of heading No. 30.03 medicaments means articles (other than food or
beverages, such as dietetic, diabetic or fortified foods, tonic beverages, mineral waters) not
fallingwithinheadingNo.30.02or30.04whichareeither:
(a) Constituents comprising two or more products mixed or compounded together for
therapeuticorphophylacticusesor
(b)Unmixedproducts suitableforsuchusesputup inmeasureddoesorinpackings ofakind
soldbyretailfortherapeuticorprophylacticpurposes.
For the purposes of these provisions, all solutions of unmixed products shall be treated as
unmixed substance except nonaqueous solutions of chemical products, and colloidal
solutionsthesearetreatedasmixedproducts.
Unmixed productswhich donot fulfillthe conditionsof paragraph(b) aboveshall beclassified
accordingtotheirnature(e.g.,asvegetableproducts,chemicalproducts).
2.TheheadingsofthisChaptershallnotapplyto:
(a)Naturalorartificialmineraloraeratedwaters(headingNo.22.01)
(b)Aqueousdistillatesofnaturalperfumessuitableformedicinaluse(headingNo.33.05)
(c)Dentifricesofallkindsincludingthosehavingtherapeuticorprophylacticproperties(heading
No.33.06)
(d)Medicatedsoapsofallkinds(headingNo.34.01).
3.HeadingNo.30.05shallapplyonlyto:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerial
(b)Sterilelaminariaandlaminariatents
(c)OpacifyingpreparationsforXrayexaminations
(d)Diagnosticreagents,notfallinginheadingNo.30.03,putupinmeasureddosesorprepared
anddesignedtobeappliedtothepatient
(e)Dentalcementsandotherdentalfillings
(f)Plastercoatedfracturebandages
(g)Firstaidboxesandkits.
30.01Glandsandotherorgansandothersubstances
ofanimalorigin,dried,concentratedorinsolutionor
othermedia,ofakindusedformedicalorsurgical
purposesextractsofanyoftheaboveorgansor
substances,whetherornotinsolutionorothermedia
adval.10%
30.02Immunizing(preventiveorcurative)seramicrobicvaccines,microbicculturesandsimilar
productsofmicrobicorigin:
A.Incapsules,pills,tablets,lozenges,troches,
ampules,tubesorothersimilarreceptacles
adval.10%
B.Other
Free
30.03Medicaments(includingveterinary
medicaments)
adval.30%
30.04Wadding(includingabsorbentcotton),gauze,
bandagesandsimilararticles(e.g.,dressings,
adhesiveplasters,poultices)impregnatedorcoated
withpharmaceuticalsubstancesorputupinretail
packingsformedicalorsurgicalpurposes
adval.20%
30.05Otherpharmaceuticalarticles
adval.15%
CHAPTERXXXI
Fertilizers
NOTES:
1.HeadingNo.31.02shallapplyonlytothefollowingarticles,providedthattheyarenotputup
intheformsorpackingsdescribedinheadingNo.31.05:
(a)Articleswhichanswertooneorotherofthedescriptionsgivenbelow:
(1)Sodiumnitratecontainingnotmorethansixteenpercentbyweightofnitrogen
(2)Ammoniumnitratecontainingnotmorethanthirtythreepercentbyweightofnitrogen
(3)Ammoniumsulphonitrate,whetherornotpure
(4)Ammoniumsulphate,whetherornotpure
(5)Calciumnitratecontainingnotmorethansixteenpercentbyweightofnitrogen
(6)Calciumnitratemagnesiumnitrate,whetherornotpure
(7) Calcium cyanamide containing not more than twentytwo per cent by weight of nitrogen,
whetherornottreatedwithoil
(8)Ureacontainingnotmorethanfortyfivepercentbyweightofnitrogen
(b) Fertilizers consisting of any of the articles described in (a) above, but without quantitative
criteria,mixedtogether
(c) Fertilizersconsisting of ammoniumchloride or of anyof the articlesdescribed in (a)or (b)
above,butwithoutquantitativecriteria,mixedwith chalk,gypsumorothernaturalmineralnon
fertilizingsubstances.
2.HeadingNo.31.03shallapplyonlytothefollowingarticles,providedthattheyarenotputup
intheformsorpackingsdescribedinheadingNo.31.05:
(1) Naturalcalcium phosphates,apatite and phosphatedchalks, finely groundso thatnot less
thanninetypercentbyweightpassesthrougha100meshsieve
(2)Basicslag
(3)Disintegrated(calcined)calciumphosphates(thermophosphates)
(4)Superphosphates(single,doubleortriple)
(5)Calciumhydrogenphosphatecontainingnotlessthan0.2percentbyweightofflourine
criteria,mixedtogether.
3.HeadingNo.31.04shallapplyonlytothefollowingarticles,providedthattheyarenotputin
formsorpackingsdescribedinheadingNo.31.05:
(1)Crudenaturalpotassiumsalts(carnallite,kainite,sylviniteandother)
(2)Crudepotassiumsaltsobtainedbythetreatmentofresiduesofbeetmolasses
(3)Potassiumchloride,whetherornotpure,exceptasprovidedinNote6(c)below
(4)PotassiumsulphatecontainingnotmorethanfiftytwopercentbyweightofK2O
(5)Magnesiumsulphatepotassiumsulphatecontaininglessthantwentysevenpercentby
weightofK2O.
criteria,mixedtogether.
4.Ammonium phosphates containing not less than six milligrams of arsenic per kilogram are
includedinheadingNo.31.05.Potassiumnitratecontainingnotmorethanninetyeightpercent
byweightofKNO3areincludedinheadingNo.31.05.
5.For thepurposes ofthe quantitativecriteria specifiedinNotes 1(a),2(a), 3(a)and 4above,
thecalculationshallbemadeonthedryanhydrousproduct.
(a)Animalbloodorpowderedbone,hornorhoof(Chapter5)
(b) Separate chemically definedcompounds (other than those answering tothe description in
Notes1(a),2(a),3(a)and4above)
(c) Cultured crystals of potassium chloride, not optically worked, weighing not less than 2.5
gramseach(headingNo.38.19)opticallyworkedcrystals(headingNo.90.01).
31.01Guanoandothernaturalanimalorvegetable
fertilizers,whetherornotmixedtogether,butnot
chemicallytreated
Free
31.02Mineralorchemicalfertilizers,nitrogenous
adval.5%
31.03Mineralorchemicalfertilizers,phosphatic
adval.5%
31.04Mineralorchemicalfertilizers,potassic
adval.5%
31.05Otherfertilizersfertilizersofallkinds,intablets,lozengesandsimilarpreparedformsorin
packingsofagrossweightnotexceedingtenkilograms:
A.Compositeandotherfertilizers
adval.5%
B.Fertilizersofallkinds,intablets,lozengesand
similarpreparedformsorinpackingsofagross
weightnotexceedingtenkilograms
adval.10%
CHAPTERXXXII
TanningandDyeingExtractsTanningandtheirDerivativesDyes,Colors,Paintsand
VarnishesPutty,FillersandStoppingsInks
NOTES:
(a)Separatechemicallydefinedelementsandcompounds(exceptthosefallingwithinheadings
numbered32.04and32.05,inorganicluminophoresfallingwithinheadingNo.32.07anddyesin
formsorpackingsofakindsoldbyretailfallingwithinheadingNo.32.09)
(b)Tannatesincludedinheadingsnumbered28.49to28.52inclusiveandproteicderivativesof
tanninsinheadingsnumbered35.01to35.04.
2. Heading No. 32.05 shall include mixtures of stabilized diazonium salts and coupling
compoundsfortheproductionofinsolubleazoicdyestuffsonthefiber.
3. Headings numbered 32.05, 32.06 and 32.07 shall apply, respectively, to synthetic organic
dyestuffs (including pigment dyestuffs), color lakes or other coloring material put up as
concentrated dispersions in artificial plastics, rubber or other media. The headings shall not
applytopreparedpigmentsfallingwithinheadingNo.32.09.
4. Solutions (other than collodions) consisting of any of the products specified in headings
numbered 39.01 to 39.06 in volatile organic solvents shall be classified in heading No. 32.09
providedthattheweightofthesolventexceedstwentypercentoftheweightofthesolution.
32.01Tanningextractsofvegetableorigin
adval.15%
32.02Tannins(tannicacid),includingwater
extractedgallnuttannin,theirsalts,ethers,esters
andotherderivatives
adval.15%
32.03Synthetictanningsubstancesartificial
batesforpretanning(e.g.,ofenzymatic,
adval.15%
pancreaticorbacterialorigin)
32.04Coloringmatterofvegetableorigin
(includingdyewoodextractandothervegetable
dyeingextracts,butexcludingindigo)orofanimal
origin
adval.15%
32.05Syntheticorganicdyestuffs(including
pigmentdyestuffs)syntheticorganic
luminophoresproductsofthekindknownas
opticalbleachingagents,substantivetothefiber
naturalindigo
adval.25%
32.06Colorlakes
adval.25%
32.07Othercoloringmatterinorganic
luminophores
adval.15%
32.08Preparedpigments,preparedopacifiers
andpreparedcolors,vitrifiableenamelsand
glazes,liquidlusters,andsimilarproductsofthe
kindusedintheceramic,enamelingandglass
industriesengobes(slips)fritandotherglass,in
theformofpowderorgranules
adval.15%
32.09Varnishes,lacquersandlacquerenamelsotherpaintsandenamelsdistempers,waterpigments
ofthekindusedforfinishingleather,pigmentsinlinseedoil,whitespirit,spiritsofturpentine,varnishor
otherpaintorenamelmediaprepareddyesinformsorpackingsofakindsoldbyretail:
A.Prepareddyesinformsorpackingsofakind
soldbyretail
adval.25%
B.Other
adval.75%
32.10Artists,studentsandamusementcolors,in
tablets,tubes,pansandsimilarforms,including
suchcolorsinboxeswithorwithoutbrushes,
palettesorotheraccessories
adval.10%
32.11Prepareddriers
adval.15%
32.12Glaziersputtygraftingputtyfillingandstoppingpastesforpaintersandsimilaruses:
A.Glaziersputty
adval.30%
B.Other
adval.20%
32.18Writingink,printinginkandotherinks:
A.Writinganddrawinginks
adval.50%
B.Other
adval.20%
CHAPTERXXXIII
EssentialOilsandResinoidsPerfumery,CosmeticsandToiletPreparations
NOTES:
(a)SoapsfallingwithinheadingNo.34.01or
(b)SpiritsofturpentineorotherproductsfallingwithinheadingNo.38.07.
2.Heading No.33.04 shallnotapply toarticles whichare readyforuse asperfumery ortoilet
preparations(headingNo.33.06)oraspreparationsoffoodordrink(headingNo.21.07).
3. Heading No. 33.06 shall apply, INTER ALIA, to dentifrices, shaving creams or shampoos,
whetherornotcontainingsoapordetergents.
33.01Essentialoils(terpenicsornot)concretesandabsolutesresinoids
adval.50%
33.02Terpenicbyproductsofthedeterpenationofessentialoils
adval.50%
33.03Concentratesofessentialoilsinfatsorinfixedoils,obtainedbycold
absorptionorbymaceration
adval.50%
33.04Mixturesoftwoormoreodoriferoussubstances(essentialoils,resinoids
orsyntheticaromatics)ormixtureswithabasicofoneormoreofthese
substances,ofakindusedasrawmaterialsintheperfumery,food,drinkor
otherindustries
adval.50%
33.05Aqueousdistillatesofnaturalperfumes,includingdistillatessuitablefor
medicinaluses
adval.40%
33.06Perfumery,cosmeticsandtoiletpreparations
adval.20%
CHAPTERXXXIV
Soap,OrganicSurfaceActiveAgents,WashingPreparations,LubricatingPreparations,
ArtificialWaxes,PreparedWaxes,PolishingandScouringPreparations,candlesand
SimilarArticles,ModelingPastesandDentalWaxes
NOTES:
1. This Chapter does not cover dentifrices, shaving creams or shampoos containing soap or
organicsurfaceactiveagents(headingNo.33.06).
2.HeadingNo.34.01shouldapplyonlytosoapconsistingofwatersolublesaltsofhigherfatty
acids with or without the addition of other substances (e.g., disinfectants, abrasive powders,
fillers,medicaments).
3.ThereferenceinheadingNo.34.03topetroleumandshaleoilsshallapplytotheproductsin
headingNo.27.10.
4.InheadingNo.34.04theexpressionpreparedwaxes,notemulsifiedorcontainingsolvents
shallapplyonlyto:
(a)Mixturesofanimalwaxes,mixturesofvegetablewaxesandmixturesofartificialwaxes
(b)Mixturesofdifferentclassesofwaxes(animal,vegetable,mineralandartificial)
(c) Mixtures of waxyconsistency not emulsified or containing solvents, with abasis of one or
morewaxes,andcontainingfats,resins,mineralsubstances,dyesorothermaterials.
(a)Waxesconsistingofmixturesofsynthetichydrocarbonsorofmixturesofanyoftheproducts
inheadingNo.27.13or
(b)Separatechemicallydefinedorganiccompounds(Chapter29).
34.01Soap,includingmedicatedsoap
adval.40%
34.02Organicsurfaceactiveagentssurface
activepreparationsandwashingpreparations,
whetherornotcontainingsoap
adval.25%
34.03Lubricatingpreparationsofmixturesofoils
orgreasesorofmixtureswithabasisofoilsor
greases,butnotincludingpreparationsconsisting
seventypercentormorebyweightofpetroleumor
shaleoils
adval.15%
34.04Artificialwaxes(includingwatersoluble
waxes)preparedwaxes,notemulsifiedor
containingsolvents
adval.20%
34.05Footwear,furnitureandfloorpolishesandcreams,metalpolishes,scouringpowdersandsimilar
preparations,butexcludingpreparedwaxesfallingwithinheadingNo.34.04:
A.Polishes,creamsandsimilarpreparationsfor
footwearandotherarticlesofleather
adval.100%
B.Other
adval.40%
34.06Candles,tapersbrightlightsandthelike
adval.60%
34.07Modelingpastes(includingthoseputupfor
childrensamusementandassortedmodeling
pastes)preparationsofakindknownasdental
waxinplates,horseshoeshapes,sticksand
similarforms
adval.15%
CHAPTERXXXV
AlbuminoidalSubstancesandGlues
NOTES:
(a) The salts and other organic products included in headings numbered 28.49 to 28.52,
inclusive
(b)Proteinsubstancesputupasmedicaments(headingNo.30.03)
(c)Gelatinpostcardsandotherproductsoftheprintingindustry(Chapter49).
2.InthisChaptergluesputupinpackagesnotexceedinganetweightofonekilogramshallfall
withinheadingNo.35.06.
35.01Casein,caseinatesandothercaseinderivativescaseinglues
adval.15%
35.02Albumins,albuminatesandotheralbuminderivatives
adval.15%
35.03Gelatin(includinggelatininrectangles,whetherornotcoloredorsurface
worked)andgelatinderivativesgluesderivedfrombones,hides,nerves,
tendons,orsimilarproducts,andfishgluesisinglass
adval.15%
35.04Peptonesandotherproteinsubstancesandtheirderivativeshide
powder,whetherornotchromed
adval.15%
35.05Dextrinssolubleorroastedstarchesstarchglues
adval.15%
35.06Preparedgluesnototherwiseprovidedforproductssuitableforuseas
gluesputupforsalebyretailasgluesinpackagesnotexceedinganetweight
ofonekilogram
adval.40%
CHAPTERXXXVI
ExpolisivesPyrotechnicProductsMatchesPyrophoricAlloys,CertainCombustible
Preparations
NOTES:
1. This Chapter does not cover separate chemically defined compounds other than those
describedinNote2(a)or(b)below.
(a)Metaldehyde,hexamethylenetetramineandsimilarsubstances,putupinforms(e.g.,tablets,
sticksorsimilar forms)foruseas fuelsfuelswithabasis ofalcohol,andother similarsolidor
semisolidfuels
(b)Liquidfuels(e.g.,petrol)ofakindusedinmechanicallighters,incontainersofacapacitynot
exceedingthreehundredcubiccentimeters
(c)Resintorches,firelightersandthelike.
36.01Propellentpowders
adval.10%
36.02Preparedexplosives,otherthanpropellent
powders
adval.10%
36.03Mining,blastingandsafetyfuses
adval.10%
36.04Percussionanddetonatingcapsigniters
detonators
adval.10%
36.05Firecrackersandpyrotechnicproducts(e.g.,fireworks,fogsignals,fuses,amorces),rainrockets:
A.Firecrackers
l.wl.,kg.P5.00
B.Other
adval.30%
36.06Matches(excludingBengalmatches)
l.w.,kg.P1.50
36.07Ferroceriumandotherpyrophoricalloysin
allforms
adval.100%
36.08Othercombustiblepreparationsand
products
adval.60%
CHAPTERXXXVII
PhotographicandCinematographicArticles
NOTES:
(a)Chemicalproductsmixedorcompoundedforphotographicuses(e.g.,sensitizedemulsions,
developersandfixers)and
(b)Unmixed substances,suitableforsuch usesandputup inmeasuredportionsor putupfor
retailsaleinaformreadyforuse.
2. Heading No. 37.08 does not apply to photographic pastes or gums (heading No. 35.06),
varnishes (Chapter 32) or similar products which shall be classified under their respective
headings.
37.01Plates,sensitized,unexposed,ofglassorothermaterials(includingfilmintheflat):
A.Forradiography
adval.10%
B.Other
adval.25%
37.02Rollfilm,sensitized,unexposed,perforatedornot:
A.Forradiographyandforcinematography
adval.10%
B.Other
adval.25%
37.03Sensitizedpaper,paperboardandcloth,unexposedofexposedbutnotdeveloped:
A.Unexposed
adval.25%
B.Exposedbutnotdeveloped
adval.10%
37.04Sensitizedplatesandfilm,exposedbutnot
developed,negativeorpositive,otherthan
cinematographicfilms
adval.10%
37.05Plates,unperforatedfilm,andperforatedfilmofa
lengthnotexceedingfourmeters,exposedand
developed,negativeorpositive
adval.10%
37.06Cinematographicfilm,exposed,whetherornot
developed,consistingonlyofasoundtrack,negativeor
positive
adval.20%
37.07Othercinematographicfilm,exposed,whetherornotdevelopedandwhetherornotincorporating
asoundtrack,negativeorpositive:
A.Cinemascope,vistavisionandsimilarfilmsproducing
panoramicorthreedimensionalperspective,multi
colored
linearmeterP0.80
B.Twodimensionalfilm,multicolored
linearmeterP0.70
C.Other
linearmeterP0.50
D.Newsreels,travelogues,technicalandscientificfilms
andshortfilms
linearmeterP0.20
37.08Chemicalproductsandflashlightmaterialsofakind
andinaformsuitableforuseinphotography
adval.10%
CHAPTERXXXVIII
MiscellaneousChemicalandRelatedProducts
NOTES:
(a)Separatechemicallydefinedelementsandcompoundswiththeexceptionofthefollowing:
(1)Artificialgraphite(headingNo.38.01)
(2) Disinfectants, insecticides,fungicides and the like, putup in forms or packingsfor sale by
retail(headingNo.38.11)
(3) Products put up as charges for fire extinguishers or put up in fireextinguishing grenades
(headingNo.38.17)
(4)ProductsspecifiedinNote2(a)and(b)below
(b)Medicaments(headingNo.30.03).
2.HeadingNo.38.19shallinclude,INTERALIA,thefollowingarticles:
(a)Culturedcrystals,notopticallyworked,weighingnotlessthantwoandahalfgramseach,of
magnesiumoxideorofthehalidesofthealkaliorofthealkalineearthmetals
(b)Inkremoversputupinpackingsforsalebyretail
(c)Stencilcorrectorsputupinpackingsforsalebyretail
(d)Ceramicfiringtesters(Segercones).
38.01Artificialgraphitecolloidalgraphite
adval.10%
38.02Animalblack(e.g.,boneblack,ivoryblack),
includingspentanimalblack
adval.10%
38.03Activatedcarbon(decolorizing,depolarizingor
absorbent)activateddiatomite,activatedclay,activated
bauxiteandotheractivatednaturalmineralproducts
adval.10%
38.04Spentoxideproducedincoalgaspurification
adval.10%
38.05Talloil
adval.10%
38.06Concentratedsulphitelye
adval.10%
38.07Spiritsofturpentine(gum,woodandsulphate)and
otherterpenicsolventsproducedbythedistillationor
othertreatmentofconiferouswoodscrudedipentene
sulphiteturpentinepineoil(excludingpineoilsnotrich
interpineol)
adval.10%
38.08Rosinandresinacids,andderivativesthereof
otherthanestergumsincludedinheadingNo.39.05
rosinspiritandrosinoils
adval.10%
38.09Woodtarwoodtaroils(otherthanthelightoils
fallingwithinheadingNo.38.18)woodcreosotewood
naphthaacetoneoil
adval.10%
38.10Vegetablepitchofallkindsbrewerspitchand
similarcompoundsbasedonrosinoronvegetablepitch
foundrycorebindersbasedonnaturalresinousproducts
adval.10%
38.11Disinfectants,insecticides,fungicides,weedkillers,
antisproutingproducts,ratpoisonsandsimilarproducts,
putupinformsorpackingsforsalebyretailoras
preparationsorasarticles(e.g.,sulphurtreatedbands,
wicksandcandles,flypapers)
adval.10%
38.12Preparedglazings,prepareddressingsand
preparedmordants,ofakindusedinthetextile,paper,
leatherorlikeindustries
adval.10%
38.13Picklingpreparationsformetalsurfacesfluxesand
otherauxiliarypreparationsforsoldering,brazingor
weldingsoldering,brazingorweldingpowdersand
pastesconsistingofmetalandothermaterials
preparationsofakindusedascoresorcoatingsfor
weldingrodsandelectrodes
adval.10%
38.14Preparedadditivesforheavymineraloilsanti
knockpreparationsformotorfuels
adval.10%
38.15Preparedrubberaccelerators
adval.10%
38.16Preparedculturemediafordevelopmentof
microorganisms
Free
38.17Preparationsandchargesforfireextinguisherschargedfireextinguishinggrenades:
A.Preparationsandchargesforfireextinguishers:
1.Foamtype
adval.55%
2.Sodaacidtype
adval.100%
3.Other
adval.25%
B.Other
adval.25%
38.18Compoundedsolventsandthinnersforvarnishes
andsimilarproducts
adval.10%
38.19Chemicalproductsandpreparationsofthe
chemicalandalliedindustries(includingthoseconsisting
ofmixturesofnaturalproducts)nototherwiseprovided
forresidualproductsofthechemicalandallied
industries,nototherwiseprovidedfor
adval.10%
SCHEDULEVII
ArtificialResinsandPlasticMaterials,CelluloseEstersandEthersandArticlesThereof
Rubber,SyntheticRubber,RubberSubstitutes(Factice),andArticlesthereof
CHAPTERXXXIX
ArtificialResinsandPlasticMaterials,CelluloseEstersandEthersArticlesThereof
NOTES:
(a)Syntheticrubber,asdefinedforthepurposesofChapter40,orarticlesthereof
(b) Saddlery or harness (heading No. 42.01)or travel articles, handbags or other receptacles
(c)Plaits,wickerworkorotherarticlesfallingwithinChapter46
(d)Syntheticorartificialtextiles(ScheduleXI)orarticlesthereof
(e)Footwear,headgear,umbrellas,sunshades,walkingsticks,whips,ridingcrops,fansorparts
thereoforotherarticlesfallingwithinScheduleXII
(f)ImitationjewelryfallingwithinheadingNo.71.16
(g)ArticlesfallingwithinScheduleXVI(machinesandmechanicalorelectricalappliances)
(h)Partsofvehiclesoraircraft(ScheduleXVII)
(i)Workedopticalelementsofartificialplastics,spectacleframes,drawinginstrumentsorother
articlesfallingwithinChapter90
(j)ArticlesfallingwithinChapter91(e.g.,clocks,watchesandpartsthereof)
(k)MusicalinstrumentsorpartsthereoforotherarticlesfallingwithinChapter92
(l)Furnitureorpartsoffurniture(Chapter94)
(m)BrushesorotherarticlesfallingwithinChapter96
(n)Toys,gamesorsportsrequisites(Chapter97)or
(o)Buttons,slidefasteners,combs,mouthpiecesorstemsforsmokingpipes,cigaretteholders
or the like, parts of vacuum flasks or the like, pens, propelling pencils or other articles falling
withinChapter98.
2. Headingsnumbered 39.01 to 39.06shall apply tomaterials answering to thedescription in
therespectiveheadingsifinthefollowingformsonly:
(a)Liquidorpaste(includingemulsions,dispersionsandsolutions)
(b) Blocks, lumps, powders (including molding powders), granules, flakes and similar bulk
forms
(c)Tubes,rods,sticks,profileshapes
(d)Plates,sheets,strips,filmandfoil,whetherornotprintedorotherwisesurfaceworked,and
rectangulararticlescuttherefrom,notfurtherworked
(e)Wasteandscrap.
39.01Condensationandpolycondensationproducts,whetherornotmodifiedor
polymerized(e.g.,phenoplasts,aminoplasts,alkyds,linearpolycondensation
products,silicones)
adval.20%
39.02Polymerizationproducts(e.g.,polyethylenesandderivatives,
polyisobutylene,polystyrene,chlorideandacetateofpolyvinylandother
polyvinylderivatives,polyacrylicderivatives,polyallylesters,copolymers,
coumaroneindeneresins)
adval.20%
39.03Regeneratedcellulosecellulosenitrate,acetateandothercellulose
esters,celluloseethersandotherchemicalderivativesofcellulose,plasticized
ornot(e.g.,collodionscelluloid)vulcanizedfiber
adval.20%
39.04Hardenedproteins(e.g.,hardenedcaseinandhardenedgelatin)
adval.20%
39.05Naturalresinsmodifiedbyfusion(rungums)artificialresinsobtainedby
esterificationofnaturalresinsorofresinicacids(estergums)chemical
derivativesofnaturalrubber(e.g.,chlorinatedrubber,rubberhydrochloride,
oxidizedrubber,cyclizedrubber)
adval.20%
39.06Otherartificialhighpolymers,artificialresinsandplasticmaterials
adval.20%
39.07Articlesofmaterialsofthekindsdescribedinheadingsnumbered39.01
to39.06
adval.70%
CHAPTERXL
Rubber,SyntheticRubber,RubberSubstitutes(Factice),andArticlesThereof
NOTES:
1. Except wherethe context otherwise requires,throughout this Code theexpression rubber
means natural rubber, balata, guttapercha and similar natural gums, synthetic rubber, rubber
substitutesderivedfromoils(factice)andsuchsubstancesreclaimedtherefrom.
2.ThisChapterdoesnotcoverthefollowing articlesofrubberandtextiles,whichfallgenerally
withinScheduleXI:
(a) Elastic fabricor articles thereof, orknitted or crocheted fabric orarticles, elastic (including
rubberized)
(b)Plates,sheets,stripsorprofileshapes,andarticlesthereofconsisting
(1) ofone ortwo ply fabriccovered on oneor moresides with rubberand weighingnot more
thanoneandahalfkilogramspersquaremeter
(2)of feltcoveredonone ormoresides withrubber,inwhich therubberdoesnot exceedfifty

percentbyweight
(c)Textilehosepipingwaterproofedbyinternalcoatingwithrubber.
3.ThefollowingareneithercoveredbythisChapter:
(a)Footwearorpartsthereof(Chapter64)
(b)Headgearorpartsthereof(includingbathingcaps,Chapter65)
(c)Mechanicalorelectricalappliancesorpartsthereof(includingelectricalarticlesofallkinds),
ofhardenedrubber(ScheduleXVI)
(d)ArticlesfallingwithinChapters90,92,94and96
(e)Toys,gamesorsportsrequisites(otherthansportsgloves,Chapter97)or
(f)Buttons,combs,smokingpipestems,pensorotherarticlesfallingwithinChapter98.
4.InheadingNo.40.02theexpressionsyntheticrubberappliesonlytosyntheticthermoplastic
substanceswhich,onbeingcuredwithsulphurorotherwise,acquireatnormaltemperature(15
to20C.)ahighreversibleextensibility(notlessthan500percent)andwhich,bytheactionof
saponifying agents, are not convertible intosoluble products of lesser molecular weight such
substances include polybutadiene, polychlorobutadiene (GRM), polybutadienestyrene (GRS),
polyacrylonitrilebutadiene(GRA)andthioplasts(GRP).
5.Headingsnumbered40.01and40.02shallnotapplytorubbercontainingfillers,reinforcingor
vulcanizingagents,acceleratorsorcoloringmatter.
6.Vulcanizedrubberthreadofacrosssectionexceedingfivemillimetersisdeemedtobestrip
fallingwithinheadingNo.40.08.
7.HeadingNo.40.10 shallincludetransmission,conveyororelevatorbelts orbeltingoftextile
fabric,impregnated,coated,coveredorlaminatedwithrubberormadefromtextileyarnorcord,
impregnatedorcoatedwithrubber.
I.RawRubber
40.01Naturalrubber,balata,guttaperchaand
similarnaturalgums,raw,includinglatex,whether
adval.15%
ornotstabilized
40.02Syntheticrubberincludingsyntheticlatex
whetherornotstabilizedrubbersubstitutes
derivedfromoils(factice)
adval.15%
40.03Reclaimedrubber
adval.15%
40.04Waste,paringsandpowderofunhardened
rubberwornoutarticlesofunhardenedrubber,fit
onlyfortherecoveryofrubber
adval.15%
II.UnvulcanizedRubber
40.05Plates,sheetsandstripsofunvulcanized
rubber
adval.25%
40.06Unvulcanizedrubberinotherformsorstates(e.g.,rods,tubesandprofileshapes,solutionsand
dispersions)articlesofunvulcanizedrubber(e.g.,impregnatedtextilethreadunvulcanizedrubber
adhesivesonbackingsofanymaterialincludingvulcanizedrubber,exceptadhesiveplastersformedical
andsurgicalpurposes,whethermedicatedornotringsanddiscs):
A.Rubbercement
adval.50%
B.Camelbackforrecappingwornouttires,
includingothertirerepairmaterialssuchascushion
gum,treadgumandrubberizedcordfabrics
g.w.,kg.P1.40
andadval.25%
C.Other
adval.25%
III.ArticlesofUnhardenedVulcanizedRubber
40.07Vulcanizedrubberthreadandcord,whether
ornottextilecovered,andtextilethreadcoveredor
impregnatedwithvulcanizedrubber
adval.25%
40.08Platesandsheets(notcut,orcutintorectangles),stripsandprofileshapesofunhardened
vulcanizedrubber:
A.Foamrubber
adval.100%
B.Other
adval.25%
40.09Pipingandtubingofunhardenedvulcanized
rubber
adval.25%
40.10Transmission,conveyororelevatorbeltsor
beltingofvulcanizedrubber
adval.10%
40.11Rubbertiresandtubesforvehiclesandaircraft:
A.Forautomobiles,jeeps,scootersand
motorcycles
adval.60%
B.Forbicyclesandvelocipedes
adval.50%
C.Fortrucks,tractorsandaircraft
adval.30%
D.Other
adval.15%
40.12Hygienic,medicalandsurgicalarticles
(includingteats),ofunhardenedvulcanizedrubber,
withorwithoutfittingsofhardenedrubber
adval.25%
40.13Articlesofapparelandclothingaccessories
(includinggloves)forallpurposes,ofrubber
ad.val.25%
40.14Otherarticlesofunhardenedvulcanizedrubber:
A.Rubberband
adval.200%
B.Other
adval.50%
IV.HardenedRubber
40.15.Hardenedrubber(eboniteandvulcanite),in
bulk,platesorsheets(notcut,orcutinto
rectangles),rodsortubesscrap,wasteand
powderofhardenedrubber
adval.25%
40.16Otherarticlesofhardenedrubber(ebonite
andvulcanite)
adval.25%
SCHEDULEVIII
RawHidesandSkins,Leather,FurskinsandArticlesThereofSaddleryandHarness
TravelArticles,HandbagsandtheLikeArticlesofGut(OtherthanSilkwormGut)
CHAPTERXLI
RawHidesandSkins(OtherthanFurskins)andLeather
NOTES:
(a)Paringsorsimilarwaste,ofrawhidesorskins(headingNo.05.06)
(b) Bird skins or parts of birds, complete with feathers, unworked or cleaned, but not further
prepared(headingNo.05.07)orworkedormounted(headingNo.67.01)
(c)Rawhidesorskinswiththeirhairorfur,includingthoseofPersian,Astrakhan,Caraculand
similarlambs,IndianlambsandMongolian,TibetanorYemengoatsorkids,headingNo.43.01
however,rawhidesandskins,withtheirhairorfur,ofbovinecattle(includingbuffalo),ofequine
animalsorothersolipeds,ofswine(includingpeccary),ofchamois,ofreindeer,ofelkorofdeer,
andofsheep,lambsorgoatsfallwithinheadingNo.41.01or
(d) Skins or hides of any kind dressed in a manner making them suitable for use as furskins
(headingNo.43.02).
2.ThroughoutthisCodetheexpressioncompositionleathershallmeanonlysubstancesofthe
kindreferredtoinheadingNo.41.10i.e.,compositionleatherwithabasisofleatherorleather
fiber.
41.01Rawhidesandskins(fresh,salted,dried,
pickledorlimed),whetherornotsplit,including
sheepskinsinthewool
adval.10%
41.02Rovinecattlehideleather(includingbuffaloleather)andequineleather,exceptleatherfalling
withinheadingNo.41.06,41.07or41.08:
A.Forsole,belting,weltingharnessandsaddlery
adval.50%
B.Other
adval.35%
41.03Sheepandlambskinleather,exceptleather
fallingwithinheadingNo.41.06,41.07or41.08
adval.40%
41.04Goatandkidskinleather,exceptleather
fallingwithinheadingNo.41.06,41.07or41.08
adval.45%
41.05Otherkindsofleather,exceptleatherfalling
withinheadingNo.41.06,41.07or41.08
adval.50%
41.06Chamoisdressedleather
adval.50%
41.07Parchmentdressedleather
adval.50%
41.08Patentleatherandmetalizedleather
adval.50%
41.09Paringsandwasteofleather
adval.30%
41.10Compositionleatherwithabasisofleatheror
leatherfiber,inslabs,sheetsorrolls
adval.30%
CHAPTERXLII
ArticlesofSkins,HidesorLeatherSaddleryandHarnessTravelArticles,Handbagsand
theLikeArticlesofAnimalGut(OtherthanSilkwormGut)
NOTES:
(a)Surgicalcatgut(headingNo.30.05)
(b)Articlesofapparel(exceptgloves)linedwithfur orartificialfur,orbearingfurorartificialfur
ontheoutsideexceptintheformofmeretrimming(headingNo.43.03or43.04)
(c)Stringornetbags(ScheduleXI)
(d)Footwearorpartsthereof(Chapter64)
(e)Headgearorpartsthereof(Chapter65)
(f)Whipsorridingcrops(headingNo.66.02)
(g)Stringsformusicalinstruments(headingNo.92.09)
(h)Furnitureorpartsthereof(Chapter94)
(i)Toys,gamesorsportsrequisitesotherthansportsgloves(Chapter97)or
(j)ButtonsorotherarticlesfallingwithinheadingNo.98.01.
2.Anincompleteor unfinishedarticleinthisChaptershallbe classifiedwiththecorresponding
completeorfinishedarticle,providedithasthe essentialcharacterofthatcompleteorfinished
article.
3.Articles such as phials, brushes, scissors and the like, incorporated in certain articles of a
kind falling within this Chapter are classified according to their nature, if detachable without
damagingeitherofthearticlesinquestion.
4. For the purposes of heading No. 42.03, the expression articles of apparel and clothing
accessories shall apply, INTER ALIA, to gloves (including sports gloves), aprons and other
protectiveclothing,braces,belts,bandoliersandwriststraps.
42.01Saddleryandharness,ofanymaterial(e.g.,saddles,harness,collars,
traces,kneepadsandboots),foranykindofanimal
adval.70%
42.02Travelarticles(e.g.,trunks,suitcases,hatboxes,travelingbags,
haversacks,knapsacks,rucksacks,kitbags),handbags,wallets,purses,
satchels,briefcases,collarboxes,dressingcases,pouches,toiletbags,tool
casesandsimilarcontainersofskin,hide,leatherorofcompositionleather,of
vulcanizedfiber,ofsyntheticplasticmaterial,ofpaperboardoroftextilefabric
adval.100%
42.03Articlesofapparelandclothingaccessoriesofskin,hide,leatherorof
compositionleather
adval.100%
42.04Articlesofleatherorofcompositionleatherofakindusedinmachinery
ormechanicalappliancesorforindustrialpurposes
adval.20%
42.05Otherarticlesofskin,hide,leatherorofcompositionleather
adval.70%
42.06Articlesmadefromgut,fromgoldbeatersskin,frombladdersorfrom
tendons
adval.65%
CHAPTERXLIII
FurskinsandArtificialFurManufacturersThereof
NOTES:
(a) Bird skins or parts of birds, complete with feathers, unworked or cleaned but not further
prepared(headingNo.05.07),orworkedormounted(headingNo.67.01)
(b)Rawhidesorskins,withtheirhairorfur,ofakindfallingwithinChapter41.(seeNote1(c)to
that Chapter), or hides or skins tanned with their hair or fur but not dressed in a manner
renderingthemsuitableforuseasfurskins(Chapter41)
(c)Glovesconsistingofleatherandfurorofartificialfur(headingNo.42.03)
(e)Headgearorpartsthereof(Chapter65)or
(f)Toys,gamesorsportsrequisites(Chapter97).
2. For the purposes of heading No. 43.02, the expression plates, crosses and similar forms
means skinssewn together in rectanglesor crosses, butnot other assembled skinsready for
immediate use (orrequiring only cutting tobecome ready for use),nor skins or partsof skins
sewntogetherintheformofgarmentsorpartsoraccessoriesofgarments.
3.Articlesofapparelandapparelaccessories(except thoseexcludedbyNote1)linedwithfur
orartificialfurortowhichfurorartificialfurisattachedontheoutsideexceptasmeretrimming
shallbeclassifiedunderheadingNo.43.03or43.04asthecasemaybe.
4.InthisChaptertheexpressionartificialfurmeansanyimitationoffurconsistingofwool,hair
or other fibers gummed orsewn on to leather, woven fabrics or othermaterials, but does not
includeimitationfurskinsobtainedbyweaving(e.g.,articlesfallingwithinheadingNo.58.04).
43.01Rawfurskins
adval.50%
43.02Dressedfurskins,includingfurskinsassembledinplates,crossesand
similarformsdressedheads,paws,tailsandthelike(notfabricated)
adval.60%
43.03Articlesoffurskins
adval.100%
43.04Artificialfurandarticlesmadethereof
adval.100%
SCHEDULEIX
WoodandArticlesThereofWoodCharcoalCorkandArticlesThereofManufacturersof
Straw,ofEspartoandofOtherPlaitingMaterialsBasketwareandWickerwork
CHAPTERXLIV
WoodandArticlesThereofWoodCharcoal
NOTES:
(a) Wood of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or
similarpurposes(headingNo.12.07)
(b)Woodofakindusedprimarilyindyeingorintanning(headingNo.13.01)
(c)Activatedcharcoal(headingNo.38.03)
(e)ArticlesfallingwithinChapter66(e.g.,umbrellasandwalkingsticksandpartsthereof)
(f)ArticlesfallingwithinheadingNo.68.09
(g)ArticlesfallingwithinScheduleXVII(e.g.,wheelwrightswares)
(h)ArticlesfallingwithinChapter91(e.g.,clocksandclockcases)
(i)Musicalinstrumentsorpartsthereof(Chapter92)
(j)Partsoffirearms(headingNo.93.06)
(k)FurnitureorpartsthereoffallingwithinChapter94
(l)Toys,gamesorsportsrequisitesorotherarticlesfallingwithinChapter97or
(m) Smoking pipes or the like or parts thereof, buttons, pencils or other articles falling within
Chapter98.
2. Articles of wood with parts and/or accessories of glass, marble or other materials (except
thosementionedinNote1(a)ofChapter71),importedunassembledordisassembledshallbe
classified assuch articles ofwood, provided thatthe parts oraccessories are importedat the
sametime.
3. Inthis Chapter,the expressionimproved woodmeans woodwhich hasbeen subjectedto
chemical or physical treatment (being, in the case of layers bonded together, treatment in
excess of that needed to ensure a good bond), and which has thereby acquired increased
density or hardness together with improved mechanical strength or resistance to chemical or
electricalagencies.
4. Headings numbered 44.19 to 44.28 shall apply to articles of the respective descriptions of
plywood,cellularwood,improvedwoodorreconstitutedwoodastheyapplytosucharticlesof
wood.
5. Heading No.44.25 shall not apply to toolsin which metals parts form theworking edge or
surface.
44.01Fuelwood,inlogs,inbillets,intwigsorin
g.w.,100kgs.P200
faggotswoodwaste,includingsawdust
44.02Woodcharcoal(includingshellandnut
charcoal),agglomeratedornot
g.w.,100kgs.P2.50
44.03Roundwoodintherough,whetherornotstrippedofitsbarkorrougheddownbymeansofaxeor
adze:
A.Polesforelectrictransmissionwires(e.g.,
telegraph,telephone,lighting,electricpower)
cubicmeter
P6.00
B.Othercubicmeter
P8.00
44.04Wood,roughlysquaredorhalfsquared,butnotfurthermanufactured:
A.Oak,fir,whitepine,redwood,spruce,camphor,
sandalwood,birdseyemaple,pencilcedar,Port
Orfordcedar,ebony,teakandlignumvitaecubic
meter
P10.00
B.Othercubicmeter
P15.00
44.05Woodsawnorcutlengthwisebutnotfurtherprepared,ofathicknessexceedingfivemillimeters:
A.Oak,fir,whitepine,redwood,spruce,camphor,
sandalwood,birdseyemaple,pencilcedar,Port
Orfordcedar,ebony,teakandlignumvitaecubic
meter
P15.00
B.Othercubicmeter
P25.00
44.06Woodpavingblockscubicmeter
P25.00
44.07Railwayortramwaysleepers(ties)ofwood
cubicmeter
P30.00
44.08Woodenstavesforbarrels,tuns,casks,
vatsandthelikenotfurtherpreparedthansawn
ononeorbothsurfaces
adval.40%
44.09Hoopwoodsplitpolespiles,picketsand
stakesofwood,pointedbutnotsawnlengthwise
chipsandchipwood
adval.60%
44.10Wood,roughlytrimmedorrounded,butnot
turned,bentorotherwiseworked,suitableforthe
manufactureofwalkingsticks,handlesof
umbrellas,toolsandthelike
adval.60%
44.11Drawnwood,matchsplintsandwooden
pegsorpinsforfootwear
adval.70%
44.12Woodwoolandwoodflour
adval.100%
44.13Wood(includingblocks,stripsandfriezes
forparquet,notassembled),planed,tongued,
grooved,rebated,chamfered,Vjointed,centerV
jointed,beadedorcenterbeadedandthelike,but
notfurthermanufactured
adval.70%
44.14Veneersheetsandsheetsforplywood
(sawn,slicedorpeeled),ofathicknessnot
exceedingfivemillimeters,whetherornot
reinforcedwithpaperorfabric
adval.100%
44.15Plywood(includingblockboard,laminboard
andbattenboard)andveneeredwood,whetheror
notcontaininganymaterialotherthanwood
inlaidwoodandwoodmarquetry
adval.100%
44.16Cellularwoodpanels,whetherornotfaced
withbasemetal
adval.100%
44.17Improvedwood,insheets,blocksorthe
like
adval.100%
44.18Reconstitutedwood,beingwoodshavings,
sawdustorwoodflouragglomeratedwithnatural
orartificialresinsorotherorganicbinding
substances,insheets,blocksorthelike
adval.100%
44.19Woodenbeadingsandmoldings,including
moldedskirtingandothermoldedboards
adval.100%
44.20Woodenpictureframes,photograph
frames,mirrorframesandthelike
adval.100%
44.21Completewoodenpackingcases,boxes,
crates,drumsandsimilarpackingsimported
assembled,unassembledorpartlyassembled
adval.200%
44.22Casks,barrels,vats,tubs,bucketsand
othercoopersproductsandpartsthereof,of
wood,otherthanstavesfallingwithinheadingNo.
44.08
adval.50%
44.23Builderscarpentryandjoinery(including
prefabricatedandsectionalbuildingsand
assembledparquetflooringpanels)
adval.100%
44.24Householdutensilsofwood
adval.100%
44.25Woodentools,toolbodies,toolhandles,
brushbodiesandhandles,bootandshoelasts
andtrees
adval.100%
44.26Turnedspools,cops,bobbins,sewing
threadreelsandthelike,ofwood
adval.100%
44.27Cabinetworkandsmalljoinermadearticlesofwood(e.g.,boxes,smallcases,pencasesand
wallcoatracks)bookandwallshelvesandfancyarticlesofwoodforornamentalpurposesorpersonal
adornment,nototherwiseprovidedforpartsoftheforegoingarticles:
A.Lamppendants,wallandtablelamps,wall
bracketsandothersimilarlightingfittings
adval.100%
B.Other
adval.100%
44.28Otherarticlesofwood(e.g.,foundrymolds,
travelingchests,trunks,suitcasesandvalises)
adval.100%
CHAPTERXLV
CorkandArticlesThereof
NOTES:
(a)Footwearorpartsthereof(Chapter64)
(b)Headgearorpartsthereof(Chapter65)or
(c)Toys,gamesorsportsrequisites(Chapter97).
2.NaturalcorkroughlysquaredorwithouttheouterbarkshallfallwithinheadingNo.45.02and
notwithinheadingNo.45.01.
45.01Naturalcork,unworked,crushed,granulatedorgroundwastecork
adval.15%
45.02Naturalcorkinslabs,blocks,boards,planks,sheets,rods,sticksandthe
like(includingcubesorsquareslabs,cutortrimmedtosizeforcorksor
stoppers)
adval.15%
45.03Articlesofnaturalcork:
A.Stoppers,discs,wafersandwashers
adval.20%
B.Other
adval.25%
45.04Agglomeratedcorkandarticlesthereof:
A.Slabs,blocks,boards,planks,sheets,rods,sticksandthelike
adval.15%
B.Stoppers,discs,wafersandwashers
adval.20%
C.Other
adval.25%
CHAPTERXLVI
ManufacturesofPlaitingMaterialsBasketwareandWickerwork
NOTES:
1. In this Chapter the expression plaiting materials includes straw, osier or willow, canes,
reeds,stripsofwood,stripsofvegetablefiberorbark,unspuntextilefibers,monofilandstripsof
paper,butnothorsehair,textileyarnsormonofilorstripofheadingNo.51.02.
(a)Twine,cordage,ropesorcables,plaitedornot(headingNo.59.04)
(b)Footwearorheadgearorpartsthereof(Chapter64or65)or
(c)Furnitureorpartsthereof(Chapter94).
3. For the purposes of heading No. 46.02 the expression plaiting materials bound together
meansplaitingmaterialsplacedsidebysideandboundtogether,intheformofsheets,whether
thebindingmaterialsareofspuntextilefiberornot.
46.01Plaitsandsimilarproductsofplaiting
materials,foralluses,whetherornotassembled
intostrips
adval.100%
46.02Plaitingmaterialswovenorboundtogether
insheetform,includingscreens,matsand
mattingstrawenvelopesforbottles
adval.100%
46.03Articlesofbasketworkorwickerworkmadedirectlytoshapefromplaitingmaterialsarticlesmade
upfromgoodsfallingwithinheadingNo.46.01
or46.02
adval.150%
SCHEDULEX
PapermakingMaterialPaperandPaperboardandArticlesThereof
CHAPTERXLVII
PapermakingMaterial
NOTE:
Ifit isdoubtful whetherarticles declaredto bewaste paperare onlysuitable forpapermaking,
they shallnot be classifiedunder headingNo. 47.02 unlessthey are usedfor thatpurpose or
are made unfit for any other purpose under customs supervision. If this is not expedient or if
such a procedure is refused by the importer, the articles shall be classified according to their
nature.
47.01Pulpderivedbymechanicalorchemicalmeansfromanyfibrous
vegetablematerial
adval.10%
47.02Wastepaper(includingoldandoutofdatenewspapersandperiodicals)
andpaperboardscraparticlesofpaperorofpaperboard,fitonlyforusein
papermaking
adval.25%
CHAPTERXLVIII
PaperandPaperboardArticlesofPaperPulp,ofPaperorofPaperboard
NOTES:
(a)Paperorpaperboard,sensitized(headingNo.37.03)
(b) Paperreinforced stratified plastic sheeting (headings numbered 39.01 to 39.06), or
vulcanizedfiber(headingNo.39.03),orarticlesofsuchmaterials(headingNo.39.07)
(c)ArticlesfallingwithinheadingNo.42.02(e.g.,travelarticles)
(d)ArticlesfallingwithinanyheadinginChapter46(manufacturersofplaitingmaterial)
(e)Paperyarnortextilearticlesofpaperyarn(ScheduleXI)
(f)Abrasivepaper(headingNo.68.06)orpaperbackedmicasplittings(headingNo.68.15),but
doescoverpapercoatedwithmicapowder
(g)Paperbackedmetalfoil(ScheduleXV),butdoescovermetalizedpaper
(h)Perforatedpaperorpaperboardformusicalinstruments(headingNo.92.10)or
(i)Articles fallingwithinanyheading inChapter97(e.g., toys,gamesandsports requisites)or

Chapter98(e.g.,buttons).
2.Headingsnumbered48.01and48.02shallapplyonlytopaperorpaperboardwhichhasnot
beenprocessedaftermanufacture.
3. Ifan articlefalling withinheadings numbered48.01 to48.07, orsubheadings thereunder,is
susceptible ofclassification within twoor more headingsor subheadings becauseit combines
several characteristics which substantially affect classification, the heading or subheading
involvingthehighestrateofdutyshallprevail.Wheretheratesofdutyareequal,orinthecase
of free rates, the article shall be classified under the heading or subheading number which
appearslast.
4. Headings numbered 48.01 to 48.07, or subheadings thereunder, shall not apply to paper,
paperboardorcellulosewadding
(a)instripsorrollsofawidthnotexceedingfifteencentimeters
(b) in rectangular sheets (unfolded if necessary) of which no dimension exceeds fifty
centimetersor
(c)cutintoshapesotherthanrectangularshapes.
5.ForthepurposesofheadingNo.48.11wallpapermeanspaperinrollsofalengthexceeding
sixmeters,suitableforwallorceilingdecoration,being
(a)paperwithoneorwithtwomargins,withorwithoutguidemarksor
(b) paper without margins, surfacecolored or designprinted, coated or embossed, of a width
notexceedingsixtycentimeters.
6.HeadingNo.48.15shallapply,INTERALIA,topaperwool,paperstrip(whetherornotfolded
orcoated)ofakindusedforplaiting,andtotoiletpaperinrollsorpackets,butnottothearticles
mentionedinNote7.
7.HeadingNo.48.21shallapply,INTERALIA,tocardsforstatisticalmachinesJacquardcards,
paper lace, shelf edging, paper tablecloths, serviettes and handkerchiefs, paper gaskets,
moldedorpressedarticlesofwoodpulp,dresspatterns.
8.Paper,paperboardandcellulosewadding,andarticlesthereof,fallingwithinChapter48shall
not be treated as printed matter falling within Chapter 49, only by reason of their containing
printedcharactersorpictureswhicharemerelyincidentaltotheprimaryuseofthearticles.
9.Newsprintpaperispaperneithersizednorcoatednorsatinfinishednorglossed,inrollsor
insheetsof awidthofnotless than35centimeters,of aweightpersquaremeters ofnotless
than45 gramsor morethan 60grams, containingnotless than70% byweight ofmechanical
woodpulp.
10. The criterion for the distinction between paper and paperboard is the weight per square
meter. Products of a weight per square meter exceeding 300 grams are deemed to be
paperboardothersaredeemedtobepaper.
11.Waterlinesandwatermarksdonotaffecttheclassificationofpaperorofpaperboard.
I.PaperandPaperboard,inRollsorinSheets
48.01Paperandpaperboard(includingcellulosewadding),machinemade:
A.Paper:
1.Newsprint
adval.25%
2.Bookpaper
adval.5%
3.Mimeographpaper
adval.40%
4.Bondpaper
adval.40%
5.Cigarettepaperexceeding15cm.inwidth
adval.10%
6.Kraftpaper:
(a)Whollyofsulphatepulp
adval.25%
(b)Other
adval.40%
7.Other
adval.25%
B.Paperboard:
1.Kraftboard
adval.25%
2.Chipboard,boxboardandnewsboard
l.w.,kg.P0.15
and
adval.65%
3.Leatherboard,trunkboardandcountershank
l.w.,kg.P0.15
board
and
adval.65%
4.Other
adval.25%
C.Cellulosewadding
adval.15%
48.02Handmadepaperandpaperboard
adval.30%
48.03Parchmentorgreaseproofpaperand
paperboardandimitationsthereof,andglazed
transparentpaper
adval.35%
48.01Compositepaperorpaperboard(madebystickingflatlayerstogether),notsurfacecoatedor
impregnated,whetherornotinternallyreinforced:
A.Paper:
1.Asphaltlaminated
adval.25%
2.Other
adval.40%
B.Paperboard:
1.Asphaltlaminated
adval.40%
2.Other
adval.65%
48.05Paperandpaperboard,corrugated(withorwithoutflatsurfacesheets),creped,crinkled,
embossedorperforated:
A.Paper
adval.40%
B.Paperboard
adval.65%
48.06Paperandpaperboard,ruled,linedorsquared,butnototherwiseprinted:
A.Paper
adval.40%
B.Paperboard
adval.65%
48.07Coated(includingsurfacecolored,decoratedorprinted)orimpregnatedpaperandpaperboardin
rollsorsheets,notbeingprintedmatterfallingwithinChapter49
A.Carbonpaperandstencilsheets
adval.30%
B.Other
adval.25%
48.08Filterblocksofpaperpulp,withorwithout
asbestosfibers
adval.10%
48.09Buildingboardofwoodpulporofvegetablefiber,whetherornotbondedwithnaturalorartificial
resinsorwithsimilarsubstances
A.Thermalandacousticbuildingboard
adval.35%
B.Other
sq.meterP0.45
and
adval.75%
II.PaperandPaperboardCuttoSizeorShapeandArticlesofPaperorPaperboard
48.10Cigarettepapers,cuttosize,whetherornotintheformofbookletsortubes:
A.Inbobbins,ofnotmorethan3.4cm.inwidth
adval.10%
B.Other
adval.30%
48.11Wallpaper,lincrusta,bordersandfriezes
windowtransparenciesofpaper
adval.100%
48.12Floorcoveringswithabackingofpaperor
ofpaperboard,whetherornotcuttosize,withor
withoutlinoleumcompound
adval.100%
48.13Carbonandothercopyingpapers(includingtypewritingstencils),cuttosize,whetherornotputin
boxes:
A.Stencilsheets:
1.ValuedatP1.80orlessper24sheets
24sheetsP0.80andadval.60%
2.ValuedatmorethanP1.80per24sheets
adval.30%
B.Carbonpaper
adval.50%
C.Other
adval.25%
48.14Writingblocks,envelopes,lettercards,
plainpostcards,correspondencecardsboxes,
pouches,walletsandwritingcompendiumsof
paperorpaperboardcontaininganassortmentof
paperstationery
adval.50%
48.15Otherpaperandpaperboard,cuttosizeorshape:
A.Paper:
1.Cigarettepaperof15cm.orlessinwidthbut
notcuttocigarettesize
adval.30%
2.Gummedtape,notprinted
adval.25%
3.Other
adval.45%
B.Paperboard
l.w.,kg.P0.15
and
adval.75%
C.Cellulosewadding
adval.20%
48.16Boxes,bagsandotherpackingcontainers,
ofpaperorpaperboard
adval.80%
48.17Boxfilesandstorageboxes,ofpaperor
paperboard,ofakindcommonlyusedinoffices,
shopsandthelike
adval.40%
48.18Registers,exercisebooks,notebooks,
memorandumblocks,orderbooks,receiptbooks,
diaries,blottingpads,binders(looseleaforother),
filecoversandotherstationeryofpaperor
paperboardsampleandotheralbumsandbook
covers,ofpaperorpaperboard
adval.50%
48.19Paperorpaperboardlabels,whetherornot
printedorgummed
adval.80%
48.20Bobbins,tubes,spools,andsimilararticles
ofpaperorpaperboard,ofakindsuitableforuse
inspinningorinweaving,whetherornot
perforatedorhardenedpaperorpaperboard
coresforwindingclothorpaper
adval.25%
48.21Otherarticlesofpaperpulp,paper,
aperboardorcellulosewadding
adval.50%
CHAPTERXLIX
PrintedBooks,Newspapers,PicturesandOtherProductsofthePrintingorGraphic
IndustryManuscripts,TypescriptsandPlans
NOTES:
(a) Paper, paperboard or cellulose wadding, or articles thereof, in which printing is merely
incidentaltotheirprimaryuse(Chapter48)
(b)PlayingcardsorotherarticlesfallingwithinanyheadinginChapter97or
(c) Original engravings, prints or lithographs (heading No. 99.02) postage or similar stamps
falling within heading No. 99.04, articles more than one hundred years old or other articles
fallingwithinanyheadinginChapter99.
2. Newspapers, magazines, reviews, journals and like periodicals which are bound otherwise
than in paper, and sets of newspapers, magazines, reviews, journals or like published
periodicals comprising more thanone number under a single cover shallbe treated as falling
withinheadingNo.49.01andnotwithinheadingNo.49.02.
3.HeadingNo.49.01shallapply,INTERALIA,toacollectionofprintedreproductionsofworks
ofartwitharelativetextputupwithnumberedpagesinaformsuitableforbindingasabook.
4. Heading numbered 49.01 and 49.02 shall notapply to books and periodicals published for
advertising purposesby orfor anadvertiser namedtherein, orto booksand periodicalswhich
areprimarilydevotedtoadvertising(headingNo.49.11).
5.ForthepurposesofheadingNo.49.03theexpressionpicturebooksmeans
(a)booksinwhichthepicturesfromtheprincipalinterestandthetextissubsidiaryand
(b)booksinwhichatleasthalfofthepagesdonotbearanytext.
6. For the purposes of heading No. 49.06 the expression manuscripts and typescripts shall
extendto carboncopiesor photographiccopiesof manuscriptsandtypescripts. Referencesin
this Chapter to any printed matter of any kind include references to any matter which is
reproducedbymeansofduplicatingmachine.
7.For thepurposes ofheadingNo. 49.09theexpression picturepostcards meansillustrated
cardsbearingoneormoreprintedwordsindicatingtheiruse.
8. Books of instructions,directions, for use and similar printed matterimported with an article
andofakindnormallysuppliedwithsuchanarticleshallberegardedasformingpartthereof.
9. Where photographs and printed pictures are framed, the frames shall be subject to duty
separately.
49.01Printedbooks,booklets,brochures,
pamphletsandleaflets
adval.10%
49.02Newspapers,magazines,reviews,journals
andlikepublishedperiodicalswhetherornot
illustrated
Free
49.03Childrenspicturebooks,includingpainting
books
adval.10%
49.04Music,printedorinmanuscript,whetheror
notboundorillustrated
adval.10%
49.05Mapsandhydrographicandsimilarchartsof
allkinds,includingatlases,wallmapsand
topographicalplans,printedonpaperorother
materials
adval.10%
49.06Industrialplansanddrawings,architectural,
engineeringandotherplans,whetheroriginalor
photographicreproductionmanuscriptsand
typescripts
adval.10%
49.07Unusedpostage,revenueandsimilarstampsofcurrentornewissueinthePhilippinesstamp
impressedpapertreasurynotes,banknotes,stock,shareandbondcertificatesandsimilardocuments
oftitlecheckbooksandthelike:
A.Unsignedstock,shareandbondcertificatesand
similardocumentsoftitle,includingcheckbooksand
stampimpressedpaper
adval.80%
B.Other
adval.10%
49.08Decalcomaniasandtransferpapersofall
kinds
adval.20%
49.09Picturepostcards,Christmascardsandother
picturegreetingcards,printedbyanyprocess,with
orwithouttrimmings
adval.75%
49.10Calendarsofanykind,includingcalendarblocks:
A.Advertisinglocalproducts,businesshouses,
firms,offices,associations,corporations,tradesor
professions
adval.80%
B.Other
adval.25%
49.11Otherprintedmatter,includingprintedpicturesandphotographs:
A.Advertisinglocalproducts,businesshouses,
professions
adval.75%
B.Advertisingforeignproducts,businesshouses,
professionspicturesandphotographsofactual
persons,eitherlivingordead,andreligiouspictures
orphotographsnotexceedingtwelvecopieseachof
suchpicturesorphotographsineachshipment
Free
C.Other
adval.50%
SCHEDULEXI
TextilesandTextileArticles
NOTES:
1.ThisScheduledoesnotcover:
(a) Animal brushmaking bristles or hair (heading No. 05.02) horsehair or horsehair waste
(headingNo.05.03)
(b)Humanhairorarticlesthereof(headingNo.05.01,67.03or67.04),exceptstrainingclothsof
akindusedinoilpressesandthelike(headingNo.59.17)
(c)VegetablematerialsfallingwithinChapter14
(d)Asbestosfiber(headingNo.25.24)orarticlesofasbestos(headingNo.68.13or68.14)
(e)ArticlesfallingwithinheadingNo.30.04(medicatedwadding,bandagesandthelike)
(f)Sensitizedtextilefabric(headingNo.37.03)
(g) Monofil of a diameterexceeding one millimeter and strip (artificial straw andthe like) of a
widthexceedingfivemillimeters,ofsyntheticorartificialtextilematerial(Chapter39)
(h)Skinswiththeirwoolon(Chapter41)
(i) Articles falling within heading No. 42.01 or 42.02 (saddlery, harness, travel articles,
haversacks,handbagsandthelike)
(j)Plaitsandfabricsofmonofilofadiameterexceedingonemillimeterandstrip(artificialstraw
and the like) of a width exceeding five millimeters, of synthetic or artificial plastic materials
(Chapter46)
(k)Cellulosewadding(Chapter48)
(l)Footwearorpartsthereof,gaitersorleggingsorsimilararticlesclassifiedinChapter64(other
than articles falling within heading No. 63.01 and footwear without applied soles of woven or
knittedtextileswhichremainclassifiedinthisSchedule)
(m)Headgearorpartsthereof(Chapter65),otherthanarticlesfallingwithinheadingNo.63.01
(n)Hairnetsofanykind(headingNo.65.05or67.04)
(o)Articles falling within Chapter 67 (feather articles, artificial flowers, wigs, hair prepared for
useinpostiche,fans)
(p)Abrasivecoatedthreads,cordsorfabric(headingNo.68.06)
(q)Glassfiberorarticlesthereof,otherthanembroiderywithglassthreadsonavisibleground
offabric(Chapter70)
(r)ArticlesfallingwithinChapter94(furnitureandbedding)or
(s)ArticlesfallingwithinChapter97(toys,gamesandsportsrequisites).
2. (a)Articles of akind falling within any heading in Chapters 50 to57 and containing two or
moretextilematerialsshallbeclassifiedaccordingtothefollowingrules:
(1)Articles containing more than ten per cent by weight of silk, waste silk or noil silk or any
combinationthereof shallbe classifiedin Chapter50,and, forthe purposesof classificationin
thatChapter,asifconsistingwhollyofthatoneofthosematerialswhichpredominatesinweight
(2)All otherarticles shallbeclassified asifconsisting whollyof thatonetextile materialwhich
predominatesinweightoveranyothersingletextilematerial.
(b)Forthepurposeoftheaboverules:
(1)Metalized yarnshallbe treatedasa singletextile materialandits weightshallbe takenas
the aggregate ofthe weight of the textileand metal components, and, forthe classification of
wovenfabrics,metalthreadshallberegardedasatextilematerial
(2) Where a heading in question refers to articles of different textile materials (e.g., silk and
waste silk or carded sheeps or lambs wool and combed sheeps or lambs wool), all those
materialsshallbetreatedasbeingoneandthesame
(3)Exceptasprovidedin(1),theweightofconstituentsotherthantextilematerialsshallnotbe
includedintheweightofthearticles.
(c)Theprovisionsofparagraphs(a)and(b)aboveshallbeappliedalsototheyarnsreferredto
inNotes3and4below.
3.(a)ForthepurposesofthisSchedule,andsubjecttotheexceptionsinparagraph(b)below,
yarns (single, multiple or cabled) of the following descriptions shall be treated as twine,
cordage,ropesandcables:
(1) Of silk, waste silk, noil silk or synthetic or artificial textiles exceeding two millimeters in
diameter,butnotputuponbobbins,tubes,cardsorsimilarsupportsorinhanksorskeins
(2) Of two or more monofil of any diameter made of synthetic or artificial textile or plastic
materials
(3)Ofcoir:
(aa)Polishedorglazed
(bb)Notpolishedorglazedandconsistingofthreeormoreplies
(4)Offlax,ramieorcotton:
(aa)Polishedorglazedbutnotputuponbobbins,tubes,cardsorsimilarsupportsorinhanks
orskeins
(bb)Notpolishedorglazedandexceedingtwomillimetersindiameter
(5)Oftruehemp:
(aa)Polishedorglazedbutnotputuponbobbins,tubes,cardsorsimilarsupportsorinhanks
orskeins
(bb)Notpolishedorglazed:
(i)Singlesexceeding1.5millimetersindiameter
(ii)Multipleorcabledexceedingtwomillimetersindiameter
(6)Ofjute,Manilahemp,sisalorothervegetablefibers:
(aa)Polishedorglazed
(bb)Notpolishedorglazed:
(i)Singlesexceeding1.5millimetersindiameter
(ii)Multipleorcabledexceedingtwomillimetersindiameter
(7)Textileyarnsreinforcedwithmetal.
(b)Exceptions:
(1) Yarns consisting of or containing sheeps or lambs wool or other animal hair, and paper
yarn,otherthanyarnsreinforcedwithmetal
(2) Synthetic or artificial continuous filament tow and synthetic or artificial fibers in slivers or
rovings
(3)SilkwormgutmonofilofheadingNo.51.02imitationcatgutofsilkorofsyntheticorartificial
textilematerials
(4)Metalizedyarn,notbeingyarnreinforcedwithmetaland
(5)Chenileeyarnandgimpedyarn.
4.(a)ForthepurposesofChapters50,51,53,54,55and56,theexpressionputupforretail
saleinrelationtoyarnmeans,subjecttotheexceptionsinparagraph(b)below,yarnputup:
(1)In ballsor oncards,reels, tubesor similarsupports whenthequantity perarticle doesnot
exceedtwo hundredgramsgross inthecase offlaxyarn, onehundredand twentyfivegrams
gross in the case of cotton, eightyfive grams gross in the case of silk, waste silk, noil silk,
sheepsorlambswoolandfineanimalhair,orfivehundredmetersinothercases
(2)Inhanksorskeinsofaweightnotexceedingeightyfivegramsor
(3)In hanksor skeinscomprising severalsmaller hanksor skeins,each ofuniform weightnot
exceedingeightyfivegrams,separatedbydividingthreadswhichrenderthemindependentone
oftheother.
(b)Exceptions:
(1)Singleyarnofanytextilematerial
(2)Multipleorcabledyarnofsilk,wastesilkornoilsilk,unbleached
(3)Multipleorcabledyarnofanytextilematerial(exceptsilk,wastesilkornoilsilk),unbleached,
inhanksorskeins
(4)Multipleorcabledyarnofsilk,wastesilkornoilsilk,ofalengthnotlessthan75,000meters
perkilogram,measuredmultiple,bleachedordyedand
(5) Multiple orcabled yarn put up on supportsindicating their use in thetextile industry (e.g.,
cops,twistingmilltubes,pirns,conicalbobbinsorspindles).
5. (a) For the purpose of heading No. 55.07 gauze means a fabric with a warp composed
wholly or inpart of standing or ground threadsand crossing or doup threadswhich cross the
standingor groundthreads makinga halfturn, acompleteturn ormore toform loopsthrough
whichweftthreadspass
(b) For the purpose of heading No. 55.09 the expression woven fabrics, unfigured means
fabrics which are woven wholly in one of the basic weaves, namely, plain or tabby, twill, and
satinweaves
(c) Forthe purpose ofheading No. 58.08 plainmeans consisting solelyof a singleseries of
regular meshes of the same shape or size without any pattern or fillingin of the meshes. In
applyingthisdefinitionnoaccountshallbetakenofanyminoropenspaceswhichareinherent
intheformationofthemeshes.
6.ForthepurposesofthisScheduletheexpressionmadeupmeans:
(a)Cutotherwisethanintorectangles
(b) Made ready for use (or merely needing separation by cutting dividing threads) and not
requiring sewingor furtherfabrication (e.g.,certain dusters,towels, tablecloths,scarf squares,
blankets)
(c) Hemmed or with rolled edges (except fabrics in the piece), or with edges prevented from
unravelingbymeansofknottedfringes
(d)Cuttosizeandhavingundergoneaprocessofdrawnthreadwork
(e)Assembledby sewing,gumming orotherwise (other thanpiece goodsconsisting oftwo or
morelengthsofidenticalmaterialjoinedendtoendandpiecegoodscomposedoftwoormore
fabricsassembledfacetoface,whetherornotpaddled).
7. The headings of Chapters 50 to 57 and, except where the context otherwise requires, the
headingsofChapters58to60shallnotapplytoarticlesmadeupwithinthemeaningofNote6
above.Chapters50to57shallnotapplytoarticlesfallingwithinChapter58or59.
CHAPTERL
SilkandWasteSilk
50.01Silkwormcocoonssuitableforreeling
adval.5%
50.02Rawsilk(notthrown)
adval.10%
50.03Silkwaste(includingcocoonsunsuitableforreeling,silknoilsandpulled
orgarnettedrags),whetherinthecrudeorunworked)stateorprocessedbut
notspun
adval.20%
50.04Silkyarn,otherthanyarnofwasteornoilsilk,notputupforretailsale
adval.20%
50.05Yarnspunfromsilkwasteotherthannoil,notputupforretailsale
adval.20%
55.06Yarnspunfromnoilsilk,notputupforretailsale
adval.20%
50.07Silkyarnandyarnspunfromwasteornoilsilk,putupforretailsale
adval.25%
50.08Silkwormgutimitationcatgutofsilk
adval.10%
50.09Wovenfabricsofsilkorofwastesilkotherthannoil
adval.75%
50.10Wovenfabricsofnoilsilk
adval.75%
CHAPTERLI
ContinuousSyntheticandArtificialTextiles
NOTES:
1.ThroughoutthisCode, theexpressionsynthetictextilesmeansextruded filamentsorfibers
producedfromsubstancesobtainedbychemicalsynthesis(e.g.,polyamidesandvinylesters).
2.ThroughoutthisCode,theexpressionartificialtextilesmeansfilamentsorfibersobtainedby
extrusionofsolutionsofchemicallytransformedcellulose,proteins,algaeandsimilaranimalor
vegetablematerials.
3.HeadingNo.51.01shallnotapplyto syntheticorartificialtextilefibersofuniformlengthlaid
parallelinbundlesnotexceedingtwometersinlength,whichfallwithinChapter56.
4. The expression yarn of continuous synthetic or artificial textiles shall not apply to yarn
(known asruptured filamentsyarn) ofwhich the majorityof filamentshave beenruptured by
passagethroughrollersorotherdevices(Chapter56).
5.InheadingNo.51.02,theexpressionsmonofilandstrip(artificialstrawandthelike)shall
apply respectivelyonly tomonofil ofa diameter notexceeding onemillimeter andto stripof a
widthnotexceedingfivemillimeters,ofsyntheticorartificialtextilematerials.
51.01Yarnofcontinuoussyntheticorartificial
textiles,notputupforretailsale
adval.30%
51.02Monofil,strip(artificialstrawandthelike)and
imitationcatgut,ofsyntheticorartificialtextile
materials
adval.10%
51.03Yarnofcontinuoussyntheticorartificial
textiles,putupforretailsale
adval.40%
51.04Wovenfabricsofcontinuoussyntheticorartificialtextiles,includingwovenfabricsofmonofilor
stripofheadingNo.51.02:
A.Ofrayon:
1.Inthegrey
adval.50%
2.Other
adval.80%
B.Other
adval.80%
CHAPTERLII
MetalizedTextiles
52.01Metalizedyarn,beingtextileyarnspunwithmetalorcoveredwithmetal
byanyprocess
adval.100%
52.02Wovenfabricsofmetalthreadorofmetalizedyarn,providedthatsuch
fabricsareclearlyofakindusedinarticlesofapparel,furnishingorsimilar
purposes
adval.100%
CHAPTERLIII
WoolandOtherAnimalHair
NOTE:
The expression fine animal hair means hair of alpaca, llama, vicuna, yak, camel (wool hair
only), Angora, Tibetan, Kashmir and similar goats (but not common goats), rabbit (including
Angorarabbit),hare,beaver,nutriaandmuskrat.
53.01Sheepsorlambswool,notcardedorcombed
ad.val.10%
53.02Otheranimalhair(fineorcoarse),notcardedorcombed
adval.10%
53.03Wasteofsheepsorlambswoolandofotheranimalhair(fineor
coarse),notpulledorgarnetted
adval.20%
53.04Wasteofsheepsorlambswoolandotheranimalhair(fineorcoarse),
pulledorgarnetted(includingpulledorgarnettedrags)
adval.20%
53.05Sheepsorlambswoolandotheranimalhair(fineorcoarse),cardedor
combed
adval.20%
53.06Yarnofcardedsheepsorlambswool(woolenyarn),notputupforretail
sale
adval.20%
53.07Yarnofcombedsheepsorlambswool(worstedyarn),notputupfor
retailsale
adval.20%
53.08Yarnoffineanimalhair(cardedorcombed),notputupforretailsale
adval.20%
53.09Yarnofhorsehairorofothercoarseanimalhair,notputupforretailsale
adval.20%
53.10Yarnofsheepsorlambswool,ofhorsehairorotheranimalhair(fineor
coarse),putupforretailsale
adval.25%
53.11Wovenfabricsofsheepsorlambswooloroffineanimalhair
adval.80%
53.12Wovenfabricsofcoarseanimalhairotherthanhorsehair
adval.80%
53.13Wovenfabricsofhorsehair
adval.80%
CHAPTERLIV
FlaxandRamie
54.01Flax,raworprocessedbutnotspunflaxtowandwaste(includingpulled
orgarnettedrags)
adval.40%
54.02Ramie,raworprocessedbutnotspunramienoilsandwaste(including
pulledorgarnettedrags)
adval.50%
54.03Flaxorramieyarn,notputupforretailsale
adval.50%
54.04Flaxorramieyarn,putupforretailsale
adval.50%
54.05Wovenfabricsofflaxoroframie
adval.80%
(SubjecttotheprovisionsofRepublicActNo.1392,asamended.)
CHAPTERLV
Cotton
NOTES:
1. The weightof tapes, boards andimmediate wrappings used for coveringor holding fabrics
fallingwithinthisChaptershallbetreatedasformingpartofthedutiableweightofsuchfabrics.
2.Forthepurposeofdeterminingwhetherafabricweighslessoroveracertainweightper100
squaremeters,theweightsoftapes,boardsandimmediatewrappingsshallnotbeincluded.
55.01Cotton,notcardedorcombed
Free
55.02Cottonlinters
adval.10%
55.03Cottonwaste(includingpulledorgarnettedrags),notcarded
orcombed
adval.25%
55.04Cotton,cardedorcombed
adval.20%
55.05Cottonyarn,putupforretailsale
adval.35%
55.06Cottonyarn,putupforretailsale
adval.35%
55.07Cottongauze(lenofabric)
adval.30%
55.08Terrytowelingandsimilarterryfabrics,ofcotton
adval.60%
55.09Otherwovenfabrics,unfigured,ofcotton:
A.Weighinglessthan8kgs.per100squaremeters:
1.Inthegrey
kg.P0.90oradval.15%
2.Bleached
kg.P1.15oradval.20%
3.Other
kg.P1.40oradval.25%
B.Weighingfrom8kgs.to15kgs.per100squaremeters:
1.Inthegrey
kg.P0.65oradval.10%
2.Bleached
kg.P0.90oradval.10%
3.Other
kg.P1.15oradval.20%
C.Weighingover15kgs.per100squaremeters:
1.Inthegrey
kg.P0.40oradval.10%
2.Bleached
kg.P0.65oradval.15%
3.Other
kg.P0.90oradval.20%
D.Duckandcanvasweighingover30kgs.per100squaremeters
kg.P0.40oradval.10%
55.10Otherwovenfabrics,figured,ofcotton:
A.Weighinglessthan8kgs.per100squaremeters:
1.Inthegrey
kg.P1.00oradval.15%
2.Bleached
kg.P1.25oradval.20%
3.Other
kg.P1.50oradval.25%
B.Weighingfrom8kgs.to15kgs.per100squaremeters:
1.Inthegrey
kg.P0.75oradval.10%
2.Bleached
kg.P1.00oradval.15%
3.Other
kg.P1.25oradval.20%
C.Weighingover15kgs.per100squaremeters:
1.Inthegrey
kg.P0.50oradval.10%
2.Bleached
kg.P0.75oradval.15%
3.Other
kg.P1.00oradval.20%
CHAPTERLVI
DiscontinuousSyntheticandArtificialTextiles
NOTE:
Syntheticorartificialtextilefibersinsliversorrovingsweighinglessthantwogramspermeter
shallbeclassifiedunderheadingNo.56.04.
56.01Discontinuoussyntheticorartificialtextiles,notcarded,
combedorotherwisepreparedforspinning
adval.5%
56.02Waste(includingyarnwasteandpulledorgarnettedrags)of
adval.20%
syntheticorartificialtextiles(continuousordiscontinuous),not
carded,combedorotherwisepreparedforspinning
56.03Syntheticorartificialtextiles,discontinuousorwaste,carded,
combedorotherwisepreparedforspinning
adval.25%
56.04Yarnofdiscontinuousorwastesyntheticorartificialtextiles,
notputupforretailsale
adval.30%
56.05Yarnofdiscontinuousorwastesyntheticorartificialtextiles,
putupforretailsale
adval.40%
56.06Wovenfabricsofdiscontinuousorwastesyntheticorartificialtextiles:
A.Ofrayon:
1.Inthegrey
adval.50%
2.Other
adval.80%
B.Other
adval.80%
CHAPTERLVII
OtherVegetableTextileMaterialsYarnandWovenFabricofPaperYarn
57.01Truehemp(cannabissativa),raworprocessedbutnotspuntowand
wasteoftruehemp(includingpulledorgarnettedrags)
adval.10%
57.02Manilahemp(abacamusatextilis),raworprocessedbutnotspuntow
andwasteofManilahemp(includingpulledorgarnettedragsorropes)
adval.10%
57.03Jute,raworprocessedbutnotspuntowandwasteofjute(including
pulledorgarnettedragsorropes)
adval.10%
57.04Othervegetabletextilefibers,raworprocessedbutnotspunwasteof
suchfibers(includingpulledorgarnettedragsorropes)
adval.10%
57.05Yarnoftruehemp
adval.20%
57.06Yarnofjute
adval.20%
57.07Yarnofothervegetabletextilefibers
adval.20%
57.08Paperyarn
adval.20%
57.09Wovenfabricsoftruehemp
adval.100%
57.10Wovenfabricsofjute
adval.100%
57.11Wovenfabricsofothervegetabletextilefibers
adval.100%
57.12Wovenfabricsofpaperyarn
adval.100%
CHAPTERLVIII
Carpets,Mats,MattingandTapestriesPileandChenilleFabricsNarrowFabrics
TrimmingsTulleandOtherNetFabricsLaceEmbroidery
NOTES:
1.TheheadingsofthisChaptershallnotapplytocoatedorimpregnatedfabrics,elasticfabrics
or elastic trimmings, machinerybelting or other articles falling within Chapter59, or to boucle
fabrics falling within Chapters 50 to 57, inclusive. Embroidery on any textile base falls within
headingNo.58.10.
2.Inheadingsnumbered58.01and58.02thewordscarpetsandrugsshallextendtofabrics
having the characteristics of floor coverings but intended for use for other purposes. These
headingsshallnotapplytofeltcarpets,whichfallwithinChapter59.
3. For the purpose of heading No. 58.05, the expression narrow woven fabrics means all
wovenfabrics ofa widthnot exceedingthirty centimeters,whether wovenas suchor cutfrom
widerpieces,providedwithselvages(woven,gummedormadeotherwise)onbothedges,and
alsotubularwovenfabrics ofaflattenedwidthnotexceeding thirtycentimeters.Narrowwoven
fabricsintheformoffringesshallfallwithinheadingNo.58.07.
4.Heading No.58.08shallnot applytonets ornettinginthe piecemadeoftwine, cordageor
rope,whichshallfallwithinheadingNo.59.05.
5. In heading No. 58.10, the expression embroidery means, INTER ALIA, embroidery with
metal orglass thread ona visible ground oftextile fabric andsewn applique workof sequins,
beads or ornamental motifs of textile or other materials. The heading shall not apply to
needleworktapestry(headingNo.58.03).
6.TheheadingsofthisChaptershallincludearticlesofthedescriptionsspecifiedthereinwhen
made of metal thread, provided that such articles are clearly of a kind used for apparel,
furnishingandsimilarpurposes.
58.01Carpets,carpetingandrugs,knotted(made
upornot)
adval.100%
58.02Othercarpets,carpeting,rugs,matsand
adval.100%
matting,andKelem,Schumacksand
Karamanierugsandthelike(madeupornot)
58.03HandmadetapestriesofthetypeGobelins,
Flanders,Aubusson,Beauvaisandthelike,and
needleworkedtapestries(e.g.,petitpointandcross
stitch),madeinpanelsandthelikebyhand
adval.100%
58.04Wovenpilefabricsandchenillefabrics(other
thanterrytowelingorotherterryfabricsofcotton
fallingwithinheadingNo.55.08andfabricsfalling
withinheadingNo.58.05)
adval.80%
58.05Narrowwovenfabricsandnarrowfabrics
(boldoc)consistingofwarpwithoutweft,
assembledbymeansofanadhesive,otherthan
articlesfallingwithinheadingNo.58.06
adval.60%
58.06Wovenlabels,notembroidered,ofakind
usedformarkingwearingapparel,instripsorcut
toshapeorsize
adval.50%
58.07Chenilleyarn,gimpedyarn(otherthan
metalizedyarnofheadingNo.52.01andgimped
horsehairyarn)braidsandornamentaltrimmings
inthepiece,tassels,pomponsandthelike
adval.100%
58.08Tulleandothernetfabrics(butnotincludingwoven,knittedorcrochetedfabrics),plain:
A.Ofcotton,othervegetabletextilesorrayon
adval.50%
B.Ofsyntheticorofotherartificialtextiles
adval.60%
C.Other
adval.70%
58.09Tulleandothernetfabrics(butnotincludingwoven,knittedorcrochetedfabrics),figuredhandor
mechanicallymadelace,inthepiece,instripsorinmotifs:
adval.70%
adval.75%
C.Other
adval.80%
58.10Embroidery(includingembroideryonfelt),in
thepiece,instripsorinmotifs
adval.100%
CHAPTERLIX
WaddingandFeltTwineCordage,RopesandCablesSpecialFabricsImpregnatedand
CoatedFabricsTextileArticlesofaKindSuitableforIndustrialUse
NOTES:
1.ForthepurposesofthisChapter,theexpressiontextilefabricsshallapplyonlytothetextile
fabricsofChapters50to57andheadingsnumbered58.04and58.05,thebraidsandtrimmings
inthe pieceof headingNo.58.07, thetulleand othernet fabricsofheadings numbered58.08
and58.09andlaceofheadingNo.58.09andtheknittedandcrochetedfabricsofheadingNo.
60.01.
2.Headingsnumbered 59.08and59.12shallnot applytofabricsinwhich theimpregnationor
coatingisnotapparentorisapparentonlybyreasonofaresultingchangeincolor.
HeadingNo.59.12shallalsonotapplyto:
(a) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio
backclothsorthelike)
(b) Fabrics covered with textile flock or dust, powdered cork or the like and bearing designs
resultingfromthesetreatmentsor
(c)Fabricsfinishedwithnormaldressingshavingabasisofamylaceousorsimilarsubstances.
(a)Textilefabricsimpregnated,coated,coveredorlaminatedwithrubber(otherthanexpanded,
foamorspongerubber):
(1)Weighingnotmorethanoneandahalfkilogramspersquaremeteror
(2)Weighingmorethanoneandahalfkilogramspersquaremeterandcontaininglessthanfifty
percentbyweightofrubber.
(b)Fabricscomposedofparalleltextileyarnsagglomeratedwithrubber(e.g.,fabricsofthekind
usedinthemanufactureoftires),irrespectiveoftheirweightpersquaremeter.
(a) Transmission, conveyor or elevator belts or belting of a thickness of less than three
millimeters(Chapters50to57)or
(b) Transmission, conveyor or elevator belts or belting of textile fabric, impregnated, coated,
covered or laminated with rubber or made from textile yarn, twine or cord, impregnated or
coatedwithrubber(headingNo.40.10).
5.Heading No.59.17shall applytothe followingarticleswhichare notfallingwithin anyother
headingofScheduleXI:
(a)Textileproductswhetherinthepieceorcuttolength(otherthanthosehavingthecharacter
oftheproductsofheadingsnumbered59.14to59.16),onlyasspecifiedhereunder:
(1) Textile fabric, felt and feltlined woven fabric coated, covered or laminated with rubber,
leatherorothermaterial,ofakindcommonlyusedascardclothingandothersimilarfabricofa
kindcommonlyusedinmachineryorplant
(2)Boltingcloth
(3) Straining cloth of a kind commonly used in oil presses and the like, of textile fibers or of
humanhair
(4) Woven textile felts, whether or not impregnated or coated, of a kind commonly used in
papermakingorothermachinery,tubularorendlesswithsingleormultiplewarpand/orweft,or
flatwovenwithmultiplewarpand/ororweft
(5)Textilefabricsreinforcedwithmetalofakindcommonlyusedinmachineryorplant
(6) Textile fabrics of the metalized yarn falling within heading No. 52.01, of a kind commonly
usedinpapermakingorothermachinery
(7)Cords, braids,and similartextilearticles, whetherornot coated,impregnated orreinforced
withmetal,ofakindcommonlyusedinmachineryorplantaspackingorlubricatingmaterials
(b)Textilearticles(otherthanthoseofheadingsnumbered59.14to59.16)ofakindcommonly
usedinmachineryorplant(e.g.,gaskets,washers,polishingdiscs,othermachineryparts).
59.01Waddingandarticlesofwaddingtextileflockanddustandmillneps:
A.Waddingandarticlesofwadding:
1.Sanitarytowelsandnapkins
adval.40%
2.Other
adval.25%
B.Other
adval.20%
59.02Feltandarticlesthereof,whetherornotimpregnatedorcoated:
A.Inthepiece
adval.30%
B.Other
adval.60%
59.03Bondedfiberfabricsandarticlesthereof,
whetherornotimpregnatedorcoated
adval.35%
59.04Twine,cordage,ropesandcables,plaitedornot:
A.Ofhemp(i.e.,abacaandtruehemp)
adval.100%
B.Other
adval.25%
59.05Netsandnettingmadeoftwine,cordageor
rope,andmadeupfishingnetsofyarn,twine,
cordageorrope
adval.60%
59.06Otherarticlesmadefromyarn,twine,cordage,ropeorcables,otherthantextilefabricsand
articlesmadefromsuchfabrics:
A.Shoelaces
adval.100%
B.Other
adval.60%
59.07Textilefabricscoatedwithgumor
amylaceoussubstances,ofthekindsusedforthe
outercoversofbooksandtheliketracingcloth
preparedpaintingcanvasbuckramandsimilar
wovenfabricsforhatshapesandsimilaruses
adval.25%
59.08Textilefabricsimpregnatedorcoatedwith
preparationsofcellulosederivativesorofother
artificialplasticmaterials
adval.25%
59.09Textilefabricscoatedorimpregnatedwithoil
orpreparationswithabasisofdryingoil
adval.30%
59.10Linoleumandmaterialspreparedonatextile
baseinasimilarmannertolinoleum,whetheror
notcuttoshapeorofakindusedasfloor
coveringsfloorcoveringsconsistingofacoating
appliedonatextilebase,cuttoshapeornot
adval.70%
59.11Rubberizedtextilefabrics,otherthan
rubberizedknittedorcrochetedarticles
adval.30%
59.12Textilefabricsotherwiseimpregnatedor
coated:paintedcanvasbeingtheatricalscenery,
studiobackclothsorthelike
adval.50%
59.13Elasticfabricsandtrimmings(otherthan
adval.40%
knittedorcrochetedarticles)consistingoftextile
materialscombinedwithrubberthreads
59.14Wicks,ofwoven,plaitedorknittedtextilematerials,forlamps,stoves,lighters,candlesandthe
liketubularknittedgasmantlefabricandincandescentgasmantles:
A.Wicksforcandles
adval.50%
B.Other
adval.25%
59.15Textilehosepipingandsimilartubing,
whetherornotarmoredwithmetalorfittedwith
metalaccessories
adval.15%
59.16Transmission,conveyororelevatorbeltsor
belting,oftextilematerial,whetherornot
strengthenedwithmetalorothermaterial
adval.10%
59.17Othertextilefabricsandtextilearticlesofa
kindcommonlyusedinmachineryorplant
adval.10%
CHAPTERLX
KnittedandCrochetedArticles
NOTES:
(a)CrochetlaceofheadingNo.58.09
(b) Knitted or crocheted fabrics, impregnated or coated (other than rubberized fabrics), and
otherknittedorcrochetedarticlesfallingwithinChapter59
(c) Corsets, corset belts, suspender belts, brassieres, braces, suspenders, garters or the like
(headingNo.61.09)or
(d)UsedclothingorotherarticlesfallingwithinheadingNo.63.01.
2.Headingsnumbered60.02to60.06shallapplyto:
(a)Articlesof thekinds describedtherein (finishedor unfinished,complete orincomplete) and
partsthereof,knittedorcrocheteddirectlytoshapeormadeupfromknittedorcrochetedfabric
and
(b)Knittedorcrochetedfabricshapedformakingthearticlesreferredtoin(a)above.
3.ForthepurposesofthisChapter,shirtsofallkinds,pajamasleepingsuitsandtheatricalflesh
tightsshallbeclassifiedasundergarments.
4.TheheadingsofthisChaptershallincludearticlesofthedescriptionsspecifiedthereinwhen
madeofmetalthread,providedsucharticlesareclearlyofakindusedforapparel,furnishingor
similarpurposes.
5.ForthepurposesofthisChapter:
(a)Elasticmeansconsistingoftextilematerialscombinedwithrubberthreadsand
(b)Rubberizedmeansimpregnated,coatedorcoveredwithrubber,ormadewithtextilethread
coatedorimpregnatedwithrubber.
6.ForthepurposeofheadingNo.60.06,knittedorcrochetedarticlesarenotconsideredtobe
elastic articles only by reason of their containing rubber thread or elastic forming merely a
supportingband.
60.01Knittedorcrochetedfabric,notelasticnorrubberized:
adval.65%
adval.70%
C.Other
adval.70%
60.02Gloves,mittensandmitts,knittedor
crocheted,notelasticnorrubberized
adval.70%
60.03Stockings,understockings,socks,anklesocks,sockettes,footwearwithoutappliedsolesandthe
like,knittedorcrocheted,notelasticnorrubberized:
adval.100%
adval.110%
C.Other
adval.110%
60.04Undergarments,knittedorcrocheted,notelasticnorrubberized:
adval.65%
adval.80%
C.Other
adval.80%
60.05Outergarmentsandotherarticles,knittedorcrocheted,notelasticnorrubberized:
adval.70%
adval.75%
C.Other
adval.75%
60.06Knittedorcrochetedfabricandarticlesthereof,elasticorrubberized(includingelastickneecaps
andelasticstockings):
A.Inthepiece
adval.40%
B.Other
adval.65%
CHAPTERLXI
ArticlesofApparelandClothingAccessoriesofTextileFabric,OtherThanKnittedor
CrochetedArticles
NOTES:
1.TheheadingsofthisChaptershallapplytoarticlesofthekindsdescribedthereinonlywhen
madeup ofany textile fabric(including felt, bondedfiber fabric,braid or trimmingsof heading
No. 58.07, tulle or other net fabrics and lace) or of fabric of metal thread, but not including
articlesofknittedorcrochetedmaterialotherthanthosefallingwithinheadingNo.61.09.
2.TheheadingsofthisChapterdonotcover:
(a)Articles of apparel and accessories therefor lined with fur or artificial fur or bearing fur or
artificialfurontheoutsideexceptintheformofmeretrimming(headingNo.43.03or43.04)
(b)UsedclothingorotherarticlesfallingwithinheadingNo.63.01
(c)Articles of apparel and accessories therefore containing feathers or down except as mere
trimmingorpadding(headingNo.67.01)or
(d)Surgicalbelts,trussesorotherorthopedicarticles(headingNo.90.19).
3.Forthepurposesofheadingsnumbered61.01to61.04:
(a)Articleswhichcannotbeidentifiedaseithermensorboysgarmentsoraswomensorgirls
garmentsshallbeclassifiedinheadingNo.61.02or61.04asthecasemaybe
(b)Theexpressioninfantsgarmentsshallapplyto:
(1)Garmentswhicharenotidentifiableasforwearbyeitherboysorgirls,and
(2)Babiesnapkins.
4. For the purposes of this Chapter, shirts of all kinds, pajama sleeping suits and articles of
apparel of similar type are classified as undergarments which fall in heading No. 61.03 or
61.04asthecasemaybe.
5. Scarves and articles of the scarf type, square or approximately square, of which no side
exceedssixtycentimetersareassimilatedtohandkerchiefs(headingNo.61.05).Handkerchiefs
ofwhichanysideexceedssixtycentimetersshallbeclassifiedinheadingNo.61.06.
6.TheheadingsofthisChaptershallalsoapplytounfinishedorincompletearticlesofthekinds
described therein and to shaped textile fabric for making such articles including knitted or
crochetedfabricshapedformakingarticlesclassifiedinheadingNo.61.09.
61.01Mensandboysoutergarments:
adval.100%
adval.110%
C.Other
adval.120%
61.02Womens,girlsandinfantsoutergarments:
adval.100%
adval.110%
C.Other
adval.120%
61.03Mensandboysundergarments,includingcollars,shirtfrontsandcuffs:
adval.90%
adval.100%
C.Other
adval.110%
61.04Womens,girlsandinfantsundergarments:
adval.90%
adval.100%
C.Other
adval.110%
61.05Handkerchiefs
adval.75%
61.06Shawls,scarves,mufflers,mantillas,veilsandthelike
adval.75%
61.07Ties,bowtiesandcravats
adval.75%
61.08Collars,tuckers,fallals,bodicefronts,jabots,cuffs,
flounces,yokesandsimilaraccessoriesandtrimmingsfor
womensandgirlsgarments
adval.100%
61.09Corsets,corsetbelts,suspenderbelts,brassieres,braces,
suspenders,gartersandthelike(includingsucharticlesofknitted
orcrochetedfabric),whetherornotelastic
adval.100%
61.10Gloves,mittens,mitts,stockings,socksandsockettes,not
beingknittedorcrochetedarticles
adval.100%
61.11Madeupaccessoriesforarticlesofapparel(e.g.,dress
shields,shoulderandotherpads,belts,muffs,sleeveprotectors,
pockets)
adval.150%
CHAPTERLXII
OtherMadeUpTextileArticles
NOTES:
1. The headings of this Chapter shall apply tothe articles of the kinds described therein only
when madeupof anytextile fabric(other thanfelt andbonded fiberfabric) orof thebraids or
trimmingsofheadingNo.58.07,notbeingknittedorcrochetedarticles:
2.TheheadingsofthisChapterdonotcover:
(a)ArticlesfallingwithinChapter58,59or61
(b)UsedclothingorotherarticlesfallingwithinheadingNo.63.01or
(c)Articlescontainingfurorartificialfurexcept asmeretrimming(headingNo.43.03or43.04)
orfeathersordownexceptasmeretrimmingorpadding(headingNo.67.01).
62.01Travelingrugsandblankets:
A.Ofcotton
adval.80%
B.Other
adval.100%
62.02Bedlinen,tablelinen,toiletlinenandkitchenlinencurtainsandotherfurnishingarticles:
A.Ofcottonandrayontextiles
adval.90%
B.Other
adval.100%
62.03Sacksandbagsofakindusedforthe
packingofarticles
adval.100%
62.04Tarpaulins,sails,awnings,sunblinds,tents
andcampingarticles
adval.70%
62.05Othermadeuptextilesarticles(includingdresspatternsandfootwearwithoutappliedsoles):
A.Shoelaces,otherthanthosefallingwithinheadingNo.
59.06A
adval.100%
B.Other
adval.60%
CHAPTERLXIII
UsedClothingandOtherTextileArticlesRagsRemnants
NOTES:
1.Ifitisdoubtfulwhetherarticlesdeclaredasusedornewragsandotherscraptextilearticles
arefitonlyforthepurposesspecifiedin headingNo.63.02,theyshallbeclassifiedthereunder
onlyiftheyaretornundercustomssupervision.Ifthisisnotexpedientorifsuchaprocedureis
refused by the importer, the articles shall fall within heading No. 63.01 or 63.03, as the case
maybe.
2.ForthepurposeofheadingNo.63.03thetermremnantsshallbeheldtomeanallkindsof
fabrics in assorted but not in uniform or approximately uniform lengths, not exceeding five
meterseach.
63.01Clothing,clothingaccessories,travelingrugsandblankets,householdlinenandfurnishingarticles
(otherthanarticlesfallingwithinheadingNo.58.01,58.02or58.03)oftextilematerials,footwearand
headgearofanymaterial,showingsignsofappreciablewearandimportedinbulk,bales,sacksor
similarbulkpackings:
A.Clothing
adval.35%
B.Other
adval.40%
63.02Usedornewrags,scraptwine,cordage,
ropeandcablesandwornoutarticlesoftwine,
cordage,ropeorcables,fitonlyforrecoveryof
thefibersorforthemanufactureofpaperor
adval.5%
artificialplasticmaterialsorforuseasindustrial
wipers
63.03Remnants
adval.15%
SCHEDULEXII
Footwear,Headgear,Umbrellas,Sunshades,Whips,RidingCropsandPartsThereof
PreparedFeathersandArticlesMadeTherewithArtificialFlowersArticlesofHuman
HairFans
CHAPTERLXIV
Footwear,GaitersandtheLikeandPartsThereof
NOTES:
(a) Footwear, without applied soles, knitted, or crocheted (heading No. 60.03) or other textile
fabric,exceptfelt(headingNo.62.05)
(b)Footwearofasbestos(headingNo.63.13)
(c) Footwear showing signs of appreciable wear andimported in bulk, bales, sacks or similar
packings(headingNo.63.01)
(d) Orthopedic footwear (heading No. 90.19). Footwear and inner soles of which have been
simplyarched toalleviateflatfootednessis not,however,regardedas orthopedicfootwearand
isclassifiedinthisChapter
(e)Footwearwithskatespermanentlyaffixed,footwearofthenatureoftoys,carnivalarticlesor
Christmasdecorations(Chapter97).
2. For the purposes of headings numbered 64.05 and 64.06, the expression parts shall not
include pegs, boot protectors, eyelets, boot hooks, buckles, braid, laces or pompons (which
shall be classified according to their constituent materials) or buttons or other articles falling
withinheadingNo.98.01.
3. For the purposesof heading No. 64.01, the expression rubberor artificial plastic material
shallincludeanytextilefabriccoatedorcoveredexternallywithoneorbothofthesematerials.
64.01Footwear(includingovershoes)withouter
solesanduppersofrubberorartificialplastic
material
pairP2.00oradval.50%
64.02Footwearwithoutersolesofleather
compositionleather,rubberorartificialplastic
material,otherthanfootwearfallingwithinheading
No.64.01
64.03Footwearwithoutersolesofwoodorcork
64.04Footwearwithoutersolesofothermaterials
64.05Partsoffootwear(includinguppers,insolesandscrewonheels),ofanymaterialexceptmetal:
A.ForfootwearfallingwithinheadingNo.64.03
adval.100%
B.Forotherfootwear
adval.100%
64.06Gaiters,spats,leggings,putteesandsimilar
articlesandpartsthereof
adval.60%
CHAPTERLXV
HeadgearandPartsThereof
NOTES:
(a)OldheadgearfallingwithinheadingNo.63.01
(b)Hairnetsofhumanhair(headingNo.67.04)
(c)Asbestosheadgear(headingNo.68.13)or
(d)Dollshatsorothertoyhats,orcarnivalarticles(Chapter97).
2.HeadingNo.65.02shallnotapplytohatshapesmadebysewing(otherthanhatshapesmade
bythesewinginspiralsofplaitedorotherstrips).
65.01Hatforms,hatbodiesandhoodsoffelt,neitherblockedtoshapenorwith
madebrimsplateauxandmanchons(includingslitmanchons)offelt
adval.30%
65.02Hatshapes,plaitedormadefromplaitedorotherstripsofanymaterial
neitherblockedtoshapenorwithmadebrims
adval.50%
65.03Felthatsandotherfeltheadgear,beingheadgearmadefromthefelt
hoodsandplateauxfallingwithinheadingNo.65.01,trimmedornot
adval.50%
65.04Hatsandotherheadgear,plaitedormadefromplaitedorotherstripsof
anymaterial,trimmedornot
adval.60%
65.05Hatsandotherheadgear(includinghairnets),knitted,nettedor
crochetedormadeupfromanytextilefabricinthepiece,trimmedornot
adval.60%
65.06Otherheadgear,trimmedornot:
A.Safetyhelmetsformilitarypersonnel,firemen,minersanddivers
adval.10%
B.Other
adval.50%
65.07Headbands,linings,covers,hatframes(includingspringframesfor
operahats),peaksandchinstraps,forheadgear
adval.50%
CHAPTERLXVI
Umbrellas,Sunshades,WalkingSticks,Whips,RidingCropsandPartsThereof
NOTES:
(a)Measurewalkingsticks,orthelike(headingNo.90.16)
(b)Firearmsticks,swordsticksorthelike(Chapter93)or
(c)ArticlesfallingwithinChapter97(e.g.,toyumbrellasandtoysunshades).
2. Heading No. 66.03 shall not apply to trimmings of textile material, or to covers, tassels,
thongs or umbrella cases. Such goods imported with, but not fitted to, articles falling within
heading No. 66.01 or 66.02shall not be treated as forming part ofthose articles but shall be
classifiedseparately,ingeneral,accordingtotheirconstituentmaterials.
66.01Umbrellaandsunshades(includingwalkingstickumbrellas,andgarden
andsimilarumbrellas)
adval.75%
66.02Walkingsticks(includingclimbingsticksandseatsticks),canes,whips,
ridingcropsandthelike
adval.100%
66.03Parts,fittings,trimmingsandaccessoriesofarticlesfallingwithin
adval.50%
headingNo.66.01or66.02
CHAPTERLXVII
PreparedFeathersandDownandArticlesthereofArtificialFlowers,FoliageorFruits
ArticlesofHumanHairFans
NOTES:
(a)Strainingclothofhumanhair(headingNo.59.17)
(b)Floralmotifsoflace,ofembroideryorthelike(ScheduleXI)
(c)Footwearoffeathers(Chapter64)
(d)Hatsoffeathersorofartificialflowersorfoliage(Chapter65)
(e) Feather dusters (heading No. 96.04), powder puffs (heading No. 96.05) or hair sieves
(headingNo.96.06)or
(f)Toys,sportsrequisitesorcarnivalarticles(Chapter97).
(a)Articles(e.g.,bedding)inwhichfeathersordownconstituteonlyfillingorpadding
(b)Articles of apparel and accessories thereto in which feathers or down constitute no more
thanmeretrimmingorpadding
(c)ArtificialflowersorfoliageorpartsthereoformadeuparticlesofheadingNo.67.02or
(d)Fans(headingNo.67.05).
(a)Articlesofglass(Chapter70)
(b)Artificialflowers,foliage orfruitofpottery,stone,metal,wood,and thelike,obtainedinone

piecebymolding,forging,carving,stampingorotherprocess,orconsistingofpartsassembled
otherwisethanbybinding,glueingorsimilarmethods.
67.01Feathersanddownandskinsorotherpartsofbirdswiththeirfeathers
ordown,bleached,dyedorotherwiseworkedormountedarticlesmadeof
feathersordown
adval.175%
67.02Artificialflowers,foliageorfruitsandpartsthereofarticlesmadeof
artificialflowers,foliageorfruits
adval.60%
67.03Humanhair,dressed(laidparallel),thinned,bleachedorotherwise
workedanimalhairsimilarlypreparedforuseinpostiche
adval.150%
67.04Wigs,falsebeards,hairpads,curls,switchesandthelike,ofhumanor
animalhairoroftextilesotherarticlesofhumanhair(includinghairnets)
adval.150%
67.05Fansandhandscreens,withorwithoutmountsandblades,guardsand
handlestherefor,ofanymaterial
adval.100%
SCHEDULEXIII
ArticlesofStone,Plaster,Cement,Asbestos,MicaandSimilarMaterialsCeramic
ProductsGlassandGlassware
CHAPTERLXVIII
ArticlesofStone,Plaster,Cement,Asbestos,MicaandSimilarMaterials
NOTES:
(a)ArticlesfallingwithinChapter25
(b)CoatedorimpregnatedpaperfallingwithinheadingNo.48.07(e.g.,papercoatedwithmica
powder or graphite, bituminized or asphalted paper), filter blocks of paper pulp and asbestos
(headingNo.48.08)
(c) Coated or impregnated textile fabric falling within Chapter 59 (e.g., micacoated fabric,
bituminizedorasphaltedfabric)
(d)Articles fallingwithin Chapter71.Abrasive articlesmade fromdustor powerof preciousor
semiprecious stonesor synthetic or reconstructedprecious stones are, however,classified in
thepresentChapter
(e)Lithographicstones,preparedheadingNo.84.34)
(f)Electricalinsulatorsorfittingsofinsulatingmaterial(headingNo.85.25or85.26)
(g)ArticlesfallingwithinChapter91(e.g.,clocksandclockcases)
(h)ArticlesfallingwithinheadingNo.95.07
(i)Toys,gamesorsportsrequisites(Chapter97)
(j)Articles falling within heading No. 98.01 (e.g., buttons), 98.05 (e.g., slate pencils) or 98.06
(e.g.,drawingslates)or
(k)Worksofart,collectorspiecesorantiques(Chapter99).
2.Heading No.68.04shall notapplyto mountedarticles(headingNo. 82.04orChapter 84or
85).
68.01Roadandpavingsetts,curbsand
flagstones,ofnaturalstone(exceptslate)
adval.30%
68.02Workedmonumentalorbuildingstone(exceptslate)orsteatite,andarticlesthereof,(including
mosaiccubes),otherthanarticlesfallingwithinheadingNo.68.01:
A.Marble
adval.150%
B.Other
adval.100%
68.03Workedslateandarticlesofslate,including
articlesofagglomeratedslate
adval.50%
68.04Millstones,grindstones,grindingwheels
andthelike(includinggrinding,sharpening,
polishing,trueingandcuttingwheels,heads,discs
andpoints),ofnaturalstone(agglomeratedor
not),ofagglomeratednaturalorartificial
abrasives,orofpottery,withorwithoutcores,
shanks,sockets,axlesandthelikeofother
materials,butnotmountedonframeworks
segmentsandotherfinishedpartsofsuchstones
andwheels
adval.15%
68.05Handpolishingstones,whetstones,
oilstones,honesandthelike,ofnaturalstone,of
agglomeratednaturalorartificialabrasives,orof
pottery
adval.15%
68.06Naturalorartificialabrasivepowderorgrainonabaseofwovenfabric,ofpaper,ofpaperboard
orofothermaterials,whetherornotcuttoshapeorsewnorotherwisemadeup:
A.Sandpaperandemerycloth
adval.20%
B.Other
adval.10%
68.07Slagwool,rockwoolandsimilarmineral
woolsexfoliatedvermiculiteandsimilarexpanded
mineralmaterialscompoundedheatresistingor
heatorsoundinsulatingmineralsubstancesand
articlesthereof,notfired,otherthansubstances
andarticleswithabasisofasbestos
adval.15%
68.08Articlesofasphaltorofsimilarmaterials
(e.g.,ofpetroleumpitchorcoaltarpitch)
adval.25%
68.09Panels,boards,tiles,blocksandsimilar
articlesofvegetablefiber,ofwoodfiber,ofstraw,
ofwoodshavingsorofwoodwaste(including
sawdust),agglomeratedwithcement,plasteror
withothermineralbindingsubstances
adval.25%
68.10Otherarticlesofplasteringmaterial
adval.50%
68.11Articlesofcement,ofconcrete(including
railwayortramwaysleepersofconcrete)orof
artificialstone(includinggranulatedmarble
agglomeratedwithcement)andslagcement,
reinforcedornot
adval.60%
68.12Articlesofasbestoscement,ofcellulosefibercementorthelike:
A.Ofasbestoscement
adval.85%
B.Other
adval.25%
68.13Fabricatedasbestosandarticlesthereof
(e.g.,asbestosboard,threadandfabricasbestos
clothing,asbestosjointing),reinforcedornot,
otherthanarticlesfallingwithinheadingNo.
68.14heatresistingorheatorsoundinsulating
mixturesofasbestoswithmagnesiumcarbonate,
similarmixtureswithabasisofasbestosand
articlesofanysuchmixtures
adval.25%
68.14Frictionmaterialofakindsuitablefor
brakes,forclutchesorthelike,withabasisof
asbestosorothermineralsubstances,orof
cellulose,whetherornotcombinedwithtextileor
othermaterials,intheformofsegments,discs,
washers,strips,sheets,plates,rollsandthelike
adval.15%
68.15Workedmicaandarticlesofmica,including
adval.25%
bondedmicasplittingsonasupportofpaperor
fabric(e.g.,micaniteandmicafolium)
68.16Articlesofstoneorofothermineral
substances,nototherwiseprovidedfor
adval.50%
CHAPTERLXIX
CeramicProducts
NOTES:
1. The headings of this Chapter shall apply only to products of earth or clay, whether or not
mixedwithothermaterials,whichhavebeenfiredaftershaping.HeadingNo.69.04shallapply
also to silicalime bricks produced by steam treatment under pressure. Headings numbered
69.04 to 69.14shall apply only to sucharticles other than heat insulatingware and refractory
ware.
(a)ArticlesfallingwithinChapter71(e.g.,imitationjewelry)
(b)Electricalinsulatorsorfittingsofinsulatingmaterial(headingNo.85.25or85.26)
(c)Artificialteeth(headingNo.90.19)
(d)ArticlesfallingwithinChapter91(e.g.,clocksandclockcases)
(e)Toys,gamesorsportsrequisites(Chapter97)
(f)Smokingpipes,buttonsorotherarticlesfallingwithinChapter98or
(g)Originalstatuary,collectorspiecesorantiques(Chapter99).
3.Stoppers, lidsandother closuresofany materialimported togetherwithceramic articlesfor
useinconnectiontherewithshallberegardedaspartsofsucharticles.Sparestoppers,lidsand
otherclosuresshallbeclassifiedaccordingtotheirconstituentmaterial.
I.HeatInsulatingandRefractoryArticles
69.01Heatinsulatingbricks,blocks,tilesandother
heatinsulatingarticlesofinfusorialearths,of
kieselguhr,ofsiliceousfossilmealorofsimilar
adval.10%
siliceousearths
69.02Refractorybricks,blocks,tilesandsimilar
refractoryconstructionalarticles,otherthanthose
adval.10%
69.03Otherrefractoryarticles(e.g.,retorts,
crucibles,muffles,nozzles,plugs,supports,cupels,
tubes,pipes,sheaths,rods),otherthanthose
adval.10%
II.OtherCeramicProducts
69.04Buildingbricks(includingbuildingblocks,
supportorfillertilesandthelike)
adval.50%
69.05Roofingtiles,chimneypots,cowls,chimney
liners,cornicesandotherconstructionalarticles
adval.50%
69.06Piping,conduitsandguttering(including
angles,bendsandsimilarfittings)
adval.25%
69.07Unglazedsetts,flagsandpaving,hearthand
walltiles
adval.40%
69.08Glazedsetts,flagsandpaving,hearthand
walltiles
g.w.,100kgs.P24.00oradval.100%
69.09Laboratory,chemicalandindustrialwares
troughs,tubsandsimilarreceptaclesofakindused
inagriculturepots,jarsandsimilararticlesofakind
usedforthepackingortransportofarticles
adval.10%
69.10Sinks,washbasins,bidets,watercloset
pans,urinals,bathsandlikesanitaryfittings
adval.10%
69.11Tablewareandotherarticlesofakindcommonlyusedfordomesticortoiletpurposes,of
porcelainorchina(includingbiscuitporcelainandparian):
A.Undecorated(whiteorofonecolor)
adval.20%
B.Other
adval.40%
69.12Tablewareandotherarticlesofakindcommonlyusedfordomesticortoiletpurposes,ofother
kindsofpottery:
A.Undecorated(whiteorofonecolor)
adval.20%
B.Other
adval.40%
69.13Statuettes,ornamentsotherfurnishing
articlesandarticlesofpersonaladornment
adval.50%
69.14Articlesnototherwiseprovidedfor
adval.40%
CHAPTERLXX
GlassandGlassware
NOTES:
(a)Ceramicenamels(headingNo.32.08)
(b)ArticlesfallingwithinChapter71(e.g.,imitationjewelry)
(c)Electricalinsulatorsorfittingsofinsulatingmaterial(headingNo.85.25or85.26)
(d) Optically worked glass, hypodermic syringes, thermometers, barometers, hydrometers,
diptometersorotherarticlesfallingwithinChapter90
(e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within
Chapter97or
(f)Buttons,fittedvacuumflasks,completescentorsimilarspraysorotherarticlesfallingwithin
Chapter98.
2. Stoppers, lids and other closures, of any material, imported together with glass articles for
useinconnectiontherewith,shallberegardedaspartsofsucharticles.Sparestoppers,lidsand
otherclosuresshallbeclassifiedaccordingtotheirconstituentmaterials.
3.ThereferenceinheadingNo.70.07tocast,rolledorsheetglass(includingflashedorwired
glass),whetherornotsurfacegroundorpolished,cuttoshapeotherthanrectangularshape,or
bent or otherwise worked (edge worked, engraved and the like) shall apply to articles made
fromsuchglass,providedtheyarenotframedorfittedwithothermaterials.
4.ForthepurposesofthisChapter,theexpressionglassshallincludefusedquartzandfused
silica.
70.01Wasteglass(cullet)glassinthemass
(excludingopticalglass)
adval.10%
70.02Glassofthevarietyknownasenamel
glass,inthemass,rodsandtubes
adval.10%
70.03Glassinballs,rodsandtubes,unworked(not
adval.10%
beingopticalglass)
70.04Unworkedcastorrolledglass(including
flashedorwiredglass),whetherfiguredornot,in
rectangles
adval.25%
70.05Unworkedsheetglass(includingflashed
glass),drawnorblown,inrectangles
adval.25%
70.06Cast,rolledorsheetglass(includingflashed
orwiredglass)inrectangles,surfacegroundor
polished,butnotfurtherworked
adval.30%
70.07Cut,rolledorsheetglass(includingflashedorwiredglass),whetherornotsurfacegroundor
polished,cuttoshapeotherthanrectangularshape,orbentorotherwiseworked(edgeworked,
engravedandthelike)multiplewalledinsulatingglassleadedlights:
A.Multiplewalledheatorsoundinsulatingglass
andleadedlights
adval.10%
B.Other
adval.50%
70.08Safety(laminated)glassandtoughened
glass,whetherornotshapedorotherwiseworked
adval.50%
70.09Glassmirrors(includingrearviewmirrors),
unframed,framedorbacked
adval.90%
70.10Glasscarboys,demijohns,jars,pots,tubularcontainersandsimilarcontainersofakindusedfor
thepackingortransportofarticlesstoppers,lidsandotherclosuresofglass:
A.Carboys,demijohnsandtubularcontainers
adval.10%
B.Opalglasscontainers
adval.20%
C.Other
adval.40%
70.11Glassbulbsandglassenvelopes(including
tubes)forelectriclamps,forelectronicvalvesand
thelike
adval.15%
70.12Glassinnersforvacuumflasksandother
vacuumvessels,andblankstherefor
adval.15%
70.13Householdandofficeglassware,otherthan
articlesfallingwithinheadingNo.70.19
adval.50%
70.14Illuminatingglassware,signalingglassware
andopticalelementsofglass,notopticallyworked
norofopticalglass
adval.25%
70.15Clockandwatchglassesandsimilarglasses
(includingglassofakindusedforsunglassesbut
excludingglasssuitableforcorrectivelenses),
curved,bent,hollowedandthelikeglassspheres
adval.15%
andsegmentsofspheresofakindusedforthe
manufactureofclockandwatchglassesandthe
like
70.16Bricks,tiles,slabs,pairingblocks,squares
andotherarticlesofpressedormoldedglassofa
kindcommonlyusedinbuildingmulticellularglass
inblocks,slabs,platesandsimilarforms,and
panels
adval.35%
70.17Glassware,whetherornotgraduatedor
calibrated,ofakindusedforlaboratory,medical,
surgical,dentalorhygienicpurposesglassserum
ampulesandthelike
adval.10%
70.18Opticalglassandelementsofopticalglass,
notopticallyworkedblanksforcorrectivespectacle
lenses
adval.10%
70.19Glassbeads,imitationpearls,imitation
preciousandsemipreciousstones,imitation
flowersandsimilarfancyordecorativeglass
smallwaresandarticlesthereofglassmosaic
cubesartificialeyesofglassotherthanthosefor
wearbyhumansornamentsandotherfancy
articlesoflampworkedglass
adval.50%
70.20Glassfiber,yarns,fabrics,andarticles
thereof
adval.15%
70.21Otherarticlesofglass
adval.50%
SCHEDULEXIV
Pearls,PreciousandSemiPreciousStones,PreciousMetals,RolledPreciousMetals,
andArticlesThereofImitationJewelryCoins
CHAPTERLXXI
Pearls,PreciousandSemiPreciousStones,PreciousMetals,RolledPreciousMetals,
andArticlesThereofImitationJewelry
NOTES:
1. Except as provided below, all articles consisting wholly or partly of pearls, of precious or
semiprecious stones, of synthetic or reconstructed precious or semiprecious stones, of
precious metals, or of rolled precious metals shall be classified within this Chapter. The
exceptionsareasfollows:
(a)Articles in which precious metal or rolled precious metal constitutes only minor trimmings
(e.g.,monograms,bands,fasteners),butwhichdonotcontainpearls,preciousorsemiprecious
stones,orsyntheticorreconstructedpreciousorsemipreciousstones
(b)Amalgamsof preciousmetal, and colloidalprecious metal (headingNo. 28.49)and sterile
surgicalsuturematerials(headingNo.30.05)
(c)HandbagsandotherarticlesfallingwithinheadingNo.42.02
(d)Metalizedyarn(headingNo.52.01),textilefabricofmetalyarnorofmetalizedyarn(heading
No.52.02)andarticlesofsuchyarnsorfabricfallingwithinScheduleXI
(e)Footwear(Chapter64)andheadgear(Chapter65)
(f)Umbrellas,walkingsticksandotherarticlesfallingwithinChapter66
(g)Fansandhandscreens(headingNo.67.05)
(h)Coins(headingNo.72.01)
(i) Mounted glaziers diamondsand other tools falling within headingNo. 82.01, 82.02, 82.03,
82.04or 82.05,and machinery,mechanicalappliances andelectrical goods,and partsthereof
(ScheduleXVI),providedthatsuchpartsarenotwhollyofpreciousorsemipreciousstones,or
syntheticorreconstructedpreciousorsemipreciousstones
(j) Articles falling within Chapter 90, 91 or 92 (scientific instruments, clocks and watches or
musicalinstruments)
(k)Armsorpartsthereof(Chapter93)
(l)ArticlesfallingwithinheadingsofChapter98otherthanheadingsnumbered98.01and98.12
or
(m)Originalsculpturesandstatuary(headingNo.99.03),collectorspieces(headingNo.99.05)
and articles other than pearls or precious or semiprecious stones, of an age exceeding 100
years(headingNo.99.06).
2.Theexpressionpearlsshallincludeculturedpearls.
3. The expression precious metals means silver, gold, platinum and other metals of the
platinumgroup.
4. The expression other metals of the platinum group means iridium, osmium, palladium,
rhodiumandruthenium.
5.Alloys (other than amalgams) of precious metalwith base metal, in which no one precious
metalconstitutesasmuchastwopercentbyweight,shallbetreatedasbasemetalandnotas
alloysofpreciousmetal.Otheralloys(otherthanamalgams)containingpreciousmetalshallbe
classifiedaccordingtothefollowingrules:
(a)Analloycontainingtwopercentormore,byweight,ofplatinumshallbetreatedonlyasan
alloyofplatinum
(b)Analloycontainingtwopercentormore,byweight,ofgoldbutnoplatinum,orlessthantwo
percentofplatinum,shallbetreatedonlyasanalloyofgold
(c)Otheralloyscontainingtwopercentormoreofsilvershallbetreatedasalloyofsilver.
ForthepurposeofthisNote,theexpressionplatinumshallmeananyorallofthemetalsofthe
platinumgroup.
6.Exceptwhereotherwiseprovided,thedesignationunderwhichapreciousmetalismentioned
inanyheadingorsubheadingofthisCodealsoextendstothealloysofpreciousmetalplaced,
accordingtoNote5 above,onequalfootingwithsuchmetal.This doesnot,however,applyto
precious metal rolledon base metal, or to basemetal plated or coated withplatinum, gold or
silver.
7.Rolledpreciousmetalsareproductsmadeofmetalupononeormoresurfacesofwhichthere
isaffixedbywelding,hotrollingorothermechanicalmeans,acoveringofpreciousmetal.
Articlesof basemetalinlaidwith previousmetalshallbe treatedinthesame mannerasrolled
preciousmetalarticles.
8.ForthepurposeofheadingNo.71.12,theexpressionjewelrymeans:
(a) Any small object of personal adornment (e.g., rings, bracelets, necklaces, brooches,
earrings,watchchains,fobs,pendants,tiepins,cufflinks,dressstuds,religiousorothermedals
andinsignia)and
(b)Articlesof personal useof a kindnormally carried inthe pocket, inthe handbag oron the
person (such as cigar and cigarette cases, powder boxes and compacts, chain purses, snuff
andcachouboxes,rosariesandthelike).
9. Goldsmiths and silversmiths wares, within the meaning of heading No. 71.13, are
tablewares, toilet sets, writing sets, smokers requisites, articles for interior decoration and
articlesforreligioususe.
10. The expression imitation jewelry means jewelry within the meaning of paragraph (a) of
Note 8 above (but not including buttons, studs, cuff links and other articles of heading No.
98.01), not containing pearls, precious or semiprecious stones, or synthetic reconstructed
preciousorsemipreciousstones,orprecious metal(otherwisethanasplating)andcomposed
(a)whollyorpartlyofbasemetal,whetherornotplatedwithpreciousmetalor
(b)ofatleast twomaterials,noaccountbeingtakenofmaterials usedonlyforassembly(e.g.,
necklacestrings).
I.PearlandPreciousandSemiPreciousStones
71.01Pearlsunworkedorworked,butneithermounted,
setnorstrung(exceptungradedpearlstemporarily
strungforconvenienceoftransport)
adval.150%
71.02Preciousandsemipreciousstones,unworked,
cutorotherwiseworked,butneithersetnorstrung
(exceptungradedstonestemporarilystrungfor
convenienceoftransport)
adval.150%
71.03Syntheticorreconstructedpreciousorsemi
preciousstones,unworked,cutorotherwiseworked,
butneithersetnorstrung(exceptungradedstones
temporarilystrungforconvenienceoftransport)
adval.100%
71.04Dustandpowderofnaturalorsyntheticprecious
orsemipreciousstones
adval.100%
II.PreciousMetalsandRolledPreciousMetals,Unwrought,UnworkedorSemiManufactured
71.05Silver,includingsilvergiltandplatinumplated
silver,unwroughtorsemimanufactured
adval.100%
71.06Rolledsilver,unworkedorsemimanufactured
adval.100%
71.07Gold,includingplatinumplatedgold,unwrought
orsemimanufactured
adval.100%
71.08Rolledgoldonbasemetalorsilver,unworkedor
semimanufactured
adval.100%
71.09Platinumandothermetalsoftheplatinumgroup,
unwroughtorsemimanufactured
adval.100%
71.10Rolledplatinum,orotherplatinumgroupmetals,
onbasemetalorpreciousmetal,unworkedorsemi
manufactured
adval.100%
71.11Goldsmiths,silversmithsandjewelrysweepings,
residues,lemels,andotherpreciousmetalwasteand
scrap
adval.90%
III.Jewelry,GoldsmithsandSilversmithsWaresandOtherArticles
71.12Jewelryofpreciousmetalorrolledpreciousmetal
adval.150%
71.13Goldsmithsandsilversmithwares,ofprecious
metalorrolledpreciousmetal,otherthanarticlesfalling
adval.150%
71.14Otherarticlesofpreciousmetalorrolledprecious
metal
adval.150%
71.15Articlesconsistingof,orincorporating,pearls,
preciousorsemipreciousstones(natural,syntheticor
reconstructed),notsetonormountedwithprecious
metalorrolledpreciousmetal
adval.150%
71.16Imitationjewelry
adval.100%
CHAPTERLXXII
Coins
NOTES:
ThisChapterdoesnotcovercollectorspieces(headingNo.99.05).
72.01Coins
Free
SCHEDULEXV
BaseMetalsandArticlesofBaseMetals
NOTES:
(a)Metallicpowderspreparedascolors(headingNo.32.09)
(b)Ferroceriumorotherpyrophoricalloys(headingNo.36.07)
(c)Headgearorpartsthereof,ofmetal(headingNo.65.06or65.07)
(d) Frames or parts of umbrellas, sunshades, walking sticks or other articles falling within
headingNo.66.03
(e) Articles falling within Chapter 71 (e.g., precious metal alloys, rolled precious metal and
imitationjewelry)
(f)ArticlesfallingwithinScheduleXVI(machinery,mechanicalappliancesandelectricalarticles)
(g) Assembled railway or tramway track (heading No. 86.10) or other articles falling within
ScheduleXVII(vehicles,shipsandboats,aircraft)
(h)InstrumentsorapparatusofbasemetalofakindfallingwithinScheduleXVIII
(i) Lead shot (heading No. 93.07) or other articles falling within Schedule XIX (arms and
ammunition)
(j)ArticlesfallingwithinChapter94(furnitureandmattresssupports)
(k)Handsieves(headingNo.96.06)
(l)ArticlesfallingwithinChapter97(toys,gamesandsportsrequisites)or
(m)Buttons,pens,pencilholders,pennibsorotherarticlesfallingwithinChapter98.
2.TheheadingsinChapters73to81shallnotapplytoanyarticlesfallingwithinChapter82or
83.
3.Classificationofalloys:
(a) An alloy of base metals containing more than ten per cent, by weight, of nickel shall be
classified as an alloy of nickel, except in the case of an alloy in which iron predominates by
weight.
(b)Ferroalloys andmaster alloys(asdefined inChapters 73and74) shallbe classifiedunder

headingsnumbered73.02and74.02,respectively.
(c) Any other alloy of base metals shall be classified as an alloy of the metal which
predominatesbyweight.
4. Unless the context otherwise requires, any reference in this Code to a base metal shall
include a referenceto alloys which, byvirtue of Note 3above, shall be classifiedas alloys of
thatmetal.
5.Classificationofcompositearticles:
Exceptwheretheheadingsotherwiserequire,articlesofbasemetal(includingarticlesofmixed
materialstreatedasarticlesofbasemetalundertheGeneralRulesofClassification)containing
twoormorebasemetalsshallbetreatedasarticlesofthebasemetalpredominatingbyweight.
Forthispurpose
(a)iron andsteel, ordifferentkinds ofironor steel,are regardedasone andthe samemetal,
and
(b)analloyisregardedasbeingentirelycomposedofthatmetalasanalloyofwhich,byvirtue
ofNote3,itisclassified.
6.ForthepurposesofthisSchedule,theexpressionscrapandwastemeansscrapandwaste
fitonlyforresmelting,forreforgingorforuseasabasisforthemanufactureofchemicals.
CHAPTERLXXIII
IronandSteelandArticlesThereof
NOTES:
1.AsusedinthisChapter,thefollowingwordsandphrasesshallmean:
(a)Pigiron(headingNo.73.01):
A ferrous product containing, by weight 1.9 per cent or more of carbon and containing,
separatelyortogether:
lessthan15percentphosphorus,
notmorethan8percentsilicon,
notmorethan6percentmanganese,
notmorethan30percentchromium,
notmorethan40percenttungsten,
andanaggregateofnotmorethan
10percentofotheralloyelements
(e.g.,nickel,copper,aluminum,
titanium,vanadium,molybdenum).
(b)Spielgeleisen(headingNo.73.01):
Aferrousproductcontaining,byweight,morethansixpercentbutnotmorethanthirtypercent
ofmanganeseandotherwiseconformingtothespecificationat(a)above.
(c)Ferroalloys(headingNo.73.02):
Alloys ofiron which arenot usefullymalleable and arecommonly used asraw materialin the
manufactureofferrousmetalsandwhichcontain,byweight,separatelyortogether:
morethan8percentofsilicon,ormorethan30percentmanganese,ormorethan30percent
ofchromium,ormorethan40percentoftungsten,oratotalofmorethantenpercentofother
alloyelements(e.g., copper,aluminum,titanium,vanadium,molybdenum, niobium),andwhich
do not contain more than ninety per cent (ninetytwo per cent in the case of ferroalloys
containing manganese or ninetysix per cent in the case of ferroalloys containing silicon) of
nonferrousalloyelements.
(d)Alloysteel(headingNo.73.15):
Steelcontaininglessthan1.9percentcarbonandcontaining,byweight,oneormoreelements
inthefollowingproportions:morethan2percentofmanganeseandsilicontakentogether,
2.00percentormoreofmanganese,
2.00percentormoreofsilicon,
0.50percentormoreofnickel,
0.50percentormoreofchromium,
0.10percentormoreofmolybdenum,
0.10percentormoreofvanadium,
0.30percentormoreoftungsten,
0.30percentormoreofcobalt,
0.30percentormoreofaluminum,
0.40percentormoreofcopper,
0.10percentormoreoflead,
0.12percentormoreofphosphorus,
0.10percentormoreofsulphur,
0.20percentormoreofphosphorusandsulphur,takentogether,or
0.10percentormoreofotherelements,takenseparately.
(e) Highcarbon steel (headingNo. 73.15): Steelcontaining, by weight,less than 1.9per cent
butnotlessthan0.6percentofcarbon.
(f)Puddlebarsandpilings(headingNo.73.06)
Productsforrolling,remeltingorforgingobtainedbyshinglingandhotrollingeither:
(1)ballsofpuddlediron,or
(2)packetsofscrapironorsteelorpuddlediron.
(g)Ingots(headingNo.73.06):Productsforrollingorforgingobtainedbycastingintomolds.
(h)Bloomsand billets(headingNo.73.07): Semifinishedproductsofrectangular section,ofa
crosssectional area exceeding 1,225 square millimeters and of such dimensions that the
thicknessexceedsonequarterofthewidth.
(i)Slabsandsheetbars(headingNo.73.07):
Semifinishedproducts ofrectangularsection,of athicknessnot lessthansixmillimeters, ofa
widthnotlessthanonehundredfiftymillimetersandofsuchdimensionsthatthethicknessdoes
notexceedonequarterofthewidth.
(j)Coilsforrerolling(headingNo.73.08):Coiledsemifinishedproducts,ofrectangularsection,
notlessthan1.5millimetersthick,ofawidthexceedingfivehundredmillimetersandofaweight
ofnotlessthanfivehundredkilogramsperpiece.
(k)Universalplates (headingNo.73.09):Productsofrectangular section,hotrolledlengthwise

inaclosed boxoruniversalmill, ofathicknessnot lessthansixmillimeters butnotexceeding
one hundred millimeters, and of a width exceeding one hundred and fifty millimeters, but not
exceeding1,200millimeters.
(l) Hoop and strip (heading No. 73.12): Rolled products with sheared or unsheared edges, of
rectangularsection, ofathickness notexceedingsix millimeters,of awidthnot exceedingfive
hundredmillimetersandofsuchdimensionsthatthethicknessdoesnotexceedonetenthofthe
width,instraightstrips,coils,orflattenedcoils.
(m) Sheets and plates (heading No. 73.13): Rolled products (other than coils for rerolling as
defined in paragraph (j) above) of a thickness not exceeding one hundred and twentyfive
millimeters and, if in rectangles, of a width exceeding five hundred millimeters. Heading No.
73.13 shall apply, INTER ALIA, to sheets or plates which have been cut to nonrectangular
shape,perforated,corrugated,curved,channeled,ribbed,polishedorcoated.
(n)Wire(headingNo.73.14):Colddrawnproductsofsolidsectionofanycrosssectionalshape,
of which no crosssectional dimension exceeds thirteen millimeters. In the case of headings
numbered 73.26 and 73.27, however, the term wire includes rolled products of the same
dimensions.
(o) Bars androds (heading No. 73.10):Products of solid sectionwhich do not conformto the
entirety of any of the definitions (h), (i), (j), (k), (l), (m) and (n) above and which have cross
sectionsintheshapeofcircles,segmentsofcircles,isoscelestriangles,rectangles,hexagons,
octagonsorquadrilateralswithonlytwosidesparallelandtheothersidesequal.
(p)Hollowminingdrillsteel(headingNo.73.10):Hollowsteelproducts,beingproductsofother
than square or circular section and suitable for mining drills, of which the greatest external
dimension exceeds fifteen millimeters but does not exceed fifty millimeters, and of which the
latest internal dimension does not exceed onethird of the greatest external dimension. Other
steelhollowbarsshallbetreatedasfallingwithinheadingNo.73.18.
(q)Angles,shapes andsections (heading No.73.11): Products, otherthan thosefalling within
headingNo.73.16,whichdonotconformtotheentiretyofanyofthedefinitions(h),(i),(j),(k),
(l),(m)and(n)above,andwhichdonothavecrosssectionsintheformofcircles,segmentsof
circles,isoscelestriangles,rectangles,hexagons,octagonsorquadrilateralswithonlytwosides
parallelandtheothertwosidesequal,andwhicharenothollow.
2. Headings numbered 73.06 to 73.14 shall not apply to articles of alloy or high carbon steel
(headingNo.73.15).
3. The expression highpressure hydroelectric conduits of steel (heading No. 73.19) means
rivetedorweldedcircularsteeltubesorpipesofadiameterexceedingfourhundredmillimeters
andofathicknessexceeding10.5millimeters.
73.01Pigiron,castironandspiegeleisen,inpigs,
blocks,lumps,andsimilarforms
Free
73.02Ferroalloys
Free
73.03Scrapandwasteofironorsteel
Free
73.04Pelletsofcastironorsteel,whetherornot
brokenorgraded
Free
73.05Ironorsteelpowderspongeironorsteel
Free
73.06Puddlebarsandpilingsingots,blocks,
lumpsandsimilarforms,ofironorsteel
Free
73.07Blooms,billets,slabsandsheetbars
(includingtinplatebars),androughlyforged
pieces,ofironorsteel
Free
73.08Ironorsteelcoilsforrerolling
Free
73.09Universalplatesofironorsteel
adval.10%
73.10Barsandrods(includingwirerod)ofironorsteel,hotrolled,forgedorcoldfinished(including
precisionmade)hollowminingdrillsteel:
A.Hollowminingdrillsteel
adval.10%
B.Hotrolledconcreteorreenforcingbarsof
whichthecrosssectionaldimensionisnotless
than6.3millimetersnormorethan31.6
millimeters
g.w.,kgs.P6.50oradval.35%
C.Other
adval.15%
73.11Angles,shapes,sectionsandsheetpiling,ofironorsteel,hotrolled,forgedorcoldfinished,
whetherornotdrilledorpunched,butnotassembled:
A.Anglesofwhichthemaximumcrosssectional
dimensiondoesnotexceedeightyeight
millimetersandchannelsofwhichthemaximum
crosssectionaldimensiondoesnotexceed
seventyfivemillimeters
adval.25%
B.Riveted,welded,punchedordrilled
adval.40%
C.Other
adval.15%
73.12Hoopandstripofironorsteel,hotrolledor
coldrolled
adval.15%
73.13Sheetsandplatesofironorsteel,hotrolled
orcoldrolled
adval.15%
73.14Ironorsteelwire,singlestrand,whetheror
notcoated,butnotinsulated
adval.15%
73.15Alloysteelandhighcarbonsteelinthe
formsmentionedinheadingsnumbered73.06to
73.14
adval.10%
73.16Railwayandtramwaytrackconstruction
materialsofironorsteel,suchasrails,checkrails,
switchblades,crossings(orfrogs),crossing
pieces,pointrods,rackrails,sleepers,fishplates,
chairs,chairwedges,bedplatesandties
adval.10%
73.17Tubesandpipesofcastiron
adval.25%
73.18Tubesandpipesofiron(otherthanofcast
iron)orsteel,excludinghighpressure
hydroelectricconduits
adval.10%
73.19Highpressurehydroelectricconduitsof
steel,andbendstherefor
adval.10%
73.20Tubeandpipefittingsofironorsteel(e.g.,
joints,elbows,unionsandflanges)
adval.10%
73.21Assembledsheetpilingofcastiron,ironor
steelgirders,beams,joistsandpillarsmadefrom
assembledelementsstructuresandfinished
partsforassemblyintostructures(e.g.,bridge
sections,roofingframeworks,shutters,pylons,
balconies,balustrades,verandas,windowand
doorframes)ofcastiron,ironorsteel
adval.20%
73.22Reservoirs,tanks,vatsandsimilar
containers,ofironorsteel,ofacapacity
exceedingthreehundredliters,whetherornot
fittedwithexteriorheatinsulatingcovering,but
notfittedwithmechanicalorthermalequipment
adval.40%
73.23Casks,drums,cans,boxesandsimilarcontainers,ofsheetorplateironorsteel,ofadescription
commonlyusedfortheconveyanceorpackingofarticles:
A.Drums
adval.35%
B.Other
adval.15%
73.24Compressedgascylindersandsimilar
pressurecontainers,ofironorsteel
adval.15%
73.25Strandedwire,cables,cordage,ropes,
plaitedbands,slings,andthelike,ofironorsteel
wire,otherthaninsulatedcables
adval.10%
73.26Barbedironorsteelwiretwistedsinglestrandhooporflatwire,barbedornot,andloosely
twisteddoublestrandwire,ofakindsuitableforfencing,ofironorsteel:
A.Barbedwire
adval.40%
B.Other
adval.15%
73.27Wovenwire(includingwiregauze,wirecloth,wirefencingandnetting)andweldedwiregrill,of
ironorsteel:
A.Wirefencing
adval.40%
B.Other
adval.15%
73.28Expandedmetalofironorsteel
adval.15%
73.29Chainsandpartsandfittingsthereof,of
ironorsteel
adval.15%
73.30Anchorsandgrapnelsandpartsthereof,of
ironorsteel
Free
73.31Nails,tacks,staples,hooknails,cramps,studs,spikesanddrawingpins,ofironorsteel(other
thancopperheadednails):
A.Commonwireorfinishingnails,2.54
centimetersormoreinlength
adval.50%
B.Staplewireforpaperfastening
adval.55%
C.Other
adval.20%
73.32Boltsandnuts(includingboltends,screwstudsandotherscrewsformetal),whetherornot
threadedortapped,screwsforwood,screwhooks,screwringsandthelike,ofironorsteelrivets
(excludingtubularorbifurcated),cotters,cotterpins,washersandspringwashers,ofironorsteel:
A.Boltsandnuts,rivetsandwashers
adval.50%
B.Other
adval.15%
73.33Needlesforhandsewing,including
embroideryhandcarpetandknittingneedles,
bodkins,crochethooksandthelike,and
embroiderystilettosofironorsteel,including
blanks
adval.15%
73.34Pins(excludinghatpinsandother
adval.15%
ornamentalpinsanddrawingpins),hairpins,
hairclipsandcurlinggrips,ofironorsteel
73.35Springs(excludinghairspringsfallingwithin
Chapter91)ofironorsteel
adval.15%
73.36Stoves,grates,kitchenranges,cookers,
firesandthelike(includingcombinedstovesand
boilers),notelectricallyoperated,andparts
thereof,ofironorsteel
adval.25%
73.37Centralheatingboilers(excludingsteam
generatingboilersandcombinedstovesand
boilers),radiatorsandothercentralheating
apparatus,notelectricallyoperated,andparts
thereof,ofironandsteel
adval.20%
73.38Householdandsanitaryarticlesandparts
thereof,ofironorsteel,nototherwiseprovidedfor
adval.25%
73.39Ironorsteelwoolpotscourersand
scouringandpolishingpads,glovesandthelike,
ofironorsteel
adval.15%
73.40Otherarticlesofironorsteel
adval.25%
CHAPTERLXIV
CopperandArticlesThereof
NOTES:
1. For the purposes of heading No. 74.02, master alloys means alloys, except copper
phosphide (phosphor copper) containing more than 8 per cent by weight of phosphorous, of
copperwithothermaterialsinanyproportion,notusefullymalleableandcommonlyusedasraw
materials in the manufacture of other alloys or as deoxidants, desulphurizing agents, or for
similar uses in the metallurgy of nonferrous metals. Copper phosphide (phosphor copper)
containing morethan 8per cent byweight ofphosphorous falls withinheading No.28.55 and
notwithinthisChapter.
2.AsusedinthisChapterthefollowingwordsandphrasesshallmean:
(a)Wire (headingNo.74.03): Rolled,extrudedor drawnproductsof solidsection,of whichno
crosssectionaldimensionexceedssixmillimeters.
(b) Wrought bars, rods, angles, shapes andsections (heading No. 74.03: Rolled, extruded or
drawnproducts ofsolidsection, ofwhichthe maximumcrosssectionaldimension exceedssix
millimetersandwhich,iftheyareflat,haveathicknessexceedingonetenthofthewidth.
Also cast or sintered product, of the same forms and dimensions, which have been
subsequentlymachined(otherwise thanbysimpletrimmingordescaling), andforgedproducts
ofthesameformsanddimensions.
(c) Wrought plates, sheets and strips (heading No. 74.04): Flatsurfaced, wrought products
(coiledornot),ofwhichthemaximumcrosssectionaldimensionexceedssixmillimeters,andof
which the thickness exceeds 0.15 millimeters but does not exceed onetenth of the width.
Heading No. 74.04 shall apply to such products, whether or not cut to shape, perforated,
corrugated,ribbed,channeled,curved,polishedorcoated.
3.HeadingNo.74.07shallapply,INTERALIA,totubes,pipesandhollowbarswhichhavebeen
polished or coated, or which have been shaped or worked, such as bent, coiled, threaded,
drilled,waisted,coneshapedoffinned.HeadingNo.74.08shallapply,INTERALIA,totubeand
pipefittingswhichhavebeensimilarlytreated.
74.01Coppermatte:unwroughtcopper(refinedornot)copper
wasteandscrap
Free
74.02Masteralloys
adval.10%
74.03Wroughtbars,rods,angles,shapesandsections,ofcoppercopperwire:
A.Neitherpolishednorcoated
adval.20%
B.Polishedorcoated,butnototherwiseworked:
1.Platedorcoated,withgoldorsilver
adval.35%
2.Other
adval.20%
74.04Wroughtplates,sheetsandstrips,ofcopper:
adval.10%
B.Polishedorcoated:
1.Platedorcoatedwithgoldorsilver
adval.35%
2.Other
adval.20%
74.05Copperfoil(whetherornotembossed,inrectangles,cutto
shape,perforated,coated,printedorbackedwithpaperorother
adval.20%
reinforcingmaterial),ofathicknessnotexceeding0.15
millimeters,excludinganybacking
74.06Copperpowdersandflakes
adval.20%
74.07Tubes,pipesandhollowbars,ofcopper
adval.10%
74.08Tubeandpipefittings(e.g.,joints,elbows,socketsand
flanges),ofcopper
adval.10%
74.09Reservoirs,tanks,vatsandsimilarcontainers,ofcopper,of
acapacityexceedingthreehundredliters,heatinsulatedornot,
butnotfittedwithmechanicalorthermalequipment
adval.20%
74.10Strandedwire,cables,cordage,ropes,plaitedbandsand
thelike,ofcopperwire,butexcludinginsulatedcables
adval.10%
74.11Wovenwire(includingwiregauzeandwirecloth),wiregrill
andwirefencingornetting,ofcopper
adval.20%
74.12Expandedmetalofcopper
adval.20%
74.13Chainandpartsandfittingsthereof,ofcopper:
adval.20%
B.Polishedorcoated:
1.Platedorcoatedwithgoldorsilver
adval.35%
2.Other
adval.20%
74.14Nails,tacks,staples,drawingpinsandunthreadedhooks,
andcrampsorhooknails,ofcopper(includingcopperheaded
ironorsteelnails)
adval.15%
74.15Boltsandnuts(threadedornot),screws,screwstuds,
screwhooks,screwringsandthelike,rivets(excludingtubularor
bifurcatedrivets),cotters,cotterpinsandwashers(including
springwashers),ofcopper
adval.15%
74.16Springsofcopper
adval.15%
74.17Householdheatingapparatus(notbeinggeysersor
electricallyoperated)andpartsthereof,ofcopper
adval.20%
74.18Otherhouseholdandsanitaryarticlesandpartsthereof,of
copper
adval.25%
74.19Otherarticlesofcopper
adval.25%
CHAPTERLXXV
NickelandArticlesThereof
NOTES:
(b) Wroughtbars, rods,angles, shapesand sections(heading No.75.02): Rolled,extruded or
millimetersand which,ifthey areflat,have athicknessexceeding onetenthofthe width.Also
cast or sintered products,of the same forms and dimensions,which have been subsequently
machined (otherwise than bysimple trimming or descaling), and forgedproducts of the same
formsanddimensions.
whichthe thicknessdoes notexceedonetenth ofthe width.HeadingNo. 75.03shall applyto
such productswhether ornot cutto shape,perforated, corrugated,ribbed, channeled,curved,
polishedorcoated.
2. HeadingNo. 75.04shall apply,INTERALIA totubes, pipes,hollow barsand tubeand pipe
fittings which have been polished or coated, or which have been shaped or worked, such as
bent,coiled,threaded,drilled,waisted,coneshapedorfinned,
75.01Nickelmatteunwroughtnickle(excludingelectroplatinganodes)nickel
wasteandscrap
Free
75.02Wroughtbars,rods,angles,shapesandsections,ofnickelnickelwire
adval.10%
75.03Wroughtplates,sheetsandstrips,ofnickel,includingnickelfoil,powders
andflakes
adval.10%
75.04Tubes,pipes,hollowbars,andtubeandpipefittings(e.g.,joints,elbows,
socketsandflanges),ofnickel
adval.15%
75.05Electroplatinganodes,ofnickel,wroughtorunwrought
adval.10%
75.06Otherarticlesofnickel
adval.25%
CHAPTERLXXVI
AluminumandArticlesThereof
NOTES:
formsanddimensions.
which the thickness exceeds 0.15 millimeters but does not exceed onetenth of the width.
Heading No. 76.03 shall apply to such products whether or not to cut shape, perforated,
corrugated,ribbed,channeled,curved,polishedorcoated.
2. Heading No. 76.06 shall apply, INTERALIA, to tubes, pipes, and hollow bars which have
beenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,
drilled, waisted, coneshaped or finned. Heading No. 76.07shall apply, inter alia, to tube and
pipefittingswhichhavebeensimilarlytreated.
76.01Unwroughtaluminumaluminumwasteandscrap
Free
76.02Wroughtbars,rods,angles,shapesandsectionsofaluminumaluminum
wire
adval.10%
76.03Wroughtplates,sheetsandstrips,ofaluminum
adval.10%
76.04Aluminumfoil(whetherornotembossed,inrectanglescuttoshape,
perforated,coated,printed,orbackedwithpaperorotherreinforcingmaterial),
ofathicknessnotexceeding0.15millimeters(excludinganybacking)
adval.30%
76.05Aluminumpowdersandflakes
adval.20%
76.06Tubes,pipesandhollowbars,ofaluminum
adval.10%
76.07Tubeandpipefittings(e.g.,joints,elbows,socketsandflanges),of
adval.10%
aluminum
76.08Structuresandfabricatedpartsthereof(e.g.,roofing,struts,partitions),of
aluminum
adval.10%
76.09Reservoirs,tanks,vatsandsimilarcontainers,ofaluminum,ofacapacity
exceedingthreehundredliters,heatinsulatedornot,butnotfittedwith
mechanicalorthermalequipment
adval.20%
76.10Casks,drums,cans,boxesandsimilarcontainers,(includingrigidtubular
containers),ofaluminum,ofadescriptioncommonlyusedforconveyanceor
packingofarticles
adval.20%
76.11Compressedgascylindersandsimilarpressurecontainers,ofaluminum
adval.10%
76.12Strandedwire,cables,cordage,ropes,plaitedbandsandthelike,of
aluminumwire,butexcludinginsulatedcables
adval.10%
76.13Wovenwire(includingwiregauzeandwirecloth),wiregrillandwire
netting,ofaluminum
adval.15%
76.14Expandedmetalofaluminum
adval.15%
76.15Householdandsanitaryarticlesandpartsthereof,ofaluminum
adval.35%
76.16Otherarticlesofaluminum:
A.Flexibletubularcontainerssuitableforpackingcolorsorotherproducts,with
orwithoutstoppers
adval.40%
B.Other
adval.25%
CHAPTERLXXVII
MagnesiumandBeryllium,andArticlesThereof
77.01Unwroughtmagnesiummagnesiumwaste(excludingshavingsof
uniformsize)andscrap
Free
77.02Wroughtmagnesiuminbars,rods,angles,shapesorsectionswire,
sheets,striporfoil,tubes,pipesorhollowbars,ofmagnesiumshavingsof
uniformsize,powderorflakes,ofmagnesium
adval.10%
77.03Otherarticlesofmagnesium
adval.25%
77.04Beryllium,unwroughtorwrought,andarticlesofberyllium:
A.Unwrought
Free
B.Other
adval.15%
CHAPTERLXXVIII
LeadandArticlesThereof
NOTES:
millimetersandwhich,iftheyareflat,haveathicknessexceedingonetenthofthewidth.
Also cast or sintered products of the same forms and dimensions, which have been
subsequentlymachined(otherwise thanbysimpletrimmingordescaling), andforgedproducts
ofthesameformsanddimensions.
(c) Wrought plates, sheets, and strips (heading No. 78.03): Flatsurfaced, wrought products
(coiled or not), of which the maximum crosssectional dimension exceeds six millimeters, of
which the thickness does not exceed onetenth of the width, and which are of a weight
exceeding 1,700 grams per square meter. Heading No. 78.03 shall apply to such products
whether or not cut to shape, perforated, corrugated, ribbed, channeled, curved, polished or
coated.
2.HeadingNo. 78.05shallapply,INTERALIA, totubes,pipes,andhollowbars, andtubeand
pipefittingswhich havebeenpolishedorcoated, orwhichhavebeenshaped orworked,such
asbent,coiled,threaded,drilled,waisted,coneshapedorfinned.
78.01Unwroughtlead(includingargentiferouslead)leadwasteandscrap
Free
78.02Wroughtbars,rods,angles,shapesandsections,ofleadleadwire
adval.15%
78.03Wroughtplates,sheetsandstrips,oflead
adval.15%
78.04Leadfoil(whetherornotembossed,cuttoshape,perforated,coated,
printedorbackedwithpaperorotherreinforcingmaterial),ofaweightper
squaremeter(excludinganybacking)notexceeding1,700gramslead
powdersandflakes
adval.10%
sockets,flangesandSbends),oflead
adval.10%
78.06Otherarticlesoflead:
A.Flexibletubularcontainerssuitableforpackingcolorsorotherproducts,
includingtubesoflead,platedorrolledwithtin,withorwithoutstoppers
adval.10%
B.Other
adval.25%
CHAPTERLXXIX
ZincandArticlesThereof
NOTES:
(a) Wire (heading No.79.02): Rolled, extruded or drawn product of solidsection, of which no
formsanddimensions.
whichthe thicknessdoes notexceedonetenth ofthe width.HeadingNo. 79.03shall applyto
such productswhether ornot tocut shape,perforated, corrugated,ribbed, channeled,curved,
polishedorcoated.
2.HeadingNo. 79.04shallapply,INTERALIA, totubes,pipes,andhollowbars, andtubeand
pipefittingswhichhavebeenpolishedorcoated,orwhichhavebeenshapedorworkedsuchas
bent,coiled,threaded,drilled,waisted,coneshapedorfinned.
79.01Zincspelterunwroughtzinczincwasteandscrap
Free
79.02Wroughtbars,rods,angles,shapesandsections,ofzinczincwire
adval.10%
79.03Wroughtplates,sheetsandstrips,ofzinc,includingfoilzincpowderand
flakes
adval.15%
79.04Tubes,pipesandhollowbars,andtubeandpipefittings(e.g.,joints,
elbows,socketsandflanges),ofzinc
adval.10%
79.05Gutters,rooffilleting,roofridging,skylightframes,andotherfabricated
buildingcomponents,ofzinc
adval.30%
79.06Otherarticlesofzinc
adval.25%
CHAPTERLXXX
TinandArticlesThereof
NOTES:
millimeters and which, if they are flat, have thickness exceeding onetenth of the width.Also
cast or sintered products of the same forms and dimensions, which have been subsequently
formsanddimensions.
(coiled or not), of which the maximum crosssectional dimension exceeds six millimeters, of
which the thickness does not exceed onetenth of the width and which are of a weight
exceeding one kilogram per square meter. Heading No. 80.03 shall apply to such products
whether or not cut to shape, perforated, corrugated, ribbed, channeled, curved, polished or
coated.
2.HeadingNo.80.05shallapply,INTERALIA,totubes,pipes,hollowbars,andtubeandpipe
fittings, which havebeen polished or coated, orwhich have been shaped orworked, such as
bent,coiled,threaded,drilled,waisted,coneshapedorfinned.
80.01Unwroughttintinwasteandscrap
Free
80.02Wroughtbars,rods,angles,shapesandsections,oftintinwire
adval.15%
80.03Wroughtplates,sheetsandstrips,oftin
adval.10%
80.04Tinfoil(whetherornotembossed,inrectangles,cuttoshape,perforated,
coated,printed,orbackedwithpaperorotherreinforcingmaterial),ofaweight
persquaremeter(excludinganybacking)notexceedingonekilogramtin
powdersandflakes
adval.10%
socketsandflanges),oftin
adval.10%
80.06Otherarticlesoftin:
A.Flexibletubularcontainerssuitableforpackingcolorsorotherproducts,with
orwithoutstoppers
adval.10%
B.Other
adval.25%
CHAPTERLXXXI
OtherBaseMetalsEmployedinMetallurgyandArticlesThereof
NOTE:
HeadingNo.81.04shallapplyonlytobasemetalsusableinmetallurgy,thatistosay:bismuth,
cadnium, cobalt, chromium, gallium, germanium, indium, manganese, niobium (columbium),
rhenium,antimony,titanium,thorium,thallium,uranium,vanadium,zirconium.
81.01Tungsten(wolfram)unwroughtorwrought,andarticlesthereof:
A.Unwroughtwasteandscrap
Free
B.Other
adval.10%
81.02Molybdenum,unwroughtorwrought,andarticlesthereof:
Free
B.Other
adval.10%
81.03Tantalum,unwroughtorwrought,andarticlesthereof:
Free
B.Other
adval.10%
81.04Otherbasemetals,unwroughtorwrought,andarticlesthereof:
Free
B.Other
adval.10%
CHAPTERLXXXII
Tools,Implements,Cutlery,SpoonsandForks,ofBaseMetalsPartsThereof
NOTES:
1. Except where thecontext otherwise requires, tools, implements, articlesof cutlery, spoons,
forksandotherarticlesofakinddescribedinheadingNo.82.14shallbetreatedasfallingwithin
thisChapteronlyiftheblade,workingedgeorsurfaceisofbasemetal,orofmetalliccarbides
orprecious orsemiprecious stonesfittedon toa supportofbase metal.Grinding wheelsand
thelike(includinggrinding,sharpening,polishing,trueingandcuttingwheels,heads,discsand
points) of agglomerated natural or artificial abrasives, with or without cores, shanks, sockets,
axles and the like of other materials, but not mounted in frameworks, shall be classified in
heading No.68.04 othertools withthe blade, workingedge orsurface ofbase metalfitted or
coveredwithabrasivematerialsshall,however,beclassifiedinthisChapter.
2.HeadingsofthisChaptershallbeconstruedasextendingtoblanksandparts(notbeingparts
separatelyspecifiedassuch),ofbasemetal,ofthearticlesdescribedtherein,providedtheyare
recognizable asblanks orparts ofsuch articles.Heading No.82.13 shallextend toblades for
electrichairclippers.(ToolholdersformechanicalhandtoolsfallwithinheadingNo.84.48.)
3.Sets,other thanmanicureofchiropody sets(headingNo.82.13), comprisinganassortment
oftools, cutlery,spoons, forksor otherarticles ofakind fallingwithin thedifferent headingsof
this Chapter, fitted in cabinets,boxes, cases or the like, shall be classifiedas that one of the
constituentarticleswhichischargeablewiththehighestrateofduty.
4. Boxes, case and similar containers for tools, cutlery or other articles falling within this
Chapter, shall be treated as forming part of such articles if imported therewith and of a kind
normallysoldwithsucharticlesataninclusiveprice.
82.01Spades,shovel,picks,hoes,forksandrakesaxes,billhooks,timberwedgesandsimilarhewing
toolsscythes,sickles,hayknives,grassshearsandotherhandtoolsofakindusedinagriculture,
horticultureorforestry:
A.Shovels
adval.35%
B.Other
adval.15%
82.02Saws(nonmechanical)andbladesforhand
ormachinesaws(includingtoothlesssawblades)
adval.10%
82.03Pliers(includingcuttingpliers),pincers,
adval.10%
tweezers,tinmenssnip,perforatingpunchesand
thelikespannersandwrenches(butnotincluding
tapwrenches)filesandrasps
82.04Handtools,includingmountedglaziers
diamonds,notfallingwithinanyotherheadingof
thisChapterblowlamps,anvilshand,tableand
benchvicesandclampsportableforgesand
mountedgrindingwheels(handorpedal
operated)
adval.10%
82.05Lathetools,bits,dies,taps,presstoolsand
othertoolsforpowertoolsormechanicalhand
tools,includingrockdrillingbitsandthelike
adval.10%
82.06Knivesandcuttingblades(otherthansaw
blades)formachinesorformechanicalappliances
adval.10%
82.07Tooltipsandplates,sticksandthelikefor
tooltips,unmounted,ofagglomeratedmetal
carbides(e.g.,carbidesoftungsten,molybdenum
orvanadium)
adval.10%
82.08Coffeemills,mincers,juiceextractorsand
similarhouseholdappliancesofmechanicaltype,
ofaweightnotexceedingtenkilograms
adval.15%
82.09Knives,otherthanknivesfallingwithinheadingNo.82.06:
A.Goldorsilverplated
adval.20%
B.Other
adval.15%
82.10BladesforknivesfallingwithinheadingNo.
82.09
adval.10%
82.11Razorsandrazorbladesandpartsthereof
(includingrazorbladeblanks,whetherornotin
strips)
adval.25%
82.12Scissors(includingtailorsshears),and
bladestherefor
adval.25%
82.13Otherarticlesofcutlery(e.g.,secateurs,hairclippers,butcherscleavers,paperknives)manicure
andchiropodysetsandappliances(includingnailfiles):
A.Manicureandchiropodysetsandappliances
(includingfiles)
adval.30%
B.Other
adval.25%
82.14Spoons,forks,fishknives,butterknives,ladles,andsimilarkitchenortableware:
adval.25%
B.Other
adval.20%
82.15Handlesofbasemetalforarticlesfalling
withinheadingsnumbered82.09,82.13and
82.14.
adval.15%
CHAPTERLXXXIII
MiscellaneousArticlesofBaseMetal
NOTE:
InthisChapterareferencetopartsofarticlesshallinnocaseapplytochains,nails,bolts,nuts,
screws, springs and other articles of iron or steel of a kind described in heading No. 73.29,
73.31,73.32or73.35nortosimilararticlesofotherbasemetals(Chapters74to81,inclusive).
83.01Locks,padlocks,springliveboltlatchesand
partsthereof,ofbasemealkeys,finishedornot,
ofbasemetal
adval.15%
83.02Basemetalfittingsandmountingsofakindsuitableforfurniture,doors,windows,blinds,
coachwork,saddlery,trucks,andthelike(includingautomaticdoorclosers)basemetalhatracks,hat
pegs,bracketsandthelike:
A.Racksandpegsandsimilarsupportsforhats,
clothes,towelsanddishcloths
adval.40%
B.Other
adval.15%
83.03Safes,strongboxes,armoredorreinforcedstrongroomdoorsandcompartments,andcashand
deedboxes,ofbasemetal:
A.Safes,cashanddeedboxes
adval.30%
B.Other
adval.20%
83.04Filingcabinets,racks,sortingboxes,paper
trays,paperrestsandsimilarofficeequipment,of
basemetal,otherthanofficefurniturefalling
adval.40%
83.05Fittingsforfileandlooseleafbinders,bulldogclips,paperclips,lettercorners,indexingtagsand
similarstationeryarticles,ofbasemetal:
A.Paperfilefasteners
adval.80%
B.Paperclips
adval.50%
C.Other
adval.30%
83.06Statuettes,ornamentsandfancyarticlesof
akindusedforinteriordecorations,ofbase
metals
adval.100%
83.07Lampsandlightingfittingsandparts
thereof,ofbasemetal(excludingswitches,
electriclampholders,electriclampsforvehicles,
electricbatteryormagnetolamps,andother
articlesfallingwithinChapter85)
adval.100%
83.08Flexibletubingandpiping,ofbasemetal
adval.15%
83.09Tubularandbifurcatedrivetsclasps,frameswithclaspsforhandbagsandthelike,buckles,
buckleclasps,hooks,eyesandeyeletsandthelike,ofbasemetal,ofakindcommonlyusedfor
clothing,travelarticles,handbags,onothertextileorleatherarticles:
adval.35%
B.Other
adval.20%
83.10Beadsandspangles,ofbasemetal:
adval.60%
B.Other
adval.40%
83.11Bellsandgongs(nonelectric)andpartsthereof,ofbasemetal:
adval.60%
B.Other
adval.40%
83.12Photograph,pictureandsimilarframes,andmirrors,ofbasemetal:
A.Frames
adval.100%
B.Mirrors
adval.80%
83.13Stoppers,crowncorks,bottlecaps,capsules,bungcovers,sealsandplombs,casecorner
protectorsandotherpackingaccessories,ofbasemetal:
A.Crowncaps
kg.P1.20andadval.70%
B.Other
adval.20%
83.14Signplates,numbers,lettersandothersigns,ofbasemetal:
adval.150%
B.Other
adval.100%
83.15Weldingelectrodes,rodsortubes,solderinwireorrods,coatedorcoredwithfluxmaterials
preparedmetalbrazingplatesofakindusedinmetallurgy:
A.Weldingelectrodes,coatedorcoredwithflux
adval.100%
B.Other
adval.10%
SCHEDULEXVI
MachineryandMechanicalAppliancesElectricalEquipmentPartsThereof
NOTES:
(a)Transmission,conveyor orelevatorbeltsof vulcanizedrubber(headingNo. 40.10)orother
articles of a kind used on machinery, mechanical or electrical appliances, of unhardened
vulcanizedrubber(e.g.,washers)(headingNo.40.14)
(b)Articlesof leatheror of compositionleather (headingNo. 42.04) orof furskin(heading No.
43.03),ofakindusedonmachineryormechanicalappliancesorforindustrialpurposes
(c) Bobbins, spools, cops, cones, cores and similar supports, of a kind used on machinery,
mechanicalappliancesorelectricalgoods,fallingwithinChapters39,40,44,48orScheduleXV
(d) Perforated cards of paper or paperboard for Jacquard or similar machines, falling within
headingNo.48.21
(e) Transmission, conveyor or elevator belts of textile material (heading No. 59.16) or other
articlesoftextilematerialofakindcommonlyusedinmachineryorplant(headingNo.59.17)
(f)Articleswhollyofpreciousorsemiprecious stonesorofsyntheticorreconstructedprecious
orsemipreciousstones,fallswithinheadingNo.71.02or71.03
(g) Cables, chains, bolts, nuts, screws, springs and other articles of iron or steel of a kind
described in heading No. 73.25, 73.29, 73.32 or 73.35, nor to similar articles of other base
metals(Chapters74to81)
(h)ArticlesfallingwithinChapter82orChapter83
(i)Vehicles,aircraft,shipsorboats(ScheduleXVII)
(j)ArticlesfallingwithinChapter90
(k)Clocks,watchesandotherarticlesfallingwithinChapter91
(l)Brushesofakindusedaspartsofmachines,fallingwithinheadingNo.96.02or
(m)ArticlesfallingwithinChapter97.
2.SubjecttoNote1above,partsofmachinesorofotherarticlesfallingwithinthisSchedule(not
being parts of the articles described in headings numbered 84.64, 85.23, 85.24, 85.25 and
85.27)aretobeclassifiedaccordingtothefollowingrules:
(a)Articlesofakind describedinanyoftheheadingsofChapters84and 85inallcasesshall
beclassifiedintheirrespectiveheadings
(b)Otherparts,ifsuitableforusesolelyorprincipallywithaparticularkindofmachineorother
article,orwithanumberofmachinesorotherarticlefallingwithinthesameheading(includinga
machine or other article falling within heading No.84.59 or 85.22) shall be classified with the
machinesor articlesof thatkindexcept thatparts fallingwithinany ofthe headingsnumbered
84.38,84.48and84.55shallbeclassifiedrespectivelyinthoseheadings
(c)Allother parts areto be classifiedin heading No.85.23 if containingelectrical connectors,
insulators, coils, contracts or other electrical features otherwise they shall be classified in
headingNo.84.65.
3.Anincompletemachineshallbeclassifiedwiththecorrespondingcompletemachine(andnot
withpartsof suchamachineifits partsareseparatelyspecified),providedit hastheessential
characterofsuchacompletemachine.
4. A machine (or an incomplete machine classified as if it were complete by virtue of the
precedingNote 3)imported unassembledor disassembledshall beclassified asa machineof
thecorrespondingkind.
5. Unless the headings otherwise, require, composite machines consisting of two or more
machines fitted together to form a whole, and other machines adapted for the purpose of
performing two or more complementary or alternative functions shall be classified as if
consisting only of that component or as being that machine which performs the principal
function.
6. Motors and transmission, conveyor or elevator belts, for machinery or appliances to which
theyarefitted,or,ifpackedseparatelyforconvenienceoftransport,whichareclearlyintended
tobefittedtoormountedonacommonbasewiththemachineorappliance,shallbeclassified
underthesameheadingassuchmachineryorappliances.
7.For thepurposes oftheseNotes, theexpressionmachine meansany machine,apparatus
orapplianceofakindfallingwithinScheduleXVI.
CHAPTERLXXXIV
Boilers,MachineryandMechanicalAppliancesPartsThereof
NOTES:
1. This Chapter does not cover portable electromechanical hand tools (heading No. 85.05),
electromechanical household appliances(heading No. 85.06), or otherelectrical machinery or
appliances falling within Chapter 85. Other machines and mechanical appliances in which
electricityservesonlyformotiveforceorsomeotherfunctionsubsidiarytotheprincipalfunction
ofthemachineorappliance,shallnotbetreatedasfallingwithinChapter85.
2. A machine or appliance which answers to a description in one or other of the headings
numbered84.01to84.21,andatthesametimetoadescriptioninoneorotheroftheheadings
numbered84.22to84.60,shallbeclassifiedundertheformerheadingandnotthelatter.
HeadingNo.84.17shall,however,notapplyto:
(a)Germinationplant,incubatorsandbrooders,fallingwithinheadingNo.84.28
(b)GraindampeningmachinesfallingwithinheadingNo.84.29
(c)DiffusingapparatusforsugarjuiceextractionfallingwithinheadingNo.84.30
(d)TextiledecatizingmachinesfallingwithinheadingNo.84.40.
Heading No. 84.17 shallnot apply to machinery or plant in whichthe change of temperature,
thoughnecessary,issubsidiarytothemainmechanicalfunction.
3. Engines falling within headings numbered 84.06 to 84.08, inclusive shall include engines
fittedwithgearboxes.
4.Heading No.84.62shall apply,INTERALIA, tosteelballsof atolerancenot exceedingone

percent.OthersteelballsshallbeclassifiedunderheadingNo.73.40.
84.01Steamgeneratingboilers
adval.10%
84.02Boilerhouseplantincludingeconomizers,
superheaters,sootremovers,andgasrecoverers
andthelikesteamcondensers
adval.10%
84.03Producergasandwatergasgenerators,
withorwithoutpurifiersacetylenegasgenerators
(waterprocess)
adval.10%
84.04Steamengines(includingmobileengines,
butnotsteamtractorsfallingwithinheadingNo.
87.01ormechanicallypropelledroadrollersfalling
withinheadingNo.84.09)withselfcontained
boilers
adval.10%
84.05Steampowerunits,notincorporatingboilers
adval.10%
84.06Internalcombustionengines:
A.Engines:
1.Dieselorsemidiesel
adval.10%
2.Other:
a.Forpassengercarsotherthanbuses:
(1)Withlessthansixcylinders
adval.20%
(2)Withsixcylinders
adval.25%
(3)Withmorethansixcylinders
adval.30%
b.Forsportscar
adval.100%
c.Other
adval.10%
B.Parts
adval.10%
84.07Hydraulicengines,includingregulators
therefor
adval.10%
84.08Otherenginesandmotors
adval.10%
84.09Mechanicallypropelledroadrollers
adval.10%
84.10Pumpsforliquid(whetherornotfittedwith
measuringdevices)liquidelevatorsofbucket,
chain,screw,bandandsimilarkinds
adval.10%
84.11Airpumps,vacuumpumpsandairorgas
compressors(includingmotorpumpsandturbo
pumpsandcompressors)ventilators,blowers
andthelike
adval.10%
84.12Airconditioningmachines,selfcontained,comprisingamotordrivenventilatorandelementsfor
changingthetemperatureandhumidityofair:
A.Airconditioningmachines
adval.70%
B.Partsandaccessories:
1.Shell,tubeandcoilwatercooledcondensers,
blowers,liquidreceivers,coolingtowers,finned
evaporatorandcondensercoils
adval.40%
2.Other
adval.10%
84.13Forcefeedfurnateburners(atomizers)for
fueloil,forpulverizedcoalorforcompressedgas
mechanicalstokers,automaticgratesandsimilar
appliances
adval.10%
84.14Industrialandlaboratoryfurnacesand
ovens,nonelectric
adval.10%
84.15Refrigeratorsandrefrigeratingequipment(electricandother):
A.Householdrefrigerators,freezersandbeveragecoolers:
1.Compressiontype
adval.120%
2.Absorptiontype
adval.40%
3.Partsandaccessories:
a.Bodiesorshells,doors,foodcompartments,
liners,backandbottomplateassemblies
adval.100%
b.Other
adval.10%
B.Other
adval.20%
84.16Calenderingandrollingmachinesforany
purpose(otherthanmetalworkingormetalrolling
machines)andcylinderstherefor
adval.10%
84.17Machineryorplant,whetherornot
electricallyheated,forthetreatmentofmaterials
byheating,cooking,roasting,distilling,rectifying,
sterilizing,pasteurizing,steaming,drying,
evaporating,vaporizing,condensing,cooling
and/orotherprocessesnecessitatingachangeof
temperature,notbeingmachineryorplantofa
adval.10%
kindusedforhouseholdpurposesinstantaneous
orstoragewaters,nonelectrical
84.18Centrifugesfilteringmachineryor
apparatus(otherthanfilterfunnels,milkstrainers
andthelike)forliquidsorgases,operatingby
physicalormechanicalaction
adval.10%
84.19Machineryforcleaningordryingbottlesorothercontainersmachineryforfilling,closing,sealing,
capsulingorlabelingbottles,cans,boxes,bagsorothercontainersotherpackingorwrapping
machinerymachineryforaeratingmineralwatersdishwashingmachines:
A.Machinesforwashinganddryingdishes
adval.60%
B.Other
adval.20%
84.20Weighingmachinery(excludingbalancesof
asensitivityoffivecentigramsorbetter),including
weightoperatedcountingandcheckingmachines
weightstherefor
adval.15%
84.21Appliances(whetherornothandoperated)forprojecting,dispersingorsprayingliquidsor
powdersfireextinguishers(chargedornot)steamorsandblastingmachinesandsimilarjetprojecting
machines:
A.Fireextinguishers:
1.Foamtypeandsodaacidtype,2gallon
capacity
adval.80%
2.Other
adval.10%
B.Sprayers,handoperated
adval.35%
C.Other
adval.10%
84.22Lifting,handling,loadingorunloading
machinery,telphersandconveyors(e.g.,lifts,
hoists,winches,cranes,transportercranes,jacks,
pulleytackles,beltconveyors,teleferics),not
beingmachineryfallingwithinheadingNo.84.23
adval.10%
84.23Earthexcavating,leveling,boringand
extractingmachinery,stationaryormobile(e.g.,
mechanicalshovels,coalcutters,excavators,
scrapers,levelers,bulldozers)piledriverssnow
plows,notjetpropelled(includingsnowplow
attachments)
adval.10%
84.24Agriculturalmachineryforsoilpreparationandcultivation(e.g.,plows,harrows,cultivators,seed
andfertilizerdistributors):
A.Animaldrawn
adval.10%
B.Other
adval.5%
84.25Harvesting,threshingorwinnowing
machinerystraworfodderpresseshayorgrass
mowersegggradingorothergradingmachines
foragriculturalproduce(otherthanthoseofakind
usedinthebreadgrainmillingindustryfalling
withinheadingNo.84.29)
adval.10%
84.26Dairymachinery(includingmilking
machines)
adval.10%
84.27Presses,crushersandothermachineryofa
kindusedinwinemaking,cidermaking,fruitjuice
preparationorthelike
adval.10%
84.28Otheragricultural,horticultural,poultry
keeping,beekeepingandforestrymachineryand
appliances
adval.10%
84.29Machineryofakindusedinthebreadgrainmillingindustryandothermachineryfortheworking
ofcerealsorleguminousvegetable:
A.Ricehullersandconetypericemills
adval.35%
B.Other
adval.10%
84.30Machinery,notfallingwithinanyotherheadingofthisChapter,ofakindusedinthe
followingfoodordrinkindustries:
bakery,confectionery,chocolate
manufacture,macaroni,ravioliorsimilar
cerealfoodmanufacture,thepreparation
ofmeat,fish,fruitorvegetable(including
mincingorslicingmachines),sugar
manufactureorbrewing:
A.Crushers,millrollers,returnerbartoes,scraper
platesandmillcouplingofcastiron,andmillliners
ofcastbronze,forsugarmanufactureorrefining
adval.40%
B.Other
adval.10%
84.31Machineryformakingpaperpulpandfor
makingandfinishingpaperorpaperboard
adval.10%
84.32Bookbindingmachinery,includingbook
sewingmachines
adval.10%
84.33Paperorpaperboardcuttingmachinesofall
kindsothermachineryformakinguppaperor
adval.10%
paperboard
84.34Machinery,apparatusandaccessoriesfor
typefoundingandtypesettingmachinery,other
thanthemachinetoolsfallingwithinheadings
numbered84.45,84.46and84.47,forpreparing
printingplatesorcylindersprintingtype,impressed
flongsandmatrices,printingblocks,platesand
cylinderslithographicstones,platesandcylinders
preparedforprintingpurposes
adval.10%
84.35Otherprintingmachinery,notbeingmachines
forprintingtextilefabric,wallpaperorthelike
machinesforusesancillarytoprinting
adval.10%
84.36Machineryofakindusedinthepreparationor
processingofnaturalorothertextilefibers(including
machinesforextrudingsyntheticorartificialtextiles)
textilespinningandtwistingmachinesdoubling,
throwingandreeling(includingweftwinding)
machines
adval.10%
84.37Weavingmachines,knittingmachines,and
machinesformakingtulle,lace,embroidery,
trimmingsornetwarping,warpsizingandother
machinesforpreparingyarnsforweaving,knitting
andthelike
adval.10%
84.38Auxiliarymachineryforusewithmachinesof
headingNo.84.37(dobbies,Jacquards,automatic
stopmotions,shuttlechangingmechanismandthe
like)partsandaccessoriesformachinesofthe
presentheadingorformachinesfallingwithin
headingsnumbered84.36and84.37(e.g.,spindles,
spindleflyers,cardclothing,combs,extruding
nipples,shuttles,healdsandhealdlifters,hosiery
needles)
adval.10%
84.39Machineryforthemanufactureorfinishingof
feltinthepieceorinstages,includingfelthatmaking
machinesandhatmakingblocks
adval.10%
84.40Machineryforwashing,bleaching,dyeing,
dressing,finishingorcoatingtextileyarns,fabricsor
madeuparticlesfabricfolding,reelingorcutting
machineslaundryanddrycleaningmachinery
machinesofakindusedinthemanufactureof
linoleumorotherfloorcoveringsforapplyingthe
pastetothebasefabricorothersupportmachines
ofatypeusedforprintingarepetitivedesignor
repetitivewordsontextile,leather,wallpaper,
wrappingpaper,linoleumorothermaterials,and
engravedplatesorrollertherefor
adval.10%
84.41Sewingmachinesfurniturespeciallyadaptedforsewingmachinessewingmachineneedles:
A.Sewingmachines:
1.Withwoodencabinetsandwoodenparts
adval.50%
2.Other
adval.30%
B.Woodencabinetsandotherwoodenparts
especiallyadaptedforsewingmachines
adval.100%
C.Headsandotherpartsandaccessories
adval.10%
84.42Machinery(otherthansewingmachines)for
preparing,tanningandworkinghides,skinsand
leather(includingbootandshoemachinery)
adval.10%
84.43Converters,castingladles,ingotmoldsand
castingmachinesofakindusedinmetalfoundry
andmetallurgy
adval.10%
84.44Rollingmillsandrollstherefor
adval.10%
84.45Machinetoolsforworkingmetalormetallic
carbides,notbeingmachinesfallingwithinheading
No.84.49or84.50
adval.10%
84.46Machinetoolsforworkingstoneandthelike
orglassinthecold,otherthanmachinesfalling
adval.10%
84.47Machinetoolsforworkingwood,cork,bone,
ebonite(vulcanite),hardartificialplasticmaterials,
orotherhardcarvingmaterials,otherthan
machinesfallingwithinheadingNo.84.49
adval.10%
84.48Accessoriesandpartsofmachinesfalling
withinheadingsnumbered84.45to84.47,including
workandtoolholders,selfopeningdieheads,
dividingheadsandotherappliancesformachine
toolstoolholdersformechanicalhandtoolsof
headingsnumbered82.04,84.49and85.05
adval.10%
84.49Toolsadaptedforworkinginthehand,
pneumaticorwithselfcontainednonelectricmotors
adval.10%
84.50Gasoperatedwelding,brazing,cuttingand
surfacetemperingappliances
adval.10%
84.51Typewriters,otherthantypewriters
incorporatingcalculatingmechanismcheckwriting
machines
adval.15%
84.52Calculatingmachinesaccountingmachines,
cashregistersandsimilarmachines(e.g.,postage
franking,ticketissuingmachines)incorporatinga
adval.15%
totalingdevice
84.53Statisticalmachinesofakindoperatedin
conjunctionwithpunchedcards(e.g.,punching,
checking,sorting,calculatingandtabulating
machines)accountingmachinesoperatedin
conjunctionwithsimilarpunchedcards
adval.15%
89.54Otherofficemachineryandmechanical
appliances(e.g.,hectographorstencilduplicating
machines,addressingmachines,coinsorting,coin
countingandwrappingmachines,pencilsharpening
machines,perforatingandstaplingmachines)
adval.15%
84.55Partsandaccessories(otherthancovers,
carryingcasesandthelike)ofmachineryor
appliancesofakindfallingwithinheadings
numbered84.51,84.52,84.53and84.54
adval.10%
84.56Machineryforsorting,screening,washing,
crushing,grindingormixingearth,stoneandsimilar
solidsubstancesmachineryforagglomeratingor
moldingsolidfuels,ceramicpaste,concrete,
plasteringmaterialsandthelike,orforshaping
foundrymoldsofsand
adval.10%
84.57Glassworkingmachines(otherthanmachines
forworkingglassinthecold),andmachinesfor
makingelectriclampbulbs,lampsandvalves
adval.10%
84.58Automaticvendingmachines(e.g.,stamp,
cigarette,chocolateandfoodmachines),notbeing
gamesofskillorchance
adval.40%
84.59Machineryorappliancesnotfallingwithinany
otherheadinginthisChapter
adval.15%
84.60Moldsformetal(otherthaningotsmolds),for
glass,forrubberorforartificialplasticmaterials,
includingpressurecastingmolds
adval.10%
84.61Taps,cocks,valvesandotherappliances,of
basemetal,forregulatingtheflowoffluidsthrough
pipes
adval.10%
84.62Ball,needleorrollerbearings
adval.10%
84.63Shafts,gearing,gearboxes,flywheels,
clutches,pulleys,bearingblocks,shimsandother
transmissionequipmentformachinery
adval.10%
84.64Gasketsandsimilarjointsofmetaland
asbestos,setsorassortmentsofgasketsandsimilar
joints,dissimilarincomposition,forengines,pipes,
tubesandthelike,putupinpouches,envelopesor
adval.10%
similarpackings
84.65Machineryparts(notelectrical)notfalling
withinanyotherheadinginthisChapter
adval.10%
CHAPTERLXXXV
ElectricalMachineryandEquipmentPartsThereof
NOTES:
(a) Thermoelectric apparatus (e.g., electrically heated blankets, clothing, footwarmers) of
textiles,artificial plasticmaterial orleatherand othernonmetallic materials,such articlesshall
beclassifiedintherelativematerialChapter
(b)ArticlesofglassfallingwithheadingNo.70.11(e.g.,glassbulbsforlamps)
(c)ElectricallyheatedfurnitureofChapter94.
2. Heading No. 85.06 shall apply only to the following electromechanical machines of a type
commonlyusedinthehome,hotelsandthelike,namely,vacuumcleaners,floorpolishers,food
grindersandmixers,fruitjuiceextractors,roomventilators,andothermachinesofthetypeused
in the home, hotels, restaurants, offices, schools, hospitals, kitchen, pantries and canteens,
provided the weight of such other machines does not exceed twenty kilograms. The heading
does not apply to dish washing machines (heading No. 84.19), centrifugal and other clothes
washingmachines(headingNo.84.18or84.40),rollerandotherironingmachines(headingNo.
84.16or84.40),sewingmachines(headingNo.84.41),ortothermoelectricapparatus(heading
No.85.12).
85.01Electricgenerators,motors,transformers,converters(rotaryorstatic),rectifiers,inductors,
reactors,frequencytransformersandsimilarmachineryandapparatus,otherthanthosefallingwithin
headingNo.85.08,85.09or85.21:
A.Electricaltransformers,transformersforradio,
electronicamplifiersandtelevisionsetsupto5
kilovoltamperesfluorescentballasts
adval.60%
B.Other
adval.10%
85.02Electromagnetselectromagneticchucks,
clamps,vises,andsimilarelectromagnetic
applianceselectromagneticclutchesand
adval.10%
couplingselectromagneticbrakes
electromagneticliftingheadspermanentmagnets
andarticlesofspecialmagneticalloyhavinga
shapecharacteristicofpermanentmagnets
85.03Primarycellsandbatteries
adval.20%
85.04Electricaccumulatorsandpartsthereof:
A.Accumulators
eachP19.25andadval.75%
B.Parts:
1.Accumulatorplates
adval.100%
2.Other
adval.15%
85.05Toolsadaptedforworkinginthehand,with
selfcontainedelectricmotor
adval.10%
85.06Electromechanicaldomesticappliances,
withselfcontainedelectricmotor
adval.25%
85.07Electricshaversandhairclippers
adval.25%
85.08Electricalstartingandignitionequipmentfor
internalcombustionengines(includingignition
magnetos,dynamomagnetos,ignitioncoils,
startermotorsanddynamos)sparkingplugsand
glowplugs
adval.10%
85.09Electricallightingandsignalingequipment
andelectricalwindscreenwipers,defrostersand
demisters,forcyclesandmotorvehicles
adval.10%
85.10Portableelectricbatteryandmagnetolamps,otherthanlampsfallingwithinheadingNo.85.09:
A.Minerssafetylamps
adval.10%
B.Other
adval.20%
85.11Industrialandlaboratoryelectricfurnaces
andovenselectricinductionandcapacitance
heatingequipmentelectricwelding,brazingand
solderingmachinesandapparatusandsimilar
machinesandapparatusforcutting
adval.10%
85.12Electricgeysersandotherelectricwaterheatersandimmersionheaterselectricsoilheating
apparatusandelectricspaceheatingapparatuselectrichairdressingappliances(e.g.,hairdryers,hair
curlers,curlingtongheaters)andelectricsmoothingironsthermoelectricdomesticapplianceselectric
heatingresistances,otherthanthoseofcarbon:
A.Householdappliances(e.g.,flatirons,ovens,
stones,heaters,toasters)
adval.40%
B.Other
adval.20%
85.13Electricallinetelephonicandtelegraphic
apparatus(includingsuchapparatusforcarrier
currentlinesystems)
adval.10%
85.14Microphonesandstandsthereforloudspeakerselectricamplifiers:
A.Microphonesandstandsthereforloudspeakers
adval.25%
B.Electricamplifiersandpreamplifiers,
intercommunicationsetsincludinghighfidelitysets
adval.60%
85.15Radioandtelevisiontransmittingandreceivingapparatus(includingthoseincorporating
gramophones)andtelevisioncamerasradioandradarcommunication,detection,navigationalaidand
remotecontrolapparatus:
A.Radioandtelevisionreceivingapparatus(includingthoseincorporatinggramophonesandhigh
fidelitysystems):
1.Withcabinets
adval.80%
2.Withoutcabinets
adval.60%
3.Partsandaccessories:
(a)Cabinets
adval.100%
(b)Chassis
adval.60%
(c)Radiocoilsanddialassemblies
adval.50%
(d)Other
adval.10%
B.Transmitters,onekilowattorlessand500
megacyclesorless,excepttelevisionvideo
transmitters
adval.60%
C.Other
adval.10%
85.16Electromechanicalequipmentfortraffic
controlorforsignalingtoroadorrailvehicles,
ships,aircraftandothervehicles(includingrailway
signalsandpointremotecontrols)
adval.10%
85.17Electricsoundorvisualsignalingapparatus(e.g.,bells,sirens,indicatorpanels,burglarandfire
alarms),otherthanthoseofheadingNo.85.09or85.16:
A.Firealarms
adval.10%
B.Other
adval.20%
85.18Electricalcondensers,fixedorvariable
adval.20%
85.19Electriccurrentcontrolling,regulatingand
adval.10%
distributingapparatus(e.g.,switches,fuses,
junctionboxes,plugsandsockets,rheostats,
voltageregulators,relays,lightingarrestors,
switchboardsandcontrolpanels)resistances
(includingcarbonresistancelampsandbarretters)
otherthanheatingelements
85.20Electriclightlampbulbsandtubesandarelamps,includinginfraredandultravioletlampbulbs:
A.Incandescentlampsforgeneraluse,fromten
wattstothreehundredwattswithvoltageranging
fromsixvoltstothreehundredvolts
adval.150%
B.Flourescentlamps,straighttype,fromfourteen
wattstofortywatts
adval.150%
C.Ultravioletandinfraredlamps
adval.10%
D.Other
adval.15%
E.Parts
adval.10%
85.21Thermionicandelectronictubesandvalves,
includingcathoderaytubesphotoelectriccells
crystaldiodes,triodesandthelike(including
transistors):mountedpiezoelectriccrystals
adval.10%
85.22Electricalarticlesandapparatusnotfalling
withinanyotherheadingofthisChapter
adval.20%
85.23Electricallyinsulated(includingenamelledor
anodized)wire,cable,stripandotherformsof
conductors,whetherornotfittedwithconnectors
adval.10%
85.24Carbonbrushes,arclampcarbons,battery
carbons,microphonecarbons,carbonelectrodes
andotherarticlesofcarbonofakindusedfor
electricalpurposes
adval.10%
85.25Insulatorsofanymaterial
adval.10%
85.26Insulatingfittingsforelectricalmachinery,
appliancesorequipmentwhollyofinsulating
material,notbeinginsulatorsfallingwithinheading
No.85.25
adval.10%
85.27Electricalconduittubingandjointstherefor,
ofbasemetallinedwithinsulatingmaterial
adval.10%
85.28Electricalpartsofmachineryandapparatus,notbeingarticlesfallingwithinanyofthepreceding
headingsofthisChapter:
A.Flourescentandincandescentlampfixtures
adval.40%
B.Other
adval.10%
SCHEDULEXVII
Vehicles,AircraftandPartsThereofVesselsandCertainAssociatedTransport
Equipment
NOTES:
1. This Schedule does not cover articles falling within headings numbered 97.01, 97.03 and
97.08andbobsleighs,toboggansandthelikefallingwithinheadingNo.97.06.
2.ThroughoutthisScheduletheexpressionspartsandpartsandaccessoriesshallnotapply
tothefollowingarticles,whetherornottheyareidentifiableasforthearticlesofthisSchedule:
(a)Joints,washers andthelike(classified accordingtotheirconstituentmaterial orinheading
No.84.64)
(b)Cables,chains,nails,bolts,nuts,screws,springsandotherarticlesofironorsteelofakind
described in heading No. 73.25, 73.29, 73.31, 73.32 or 73.35, nor to similar articles of other
basemetals(Chapters74to81inclusive)
(c)Articlesofbasemetalofakinddescribedinheadingsnumbered83.01,83.02,83.07,83.11
and83.14
(d) Machines and mechanical appliances and other articles falling within headings numbered
84.01to84.58, 84.61,84.62and84.64and partsofenginesandmotors fallingwithinheading
No.84.63
(e)Electricalmachineryandequipment(Chapter85)
(f)ArticlesfallingwithinChapter90
(g)Clocks(Chapter91)
(h)Arms(Chapter93)
(i)Brushesofakindusedaspartsofvehicles(headingNo.96.02).
3. References in Chapters 86 to 88 to parts and accessories shall not apply to parts and
accessorieswhicharenotsuitableforusesolelyorprincipallywiththearticlesofthisSchedule.
A part or accessory which answers to a description in two or more of the headings of this
Schedule shallbe classifiedunder thatheading whichcorresponds tothe principaluse ofthat
partoraccessory.
4. Flying machines specially constructed so that they can also be used as road vehicles are
classifiedasflyingmachines.Amphibiousmotorvehiclesareclassifiedasmotorvehicles.
5.Anincomplete orunfinishedarticleof thisScheduleshallbeclassified asthecorresponding
completeorfinishedarticle,providedithastheessentialcharacterofsuchcompleteorfinished
article.
6.Unlessotherwiseprovided,anarticleofthisSchedule(oranincompleteorunfinishedarticle
classified as if it were complete or finished by virtue of the preceding Note 5) imported
unassembledshallbeclassifiedasanarticleofthecorrespondingkind.
CHAPTERLXXXVI
RailwayandTramwayLocomotives,RollingStockandPartsThereof:Railwayand
TramwayTrackFixturesandFittingsTrafficSignalingEquipmentofAllKinds
(NotElectricallyOperated)
NOTES:
(a) Railway or tramway sleepers or ties ofwood (heading No. 44.07) or of concrete (heading
No.68.11)
(b)Railwayandtramwaytrackconstructionmaterials,ofironorsteelfallingwithinheadingNo.
73.16or
(c)ElectricallyoperatedsignalingapparatusfallingwithinheadingNo.85.16.
2.Heading No.86.09 shallapply, INTERALIA, to:Axles, wheels,metal tires,hoops andhubs
andotherpartsofwheels
Chassisandbogies
Axleboxesbrakegear
Buffersforrollingstock,couplinggearandcorridorconnections
Coachwork.
3. Heading No. 86.10 shall apply, INTER ALIA, to: Assembled track, turntables, platform,
buffers, loading gauges Semaphores, mechanical signal discs, level crossing control gear,
signalandpointcontrols,whetherornottheyarefittedforelectriclighting.
86.01Steamraillocomotivesandtenders
adval.10%
86.02Electricraillocomotive,otherthanselfgenerating
adval.10%
86.03Otherraillocomotives,includingdieselelectric
adval.10%
86.04Motorizedrailandtramwaycoaches,andselfpropelledtrackinspection
trolleys
adval.10%
86.05Railwayandtramwaypassengercoachesandluggagevanshospital
coaches,prisoncoaches,testingcoaches,travelingpostofficecoachesand
otherspecialpurposerailcoaches
adval.10%
86.06Railwayandtramwayworkshopvansandtrucksbreakdowncranesand
otherservicevansandtrucks(includingtrackinspectiontrolleys,notself
propelled)
adval.10%
86.07Railwayandtramwayvans,wagonsandtrucksfortransporting
merchandise
adval.10%
86.08Tanks,reservoirsandsimilarcontainersespeciallydesignedand
equippedtobeequallysuitablefortransportingmerchandisebyroad,railor
ship
adal.10%
86.09Partsofrailwayandtramwaylocomotivesandrollingstock
adval.10%
86.10Railwayandtramwayfixturesandfittingsmechanicalequipment,not
electricallyoperated,forsignalingtoorcontrollingroad,railorothervehicles,
shipsoraircraftpartsoftheforegoingfixtures,fittingsorequipment
adval.10%
CHAPTERLXXXVII
Vehicles,OtherThanRailwayorTramwayRollingStock,andPartsThereof
NOTES:
1.TheheadingsofthisChaptershallnotapplytorailwayortramwayrollingstock.
2. Forthe purposeof thisChapter, tractorsare deemedto bevehicles constructedessentially

for hauling or pushing another vehicle or appliance and unsuitable, alone, for carrying
passengersormerchandise.
3.MotorchassisfittedwithcabsandshallfallwithinheadingNo.87.02andnotwithinheading
No.87.04.
4.Headingsnumbered87.10and87.14shallnotapplytochildrenscycleswhicharenotfitted
withballbearingsand arenotconstructedinthenormalformof adultscycles.Suchchildrens
cyclesshallfallwithinheadingNo.97.01.
87.01Tractors(otherthanthosefallingwithin
headingNo.87.07),whetherornotfittedwith
powertakeoffs,winchesorpulleys
adval.10%
87.02Motorvehiclesforthetransportofpersonsorarticlessportsmotorvehicles:
A.Vans,trucksandbuses:
adval.15%
2.Other
adval.20%
B.Passengervehiclesotherthanbuses:
1.Dieselorsemidiesel:
(a)Unassembled
adval.20%
(b)Assembled
adval.35%
2.Other:
(a)Unassembled:
(1)Withnotmorethanfourcylinders
adval.25%
(2)Withsixcylinders
adval.60%
(3)Withmorethansixcylinder
adval.100%
(b)Assembled:
(1)Withnotmorethanfourcylinders
adval.40%
(2)Withsixcylinders
adval.80%
(3)Withmorethansixcylinders
adval.160%
C.Sportscars
adval.250%
D.Other:
adval.15%
2.Other
adval.25%
87.03Motorplatformtruckswithliftingandhandling
equipment,fireengines,fireescapes,scavengers,
sprayingtrucks,cranetrucks,andsimilarspecial
purposemotorvehicles
adval.5%
87.04Motorvehiclechassisfittedwithengines:
A.Dieselorsemidiesel
adval.15%
B.Other
adval.25%
87.05Motorvehiclebodiesandcabs:
A.Bodiesfortrucksandbuses
adval.40%
B.Other
adval.15%
87.06Partsandaccessoriesoftractorsandother
motorvehicles
adval.10%
87.07Factory,warehouseandsimilarselfpropelledtrucksandtractors(includingforklifttrucksand
cranetrucks)partsthereof:
A.Trucksandtractors
adval.10%
B.Parts
adval.5%
87.08Tanksandotherarmoredfightingvehicles,motorized,whetherornotfittedwithweapons,and
partsofsuchvehicles:
A.Tanks,andotherarmoredfightingvehicles
adval.10%
B.Parts
adval.5%
87.09Motorcycles,autocyclesandcyclesfittedwith
anauxiliarymotor,withorwithoutsidecars
sidecarsofallkinds
adval.40%
87.10Cycles(includingdeliverytricycles),not
motorized
adval.40%
87.11Invalidcarriages,fittedwithmeansof
mechanicalpropulsion(motorizedornot)
adval.10%
87.12Partsandaccessoriesofarticlesfallingwithinheadingsnumbered87.09,87.10and87.11:
A.Bicycleframesandcarriers
adval.40%
B.Other
adval.10%
87.13Babycarriagesandinvalidcarriages(other
thanmotorizedorotherwisemechanically
propelled)andpartsthereof
adval.10%
87.14Othervehicles(includingtrailers),notmechanicallypropelled,andpartsthereof:
A.Vehicles
adval.20%
B.Partsthereof
adval.10%
CHAPTERLXXXVIII
AircraftandPartsThereofParachutes,CatapultandOtherSimilarLaunchingGear
GroundFlyingTrainers
88.01Balloonsandairships
adval.10%
88.02Flyingmachines,glidersandkitesrotochutes
adval.10%
88.03Partsofballoons,airships,flyingmachines,glidersandkites
adval.10%
88.04Parachutespartsthereofandaccessoriesthereto
adval.10%
88.05Catapultsandsimilaraircraftlaunchinggeargroundflyingtrainersparts
ofanyoftheforegoingarticles
adval.10%
CHAPTERLXXXIX
Ships,BoatsandFloatingStructures
NOTES:
1.Ahull,unfinishedordisassembledship,boat,orothervesselshallbeclassifiedasavesselof
a particular kind if it has the essential character of a vessel of that kind. In other cases such
articlesshallbeclassifiedwithinheadingNo.89.01.
2.FerryboatsofallkindsshallfallwithinheadingNo.89.01andnotwithinheadingNo.89.03.
3. Ifit is doubtfulwhether ships,boats and othervessels for breakingup (headingNo. 89.04)
areimportedforthepurposespecifiedthereintheyshallbeclassifiedthereunderonlyiftheyare
knocked down under customs supervision. If this is not expedient or if such a procedure is
refusedbytheimporter,thearticlesshallfallwithinthecorrespondingheadingsinthisChapter.
89.01Ships,boatsandothervesselsnotfallingwithinanyofthefollowingheadingsofthisChapter:
A.Comingunderthevesselsownsteam,sailor
othermotivepower
Free
B.Other:
1.Notexceeding3,000grossregisteredtons
adval.25%
2.Over3,000grossregisteredtons
adval.15%
89.02Tugs:
A.Comingunderthevesselsownsteam,sailor
othermotivepower
Free
B.Other
adval.25%
89.03Lightvessels,firefloats,dredgersofallkinds,
floatingcranesandsimilarspecialpurposevessels
floatingdocks
adval.15%
89.04Ships,boatsandothervesselsforbreaking
up
Free
89.05Floatingstructuresotherthanvessels(e.g.,
pontoonsandcofferdams,landingstages,buoys
andbeacons)
adval.25%
SCHEDULEXVIII
Optical,Photographic,Cinematographic,Measuring,Calibrating,Precision,Medicaland
SurgicalInstrumentsandApparatusClocksandWatchesMusicalInstrumentsSound
RecordersandReproducersPartsThereof
CHAPTERXC
Optical,Photographic,Cinematographic,Measuring,Calibrating,Precision,Medicaland
SurgicalInstrumentsandApparatusPartsThereof
NOTES:
(a) Optical elements, not optically worked, falling within Chapters 38, 39, 70, 71 and other
Chapters
(b)Articlesofa kindusedinmachines,appliances,instruments,or apparatus,ofrubberfalling

withinheading No.40.14,ofleather orofcomposition leatherfallingwithinheading No.42.04,
oroftextiles(headingNo.59.17)
(c)Micaeyepiecesforgoggles,fallingwithinheadingNo.68.15
(d) Refractory articles of heading No. 69.03 laboratory, chemical and industrial wares of
headingNo.69.09
(e)GlasswarefallingwithinheadingNo.70.15or70.17
(f) Cables, chains, bolts, nuts, screws, springs and other articles of iron or steel of a kind
describedinheadingNo.73.25,73.29,73.32or73.35andsimilararticlesofotherbasemetals
(Chapters74to18inclusive)
(g) Pumps incorporating measuring devices, of heading No. 84.10 weightoperated counters
andcheckingmachinery,weightsimportedseparatelyfrombalances(headingNo.84.20)lifting
andhandlingequipmentofheadingNo.84.22dividingheadsandotherappliancesformachine
tools(exceptopticalappliances),ofheadingNo.84.48valvesandotherappliancesofheading
No.84.61
(h) Searchlights and spotlights of a kind used on motor vehicles, of heading No. 85.09, and
radionavigationalaidorradarapparatusofheadingNo.85.15
(i) Cinematographic sound recorders, reproducers and recorders, operating solely by a
magneticprocess(headingNo.92.11)magneticsoundheads(headingNo.92.13)
(j)ToyinstrumentsandotherapparatusofChapter97or
(k) Capacity measures, which shall be classified according to the material or which they are
made.
2.An incompleteorunfinished machine,appliance,instrument orapparatusshall beclassified
with the corresponding complete or finished machine, appliance, instrument or apparatus,
providedithastheessentialcharacterofthatcompleteorfinishedarticle.
3.SubjecttoNotes1and2aboveandNote5below,partsandaccessorieswhicharesuitable
forusesolelyorprincipallywithmachines,appliances,instrumentsorapparatusfallingwithany
heading of this Chapter shall be classified with those machines, appliances, instruments or
apparatus,exceptthat:
(a)Optically workedopticalelements ofheadingNo. 90.01or 90.02remainclassified inthose
headings
(b) Parts and accessories constituting in themselves machines, appliances, instruments or
apparatus of any particular heading of this Chapter or of Chapters 84, 85 and 91 shall be
classifiedinthatheading
(c) Parts and accessories of machines, appliances, instruments or apparatus falling within
heading No. 90.24, 90.26, 90.27 or 90.28, other than parts and accessories classified in
accordancewithsubparagraph(b)aboveshallbeclassifiedinheadingNo.90.29.
4. Heading No. 90.05 shall not apply to astronomical telescopes of a kind unsuitable for
terrestrialobservation(headingNo.90.06),telescopicsightsforfittingtofirearms,ortelescopes
formachines,appliances,instrumentsorapparatusofthisChapter(headingNo.90.13).
5.Heading No.90.10shallnot applytopartsand accessoriesdesignedtobe mountedonthe
instruments falling within heading No. 90.07, 90.08 or 90.09 (e.g., rangefingers, exposure
meters),sucharticlesshallbeclassifiedintheselatterheadings.
6.Measuring, checkingor calibratingoptical instruments,appliances andmachines which,but
forthis Notecould beclassifiedboth inheading No.90.13 andinheading No.90.16, shallbe
classifiedinheadingNo.90.16.
7.HeadingNo.90.28shallapplyandapplyonlyto:
(a)Instrumentsandapparatusformeasuringelectricalquantities
(b) Machines,appliances, instrumentsor apparatus ofa kind describedin headingNo. 90.14,
90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of
which depends on an electrical phenomenon which varies according to the factor to be
ascertained,and
(c)Instrumentsandapparatusformeasuringordetectingalpha,beta,gamma,Xray,cosmicor
similarradiations.
90.01Lenses,prisms,mirrors,planeparallel
elementsandotheropticalelements,ofany
material,opticallyworked,unmounted
adval.15%
90.02Lenses,prisms,mirrors,planeparallel
elementsandotheropticalelements,ofany
material,opticallyworked,mountedandsuitable
forfittingtoinstrumentsorappliances
adval.15%
90.03Frames,mountings,andpartsthereof,forspectacles,pincenez,lorgnettes,gogglesandthelike:
A.Plasticorcelluloidframesforspectaclesand
sunglasses
adval.150%
B.Goldorsilverplatedframesforspectaclesand
sunglasses
adval.100%
C.Other
adval.15%
90.04Spectacles,pincenez,lorgnettes,gogglesandthelike,corrective,protectiveorother:
A.Spectaclesandsunglasses
adval.60%
B.Other
adval.20%
90.05Refractingtelescopes(monocularand
binocular),prismaticornot
adval.25%
90.06Astronomicalinstruments(e.g.,reflecting
telescopes,transitinstrumentsandequatorial
telescopes),andmountingtherefor
adval.10%
90.07Photographiccameras(including
phototypographicalcameras)
adval.30%
90.08Cinematographcameras,projectors,sound
recordersandsoundreproducersany
combinationofthesearticles
adval.15%
90.09Imageprojectors(otherthan
cinematographprojectors)photographic(except
cinematographic)enlargersandreducers
adval.15%
90.10Auxiliaryequipmentandaccessoriesfor
photographyandcinematography(e.g.,printing
frames,driers,glazers,filmprinting,including
cinematographopticalprinters,developingand
synchronizingapparatus,spoolsforwindingfilm,
screensforcinematographprojection)
adval.15%
90.11Microscopesanddiffractioncameras,
electronandproton
Free
90.12Compoundopticalmicroscopes,including
microphotographic,microcinematographicand
microprojectionapparatus
Free
90.13Opticalappliancesandinstruments
adval.40%
(includingsearchlightsandspotlights),notfalling
withinanyotherheadingofthisChapter
90.14Surveying(includingphotogrammetrical
surveying),hydrographic,navigational,
meteorological,hydrologicalandgeophysical
instruments
adval.15%
90.15Balancesofasensitivityoffivecentigrams
orbetter,andweightstherefor
adval.10%
90.16Mathematical,drawingandmarkingout
instruments,draftingmachines,pantographs,
sliderules,calculatingdiscsandthelike
measuring,checkingandcalibratinginstruments,
appliancesandmachines,notfallingwithinany
otherheadingofthisChapter(e.g.,micrometers,
calipers,gauges,measuringrods,comparators,
balancingmachines)profileprojectors
adval.10%
90.17Medical,dental,surgicalorveterinary
instrumentsandappliances(including
electromedicalapparatusandopthalmic
instruments)
adval.5%
90.18Mecanotherapeutic,psychologicalaptitude
testing,ozonotherapeutic,oxygenotherapeutic,
artificialrespiration,aerosoltherapeuticandsimilar
apparatusmassageandsimilarapparatusgas
masksandsimilarrespirators
adval.10%
90.19Prostheticandorthopedicappliances(e.g.,
artificiallimbsorpartsoflimbs,specialhooksand
toolsforamputees,braces,canesandcrutches)
andsplintsusedinconnectiontherewithsensory
aids(e.g.,eartubes,audiphones,andBraille
books,typewriters,writingboards,slates,watches
andpaperusedexclusivelybyandfortheblind)
andotherequipmentsanddevices(e.g.,talking
bookmachinesandartificialeyesandteeth)
Free
90.20Radiologicalapparatus(otherthaninfrared
andultravioletrayapparatus,andinstrumentsfor
measuringordetectingalpha,beta,gammaorX
radiations)
Free
90.21Demonstrationandinstructionalinstruments
andapparatusunsuitableforindustrialuse
adval.10%
90.22Machinesandappliancesfortesting
mechanicallythehardness,strength,
compressibility,elasticityandlikepropertiesof
industrialmaterials(metals,wood,textiles,paper,
plasticsandothermaterials)
adval.10%
90.23Hydrometersandsimilarinstruments
thermometers,barometers,hygrometers,
psychrometers,recordingornotanycombination
oftheseinstruments
adval.10%
90.24Instrumentsandapparatus,nonelectric,
(e.g.,manometers,thermostats,levelgauges,
pyrometers,flowmeters,heatmeters,automatic
ovendraughtregulators,gasanalysisapparatus,
calorimeters)foranalyzing,measuring,indicating
andcontrollingtheflow,depth,temperature,
pressureandothervariablepropertiesofliquids
andgases,notbeingarticlesfallingwithinheading
No.90.14or90.25
adval.10%
90.25Instrumentsandapparatusforphysicalor
chemicalresearchoranalysis(polarimeters,
refractometers,spectrometers,photometers,and
other)orforviscosity,porosity,expansionand
similartests(vicosimeters,porosimeters,
dilatometersandother)microtomes
adval.5%
90.26Gas,liquidandelectricitysupplyor
productionmeterscalibratingmeterstherefor
adval.10%
90.27Revolutioncounters,productioncounters,
taximeters,mileometers,pedometersandthelike
speedindicators(includingmagneticspeed
indicators)andtachometers(otherthanarticles
fallingwithinheadingNo.90.14)stroboscopes
adval.15%
90.28Electricalmeasuring,checking,calibrating,
controllingoranalyzinginstrumentsand
apparatus
adval.15%
90.29Partsandaccessoriesofinstrumentsor
apparatusfallingwithinheadingsnumbered
90.24,90.26,90.27and90.28
adval.10%
CHAPTERXCI
ClocksandWatchesandPartsThereof
NOTES:
1.Forthepurposesofheadingsnumbered91.02and91.07,theexpressionwatchmovements
means movements regulated by a balance wheel and hairspring and not exceeding twelve
millimetersinthicknessmeasuredwiththeplateandbridgepiece.
2. Headingsnumbered 91.07 and91.08 shall notapply to springoperatedor weightoperated

mechanismsnotfitted,noradoptedtobefitted,withescapements(headingNo.84.08).
3. Heading No. 91.11 shall not apply to screws, chain, weights, clock or watch glasses, or
articles of general use, which shall be classified separately clock and watch springs shall be
classifiedasclockorwatchparts(headingNo.91.11).
4.ExceptasprovidedinNotes2and3,movementsandotherpartsofakindusedinclocksor
watchesand inother articles(e.g., precisioninstruments)shall fallwithin thisChapter andnot
withinanyotherChapter.
91.01Pocketwatches,wristwatchesandotherwatches,includingstopwatches:
A.Stopwatches
adval.25%
B.Other:
1.Withcasessetwithpreciousorsemipreciousstonesor
withpearls
adval.60%
2.Withcasesofpreciousmetal
adval.50%
3.Withcasesofrolledpreciousmetal
adval.40%
4.Withgoldplatedorsilverplatedcases
adval.30%
5.Other
adval.20%
91.02Clockswithwatchmovements(excludingclocksfallingwithinheadingNo.91.03):
A.Alarmclocks
adval.20%
B.Other
adval.25%
91.03Instrumentspanelclocksandclocksofasimilartype
speciallyconstructedformotorvehicles,aircraftandother
vehicles
adval.20%
91.04Otherclocks
adval.20%
91.05Timeofdayrecordingapparatusapparatuswith
clockmovementorwithsynchronousmotorformeasuring,
recordingorotherwiseindicatingintervalsoftime
adval.20%
91.06Timeswitcheswithclockorwatchmovementsor
withsynchronousmotors
adval.20%
91.07Watchmovements(includingstopwatch
movements),assembled
adval.15%
91.08Clockmovements,assembled
adval.15%
91.09Watchcasesandpartsthereof,includingwatchcaseblanks:
A.Watchcasessetwithpreciousorsemipreciousstones
orpearls
adval.50%
B.Other:
1.Ofpreciousmetal
adval.40%
2.Ofrolledpreciousmetal
adval.30%
3.Goldplatedorsilverplated
adval.20%
4.Other
adval.10%
91.10Clockcasesandcasesofsimilartype,andparts
thereof
adval.40%
91.11Otherclockandwatchparts
adval.20%
CHAPTERXCII
MusicalInstrumentsSoundRecordersandReproducersPartsandAccessoriesThereof
NOTES:
(a) Sensitized filmsfor photoelectric recording (headingNo. 37.02) or filmcontaining a sound
track,photoelectricallyrecorded(headingNo.37.06)
(b)Articlesofgeneralusesuchashinges,handles,fittingsormountings,fallingwithinSchedule
XV
(c) Microphones, amplifiers, loudspeakers, switches (hand or foot operated), head sets and
other electrical equipment (Chapter 85) for use with but not incorporated in the instruments
falling within this Chapter sound recorders or reproducers combined with a radio receiver
(headingNo.85.15)
(d)Brushesforcleaningmusicalinstruments(headingNo.96.02)
(e) Toy instruments (heading No. 97.03) (Musical instruments which, by the character of the
materialused,theirrougherfinishandlackofmusicalabilityorduetoanyothercharacteristics,
areclearlytoys)or
(f)Collectorspiecesorantiques(headingNo.99.05or99.06).
2.For thepurposesof thisChapter,an incompleteor unfinishedinstrumentor apparatusshall
be classified as the corresponding complete or finished article, provided it has the essential
characterofsuchacompleteorfinishedarticle.
3. Perforated music rolls (heading No. 92.10) and gramophone records and the like (heading
No.92.12)importedwithaninstrumentshallbetreatedasseparatearticlesandnotformingpart
ofsuchinstrument.
92.01Pianosandotherkeyboardstringedinstrumentsincludingautomaticpianos(whetherornotwith
keyboard)harps:
A.Pianos
adval.250%
B.Other
adval.25%
92.02Otherstringmusicalinstruments:
A.Guitarsandukeleles
adval.60%
B.Other
adval.25%
92.03Pipeandreedorgans,including
harmoniumsandthelikebutexcludingmouth
organs
adval.25%
92.04Accordions,concertinasandsimilarmusical
instrumentsmouthorgans
adval.25%
92.05Otherwindmusicalinstruments
adval.25%
92.06Percussionmusicalinstruments(e.g.,
drums,xylophones,cymbals,castanets)
adval.20%
92.07Electromagnetic,electrostatic,electronic
andsimilarmusicalinstruments(e.g.,pianos,
organsandaccordions)
adval.25%
92.08Musicalinstrumentsnotfallingwithinany
precedingheadingofthisChapter(e.g.,
orchestrations,streetorgans,musicalboxes,
musicalsaws)mechanicalsingingbirdsdecoy
callsandeffectofallkindsmouthblownsound
signalinginstruments(e.g.,whistles,boatswains
adval.40%
pipes)
92.09Musicalinstrumentstrings
adval.15%
92.10Partsandaccessoriesofmusicalinstruments(otherthanstrings),includingmechanismsfor
musicalboxesandperforatedmusicrollsmetronomes,tuningforksandpitchpipesofallkinds:
A.Pianopartsandaccessories
adval.5%
B.Other
adval.15%
92.11Gramophones,dictatingmachinesandothersoundrecordersandreproducers,includingrecord
playersandtapedeckswithorwithoutsoundheadsandthoseincorporatinghighfidelitysystem:
A.Withamplifiers,cases,cabinets,panelsorhigh
fidelitysystem
adval.80%
B.Other
adval.10%
92.12Gramophonerecordsandothersoundrecordingsmatricesfortheproductionofrecords,
preparedrecordblanks,filmformechanicalsoundrecording,preparedtapes,wires,stripsandlike
articlesforrecordingsound:
A.Gramophonerecords
eachP1.00andadval.80%
B.Other
adval.30%
92.13Otheraccessoriesandpartsof
gramophonesorothersoundreproducersand
recorders
adval.15%
SCHEDULEXIX
ArmsandAmmunitionPartsThereof
CHAPTERXCIII
ArmsandAmmunitionPartsThereof
NOTES:
(a)ArticlesfallingwithinChapter36(e.g.,percussioncaps,detonators,signalingflares)
(b)Screws,rivets,springsorotherpartsofgeneralusefallingwithinScheduleXV
(c)Armedfightingvehicles(headingNo.87.08)
(d)Telescopicsightsandotheropticaldevicessuitableforusewitharms(Chapter90)
(e)Bows,arrows,fencingfoilsorotherarticlesfallingwithinChapter97or
(f)Collectorspiecesorantiques(headingNo.99.05or99.06).
2.Forthepurposes ofthisChapterincompleteorunfinishedarmsare tobeclassifiedwiththe
correspondingcompleteorfinishedarticles,providedtheyhavetheessentialcharacterofsuch
completeorfinishedarticles.
93.01Sidearms(e.g.,swords,cutlassesand
bayonets)andpartsthereof
adval.30%
93.02Revolversandpistols,beingfirearms
adval.50%
93.03Artilleryweapons,machineguns,
submachinegunsandothermilitaryfirearmsand
projectors(otherthanrevolversandpistols)
adval.100%
93.04Otherfirearms,includingverylightpistols,
pistolsandrevolversforfiringblankshotonly,line
throwinggunsandthelike
adval.50%
93.05Armsofotherdescription,includingair,springandsimilarpistols,riflesandguns:
A.Airrifles,.177caliber
adval.75%
B.Other
adval.40%
93.06Partsofarms,includingroughlysawngunstockblocksandgunbarrelblanks,butnotincluding
partsofsidearms:
A.Gunstocksofwood
adval.40%
B.Other
adval.15%
93.07Bombs,grenades,torpedoes,mines,guided
weaponsandmissiles,andsimilarammunitionsof
war,andpartsthereofammunitionofallkinds,and
partsthereof,includingleadshotandcartridge
wads
adval.15%
SCHEDULEXX
MiscellaneousManufacturedArticles
CHAPTERXCIV
FurnitureandPartsThereofBedding,Mattresses,MattressSupports,Cushionsand
SimilarStuffedFurnishings
NOTES:
(a) Pneumatic mattresses or pillows (heading No. 40.14 or 62.05) or pneumatic cushions
(headingNo.40.12,40.14,0462.05)
(b) Standard lamps, table lamps, wall lamp brackets and other lighting fittings, which are
classifiedaccordingtotheconstituentmaterial(e.g.,headingsnumbered44.27,70.14,83.07)
(c)Chairs,seatsandotherfurnitureofstoneorceramicfallingwithinChapter68or69
(d) Mirrors designed for placing on the floor or ground (e.g., chevalglasses or swingmirrors)
(e) Springs, locks, furnitureor door fittings or mounting or the like,and safes or strongboxes,
fallingwithinScheduleXV
(f) Refrigerators (heading No. 84.15) other than iceboxes (heading No. 94.03) furniture
speciallyadaptedforsewingmachines(headingNo.84.41)
(g)Radiogramophones,wirelessortelevisionsetsorcabinetstherefor(headingNo.85.15)
(h)PedestaltypedentistsspittoonsfallingwithinheadingNo.90.17
(i)ArticlesfallingwithinChapter91(e.g.,clocksandclockcases)
(j) Cabinets and tables specially designed for the articles falling within heading No. 92.11
(headingNo.92.13)or
(k)Articlesof furniture having thecharacter of toys (headingNo. 97.03), or billiardtables and
otherfurniturespeciallyconstructedforgames(headingNo.97.04).
2. The references in heading No. 94.01 to chairs and other seats and in headings numbered
94.02and94.03tofurnitureshallnotapplytoarticleswhicharenotdesignedforplacingonthe
floororground.
3.An articleof furniture,whetheror notcomprisingsheets, partsor fittingsofglass, marbleor

the like, imported unassembled, shall be treated as a single assembled article of furniture,
providedthatthepartsareimportedtogether.
94.01Chairsandotherseats(includingseats
convertibleintobeds),andpartsthereof
adval.100%
94.02Medicalorsurgicalfurniture(e.g.,operatingtables,hospitalbedswithmechanicalfittings)
dentistsandotherchairswithmechanicalelevating,rotatingorrecliningmovementspartsofthe
foregoingarticles:
A.Barbersandhairdresserschairs
adval.50%
B.Other
adval.10%
94.03Otherfurnitureandpartsthereof
adval.100%
94.05Mattresssupportsarticlesofbeddingor
furnishingfittedwithspringorstuffedwithany
material,oroffoamrubber,whetherornotcovered
(e.g.,mattresses,quilts,eiderdown,cushions,poufs
andpillows)
adval.75%
CHAPTERXCV
ArticlesandManufacturesofCarvingorMoldingMaterials
NOTES:
(a)ArticlesfallingwithinChapter66(e.g.,partsofumbrellas,walkingsticks)
(b)Fansorhandscreens(headingNo.67.05)
(c)ArticlesfallingwithinChapter71(e.g.,imitationjewelry)
(d) Cutlery or other articles falling within Chapter 82, whether or not having handles or other
partsofcarvingor moldingmaterials.(Theheadingsofthepresent Chapterapply,however,to
separatehandlesorotherpartsofsucharticles)
(e)ArticlesfallingwithinChapter90(e.g.,spectacleframes)
(f)ArticlesfallingwithinChapter91(e.g.,clockorwatchcases)
(g)ArticlesfallingwithinChapter92(e.g.,musicalinstrumentsandpartsthereof)
(h)ArticlesfallingwithinChapter93(armsandpartsthereof)
(i)ArticlesfallingwithinChapter94(furnitureandpartsthereof)
(j)Brushes,powderpuffsorotherarticlesfallingwithinChapter96
(k)ArticlesfallingwithinChapter97(toys,gamesandsportsrequisites)
(l)ArticlesfallingwithinChapter98(e.g.,buttons,cufflinks,smokingpipes,combs)or
(m)Collectorspiecesorantiques(Chapter99).
2. For the purposes of heading No. 95.03, the term ivory has the meaning assigned to it in
Note3ofChapter5.
95.01Workedtortoiseshellandarticlesoftortoiseshell
adval.150%
95.02Workedmotherofpearlandarticlesofmotherofpearl
adval.150%
95.03Workedivoryandarticlesofivory
adval.150%
95.04Workedbone(excludingwhalebone)andarticlesofbone(excluding
whalebone)
adval.150%
95.05Workedwhalebone,horn,coralandotheranimalcarvingmaterialand
articlesofwhalebone,horn,coralandotheranimalcarvingmaterial
adval.150%
95.06Workedvegetablecarvingmaterial(e.g.,corozo)andarticlesof
vegetablecarvingmaterial
adval.100%
95.07Workedjet(andmineralsubstitutesforjet),amber,meerschaum,
agglomeratedamberandagglomeratedmeerschaum,andarticlesofthose
substances
adval.100%
95.08Moldedorcarvedarticleofwax,ofstearin,ofnaturalgumsornatural
resins(e.g.,copalorrosin),orofmodelingpastes,andothermoldedor
carvedarticles,nototherwiseprovidedforworked,unhardenedgelatin
(exceptgelatinfallingwithinheadingNo.35.03)andarticlesofunhardened
gelatin
adval.100%
CHAPTERXCVI
Brooms,Brushes,FeatherDusters,PowderPuffsandSieves
NOTES:
(a) Articles falling within Chapter 71 (e.g., articles comprising precious metal, rolled precious
metal,orpreciousorsemipreciousstones)
(b)Brushesmanufacturedspeciallyformedical,dental,surgicalorveterinarypurposes(heading
No.90.17)or
(c)Toys(Chapter97).
2. In heading No.96.03, the expression prepared knots and tuftsfor broom or brushmaking
shallapply onlytounmountedknots andtuftsofanimal hairoroffiber, readyforincorporation
withoutdivisionintobroomsorbrushes,whetherornotthetopsaretrimmedandthebuttsglued
orcoated.
96.01Broomsandbrushesconsistingoftwigsor
fibersmerelyboundtogetherandnotmountedinhead
(e.g.,besomsandwhisks),withorwithouthandles
adval.60%
96.02Otherbrooms,brushesandmops(includingbrushesofakindusedaspartsofmachines):
A.Brushesforuseaspartsofmachine
adval.10%
B.Other
adval.50%
96.03Preparedknotsandtuftsforbroomor
brushmaking
adval.30%
96.04Featherdusters
adval.175%
96.05Powderpuffsandpadsforapplyingcosmetics
ortoiletpreparations,ofanymaterial
adval.80%
96.06Handsievesandriddles,ofanymaterial
adval.40%
CHAPTERXCVII
Toys,GamesandSportsRequisitesPartsThereof
NOTES:
(a)FireworksorotherpyrotechnicarticlesfallingwithinheadingNo.36.05
(b)Yarns,monofil,cordsorimitationcatgutforfishing,cuttolengthbutnotmadeupintofishing
lines(Chapter39orScheduleXI)
(c)Sportsclothingorfancydressoftextiles(Chapter60or61)
(d)TextileflagorbuntingofChapter62
(e)Sportsfootwear(Chapter64)orsportsheadgear(Chapter65)
(f)Climbingsticks,whips,ridingcropsorthelike(headingNo.66.02)
(g)ArticlesfallingwithinScheduleXVII
(h)Childrens cyclesfitted withball bearingsand inthe normalform ofadults cycles(heading
No.87.10)
(i)ArmsandotherarticlesofChapter93or
(j)Racketstrings,tentsorsimilarcampingarticles,orgloves(classified,ingeneral,accordingto
thematerialofwhichtheyaremade)sportsbagsandothercontainersofheadingNo.42.02.
2.TheheadingsofthisChaptershallincludearticlesinwhichpearls,preciousorsemiprecious
stones,orsyntheticorreconstructedpreciousorsemipreciousstones,preciousmetalsorrolled
preciousmetalsconstituteonlyminorcomponents.
3.InheadingNo.97.02thetermdollsshallapplyonlytosucharticlesasarerepresentations
ofhumanbeings.
4. An incomplete or unfinished article shall be classified as the corresponding complete or
finished article, provided it has the essential character of that complete or finished article.
Identifiable parts and accessories of articles falling in the headings of this Chapter are also
classifiedwithsucharticlesprovidedthepartsandaccessoriesarenotarticlesofgeneraluse.
97.01Wheeledtoysdesignedtoberiddenby
children(e.g.,toybicycles,tricycles,scootersand
pedalmotorcars)dollspramsanddollspush
chairs
adval.50%
97.02Dolls
adval.50%
97.03Othertoys
adval.50%
97.04Equipmentforparlor,tableandfunfairgamesforadultsorchildren(includingbilliardtablesand
pintablesandtabletennisrequisites)playingcards,mahjongsets,dice,dominoes,chess,checkerand
similargames:
A.Billiardtables,bowlingalleysorframesthereof,
pingpongortabletennistablesandothertables
especiallyconstructedandadaptedforparlor
games
adval.100%
B.Other
adval.50%
97.05Carnivalarticlesentertainmentarticles(e.g.,
conjuringtricksandnoveltyjokes)Christmastree
decorationsandsimilararticlesforChristmas
festivities(e.g.,artificialChristmastrees,Christmas
stockings,imitationyulelogs,Nativityscenesand
figurestherefor)
adval.60%
97.06Appliances,apparatus,accessoriesand
requisitesforgymnastics,athleticsorforsports
andoutdoorgames(e.g.,baseball,basketball,
volleyball,football,golf,tennis,badminton,pelota,
rollerskates)
adval.30%
97.07Fishhooks,linefishingrodsandtackle,landingnetsandthelikehuntingrequisites(e.g.,lures):
A.Fishhooks
adval.15%
B.Other
adval.35%
97.08Roundabouts,swings,shootinggalleriesand
otherfairgroundamusementstravelingcircuses,
travelingmenageriesandtravelingtheaters
adval.50%
CHAPTERXCVIII
MiscellaneousManufacturedArticles
NOTES:
(a)Eyebrowandothercosmeticpencils(headingNo.33.06)
(b)Buttons,studs,cufflinksorotherarticlesofakinddescribedinheadingNo.98.01or98.12,
ifmade whollyorpartly ofpreciousmetal orrolledpreciousmetal (subjecttothe provisionsof
Note 1 (a) to Chapter 71) or if containing pearls or precious or semiprecious stones, or
syntheticorreconstructedpreciousorsemipreciousstones(Chapter71).
2. Subject to Note 1 above, the headings in this Chapter shall apply to articles of the kind
describedwhether ornotcomposedwholly orpartlyof preciousmetalorrolled preciousmetal
orofpearlsorpreciousorsemipreciousstones,orsyntheticorreconstructedpreciousorsemi
preciousstones.
3.AcaseorboxforanarticleofakindfallingwithinthisChapterandimportedtherewithshallbe
deemedtobeapartofsucharticleifitisofakindnormallysoldtherewithataninclusiveprice.
SimilarcasesorboxesimportedseparatelyshallbeclassifiedelsewhereinthisAct,ingeneral,
accordingtotheirconstituentmaterial.
98.01Buttonsandbuttonmolds,studs,cufflinks,snapfasteners,buttonringsandfasteners,press
studsandpushbuttonsblanksandpartsofsucharticles:
A.Blanksandpartsofsucharticles
adval.40%
B.Other
adval.100%
98.02Slidefastenersandpartsthereof
adval.50%
98.03Fountainpens,stylographicpensand
pencils(includingballpointpensandpencils),
penholders,pencilholders,propellingorsliding
pencilspartsandfittingthereof,otherthanthose
fallingwithinheadingNo.98.04or98.05
adval.25%
98.04Pennibsandnibpoints
adval.20%
98.05Pencils(excludingpropellingandslidingpencils),pencilleads,slatepencils,crayonsandpastels,
drawingcharcoalsandwritinganddrawingchalkstailorsandbilliardschalkspartsandfittingsthereof:
A.Partsandfittings,includingpencilleads
adval.15%
B.Leadpencils,waxcrayons,writinganddrawingchalks:
1.Leadpencils
grossP1.50andadval.30%
2.Waxcrayons
adval.85%
3.Writinganddrawingchalks
adval.40%
C.Other(e.g.,slatepencils,pastels,drawing
charcoals,tailorsandbilliardschalks).
adval.25%
98.06Writinganddrawingslatesandboards,
framedornot
adval.50%
98.07Handoperateddate,sealingandsimilar
stamps,composingsticksandhandprintingsets
incorporatingsuchcomposingsticks
adval.60%
98.08Typewriterandsimilarribbons,whetherornotonspoolsinkpads,withorwithoutboxes:
A.Ribbons:
1.Typewriterribbonsreadyforuse
spoolP0.30andadval.75%
2.Other
adval.25%
B.Inkpads
adval.50%
98.09Sealingwax(includingbottlesealingwax)
insticks,cakesorsimilarformscopyingpastes
withabasisofgelatin
adval.25%
98.10Mechanicalandsimilarlighters,including
chemicalandelectricallighters,andpartsthereof,
excludingflintsandwicks
adval.60%
98.11Smokingpipes,pipebowls,stemsand
otherpartsofsmokingpipes(includingblocksof
woodorrootroughlyshaped)cigarandcigarette
holdersandpartsthereof
adval.60%
98.12Combs,hairslidesandthelike
adval.125%
98.13Corsetbusksandsimilarsupportsfor
articlesofapparelandclothingaccessories
adval.50%
98.14Scentandsimilarspraysofakindusedfor
toiletpurposes,andmountsandheadstherefor
adval.100%
98.15Vacuumflasksandothervacuumvessels,
completewithcasespartsthereof,otherthan
glassinners
adval.20%
98.16Tailorsdummiesandotherlayfigures
automataandotheranimateddisplaysofakind
usedforshopwindowdressingpartsthereofand
accessoriesthereto
adval.50%
SCHEDULEXXI
WorksofArt,CollectorsPieces,andAntiques
CHAPTERXCIX
WorksofArt,CollectorsPieces,andAntiques
NOTES:
(a) Unused postage, revenue or similar stamps of current or new issue in the Philippines
(headingNo.49.07)
(b)Theatricalscenery,studiobackclothsorthelike,ofpaintedcanvas(headingNo.59.12)or
(c)Pearlsorpreciousorsemipreciousstones(headingNo.71.01or71.02).
2. For the purposes of heading No. 99.02, the expression original engravings, prints and
lithographs means impressions produced directly, in black and white or in color, of one or of
severalplateswhollyexecutedbyhandbytheartist,signedandnumberedbyhim,irrespective
of the process or of the material employed by him, but not including any mechanical or
photomechanicalprocess.
3.HeadingNo.99.03shallnotapplytomassproducedreproductionsorworksofconventional
craftsmanshipofacommercialcharacter.
4. (a)Subject toChapter Notes 1to 3,articles fallingwithin headings ofthis Chaptershall be
classified in whichever of those headings is appropriate and not in any other heading of this
Code.
(b)HeadingNo.99.06shallnotapplytoarticlesfallingwithinanyoftheprecedingheadingsof
thisChapter.
5.Framesaroundpictures,paintings,drawings,pastels,engravings,printsandlithographsshall
formpartofthelatter,providedtheframesareofakindandofavaluenormaltosucharticles.
Normal value shall be held to mean a value not greater than that of the framed articles. If,
however, the value of the frame is greater than that of the framed articles the frame shall be
classifiedasifimportedseparately.
99.01Paintings,drawingsandpastelsexecutedentirelybyhand,otherthanindustrial
drawingsfallingwithinheadingNo.49.06andmanufactureddecoratedwares
Free
99.02Originalengravings,printsandlithographs
Free
99.03Originalsculpturesandstatuary,inanymaterial
Free
99.04Postage,revenueandsimilarstamps(includingstamppostmarksandfranked
envelopes,lettercardsandthelike),used,orifunused,notofcurrentornewissuein
thePhilippines
Free
99.05Collections,specimensandcollectorspiecesofzoological,botanical,
mineralogical,anatomical,historical,archaeological,paleontological,ethnographicor
numismaticinterest
Free
99.06Antiques,beingarticlesofanageexceedingonehundredyears
Free
SECTION105. ConditionallyFree Importations.The followingarticles shallbe exemptfrom

the payment of import duties upon compliance with the formalities prescribed in, or with the
regulations whichshall bepromulgated by theCommissioner of Customswith theapproval of
thedepartmenthead:
a.Animals and plants for scientific, experimental, propagation, botanical, breeding, zoological
and national defense purposes: Provided, That no live trees, shoots, plants and moss, and
bulbs,tubers andseeds forpropagation purposesmay beimported underthis section,except
by order of the Government of the Philippines or other duly authorized institutions: Provided,
further,That thefreeentryof animalsforbreedingpurposes shallberestrictedto animalsofa
recognizedbreed,dulyregisteredinthebookofrecordestablishedforthatbreed:Andprovided,
finally, That certificate of such record, and pedigree of such animal duly authenticated by the
proper custodian of such book of record, shallbe produced and submitted to the Collector of
Customs,togetherwithaffidavitoftheownerorimporter,thatsuchanimalistheidenticalanimal
describedinsaidcertificateofrecordandpedigree.
b.Aquatic products (e.g.,fish, crustaceans, mollusks, marine animals, seaweed,fish oil, roe),
including preparations or manufactures thereof, caught or gathered by vessels of Philippine
registry: Provided, That they are imported in such vessels or in crafts attached thereto: And
provided, further,That theyhave notbeen landedin anyforeign territoryor, ifso landed,they
havebeenlandedsolelyfortranshipmentwithouthavingbeenadvancedincondition.
c. Samples of the kind, in such quantity andof such dimensions or construction as to render
them unsalable or of no appreciable commercial value, models not adapted for practical use
andsamplesofmedicineproperlymarkedphysicianssamplesnotforsale.
Commercialsamples,exceptthosethatarenotreadilyandeasilyidentifiable(e.g.,preciousand
semipreciousstones,cutoruncut,andjewelrysetwithpreciousorsemipreciousstones),the
valueofanysingleimportationofwhichdoesnotexceedtenthousandpesos,uponthegivingof
a bondin an amountequal toone and onehalftimes the ascertainedduties, taxesand other
chargesthereon,conditionedfortheexportationofsaidsampleswithinsixmonthsfromthedate
of the acceptance ofthe import entry, or in default thereof, thepayment of the corresponding
duties, taxes and other charges. If the value of any single consignment of such commercial
samplesexceedstenthousandpesos,theimporterthereofmayselectanyportionofsamenot
exceedinginvaluetenthousandpesosforentryundertheprovisionsofthissubsection,andthe
excess of theconsignment may be entered inbond, or for consumption, asthe importer may
elect.
d. Articles, including binnacles, propellers, and the like, the character of which, as imported,
preventstheiruseforotherpurposesthantheconstruction,equipment,orrepairofvesselsand
aircraft,andlifepreserversandlifebuoys,relatedequipmentandpartsandaccessoriesthereof,
which are necessary for the takeoff and landing and for the safe navigation of vessels and
aircraft.
e.Equipmentforuseinthesalvageofvesselsoraircraft,uponidentificationandthegivingofa
bond in an amount equal to one and onehalf times the ascertained duties, taxes and other
chargesthereon,conditionedfortheexportationthereoforpaymentofthecorrespondingduties,
taxes and other charges within six months from the date of acceptance of the import entry:
Provided, That the Collector of Customs may extend the time for exportation or payment of
duties,taxesandother chargesforatermnotexceedingsixmonths fromtheexpirationofthe
originalperiod.
f.Cost ofrepairsmadein foreigncountriesupon vesselsoraircraftdocumented, registeredor
licensedinthePhilippines,uponproofsatisfactorytotheCollectorofCustoms(1)thatadequate
facilitiesforsuchrepairsarenotaffordedinthePhilippines,or(2)thatsuchvesselsoraircraft,
whileintheregularcourseofhervoyageor flightwascompelledbystressofweatherorother
casualty to put into a foreign port to make such repairs in order to secure the safety
seaworthiness or airworthiness of the vessel or aircraft to enable her to reach her port of
destination.
g.ArticlesbroughtintothePhilippinesforrepair,processingorreconditioningtobereexported
upon completion of the repair, processing or reconditioning: Provided, That the Collector of
Customsmay,inhisdiscretion,requirethegivingofabondinanamountequaltooneandone
half times the ascertained duties, taxes and other charges thereon, conditioned for the
exportationthereoforpayment ofthecorrespondingduties,taxesand otherchargeswithinsix
monthsfromthedateofacceptanceoftheimportentry.
h. Medals, badges, cups and other small articles bestowed as trophies or prizes, or those
receivedoracceptedashonorarydistinctions.
i. Wearing apparel and household effects, including those articles provided for under
subsections j and k, and belonging to residents of the Philippines returning from abroad,
which were exported from the Philippines by such returning residents upon their departure
therefromorduringtheirabsenceabroad,upontheidentityofsucharticlesbeingestablishedto
the satisfaction of the Collector of Customs personal and household effects brought into the
Philippines by returning residents, the export value of which does not exceed five hundred
pesos, solely for personal or household use but not imported for the account of any other
person nor intended for barter, sale or hire: Provided, That such returning residents have not
receivedthebenefitofanyexemptionhereunderwithinonehundredandeightydaysfromand
after the date of thelast exemption granted:And provided, further, That inthe event the total
exportvalueoftheimportedarticleorarticlesexceedstheamountoffivehundredpesos,such
articleor articlesshallbe subjecttoduty onlyon theamountin excessoffive hundredpesos
articlesofthesamekindandclasspurchasedinforeigncountriesbyresidentsofthePhilippines
during their absence abroad and accompanying them upon their return to the Philippines, or
arrivingwithinareasonabletimewhichinnocaseshallexceedninety(90)daysbeforeorafter
theownersreturn,uponproofsatisfactorytotheCollectorofCustomsthatsamehavebeenin
theiruseabroadformorethanoneyeararticlesinanysingleshipmentconsignedtoanysingle
person when the total export value of such shipment does not exceed one hundred pesos:
Provided, That when the export value exceeds the amount of one hundred pesos, only the
amountinexcessofonehundredpesosshallbesubjecttoduty.
j.Wearingapparel,articlesofpersonaladornment,toiletarticles,portabletollsandinstruments,
theatrical costumes, and similar personal effects, accompanying travelers or tourists in their
baggage or arriving within a reasonable time, in the discretion of the Collector of Customs,
beforeoraftertheowners,inuseofandnecessaryandappropriateforthewearoruseofsuch
personsaccordingtotheirprofessionorpositionfortheimmediatepurposesoftheirjourneyand
theirpresentcomfortandconvenience:Provided,Thatthisexemptionshallnotbeheldtoapply
to articles intended for other persons or for barter, sale or hire: Provided, further, That the
CollectorofCustomsmay,inhisdiscretion,requireabondinanamountequaltooneandone
half times the ascertained duties, taxes and other charges upon articles classified under this
subsection, conditioned for the exportation thereof or payment of the corresponding duties,
taxesandothercharges,withinsixmonthsfromthedateofacceptanceoftheimportentry:And
provided,finally,ThattheCollectorofCustomsmayextendthetimeforexportationorpayment
ofduties,taxesandotherchargesforatermnotexceedingsixmonthsfromtheexpirationofthe
originalperiod.
k. Vehicles, horses,harness, bed and tablelinen, table service, furniture,musical instruments

and personal effects of like character, owned and imported by travelers or tourists for their
convenience and comfort, upon identification and the giving of a bond in an amount equal to
oneandonehalftimestheascertainedduties,taxesandotherchargesthereon,conditionedfor
theexportationthereoforpaymentofthecorrespondingduties,taxesandotherchargeswithin
six months from the date of acceptance of the import entry: Provided, That the Collector of
Customsmayextendthetimeforexportationorpaymentofduties,taxesandotherchargesfor
atermnotexceedingsixmonthsfromtheexpirationoftheoriginalperiod.
l.Professionalinstruments andimplements,toolsoftrade,occupation oremployment,wearing
apparel,domesticanimals,andpersonalandhouseholdeffects,includingthoseofthekindand
classprovidedforundersubsectionsjandkandbelongingtopersonscomingtosettleinthe
Philippines, in quantities and of the class suitable to the profession, rank or position of the
person importing them, for their own use and not for barter or sale, accompanying such
persons, or arriving within a reasonable time, in the discretion of the Collector of Customs,
before or after the arrival of their owners,upon the production of evidence satisfactory to the
CollectorofCustomsthatsuchpersonsareactuallycomingtosettleinthePhilippines,thatthe
articlesarebroughtfromtheirformerplaceofabode,thatchangeofresidenceisbonafide,and
thattheprivilegeoffreeentryunderthissubsectionhasneverbeenpreviouslygrantedtothem:
Provided, That neither merchandise of any kind, nor machinery or other articles for use in
manufacture,shallbeclassifiedunderthissubsection.
m. Animals, vehicles, portable theaters, circus and theatrical equipment, including musical
instruments, sceneries, panoramas, properties, saddlery, wax figures and similar objects for
public entertainment, and other articles for display in public expositions, or for exhibition or
competitionforprizes,anddevicesforprojectingpicturesandpartsandappurtenancestherefor,
uponidentification andthe givingofa bondin anamount equaltoone andonehalf timesthe
ascertained duties, taxes and other charges thereon, conditioned for exportation thereof or
paymentofthecorresponding duties,taxesandotherchargeswithinsix monthsfromthedate
ofacceptanceoftheimportentry:Provided,ThattheCollectorofCustomsmayextendthetime
for exportation or payment of duties, taxes and other charges for a term not exceeding six
months from the expiration of the original period and technical and scientific films when
imported by technical, cultural and scientific institutions, and not to be exhibited for profit:
Provided, That if any of the said films is exhibited for profit, the proceeds therefrom shall be
subject to confiscation, in addition to the penalty provided under section three thousand six
hundredandtenofthisCode.
n. Articles (e.g., photographic, sound recording, electrical and other equipment, vehicles,
animals, costumes, apparel, properties, supplies, unexposed motion picture films) brought by
foreign producersfor making orrecording motion pictures onlocation in thePhilippines, upon
identification and the giving of a bond in an amount equal to one and onehalf times the
ascertained duties, taxes and other charges thereon, conditioned for exportation thereof or
payment of the corresponding duties, taxes and charges within six months from the date of
acceptanceof theimport entry.Unexposedmotion picturefilmsallowed freeentry underbond
for exportation falling within this subsection and subsequently exposed, whether or not
developed,maybereexportedfreeofimportduties,taxesandothercharges.
Negativefilms,undeveloped,exposedoutsidethePhilippinesbyresidentFilipinocitizensorby
producing companiesof Philippineregistry wherethe principalactors andartists employedfor
theproductionareFilipinos,uponaffidavitbytheimporterthatsuchexposedfilmsarethesame
filmspreviouslyexportedfromthePhilippines.Asusedinthisparagraph,thetermsactorsand
artistsincludethepersonsworkingthephotographiccameraorotherphotographicandsound
recordingapparatusbymeansofwhichthefilmismade.
o. Costumes, regalia and other articles, including office supplies and equipment, imported for
theofficialuseofmembersandattachesofforeignembassies,legations,consularofficersand
otherrepresentativesofforeigngovernment:Provided,Thatthecountrywhichanysuchperson
representsaccordslikeprivilegestocorrespondingofficialsofthePhilippines.
Articles imported for the personal or family use of the members and attaches of foreign
embassies, legations, consular officers and other representatives of foreign governments:
Provided, That such privilege shall be accorded under special agreements between the
Philippinesandthecountrieswhichtheyrepresent:Andprovided,further,Thattheprivilegemay
begrantedonlyuponspecificinstructionsoftheDepartmentofFinanceineachinstancewhich
willbeissuedonlyuponrequestoftheDepartmentofForeignAffairs.
p.Regalia,gems,statuary,specimensorcastsofsculpturesimportedforthebonafideuseand
by the order of any society incorporated or established solely for religious, philosophical,
educational,scientific orliterarypurposes, orforthe encouragementofthe finearts,or forthe
use and by the order of any institution of learning, public library, museum, orphan asylum or
hospital, and not for barter, sale or hire: Provided, That the term regalia shall be held to
embrace onlysuch insignia of rankor office oremblems as maybe worn upon theperson or
bornein thehand duringpublicexercises orceremonies ofthesociety orinstitution, andshall

notincludearticlesoffurnitureorfixtures,orordinarywearingapparel,norpersonalpropertyof
individuals.
q.Musicalorgansimportedforthebonafideuseandbytheownerofanysocietyincorporated
orestablishedforreligiousoreducationalpurposes,or,expresslyforpresentationthereto.
r.Scientificapparatus,instrumentsandutensilsspeciallyimportedforthebonafideuseandby
the order of any society or institution incorporated or established solely for educational,
scientific,orcharitablepurposes,orfortheencouragementofthefinearts,orforthebonafide
useandbythe orderofanyinstitutionoflearning inthePhilippines,andnotfor barter,saleor
hire.
s. Philosophical, historical, economic, scientific, technical and vocational books specially
imported for the bona fide use and by the order of any society or institution, incorporated or
establishedsolelyforphilosophical,educational,scientific,charitableorliterarypurposes,orfor
theencouragementofthefinearts,orforthebonafideuseofandbytheorderofanyinstitution
of learning in the Philippines: Provided, That the provisions of this subsection shall apply to
booksnot exceedingtwo copiesofany oneworkwhen importedby anyindividualfor hisown
use,andnotforbarter,saleorhire.
Bibles, missals, prayerbooks, koran, ahadith and other religious books of similar nature and
extractstherefrom, hymnalandhymnsfor religioususes,speciallyprepared books,musicand
other instrumental aids for the deaf, mute or blind, and textbooks prescribed for use in any
school in the Philippines:Provided, That complete books published inparts in periodical form
shallnotbeclassifiedherein.
t.Newsprint,whenever importedbyorforpublishers fortheexclusiveusein thepublicationof
newspapers.
u.Articlesdonated topublic or privateinstitutions establishedsolely foreducational, scientific,
cultural,charitable,health,relief,philanthropicorreligiouspurposes,forfreedistributionamong,
orexclusiveuseof,theneedy.
v.Food,clothing,housebuildingandsanitaryconstructionmaterials,andmedical,surgicaland
othersuppliesforuseinemergencyreliefwork,whenimportedbyordirectlyfortheaccountof
any victim, sufferer, refugee, survivor or any other person affected thereby, or by or for the
accountof anyrelieforganization, notoperatedforprofit, fordistributionamong thedistressed
individuals, whenever the President shall, by proclamation, declare an emergency to exist by

reasonofastateofwar,pestilence,cholera,plague,famine,drought,typhoon,earthquake,fire,
floodandsimilarconditions: Provided,Thattheimportationfreeofduty ofarticlesdescribedin
this herein subsection shall continue only during the existence of such emergency, or within
such limits and subject to such conditions as the President may, by his proclamation, deem
necessarytomeettheemergency.
w.PhilippinearticlespreviouslyexportedfromthePhilippinesandreturnedwithouthavingbeen
advancedinvalueorimprovedinconditionbyanyprocessofmanufactureorothermeans,and
uponwhichno drawbackorbountyhas beenallowed,andforeignarticles whenreturnedafter
havingbeen loanedandexported forusetemporarily abroadsolelyfor exhibition,examination
or experimentation, for scientific or educational purposes, and foreign containers packed with
exportedPhilippinearticlesandreturnedemptyifimportedbyorfortheaccountofthepersonor
institution who exported them from the Philippines and not for sale, subject to identification:
Provided, That any Philippine article falling under this subsection upon which drawback or
bounty has been allowed shall, upon reimportation thereof, be subject to a duty under this
subsectionequaltotheamountofsuchdrawbackorbounty.
x. Large containers (e.g., demijohns, cylinders, drums, casks and other similar receptacles of
metal,glassor othermaterial)whichare, intheopinionof theCollectorofCustoms, ofsucha
character as to be readily identifiable may be delivered to the importer thereof upon
identification and the giving of a bond in an amount equal to one and onehalf times the
ascertainedduties,taxesandotherchargesthereon,conditionedfortheexportationthereofon
paymentofthecorrespondingduties,taxesandotherchargeswithinoneyearfromthedateof
acceptanceoftheimportentry.
y.Suppliesor shipstoreslistedas suchfortheuse ofthevesselsupplies whichareintended
for thereasonable requirements ofthe vessel in hervoyage outside thePhilippines, including
such articles transferred from a bonded warehouse in any collection district to any vessel
engagedin foreigntrade,for useorconsumption ofthepassengersor itscrewon boardsuch
vesselasseastoresorarticlespurchasedabroadforsaleonboardavesselassaloonstores
or supplies: Provided, That any surplus or excess of such ship, sea or saloon stores arriving
fromforeignportsshallbedutiableaccordingtothecorrespondingheadingorsubheading.
z.Articles and salvage from vessels recovered after the period of two years from the date of
filingthemarineprotestorthetimewhenthevesselwaswreckedorabandonedasdetermined
by the Collector of Customs, or such part of Philippine vessel or her equipment, wrecked or
abandoned in Philippine waters or elsewhere: Provided, That articles and salvage recovered
withinthesaidperiodoftwoyearsshallbedutiableaccordingtothecorrespondingheadingor
subheading.
aa. Articles of easy identification exported from the Philippines for repairs abroad and
subsequentlyreimported: Provided,Thatthe costofthe repairsmade toanysuch articleshall
payarateofdutyoftwentyfivepercentadvalorem.
bb.Coffinsorurnscontaininghumanremains,bonesorashes,andallarticlesforornamenting
said coffins or urns and accompanying same used personal and household effects, not
merchandise,ofdeceasedpersons, uponidentificationassuch,satisfactoryto theCollectorof
Customs.
SECTION106.Drawbacks:a.OnFuelUsedfor PropulsionofVessels.Onallfuelimported
intothePhilippineswhichisafterwardsusedforthepropulsionofvesselsofPhilippineregistry
engaged in trade with foreign countries, or in the coastwise trade, a refund shall be allowed
equaltothedutyimposedbylawuponsuchfuel,lessonepercentthereof,whichshallbepaid
undersuch rulesandregulationsas maybeprescribed bytheCommissionerof Customswith
theapprovalofthedepartmenthead.
b.OnArticlesMadefromImportedMaterialsorSimilarDomesticMaterialsandWastesThereof
.UpontheexportationofarticlesmanufacturedorproducedinthePhilippines,includingthe
packing,covering,puttingup,markingorlabelingthereof,eitherinwholeorinpartofimported
materials, or from similar domestic materials of equal quantity and productive manufacturing
qualityand value,such questionto bedetermined bythe Collectorof Customs,there shallbe
allowed adrawback equal inamount to the dutiespaid on theimported materials soused, or
wheresimilardomesticmaterialsareused,tothedutiespaidontheequivalentimportedsimilar
materials,lessone percentthereof:Provided, Thattheexportationshallbe madewithinthree
years afterthe importation ofthe foreign materialused orconstituting the basisfor drawback:
And provided, further, That when the articles exported or coverings thereof are in part of
materialsgrown orproducedinthe Philippinesnotentitled todrawbackunderthis section,the
imported materials, or the similar domestic materials of equal quantity and productive
manufacturingqualityandvalueentitledtodrawback,shallsoappearinthecompletedarticles
orpackagesthatthequantityormeasurethereofmaybeascertained:Andprovided,finally,That
theimportedmaterials,orthesimilardomesticmaterialsentitledtodrawbackunderthissection
forwhichdrawbackis claimed,shallbeidentifiedthatthequantityof suchmaterialsusedand
theamountofdutypaidthereonor,ifthedomesticmaterials,paiduponitsequivalent,shallbe
ascertained andthat thefact oftheir exportationshall beestablished andthe refundif made

shallbepaidtothemanufacturer,producer,orexporter,ortothedulyauthorizedagentofanyof
them, under and in accordance with such rules and regulations as the Commissioner of
Customsshallprescribewiththeapprovalofthedepartmenthead.
TITLEII
AdministrativeProvisions
PART1
BasesofAssessmentofDuty
SECTION 201. Basis of Dutiable Value. Whenever an imported article is subject to an ad
valoremrateofduty,thedutyshallbeassesseduponthemarketvalueorpriceatwhich,atthe
time of exportation, the same, like or similar article is freely offered for sale in the principal
markets of the exporting country for exportation to the Philippines, in the usual wholesale
quantitiesandintheordinarycourseoftrade (excludinginternalexcisetaxestoberemittedor
rebated),plus ordinaryexpensespriorand incidentaltothelading ofsucharticleon boardthe
vesseloraircraftattheportofexport(includingtaxesorduties,ifany)andfreightpaidaswell
asinsurancepremiumpaidcoveringthetransportationofsucharticletotheportofentryinthe
Philippines.
When the value of the article cannot be ascertained in accordance with the preceding
paragraph,thevalueshallbethedomesticwholesalemarketvalueorsellingpriceofthesame,
likeorsimilarimportedarticleintheprincipalmarketofthePhilippinesonthedateofexportation
ofthearticleunderappraisement,intheusualwholesalequantitiesandintheordinarycourseof
trade, minus the import duty and other taxes as well as a commission not exceeding six per
centum if any has been paid or contracted to be paid on goods secured otherwise than by
purchase, andprofits notto exceedeight per centumand areasonable allowancefor general
expenses not to exceed eight per centum on purchased goods, and all other expenses
incidentaltothedeliveryfromtheportofimportationtotheprincipalmarketinthePhilippines.
SECTION202.BasesofDutiableWeight.Onarticlesthataresubjecttospecificrateofduty,
basedonweight,thedutyshallbeascertainedasfollows:
a.Whenarticlesaredutiablebythegrossweight,thedutiableweightthereofshallbetheweight
ofsame,togetherwiththeweightofallcontainers,packages,holdersandpackings,ofanykind,
inwhichsaidarticlesarecontained,heldorpackedatthetimeofimportation.
b.Whenarticlesaredutiablebythelegalweight,thedutiableweightthereofshallbetheweight
ofsame,togetherwiththeweightoftheimmediatecontainers,holdersand/orpackinginwhich
such articles are usually contained, held or packed at the time of importation and/or, when
imported in retail packages, at the time of their sale to the public in usual retail quantities:
Provided, That when articles are packed in single container, the weight of the latter shall be
includedinthelegalweight.
c. When articles are dutiable by the net weight, the dutiable weight thereof shall be only the
actual weight of the articles at the time of importation, excluding the weight of the immediate
and all other containers, holders or packing in which such articles are contained, held or
packed.
d.Articlesaffixedtocardboard,cards,paper,woodorsimilarcommonmaterialshallbedutiable
togetherwiththeweightofsuchholders.
e.Whenasingle packagecontainsimportedarticlesdutiableaccording todifferentweights,or
to weight and value, the common exterior receptacles shall be prorated and the different
proportionsthereoftreatedinaccordancewiththeprovisionsofthisCodeastothedutiabilityor
nondutiabilityofsuchpacking.
SECTION 203. General Rules of Classification. The interpretation and application of the
provisionsofthisCoderelatingtotheclassificationofarticlesimportedintothePhilippinesshall
begovernedbythefollowingprinciples:
RULE1. Thetitlesofschedules, chaptersandsubchapters areprovidedforease ofreference
only for legal purposes, classification shall be determined according to the terms of the
headings or subheadings and any relative schedule or chapter notes and, provided such
headings,subheadingsornotesdonototherwiserequire,accordingtothesucceedingrules.
RULE 2.Any referencein aheading or subheadingto amaterial orsubstance shallinclude a
reference to mixtures or combinations of that material or substance with other materials or
substances.Anyreferencetoarticlesofagivenmaterialorsubstanceshallincludeareference
toarticlesconsistingwhollyorpartlyofsuchmaterialorsubstance.Theclassificationofarticles
consistingofmorethanonematerialorsubstanceshallbeaccordingtotheprinciplesofRule3.
RULE 3. When articles are, prima facie, classifiable under two or more headings or
subheadings,classificationshallbeeffectedasfollows:
a.Theheadingorsubheadingwhichprovidesthemostspecificdescriptionshallbepreferredto
anyotherheadingorsubheadingprovidingamoregeneraldescription.
b. Mixtures and composite articles which consist of different materials or are made up of
differentcomponentsandwhichcannotbeclassifiedbyreferencetoashallbeclassifiedasif
they consisted of the material or component which give the articles their essential character,
insofarasthiscriterionisapplicable.
c.Whenarticlescannotbeclassifiedbyreferencetoaorbtheyshallbeclassifiedunderthe
headingorsubheadingwhichprovidesthehighestrateofduty.
RULE 4. Where in a note to a schedule or chapter it is provided that certain articles are not
coveredbythatscheduleorchapterareferencebeingmadetoanotherscheduleorchapteror
to a particular heading or subheading, the note shall, unless the context requires otherwise,
refer to all the articles falling within that other schedule or chapter or heading or subheading
notwithstandingthatonlycertainofthosearticlesarereferredtobydescriptioninthenote.
RULE 5. When dutiable and dutyfree articles or those dutiable at different rates are packed
togetherormingledinsuchmannerthatthevalueofeachclassofsucharticlecannotbereadily
determinedbytheofficialsoftheBureauofCustoms,allsucharticlesshallpaydutyattherate
applicableto thatarticleinthe packagewhichis subjecttothe highestrateofduty, unlessthe
importer or consignee segregates such article at his own risk and on his account, under the
supervisionofcustomsofficials,withinfifteendaysaftertheacceptanceofimportentrycovering
same,andbeforedelivery,inorderthatthevalueofeacharticlemaybedetermined.
RULE6.Inclassifyingmanufacturedproducts,noaccountshallbetakenofthefollowing:
a.Insignificant partsofcomposite goods,inparticular suchasare usedsolelyfor mountingor
connectingseparateparts(e.g.,nails,rivets,screws,washers,gaskets,locks,clamps,eyelets,
clasps,hinges,bolts,cornerpieces,bands,threads,strings,beltings,straps,ropes)
b.Negligibleprocessing,refinementanddecorations
c. Manufacturers marks or names or trade marks, indications of the country of origin of the
types of articles, theirsizes or capacities, calibration marks, indicationsof graduation and the
like,notofanornamentalcharacter.
RULE7.Unlessotherwiseprovidedfor,unfinishedandincompletearticlesshallbeclassifiedas
thefinishedandcompletearticles,providedtheirintendeduseisrecognizable.
RULE8.Unlessotherwiseprovidedfor,theseparatepartsandunassembledpiecesofarticles
which normally consist of various component parts, shall be classified as complete articles,
when imported together by the same importer, owner or consignee from the same seller or
shipper on the same vessel or vehicle. The absence of certain nonessential parts does not
affecttheapplicationofthisprovision.
RULE 9.Accessories and spare parts shall be classified with the articles with which they are
imported,when,bytheircharacterandquantity,theycorrespondtosucharticlesandwhenthey
areusuallysoldtogetherwiththemandareincludedinthepriceofsucharticle.
RULE10.Cases,boxes, caskets,sheathsandthelike,ofnormaltype (e.g.,suchasareused
for cutlery, binoculars, microscopes, watches, musical instruments, weapons, sport goods)
imported with the corresponding articles, shall be classified as such articles if imported
separately, they shall be classified under the corresponding heading or subheading of this
Code.
RULE11.Nodutiesshallbeassessedonaccountoftheusualcoveringsorholdingsofarticles
dutiable otherwise than ad valorem, nor those free of duty, except as in this Code expressly
provided,butiftherebeusedforcoveringorholdingimportedarticles,whetherdutiableorfree,
any unusual article, form or material adapted for use otherwise than in the bona fide
preservationortransportationofsucharticletothePhilippines,suchcoveringorholdingshallbe
classifiedunderthecorrespondingheadingorsubheadingofthisCode.
RULE 12. When the interior container or packing of any article dutiable by weight is of an
unusual character, such container or packing shall be classified under the corresponding
headingorsubheadingofthisCode.
RULE 13. When an article falling within a heading or subheading is subject to ad valorem or
specific rate of duty, it shall be subject to either the ad valorem or the specific rate of duty
whicheverishigher.
RULE14.Unlessotherwiseprovidedfor,thetermusedoranyprovisionindicatingdesignation
by use, for the purpose of classification and taxation of articles shall mean the chief or
predominant use of such articles notwithstanding any fugitive or incidental use to which such
articlesmaybesubjected.
RULE15.Articlesnotfalling withinanyheading orsubheadingof thisCodeshall beclassified
undertheheadingorsubheadingappropriatetoarticlestowhichtheyaremostakin.
SECTION 204. Rate of Exchange. For the assessment and collection of import duty upon
importedarticlesandforotherpurposes,thevalueandpricesthereofquotedinforeigncurrency
shallbeconvertedinto thecurrencyofthePhilippinesatthecurrent rateofexchangeorvalue
specifiedorpublished,fromtimetotime,bytheCentralBankofthePhilippines.
SECTION205. EffectiveDate ofRates ofImport Duty. Importedarticles shallbe subjectto
therateorratesofimportdutyexistingatthetimeofentry,orwithdrawalfromwarehouseinthe
Philippines,forconsumption.
On and after the day when this Code shall go into effect all articles previously imported, for
whichnoentryhasbeenmade,andallarticlespreviouslyenteredwithoutpaymentofdutyand
under bond for warehousing, transportation, or any other purpose, for which no permit of
delivery to the importer or his agent has been issued, shall be subject to the rates of duty
imposed by this Code and to no other duty, upon the entry, or withdrawal thereof from
warehouse,forconsumption.
On articles abandoned or forfeited to, or seized by, the government, and then sold at public
auction,therate ofdutyandthe tariffinforceonthe dateoftheauction shallapply:Provided,
Thatdutybasedontheweight,volumeandquantityofarticlesshallbeleviedandcollectedon
the weight, volume and quantity at the time of their entry into the warehouse or the date of
abandonment,forfeitureand/orseizure.
SECTION206.Entry,WithdrawalfromWarehouse, forConsumption.Importedarticlesshall
be deemed entered in the Philippines for consumption when the specified entry form is
properlyfiledand accepted,togetherwithany relateddocumentsrequiredby theprovisionsof
thisCodeand/orregulationstobefiledwithsuchformatthetimeofentry,attheportorstation
by the customs official designated to receive such entry papers and any duties, taxes, fees
and/orotherlawfulchargesrequiredtobepaidatthetimeofmakingsuchentryhavebeenpaid
orsecuredtobepaidwiththecustomsofficialdesignatedtoreceivesuchmonies,providedthat
thearticlehaspreviouslyarrivedwithinthelimitsoftheportofentry.
Imported articles shall be deemed withdrawn from warehouse in the Philippines for
consumption whenthe specifiedform isproperly filedand accepted,together withany related
documentsrequiredbyanyprovisionsofthisCodeand/orregulationstobefiledwithsuchform
atthetimeofwithdrawal,bythecustomsofficialdesignatedtoreceivethewithdrawalentryand
anyduties,taxes,feesand/orotherlawfulchargesrequiredtobepaidatthetimeofwithdrawal
havebeendepositedwiththecustomsofficialdesignatedtoreceivesuchpayment.
SECTION 207. Revised Trade Agreement not Affected. Nothing in this Code shall be
construed to abrogate or in any manner impair or affect the provisions of the Revised
AgreementconcludedbetweenthePhilippinesandtheUnitedStatesonSeptember6,1955.
PART2
SpecialDuties
SECTION301.DumpingDuty.
a.WhenevertheSecretaryofFinance(hereinaftercalledtheSecretary)hasreasontobelieve,
from invoices or other papers or from information made available to him by any government
agency or interested party, that a specific kind or class of foreign article, whether dutiable or
dutyfree,isbeingsoldorislikelytobesoldforexportationto,orin,thePhilippines,ataprice
lessthan itsfair value,ashereinafter defined,theimportation orsale ofwhichmight injure,or
prevent the establishment of, or is likely to injure an industry in the Philippines, he shall so
advisetheTariffCommission(hereinaftercalledtheCommission).
b. The Commission, upon receipt of such advice from the Secretary, shall conduct an
investigationto
1. Verify if the kind or class of articles in question is being sold or is likely to be sold for
exportationto,orin,thePhilippinesatapricelessthanitsfairvalue
2.Determineif,asaresultthereof,anindustryinthePhilippinesisbeinginjuredorislikelytobe
injuredorispreventedfrombeingestablishedbyreasonoftheimportationorsaleofsuchkind
orclassofarticleintothePhilippinesand
3.Ascertain the difference,if any, between the purchase price or, inthe absence thereof, the
exporterssalesprice,andthefairvalueofthearticle.TheCommissionshallsubmititsfindings
totheSecretarywithinonemonthafterreceiptoftheaforesaidadvice.
c.TheSecretaryshall,withinfifteendaysfromthereportoftheCommission,decidewhetherthe
articleinquestionisbeingimportedinviolationofthissectionandshallgiveduenoticeofsuch
findingandshalldirecttheCommissionerofCustoms tocausethedumpingduty,tobelevied,
collected and paid, as prescribed in this section, in addition to any other duties, taxes and
chargesimposedbylawonsucharticle.
d.The dumpingdutyasprovided forinsubsectione hereofshallbeequal tothedifference
between thepurchase priceor, inthe absencethereof, theexporters salesprice, andthe fair
valueofthearticle.
e.Forthepurposeofthissection
1.Thefairvalueofanarticleshallbeitsforeignmarketvalue,or,intheabsenceofsuchvalue,
itscostofproduction.
2.Thepurchasepriceofanimportedarticleshallbethepriceatwhichsucharticlehasbeen
purchasedoragreedto bepurchased,priortothetimeofexportation, bythepersonbywhom
orforwhoseaccountthearticleisimported,plus,whennotincludedinsuchprice
(a)Thecostofallcontainersandcoveringsandallothercosts,chargesandexpensesincident
toplacingthearticleincondition,packedreadyforshipmenttothePhilippines
(b) The amount of any export tax paid in the country of exportation on the exportation of the
articletothePhilippines
(c) The amount of any import duties imposed by the country of exportation which have been
rebated, or which have not been collected, by reason of the exportation of the article to the
Philippinesand
(d) The amount of any taxes imposed in the country of exportation upon the manufacturer,
producer orseller, inrespect to themanufacture, productionor sale ofthe article,which have
beenrebated,orwhichhavenotbeencollected,bereasonoftheexportationofthearticleofthe
Philippines.
Any additional costs, charges and expenses incident to bringing the article from the place of
shipmentin thecountryofexportation totheplaceof deliveryinthePhilippines andPhilippine
customsdutiesimposedthereonshallnotbeincluded.
3. The exporters sale price of an imported articleshall be the price at which such article is
soldoragreedtobesoldinthePhilippines,beforeorafterthetimeofexportation,byorforthe
accountoftheexporter,including
(a)Thecostofallcontainersandcoveringsandallothercosts,chargesandexpensesincident
toplacingthearticleincondition,packedreadyforshipmenttothePhilippines
(b) The amount of any import duties imposed by the country of exportation which have been
rebated, or which have not been collected, by reason of the exportation of the article to the
Philippinesand
(c) The amount of any taxes imposed in the country of exportation upon the manufacturer,
producer or seller inrespect to the manufacture, production or sale ofthe article, which have
beenrebated,orwhichhavenotbeencollected,byreasonofitsexportationtothePhilippines.
Thefollowingamount,ifincluded,shallbededucted
(1) The amount of costs, charges and expenses, and Philippine customs duties, incident to
bringing the article from the place of shipment in the country of exportation to the place of
deliveryinthePhilippines
(2)The amountofcommissions,if any,forsellingin thePhilippinestheparticular articleunder
consideration
(3)An amount equal to the expenses, if any, generally incurred by or for the account of the
exporterinthePhilippinesinsellingidenticalorsubstantiallyidenticalarticleand
(4) The amount of any export tax paid in the country of exportation on the exportation of the
articletothePhilippines.
4.Theforeignmarketvalueofanimportedarticleshallbetheprice,atthetimeofexportation
ofsucharticletothePhilippines,atwhichsuchorsimilararticleissoldorfreelyofferedforsale
to all purchasers in the principal markets of the country from which exported, in the usual
wholesalequantitiesandintheordinarycourseoftradeforhomeconsumption(or,ifnotsoldor
offered for sale for home consumption, then for exportation to countries other than the
Philippines),includingthecostofallcontainersandcoveringsandallothercosts,chargesand
expenses incident to placing the article in condition packed ready for shipment to the
Philippines, except that in the case of articles purchased or agreed to be purchased by the
personbywhomorforwhoseaccountthearticleisimported,priortothetimeofexportation,the
foreign market value shall be ascertained as of the date of such purchase or agreement to
purchase. In the ascertainment of foreign market value for the purpose of this section, no
pretended sale or offer for sale, and no saleor offer for sale intended to establish a fictitious
market,shallbetakenintoaccount.
5.Thecostofproductionofanimportedarticleshallbethesumof
(a) The cost of materials of, and of fabrication, manipulation or other process employed in
manufacturing or producing, identical or substantially identical article, at a time preceding the
dateof shipmentof theparticular articleunder considerationwhich wouldordinarily permitthe
manufacture or production of the particular article under consideration in the usual course of
business
(b)Theusualgeneralexpensesnotlessthan10percentofsuchcost,inthecaseofidenticalor
substantiallyidenticalarticles
(c)Thecostofallcontainersandcoverings,andallothercosts,chargesandexpensesincident
to placingthe particular articleunder consideration in condition,packed ready forshipment to
thePhilippinesand
(d)An additionforprofit notlessthan 8percent ofthesum oftheamounts determinedunder
subparagraphs (a) and (b) hereof,equal to the profit which is originally added,in the case of
articles of the same general character as the particular article under consideration, by
manufacturersorproducersinthecountryofmanufactureorproductionwhoareengagedinthe
same general trade as the manufacturer or producer of the particular article under
consideration.
f. Forthe purposes of thissection the exporterof an importedarticle shall be theperson by
whomorforwhoseaccountthearticleisimportedintothePhilippines
1.Ifsuchpersonistheagentorprincipaloftheexporter,manufacturerorproduceror
2. Ifsuch person ownsor controls, directlyor indirectly, throughstock ownership orcontrol or
otherwise,anyinterestinthebusinessoftheexporter,manufacturerorproduceror
3.Iftheexporter,manufacturerorproducerownsorcontrols,directlyorindirectly,throughstock
ownershiporcontrolorotherwise,anyinterestinanybusinessconductedbysuchpersonsor
4.Ifanypersonorpersons,jointlyorseverally,directlyorindirectly,throughstockownershipor
controlorotherwise,ownorcontrolintheaggregate20percentormoreofthevotingpoweror
control in the business carried on by the personby whom or for whose account the article is
imported into the Philippines, and also 20 per cent or more of such power or control in the
businessoftheexporter,manufacturerorproducer.
g.Pendinginvestigationandfinaldecisionofthecase,thearticleinquestion,andarticlesofthe
same specific kind or class subsequently imported under similar circumstances, shall be
released to the owner, importer, consignee or agent upon the giving of a bond in an amount
equaltothedoubletheestimatedvaluethereof.Articleswhichmayhavebeendeliveredunder
the provision of section fifteen hundred and three of this Code prior to the institution of the
investigation provided in this section shall, pending final decision, be ordered returned to the
custody of the collectors of customs unless released under bond in accordance with this
section.
h.Anyaggrievedpartymayonlyappealtheamountofdumpingdutythatisleviedandcollected
bytheCommissionerofCustomstotheCourtofTaxAppealsinthesamemannerandwithinthe
sameperiodprovidedforbylawinthe caseofappealsfromdecisionsoftheCommissionerof
Customs.
i.(1)Thearticle,ifithasnotbeenpreviouslyreleasedunderbondasprovidedinsubsectiong
hereof, shallbe releasedafter paymentby theparty concernedof thecorresponding dumping
duty in addition to any other duties, taxes and charges, if any, or reexported by the owner,
importer,consigneeoragent,athisoptionandexpense,uponthefilingofabondinanamount
equal to double the estimated value of the article, conditioned upon the presentation of a
landingcertificateissuedbyaconsularofficerofthePhilippinesatthecountryofdestinationor
(2)Ifthearticlehasbeenpreviouslyreleasedunderbond,asprovidedinsubsectionghereof,
thepartyconcernedshallberequiredtopaythecorrespondingdumpingdoneinadditiontoany
otherduties,taxesandcharges,ifany.
j. Any investigation to be conducted by the Commission under this section shall include a
hearingor hearingswhere theowner, importer,consigneeor agentof theimported article,the
localproducersof alikearticle,otherparties directlyaffected,andsuchotherparties asinthe
judgment ofthe Commission areentitled to appear,shall be givenan opportunity tobe heard
andtopresentevidencebearingonthesubjectmatter.
k.Itshallbethedutyofcollectorsofcustomsatallportsofentrytolevyandcollectthedumping
dutyinaccordancewithsubsectiondhereofonthespecifickindorclassofarticleastowhich
theSecretaryhasmadeadecisionofdumping.
It shall also be their duty to bring to the attention of the Secretary, thru the Commissioner of
Customs, any case coming within their notice which may, in their opinion, require action as
providedinthissection.
l.TheSecretaryshallpromulgateallrulesandregulationsnecessarytocarryouttheprovisions
ofthissection.
SECTION302.CountervailingDuty.
a. On articles dutiable under this Code, upon the production, manufacture or export of which
anybounty,subsidyorsubventionisdirectlyorindirectlygrantedinthecountryoforiginand/or
exportation, and the importation of which has been determined by the Secretary, after
investigationandreportoftheCommission,aslikelytomateriallyinjureanestablishedindustry,
orpreventorconsiderablyretardtheestablishmentofanindustryinthePhilippines,thereshall
be levied a countervailing duty equal to the ascertained or estimated amount of such bounty,
subsidy orsubvention: Provided,That theexception ofany exportedarticle froma dutyor tax
imposed on like articles when destined for consumption in the country of origin and/or
exportationortherefunding ofsuchdutyortax,shall notbedeemedtoconstitutea grantofa
bounty,subsidyorsubventionwithinthemeaningofthissectionhowever,shouldanarticlebe
alloweddrawbackbythecountryoforiginand/orexportation,onlytheascertainedorestimated
excessoftheamountofthedrawbackoverthetotalamountofthedutiesand/orinternaltaxes,
ifany,shallconstituteabounty,subsidyorsubvention.
b. TheCommission, onits ownmotion orupon applicationof anyinterested party,when inits
judgmentthereisgoodandsufficientreasontherefor,shallascertain,determineorestimatethe
net amount of such bounty, subsidy or subvention and shall transmit to the Secretary the
amounts so ascertained, determined or estimated, if any. Wherever it is ascertained that the
conditions which necessitated the imposition of the countervailing duty have ceased to exist,
andtheCommissionshallsocertifytotheSecretary,thelattershalltakethenecessarystepsto
suspendordiscontinuetheimpositionofsuchduty.
c. TheSecretary shall make allrules and regulations necessaryto carry out theprovisions of
thissection.
SECTION303.MarkingofImportedArticlesandContainers.
a. Marking ofArticles. Except as hereinafter provided, every article of foreign origin (or its
container,asprovidedinsubsectionbhereof)importedintothePhilippinesshallbemarkedin
any official language of the Philippines and in a conspicuous place as legibly, indelibly and
permanentlyasthenatureofthearticle(orcontainer)willpermitinsuchmannerastoindicate
toan ultimatepurchaserinthe Philippinesthename ofthecountry oforiginofthe article.The
Commissioner of Customs shall, with the approval of the department head, issue rules and
regulationsto
(1) Determine the character of words and phrases or abbreviations thereof which shall be
acceptableasindicatingthecountryoforiginandprescribeanyreasonablemethodofmarking,
whetherbyprinting,stenciling,stamping,branding,labelingorbyanyotherreasonablemethod,
andaconspicuousplaceonthearticleorcontainerwherethemarkingshallappear
(2) Require the addition of any other words or symbols which may be appropriate to prevent
deception or mistake asto the origin of the articleor as to the origin ofany other article with
whichsuchimportedarticleisusuallycombinedsubsequenttoimportationbutbeforedeliveryto
anultimatepurchaserand
(3)Authorizetheexceptionofanyarticlefromtherequirementsofmarkingif
(a)Sucharticleisincapableofbeingmarked
(b)SucharticlecannotbemarkedpriortoshipmenttothePhilippineswithoutinjury
(c) Such article cannot be marked prior to shipment to the Philippines, except at an expense
economicallyprohibitiveofitsimportation
(d)Themarkingofacontainerofsucharticlewillreasonablyindicatetheoriginofsucharticle
(e)Sucharticleisacrudesubstance
(f) Sucharticle isimported foruse bythe importerand notintended forsale inits importedor
anyotherform
(g)SucharticleistobeprocessedinthePhilippinesbytheimporterorforhisaccountotherwise
thanforthepurposeof concealingtheoriginofsucharticleandin suchmannerthatanymark
contemplated by this section would necessarily be obliterated, destroyed or permanently
concealed
(h) An ultimate purchaser, by reason of the character of such article or by reason of the
circumstanceofitsimportation,mustnecessarilyknowthecountryoforiginofsucharticleeven
thoughitisnotmarkedtoindicateitsorigin
(i)SucharticlewasproducedmorethantwentyyearspriortoitsimportationintothePhilippines
or
(j)Sucharticlecannotbemarkedafterimportationexceptatanexpensewhichiseconomically
prohibitive,andthefailuretomarkthearticlebeforeimportationwasnotduetoanypurposeof
theimporter,producer,sellerorshippertoavoidcompliancewiththissection.
b. Marking of Containers. Whenever an article is excepted under subdivision (3) of
subsectionaofthissectionfromtherequirementsofmarking,theimmediatecontainer,ifany,
ofsucharticle,orsuchothercontainerorcontainersofsucharticleasmaybeprescribedbythe
Commissioner ofCustoms withthe approvalof thedepartment head,shall bemarked insuch
manner as to indicate to an ultimate purchaser in the Philippines the name of the country of
origin ofsuch articlein anyofficial languageof thePhilippines, subjectto allprovisions ofthis
section, including the same exceptions as are applicable to articles under subdivision (3) of
subsectiona.
c.MarkingDutyfor FailuretoMark.Ifat thetimeofimportationanyarticle (oritscontainer,
asprovidedinsubsectionbhereof),isnotmarkedinaccordancewiththerequirementsofthis
section,thereshallbelevied,collectedandpaiduponsucharticleamarkingdutyof5percent
ad valorem, which shall be deemed to have accrued at the time of importation, except when
sucharticleisexportedordestroyedundercustomssupervisionandpriortothefinalliquidation
ofthecorrespondingentry.
d.DeliveryWithhelduntilMarked.Noimportedarticleheldincustomscustodyforinspection,
examination or appraisement shall be delivered until such articles and/or their containers,
whetherreleasedornotfromcustomscustody,shallhavebeenmarkedinaccordancewiththe
requirements of this section and until the amount of duty estimated to be payable under
subsection c of this section shall have been deposited. Nothing in this section shall be
construedas exceptingany articleor itscontainer fromthe particularrequirements ofmarking
providedforinanyprovisionsoflaw.
e.Thefailureorrefusaloftheownerorimportertomarkthearticlesashereinrequiredwithina
periodof thirtydaysafterdue noticeshallconstituteas anactofabandonment ofsaidarticles
andtheirdisposition shallbegovernedby theprovisionsofthisCode relativetoabandonment
ofimportedarticles.
SECTION304.DiscriminationbyForeignCountries.
a. The President, when he finds that the public interest will be served thereby, shall by
proclamation specifyand declare newor additional dutiesin anamount not exceeding50 per
cent of theexisting rates as hereinafter provided uponarticles wholly or in partthe growth or
productof,orimportedinavesselof,anyforeigncountrywheneverheshallfindasafactthat
suchcountry
(1)Imposes,directlyor indirectly,uponthedispositionin,ortransportation intransitthroughor
reexportation from such country of any article wholly or in part the growth or product of the
Philippines any unreasonable charge, exaction, regulation or limitation which is not equally
enforceduponthelikearticlesofeveryforeigncountryor
(2)DiscriminatesinfactagainstthecommerceofthePhilippines,directlyorindirectly,bylawor
administrativeregulationorpractice,byorinrespecttoanycustoms,tonnage,orportduty,fee,
charge, exaction, classification,regulation, condition, restriction or prohibition,in such manner
astoplacethecommerceofthePhilippinesatadisadvantagecomparedwiththecommerceof
anyforeigncountry.
b. If at any time the President shall find it to be a fact that any foreign country has not only
discriminatedagainstthecommerceofthePhilippines,asaforesaidbuthas,aftertheissuance
of a proclamation as authorized in subsection a of this section, maintained or increased its
said discriminations against the commerce of the Philippines, the President is hereby
authorized, if he deems it consistent with the interests of the Philippines, to issue a further
proclamationdirectingthatsuchproductofsaidcountryorsucharticlesimportedinitsvessels
asheshalldeemconsistentwiththepublicinterests,shallbeexcludedfromimportationintothe
Philippines.
c.AnyproclamationissuedbythePresidentundertheauthorityofthissectionshall,ifhedeems
itconsistent withtheinterests ofthePhilippines, extendtothewhole ofanyforeign countryor
maybe confinedtoany subdivisionorsubdivisionsthereof andthePresident shall,whenever
he deems the public interests require, suspend, revoke, supplement or amend any such
proclamation.
d. All articles imported contrary to the provisions of this section shall be forfeited to the
Governmentof thePhilippinesand shallbeliable tobe seized,prosecutedand condemnedin
like manner and under the same regulations, restrictions and provisions as may from time to
time be established for the recovery, collection, distribution and remission of forfeiture to the
government by the tariff and customs laws. Whenever the provision of this section shall be
applicabletoimportationsintothePhilippinesofarticleswhollyorinpartthegrowthorproduct
of any foreign country, they shall be applicable thereto whether such articles are imported
directlyorindirectly.
e. Itshall bethe duty ofthe Commission toascertain andat all timesto beinformed whether
anyof thediscriminationsagainst thecommerceof thePhilippinesenumerated insubsections
aandbofthissectionarepracticedbyanycountryandifandwhensuchdiscriminatoryacts
aredisclosed,it shallbetheduty oftheCommissiontobring themattertothe attentionofthe
President,togetherwithrecommendation.
f. The Secretary shallmake such rules and regulations as are necessaryfor the execution of
suchproclamationasthePresidentmayissueinaccordancewiththeprovisionsofthissection.
g.TheauthoritygrantedhereintothePresidentshallbeexercisedonlywhenCongressisnotin
session.
PART3
FlexibleTariff
SECTION401.FlexibleClause.
a. The President, upon investigation bythe Commission and recommendation of the National
EconomicCouncil,isherebyempoweredtoreducebynotmorethanfiftypercentortoincrease
by not more than five times the rates of import duty expressly fixed by statute (including any
necessarychangeinclassification)wheninhisjudgmentsuchmodificationintheratesofimport
dutyisnecessaryintheinterestofnationaleconomy,generalwelfareand/ornationaldefense.
b. Before any recommendation is submitted to the President by the Council pursuant to the
provisionsofthissection,theCommissionshallconductaninvestigationinthecourseofwhich
itshallholdpublichearingswhereininterestedpartiesshallbeaffordedreasonableopportunity
to be present, to produce evidence and to be heard. The Commission may also request the
views and recommendations of any government office, agency or instrumentality, and such
office,agencyorinstrumentalityshallcooperatefullywiththeCommission.
c.ThePresidentshallhavenoauthoritytotransferarticlesfromthedutyfreelisttothedutiable
listnorfromthedutiablelisttothedutyfreelistofthetariff.
d.ThepowerofthePresidenttoincreaseordecreaseratesofimportdutywithinthelimitsfixed
insubsectionashallincludetheauthoritytomodify theformofduty.Inmodifyingtheformof
duty the corresponding ad valorem or specific equivalents of the duty with respect to imports
fromtheprincipalconcerningforeigncountryforthemostrecentrepresentationperiodshallbe
usedasbasis.
e.The Commissionerof Customsshall regularlyfurnish tothe Commissiona copyeach ofall
customs import entries containing every pertinent information appearing in the collectors
liquidated duplicates, including the consular invoice and/or the commercial invoice. The
Commission or its duly authorized agents shall have access to and the right to copy all the
customsimportentriesandotherdocumentsappendedtheretoasfinallyintheGeneralAuditing
Office.
f.TheCommissionisauthorizedtoadoptsuchreasonableprocedure,rulesandregulationsasit
maydeemnecessarytocarryouttheprovisionsofthissection.
g.Anyorderissued bythePresidentpursuanttotheprovisionsof thissectionshalltakeeffect
thirtydaysafteritsissuance.
h.The provisionsof thissectionshall notapply toany articletheimportation ofwhich intothe
PhilippinesisormaybegovernedbySection402ofthisCode.
i.TheauthorityhereingrantedtothePresidentshallbeexercisedonlywhenCongressisnotin
session.
SECTION402.PromotionofForeignTrade.
a.ForthepurposeofexpandingforeignmarketsforPhilippineproductsasameansofassisting
in the economic development of the country, in overcoming domestic unemployment, in
increasing the purchasing power of the Philippine peso, and in establishing and maintaining
better relationship between the Philippines and other countries, the President, upon
investigation by the Commission and recommendation of the National Economic Council, is
authorizedfromtimetotime:
(1)Toenterintotradeagreementswithforeigngovernmentsorinstrumentalitiesthereofand
(2)Tomodify importduties(includingany necessarychangeinclassification) andotherimport
restrictions, as are required or appropriate to carry out and promote foreign trade with other
countries:Provided, however,Thatin modifyingimportdutiesno increaseshallexceed byfive
times or the decrease be more than fifty per cent of the rate of duty expressly fixed by this
Code.
b.Theproclaimeddutiesandotherimportrestrictionsshallapplytoarticlesthegrowth,produce
or manufacture of all foreign countries, whether imported directly or indirectly: Provided, That
thePresidentmaysuspendtheapplicationofanyconcessiontoarticlesthegrowth,produceor
manufacture ofany countrybecause of itsdiscriminatory treatmentof Philippinecommerce or
becauseof otheracts(including theoperationsof internationalcartels) orpolicieswhich inhis
opinion tend to defeat the purposes set in this section and the proclaimed duties and other
import restrictions shall be in force and effect from and after such time as is specified in the
proclamation. The President may at any time terminate any such proclamation in whole or in
part.
c. Every trade agreement concluded pursuant to this section shall be subject to termination
upon due notice to the foreign government concerned atthe end of not more than five years
from the date on which the agreement comes into force and, if not then terminated, shall be
subjecttoterminationthereafteruponnotmorethansixmonthsnotice.
d. The authority of the President to enter into trade agreements under this section shall
terminateontheexpirationoffiveyearsfromthedateofenactmentofthisCode:Provided,That
tradeagreementsconcludedpursuanttotheprovisionsof thissectionandsubsistingasofthe
dateoftheexpirationofthisauthorityshallremaininforcefortheperiodfixedintheagreement
inandmaynotbeextendedbuthemaybesoonerterminatedinaccordancewiththepreceding
subsection.
e. Nothing in this section shall be construed to give any authority to cancel or reduce in any
manner any of the indebtedness of any foreign country to the Philippines or any claim of the
Philippinesagainstanyforeigncountry.
f. Before any trade agreement is conducted with any foreign government or instrumentality
thereof, reasonable public notice of the intention to negotiate an agreement with such a
government orinstrumentality shall begiven in orderthat anyinterested person mayhave an
opportunity to present his views to the Commission which shall seek information and advice
fromthe DepartmentofAgricultureandNatural Resources,the Departmentof Commerceand
Industry, the Central Bank of the Philippines and from such other sources as it may deem
appropriate.
g.(1)TheCommission,uponitsownmotion,orinpursuanceofarequestofthePresidentora
resolutionofeitherhouse ofCongress,oruponapplicationofanyinterested partywheninthe
judgment of the Commission there is good and sufficient reason therefor, shall conduct an
investigationtodeterminewhether anyproduct,asaresultofany concessiongrantedundera
tradeagreement,isbeingimportedintothePhilippinesinsuchincreasedquantitiesastocause
or threaten serious injury to the domestic industry producing like or directly competitive
products.The Commissionshall rendera reportthereof tothe President,through theNational
EconomicCouncil, withinthreemonths afterthemotion, request,resolutionor applicationwas
received.
Should the Commission find that the representations made in accordance with the preceding
paragraph are justified, it shall recommend to the President, through the National Economic
Councilthe withdrawalormodificationof theconcession,itssuspension inwholeorin part,or
theestablishmentofimportquotawhichshallnotbelessthantenpercentumormorethanone
hundred per centum of the average annual quantity imported or, in the absence thereof, the
average annual value of such importation, during the three calendar years immediately
preceding thedate suchquota is fixed,to theextent andfor the timenecessary toprevent or
remedysuchinjury.
(2) Upon receipt of the report of the findings and recommendation of the Commission, the
President may prescribe such adjustments in the rates of import duties, or such other
modifications asare recommended bythe Commission to benecessary to preventor remedy
seriousinjurytotherespectivedomesticindustry.
h. Nothing in this section shall be construed to preclude giving effect to any executive
agreementoranyfuturepreferentialtradeagreementwiththeUnitedStates,ortoextendtoany
other country the preferential treatment accorded by the Philippines to the products of the
UnitedStatesofAmerica.
i.TheCommissionisauthorizedtoadoptsuchreasonableprocedure,rulesandregulationsasit
maydeemnecessarytoexecuteitsfunctionsunderthissection.
PART4
TariffCommission
SECTION501.ChiefOfficialsoftheTariffCommission.TheTariffCommissionshallbeunder
achiefandassistantchieftobeknownasCommissionerandAssistantCommissioner,andwho
shallbeappointedbythePresidentwiththeconsentoftheCommissiononAppointments.They
shallholdofficeduringgoodbehaviorunlesssoonerremovedinaccordancewithlaw.
The Commissioner and Assistant Commissioner shall each receive twelve thousand and ten
thousandpesos,perannum,respectively.
SECTION502.Qualifications.Noperson shallbeeligibleforappointmentasCommissioner
andasAssistantCommissionerunlessheisanaturalborncitizenofthePhilippinesandwhoby
experienceandacademictrainingispossessedofqualificationsrequisitefordevelopingexpert
knowledgeoftariffproblems.Theyshallnot,duringtheirtenureinoffice,engageinthepractice
ofanyprofession,orintervenedirectlyorindirectlyinthemanagementorcontrolofanyprivate
enterprisewhichmay,inanyway,beaffectedbythefunctionsofhisofficenorshallhe,directly
orindirectly,befinanciallyinterestedinanycontractwiththeGovernment,oranysubdivisionor
instrumentalitythereof.
SECTION503.AppointmentandCompensationofOfficialsandEmployees.Allemployeesof
the Commission shall be appointed by the Commissioner in accordance with the civil service
lawexceptaprivatesecretaryeachtotheCommissionerandtheAssistantCommissioner.
The Commissioner shall adopt a salary schedule for the principal executive and technical
personnel in accordance with the following rates, any provision of law to the contrary
notwithstanding:
1.Executivedirector
P8,400.00
2.Technicalassistants
7,200.00
3.Chiefsofdivision
7,200.00
4.Commodityspecialists
6,600.00
5.Researcheconomists,tariffresearchers,costaccountants,andstatisticians
6,000.00
6.Librarianresearcher
4,800.00
7.Juniorcommodityspecialists,juniorresearcheconomists,juniortariff
researchers,juniorcostaccountants,andjuniorstatisticians
3,600.00
SECTION504.OfficialSeal.TheCommissionisauthorizedtoadoptanofficialseal.
SECTION505.FunctionsoftheCommission.TheCommissionshallinvestigate
(a)theadministrationofandthefiscalandindustrialeffectsofthetariffandcustomslawsofthis
countrynowinforceorwhichmayhereafterbeenacted
(b) therelations betweenthe ratesof dutyon rawmaterials andthe finishedor partlyfinished
products
(c) the effects of ad valorem and specific duties and of compound specific and ad valorem
duties
(d) all questions relative to the arrangement of schedules and classification of articles in the
severalschedulesofthetarifflaw
(e) the tariff relations between the Philippines and foreign countries, commercial treaties,
preferential provisions, economic alliances, the effect of export bounties and preferential
transportationrates
(f)thevolumeofimportationscomparedwithdomesticproductionandconsumption
(g)conditions,causes,andeffectsrelatingtocompetitionofforeignindustrieswiththoseofthe
Philippines,includingdumpingandcostofproductionand
(h)ingeneral, toinvestigatetheoperationof customsandtarifflaws,including theirrelationto
the national revenues, theireffect upon the industries and labor of thecountry, and to submit
reportsofitsinvestigationsashereinafterprovided.
SECTION506.AssistancetothePresidentandCongress.InorderthatthePresidentandthe
Congressmaysecureinformationandassistance,itshallbethedutyoftheCommissionto
(a)Ascertain conversion costs and costs of production in the principal growing, producing or
manufacturingcentersofthePhilippines,wheneverpracticable
(b)Ascertain conversion costs and costs of production in the principal growing, producing or
manufacturing centers of foreign countries of articles imported into the Philippines whenever
such conversion costs or costs of production are necessary for comparison with those in the
Philippines
(c) Select and describe representative articles imported into the Philippines similar to or
comparablewiththoselocallyproducedselectanddescribearticlesofthePhilippinessimilarto
orcomparablewith suchimportedarticlesand obtainandthesamplesof articlessoselected,
wheneveradvisable
(d)Ascertainimportcostsofsuchrepresentativearticlessoselected
(e)Ascertain thegrowers,producers ormanufacturersselling pricesinthe principalgrowing,
producing or manufacturing centers of the Philippines of the articles of the Philippines so
selectedand
(f) Ascertain all other facts which will show the differences in or which affect competition
between articles of the Philippines and those imported in the principal markets of the
Philippines.
SECTION 507.Reports ofthe Commission. The Commissionshall placeat thedisposal of
the President any member of the Congress of the Philippines or each member thereof all
informationatitscommandshallmakesuchinvestigationandreportasmayberequiredbythe
President andthe Congressof thePhilippines andshall reportto thePresident andCongress
onthefirstMondayofDecemberofeachyearhereafterastatementofmethodsadoptedanda
summaryofallreportsmadeduringtheyear.
SECTION508.AccesstoDocuments.TheCommissionoritsdulyauthorizedrepresentative
shall have access to any document, paper or record, pertinent to the subject matter under
investigation, inthe possession of anyperson, firm, copartnership, corporationor association
engagedintheproduction,importationordistributionofanyarticleunderinvestigation,andshall
have power to summon witnesses, take testimony, administer oaths, and to issue subpoena
duces tecum requiring the production or books, papers or documents relating to the matter
underinvestigation.
SECTION 509. Sworn Statements. The Commission may order the taking of sworn
statements at any stage of any proceeding or investigation before it. Such sworn statements
maybetakenbeforeanypersonhavingpowertoadministeroaths.
SECTION510. VerifiedStatements. TheCommission isauthorized torequire anyimporter,

grower, producer, manufacturer orseller to file with the Commissiona statement, under oath,
givinghissellingpricesinthePhilippinesofanyarticleimported,grown,produced,fabricatedor
manufacturedbyhim.
SECTION511.RulesandRegulationsoftheCommission.TheCommissionshalladoptand
promulgatesuch rulesandregulationsas maybenecessaryto carryouttheprovisions ofthis
Code.
SECTION 512. Appropriation. The amount of three hundred thousand pesos is hereby
appropriated to carry out the purpose of Part 4, Title II, Book I of this Code. Subsequent
appropriationsshallbeprovidedforinthesucceedingGeneralAppropriationAct.
SECTION 513.Transitory Provision. Uponthe effectivityof thisCode thepersonnel, funds,
equipment, propertyand appropriationsof theTariff Divisionunder theDepartment ofFinance
areherebytransferredtotheTariffCommissionunderthisCode.
BOOKII
CustomsLaw
TITLEI
TheBureauofCustoms
PART1
Organization,FunctionandJurisdictionoftheBureau
SECTION601.ChiefOfficialsofBureauofCustoms.TheBureauofCustomsshallhaveone
chiefandoneassistantchief,tobeknownrespectivelyattheCommissioner(hereinafterknown
astheCommissioner)andAssistantCommissionerofCustoms,whoshalleachreceivean
annualcompensationinaccordancewiththeratesprescribedbyexistinglaws.TheAssistant
CommissionerofCustomsshallbeappointedbytheproperdepartmenthead.
SECTION602.FunctionsoftheBureau.Thegeneralduties,powersandjurisdictionofthe
bureaushallinclude:
a.Theassessmentandcollectionofthelawfulrevenuesfromimportedarticlesandallother
dues,fees,charges,finesandpenaltiesaccruingunderthetariffandcustomslaws.
b.Thepreventionandsuppressionofsmugglingandotherfraudsuponthecustoms.
c.Thesupervisionandcontrolovertheentranceandclearanceofvesselsandaircraftengaged
inforeigncommerce.
d.Thegeneralsupervision,controlandregulationofvesselsengagedinthecarryingof
passengersandfreightorintowageincoastwisetradeandinthebaysandriversofthe
Philippines.
e.Theprohibitionandsuppressionofunnecessarynoises,suchasexplosionofgasoline
engines,theexcessiveblowingofwhistlesorsirens,andotherneedlessanddisturbingsounds
madebywatercraftintheportsofthePhilippinesorinpartsofriversincludedinsuchports.
f.Theexclusion,iftheconditionsoftrafficshouldatanytimesorequire,ofvesselsofmorethan
onehundredandfiftytonsfromentering,berthingormooringinthePasigRiver.
g.Theadmeasurement,registration,documentingandlicensingofvesselsbuiltorownedinthe
Philippines,therecordingofsales,transfersandencumbrancesofsuchvessels,andthe
performanceofallthedutiespertainingtomarineregistry.
h.TheinspectionofPhilippinevessels,andsupervisionoverthesafetyandsanitationofsuch
vessels.
i.TheenforcementofthelawfulquarantineregulationsforvesselsenteringPhilippineports.
j.Theenforcementofthetariffandcustomslawsandallotherlaws,rulesandregulations
relatingtothetariffandcustomsadministration.
k.Thelicensingofmarineofficerswhohavequalifiedintheexaminationrequiredbylawtobe
carriedonPhilippinevessels,thedeterminationofthequalificationsofpilots,theregulationof
thisservice,andthefixingofthefeeswhichtheymaycharge.
l.ThesupervisionandcontroloverthehandlingofforeignmailsarrivinginthePhilippines,for
thepurposeofthecollectionofthelawfuldutyondutiablearticlesthusimportedandthe
preventionofsmugglingthroughthemediumofsuchmails.
SECTION603.TerritorialJurisdiction.Forthedueandeffectiveexerciseofthepowers
conferredbylawandtotheextentrequisitetherefor,saidbureaushallhavetherightof
supervisionandpoliceauthorityoverallseaswithinthejurisdictionofthePhilippinesandover
allcoasts,ports,airports,harbors,bays,riversandinlandwatersnavigablefromthesea.
WhenavesselbecomessubjecttoseizurebyreasonofanactdoneinPhilippinewatersin
violationofthetariffandcustomslaws,apursuitofsuchvesselbegunwithinthejurisdictional
watersmaycontinuebeyondthemaritimezone,andthevesselmaybeseizedonthehighsea.
Importedarticleswhichmaybesubjecttoseizureforviolationofthetariffandcustomslaws
maybepursuedintheirtransportationinthePhilippinesbyland,waterorairandsuch
jurisdictionexertedoveritatanyplacethereinasmaybenecessaryforthedueenforcementof
thelaw.
SECTION604.JurisdictionoverPremisesUsedforCustomsPurposes.TheBureauof
Customsshall,forcustomspurposes,haveexclusivecontrol,directionandmanagementof
customhouses,warehouses,offices,wharves,andotherpremisesintherespectiveportsof
entry,inallcaseswithoutprejudicetothegeneralpolicepowersofthecityormunicipality
whereinsuchpremisesaresituated.
SECTION605.EnforcementofPortRegulationofBureauofQuarantine.Customsofficials
andemployeesshallcooperatewiththequarantineauthoritiesintheenforcementoftheport
quarantineregulationspromulgatedbytheBureauofQuarantineandshallgiveeffecttothe
sameinsofarastheyareconnectedwithmattersofshippingandnavigation.
SECTION606.PowerofthePresidenttoSubjectPremisestoJurisdictionofBureauof
Customs.Whenanypublicwharf,landingplace,streetorland,notpreviouslyunderthe
jurisdictionoftheBureauofCustoms,inanyportofentry,isnecessaryordesirableforany
propercustomspurpose,thePresidentofthePhilippinesmay,byexecutiveorder,declaresuch
premisestobeunderthejurisdictionoftheBureauofCustoms,andthereaftertheauthorityof
suchBureauinrespecttheretoshallbefullyeffective.
SECTION607.AnnualReportofCommissioner.TheannualreportoftheCommissioner
shall,amongotherthings,containacompilationofthe(a)volumeandvalueofarticlesimported
intothePhilippinesandthecorrespondingcustomsdutiesassessedandcollectedthereon
itemizedinaccordancewiththetariffclassificationprovidedinthisCodeand(b)volumeand
valueofarticlesexportedfromthePhilippinesfortheprecedingyear.
SECTION608.CommissionertoMakeRulesandRegulations.TheCommissionershall,
subjecttotheapprovalofthedepartmenthead,makeallrulesandregulationsnecessaryto
enforcetheprovisionsofthisCode.
PART2
CollectionDistrictsandPortsofEntry
SECTION701.CollectionDistricts andPortsofEntrythereof. Foradministrativepurposes,
thePhilippinesshallbedividedintoasmanycollectiondistrictsasthereareatpresentexisting,
therespectivelimitsofwhichmaybechangedfromtimetotimebytheCommissioner,uponthe
approval of the department head. The principal ports of entry for the respective collection
districts shall be Manila, Sual, Tabaco, Cebu, Pulupandan, Siain, Iloilo, Davao, Legaspi,
Zamboanga, Jolo, Aparri, Jose Panganiban, Cagayan, Cagayan, Tacloban, San Fernando,
Hinigaran,DumagueteCityandBatangas.
SECTION702.PowerofthePresidenttoOpenandCloseSubports.Subportsofentrymay
be opened or closed by executive order, in the discretion of the President of the Philippines.
When a subport is closed, its existing personnel shall be reassigned to other duties by the
Commissionersubjecttotheapprovalofthedepartmenthead.
SECTION 703. Collector of Customs at Port of Entry. At each principal port of entry there
shallbeaCollectorofCustoms(hereinafterknownastheCollector)whoshallberesponsible
totheCommissioner, andwhoshallbe theofficialheadof thecustomsservicein hisportand
district. The Collector shall have jurisdiction over all matters arising from the enforcement of
tariffandcustomslawswithinhiscollectiondistrict:Provided,however,ThattheCommissioner
shall have the authority to review any such action upon appeal as provided in section two
thousand three hundred and thirteen of this Code. No appointment to any position under the
CollectorshallbemadewithouttherecommendationoftheCollectorconcerned.
SECTION 704. Seal of Collector of Customs. In the office of the Collector of a collection
districtthere shallbe kepta sealof suchdesignas theCommissioner shalldescribe, withthe
approval of the department head, with which shall be sealed all documents and records
requiringauthenticationinsuchoffice.
SECTION705.AuthorityofAssistantorDeputyCollectorsofCustoms.Anassistantcollector
ataprincipalportofentrymay,inthenameoftheCollectorandsubjecttohissupervisionand
control,performanyparticularactwhichmightbedonebytheCollectorhimselfatsubports,a
deputycollectormay,inhisownname,exercisethegeneralpowersofacollector,subjecttothe
supervisionandcontroloftheCollectoroftheport.
SECTION 706.Appointment of SpecialDeputies with LimitedPowers. Collectorsmay, with
theapprovaloftheCommissioner,appointfromtheirforcesuchnumberofspecialdeputiesas
may be necessary for the proper conduct of the public business, with authority to sign such
documentsandperformsuchserviceasmaybespecifiedinwriting.
SECTION707.SuccessionofAssistantorDeputyCollectortoPositionofActingCollector.In
the absence or disability of a Collector at any port or in case of a vacancy in his office, the
temporary discharge of his duties shall devolve upon the assistant or deputy collector of the
port.Wherenoassistantordeputycollectorisavailable,anofficialtoserveinsuchcontingency
may be designated in writing by the Collectorfrom his own force. The Collector making such
designationshall reportthe samewithoutdelay totheCommissioner andtheAuditorGeneral,
forwardingtothemthesignatureofthepersonsodesignated.
SECTION 708.Designation ofOfficial asCustoms Inspector. At acoastwise portwhere no
customs official or employee is regularly stationed, the Commissioner may designate any
national, provincial or municipal official of the port to act as an inspector of customs for the
purposeof enforcingthe lawsandregulations ofthe BureauofCustoms inthe particularport
butallsuchdesignationsshallbemadewiththeconsentoftheproperdepartmentheadofthe
officialsodesignated.
SECTION 709. Authority of Collector to Remit Duties. A Collector shall have discretionary
authority to remit the assessment and collection of customs duties, taxes and other charges
whentheaggregateamountofsuchduties,taxesandotherchargesislessthantenpesos,and
hemaydispensewiththeseizureofarticlesof lessthantenpesosinvalueexceptincasesof
prohibitedimportationsorthehabitualorintentionalviolationofthetariffandcustomslaws.
SECTION 710. Records to be kept by Customs Officials. Collectors, assistant collectors,
deputycollectors, surveyors,andother customsofficialsacting insuchcapacities arerequired
tokeeptrue,correctandpermanentrecordsoftheirofficialtransactions,tosubmitthesameto
theinspectionofauthorizedofficialsatalltimes,andtoturnoverallrecordsandofficialpapers
totheirsuccessorsorotherauthorizedofficials.
SECTION 711. Port Regulation. A Collector may prescribe local administrative regulations,
not inconsistent with law or the general bureau regulations, for the government of his port or
district,thesametobeeffectiveuponapprovalbytheCommissioner.
SECTION 712. Reports of Collector to Commissioner. A Collector shall make report to the
Commissionerfrom timetotime concerningprospectiveornewly begunlitigationin hisdistrict
touchingmattersrelatingto thecustomsserviceandheshall,insuch formanddetailasshall
be required by theCommissioner, make regular monthly reports of alltransactions in his port
anddistrict.
TITLEII
RegistrationofVessels,CoastwiseTradeandLicensingofMarineOfficers
PART1
RegistrationandInspectionofVessels,andLicensingofMarineOfficers
SECTION 801. Registration and Documentation of Vessels. The Bureau of Customs is
vestedwithexclusiveauthorityovertheregistrationanddocumentationofPhilippinevessels.By
itshallbekeptandpreservedtherecordsofregistrationandoftransfersandencumbrancesof
vessels and by it shall be issued all certificates, licenses or other documents incident to
registrationanddocumentation,orotherwiserequisiteforPhilippinevessels.
SECTION 802. Vessels Required to be Registered. Every vessel used in the Philippine
waters,notbeingatransientofforeignregistryshallberegisteredintheBureauofCustoms.To
thisend,itshallbethedutyofthemaster,owneroragentofeveryvesseltomakeapplicationto
the proper Collector for the registration thereof within fifteen days after the vessel becomes
subjecttosuchregistration.
Avesselofthreetonsgrossorlessshallnotberegistered,unlesstheownershallsodesire,nor
shalldocumentsorlicensesofanykindberequiredforsuchvessel,buttheproperfeeshallbe
charged for admeasurement, when admeasurement is necessary, except when the same is
engagedintowingorcarryingofarticlesandpassengersforhire.
SECTION 803. Where Registration to be Effected. The registration of a vessel shall be
effectedatitshomeport,beingaportofentry,orattheportofentryofthedistrictofthevessels
homeport.
SECTION804.DatatobeNotedinRegisterofVessels.Intheregisterofvessels,tobekept
ateachportofentry,thefollowingfactsconcerningeachvesselthereregisteredshallbenoted
insuchformanddetailastheCommissionershallprescribe:
a.Nameofvessel.
b.Rigofvessel.
c.Materialofhull.
d.Principaldimensions.
e.Grosstonnage.
f.Nettonnage.
g.Wherebuilt.
h.Yearwhenbuilt.
i.Name,citizenship,nationalityandresidenceofowner.
j.DateofissuanceofcertificateofPhilippineregistry.
k.Anymaterialchangeofconditioninrespecttoanyoftheprecedingitems.
l.AnyotherfactrequiredtobetherenotedbytheregulationsoftheBureauofCustoms.
SECTION 805. Record of Documents Affecting Title. In the record of transfers and
encumbrancesofvessels,tobekeptateachprincipalportofentry,shallberecordedatlength
all transfers, bills of sale, mortgages, liens or other documents which evidence ownership or
directly or indirectly affect the title of registered vessels, and therein shall be recorded all
receipts, certificatesor acknowledgment cancellingor satisfying, in wholeor in part,any such
obligations. Noother recordof anysuch document orpaper shallbe requiredthan suchas is
affectedhereunder.
SECTION 806. Certificate of Philippine Registry. Upon registration of a vessel of domestic
ownership,andofmorethanfifteentonsgrossacertificateofPhilippineregistryshallbeissued
forit. Ifthevessel isof domesticownershipand offifteentons grossor less,thetaking ofthe
certificateofPhilippineregistryshallbeoptionalwiththeowner.
Domestic ownership, as used in this section, means ownership vested in citizens of the
Philippines,orcorporationsorassociationsorganizedunderthelawsofthePhilippinesatleast
seventyfive per centum of the capital stock of which is wholly owned by citizens of the
Philippines, and, in the case of corporations or associations which will engage in coastwise
trade the president or managing directors thereof shall be such citizens: Provided, That the
certificateofPhilippineregistryissuedtoavesselpriortotheapprovalofthisCodeshallnotbe
affected:Provided, further,That anyvessel ofmorethan fifteentons grosswhich onFebruary
eight,nineteenhundredandeighteen,hadacertificateofPhilippineregistryunderexistinglaw,
shall likewise be deemed a vessel of domestic ownership if there has been no change in its
ownership or if the stock of the association or corporation owning such vessel has not been
transferred to persons who are not citizens of the Philippines, and if any such vessel should
have been totally lost through shipwreck, collision or any other marine disaster, while being
lawfullyoperated,itmaybereplacedwithanothervesselofthesameorlessertonnagebythe
same person, associationor corporation owning andoperating same by virtueof this section,
under such terms and conditions as may be prescribed by the Commissioner consistent with
publicpolicyand withtheviewof itsutilityforgovernmentservice incaseofwar oranypublic
emergency: Provided, further, That the controlling interest in the corporation shall not be
consideredasheldbycitizensofthePhilippines:(a)ifatleastseventyfivepercentofthestock
isnotheldbysuchcitizensandsuchstockissubjecttoanytrustorfiduciaryobligationinfavor
of any person not a citizen of the Philippines (b) if the majority of stock in said corporation
entitledtovoteisnotinthehandsofcitizensofthePhilippines(c)ifbymeansofacontractor
agreement,themajorityofthestockcanbevoteddirectlyorindirectlyinfavorofanypersonnot
a citizen of the Philippines or (d) if by any other means, the control of the association or
corporation is conferred upon or allowed to be exercised by any person not a citizen of the
Philippines.
SECTION807.WhenControlisDeemednotHeldbyCitizensofthePhilippines.Itshallnot
be considered that seventyfive per centum of the capital stock of a corporation is held by
citizens ofthe Philippines:(a) ifthe certificatesof seventyfiveper centumof thecapital stock
are notheld bysuch citizensand such certificatesare subjectto sometrust orother fiduciary
obligationinfavor ofapersonnot acitizenofthe Philippines(b)ifseventyfive percentumof
thestockofsaidcorporationentitledtovoteisnotinthehandsofcitizensofthePhilippines(c)
if by means of some contract or agreement morethan twentyfive per centum of the stock in
such corporation can be voteddirectly or indirectly in favor of any personnot a citizen of the
Philippinesor(d)ifbyanyothermeans,thecontrolofanyinterestinthecorporationinexcess
oftwentyfivepercentumhasbeenconferreduponorisallowedtobeexercisedbyanyperson
notacitizenofthePhilippines.
The provisions of this section shall be applicable to the administrators and trustees of all
personscomingunderitsprovisionsandtothesuccessorsorassignsofsuchpersons.
SECTION808.CertificateofOwnership.Uponregistrationofavesselofmorethanfivetons
gross,acertificateofownershipshallbeissuedforit,ifthevesseldoesnottakeacertificateof
Philippine registry. If such vessel is of five tons gross or less, the taking of a certificate of
ownershipshallbeoptionalwiththeowner.
SECTION 809. Form and Contents of Certificate of Philippine Registry. The certificate of
PhilippineregistryshallbeinsuchformasshallbeprescribedbytheCommissioner,anditshall
showthatthe vesselisengagedin legitimatetradeandis entitledtoprotectionand flagofthe
Philippines.
SECTION 810. Privileges Conferred by Certificate of Philippine Registry. A certificate of
Philippine registry confers upon the vessel the right to engage, consistently with law, in the
Philippinecoastwise tradeand entitlesitto theprotectionof theauthorities andtheflag ofthe
Philippines in all ports and on the high seas, and at the same time secures to it the same
privilegesandsubjectsittothesamedisabilitiesas,underthelawsofthePhilippines,pertainto
foreignbuiltvesselstransferredabroadtocitizensofthePhilippines.
SECTION 811. Investigation Into Character of Vessel. No application for a certificate of
Philippine registry shall be approved until the Collector is satisfied from an inspection of the
vesselthatitisengagedordestinedtobeengagedinlegitimatetradeandthatitisofdomestic
ownershipassuchownershipisdefinedinsectioneighthundredandsixhereof.
ACollectormayatanytimeinspectavesselorexamineitsowner,master,creworpassengerin
order toascertain whether thevessel isengaged in legitimatetrade and isentitled tohave or
retainthecertificateofthePhilippineregistry.
TheCollectormayatanytimemakeanadministrativeinvestigationastotheownershiportitle
of any vessel engaged in the coastwise trade and whether such title or ownership is in
accordancewiththerequirementsoflawandanyvesselsold,transferredormortgagedtoany
person not a citizen of the Philippines without previous approval of the President of the
Philippines, or leased or chartered to any citizen or national of a country with which the
Philippines has no diplomatic relations, or put under foreign registry or flag without such
approval, oroperated inviolation of anyof theprovisions ofthis Code, shallbe seizedby the
Government of the Republic of the Philippines and any person, corporation, company or
associationviolating anyoftheprovisions ofthissectionshall beguiltyofa misdemeanorand
bepunishedbyafineofnotmorethanfivethousandpesosorimprisonmentfornotmorethan
five years, or both: Provided, That in the event the person guilty of such violation is a
corporation,companyorassociation, themanageror,inhisdefault, thepresidentthereofshall
becriminallyresponsibleforsuchviolation.
SECTION 812.License ofYachts Exclusivelyfor Pleasure. TheCommissioner maylicense
yachtsusedandemployedexclusivelyaspleasurevesselsownedbyFilipinocitizens,onterms
which will authorize them to proceed from port to port of the Philippines and to foreign ports
withoutenteringorclearingatthecustomhouse:Provided,however,Thatanyyachtsolicensed,
upon arriving from a foreign port in the Philippines after having previously advised the
Commissionerbytelegraphofitsprobablearrival,shallenterataportofentryinthePhilippines
andshallimmediatelyreportitsarrivaltothecustomsauthorities.Suchlicenseshallbeinsuch
form as the Commissioner shall prescribe. Such vessels shall have their name and port of
registrationplacedonsomeconspicuousportionoftheirhulls,andinallrespectsbesubjectto
thelawsofthePhilippines,andshallbeliabletoseizureandforfeitureforanyviolationofthese
provisions.
SECTION813.ViolationbyMasterorOwner.Anymasterorownerviolatingtheprovisionsof
the preceding section shall be liable to a fine of from five thousand pesos in addition to any
otherpenaltyimposedbylaw.
SECTION814.IdentificationofYachtsandOwners.Fortheidentificationofyachtsandtheir
owners, a commission to sail for pleasure in any designated yacht owned by a citizen of the
PhilippinesdesignatingtheparticularcruisemaybeissuedbytheCommissionerandshallbea
token of credit to any Filipino official and to the authorities of any foreign power. All such
licensedyachtsshalluseasignaloftheform,sizeandcolorsprescribedbytheCommissioner.
SECTION815.ReportofAccidenttoVessel.WhenanyPhilippinevesselrequiredtoregister
sustainsorcausesanyaccidentinvolvinglossoflife,materiallossofproperty,orseriousinjury
to any person, or receives any damage affecting her seaworthiness or her efficiency, the
managing owner, agent or master of such vessel shall,by the first available mail send to the
Collectorofthedistrictwithinwhichsuchvesselbelongsorofthatwithinwhichsuchaccidentor
damage occurred, a report thereof, stating the name of the vessel, the port to which she
belongs, andthe placewhere she was,the natureand probable occasionof thecasualty, the
numberandnamesofthoselostandtheestimated amountoflossordamagetothevesselor
cargoandshallfurnishsuchotherinformationasshallbecalledfor.
Whenthemanagingowneroragentofsuchvesselhasreasontobelievethatithasbeenlost,
heshallpromptlysendnotice inwritingtotheCollectoratherhome portgivingadviceofsuch
loss and the probable occasion therefor, stating the nameof the vessel and the names of all
personsonboardsofarasthesamecanbeascertained,andshallfurnish,uponrequestofthe
Collector,suchadditionalinformationasshallberequired.
SECTION 816. Application of Shipping Laws to Government Boats. Vessels owned or
operated by the Government shall not be subject to the requirement of this Code relative to
registration and navigation except in so far as prescribed in the regulations of the Bureau of
Customs.
SECTION817.RevocationofCertificate.WhenitshallappeartotheCommissionerthatany
certificateofPhilippineregistryorcertificateofownershipwasillegallyorimproperlyissued,he
maycancelthesame.
SECTION 818. Inspection of Hulls, Boilers and Other Constructional Features. In the
exercise ofthe authorityconferred uponthe Bureauof Customsover thecoastwise tradeand
overPhilippinevesselsandshippinggenerally,itshallbethedutyoftheCommissionertocause
adequatetechnicalinspectionstobemadefromtimetotimeandasoccasionmayrequireofthe
hulls,engines,boilersandothermechanicalandconstructionalfeaturesofallvesselsofforeign
orprivateownershipnavigatinginanywatersofthePhilippines,oncommontraderoutesopen
togeneralorcompetitivenavigations,andcarryingpassengersfromanyportofthePhilippines,
toanyotherplaceorcountryandtofixthestandardwhichmustbeattainedinrespectthereto:
Provided, however, That every vessel of foreign registry holding a certificate issued under
Regulation 11 or 12 of the International Conference on Safety of Life at Sea, 1948, shall be
exemptfromanyinspectionsavethatwhichmaybenecessaryforthepurposeofverifyingthe
saidcertificateandwhethertheconditionsoftheshipsseaworthinesscorrespondssubstantially
with that stated in the certificate: Provided,further, That vessels belonging to countries which
arenot signatoriesto theInternationalConference onSafety ofLifeat Sea,1948, whichhave
inspection laws similar to those of the Philippines, shall, if the laws of said countries grant
reciprocalrightstovesselsofPhilippineregistry,beexemptfromanyinspectionsavethatwhich
may be necessary toconvince customs authorities that the condition ofthe vessel, its boilers
andlifesavingequipmentareasstatedinthecurrentcertificateofinspection.
The hulls, engines and boilers of all steam vessels engaged in coastwise traffic shall be
inspectedat leastonce ayear orin caseof thehulls ofa woodenvessel, atleast onceevery
twoyears.
SECTION819.InspectionCertificate.Acertificateofinspectionshallbeissuedtoavesselif
itshallbefounduponinspectionthatsaid vesselconformswiththerequirementsapplicableto
it:Provided,ThatanyvesselofPhilippineregistryarrivingfromaforeignportwithanunexpired
certificate issued, upon the request of the Philippine Government, by a foreign government
signatoryto theInternationalConferenceon SafetyofLifeat Sea,1948,shallbe exemptfrom
any inspection save that which may be necessary to convince customs authorities that the
conditionoftheshipsseaworthinesscorrespondssubstantiallytothatstatedinthecertificate,in
which case the vessel shall be entitled to have a certificate of inspection issued to it. If the
conditionoftheships seaworthinessdoesnotcorrespondtothatstated inthecertificate,then
the ship shall not be permitted to proceed to the sea without securing a new inspection
certificate.
SECTION820.SanitaryInspection.ItshallbeincumbentupontheCommissionertoprovide
an adequate system of sanitary inspection for Philippine vessels. To this end a sanitary
inspectormaybeappointedfortheportofManila.Attheotherrespectiveports,thefunctionof
sanitaryinspector maybe exercisedby thesurveyoror otherofficial thereuntodeputed bythe
Collector.Itshallbethedutyofthesanitaryinspectorbypersonalexaminationtoascertainthe
sanitary condition of vessels subject to inspection by him and to see that the sanitary
regulations of the Bureau of Customs are fully complied with, and a clearance shall not be
grantedtoanysuchvesseluntilthesanitaryinspectorshallsocertify.
SECTION 821. FireFightingApparatus and LifeSaving Equipment. The regulations of the
Bureauof Customsshall prescribethemechanical equipmentand fireapparatusto becarried
onPhilippinevesselsforthepurposeofpreventingandextinguishingfires.
Such vessels shall also be required to carry lifesaving equipment, consisting of boats, life
preservers and other devices, to be prescribed by regulation, sufficient for the safety of the
passengersandcrewincasesofemergencyandprovisionshallbemadeforadequatemeans
ofutilizingsuchequipment.
SECTION822.CertificationofApplicantforMarineOfficer.IftheBoardofMarineExaminers
shall findthat theexperience, habitsand character ofan applicantare suchas towarrant the
belief that he can safely be entrusted with the duties and responsibilities of the position for
whichhemakesapplicationandthattheapplicanthasinotherrespectscompliedwiththeother
requirements of law, it shall so certify to the Bureau of Customs which office shall issue the
appropriatecertificate.
SECTION823.IssuanceofCertificates.(a) Candidatesformateandmasterhavingpassed
therequisiteexaminationshallbeentitledtoacertificateentitlingthemtonavigateinanyocean.
(b) Candidates for patron in major coastwise trade having passed the requisite examination
shallbeentitledtocertificatesauthorizingthemtonavigateinthePhilippinecoastwisetrade.
(c)Candidatesforpatronintheminorcoastwisetradehavingpassedtherequisiteexamination
shallbeentitledtocertificatesauthorizingthemtonavigateupontheseas,harbors,bays,rivers
orlakesforwhichtheyhaveshownproficiencyandathoroughpracticalknowledge.
(d)Candidatesformarineengineershavingpassedtherequisiteexaminationsshallbeentitled
to certificates authorizing them to navigate as such engineers on vessels of any tonnage
propelledbyanykindofmachinery.
(e)Candidatesformotorengineershavingpassedtherequisiteexaminationsshallbeentitledto
certificates authorizing them to act as such motor engineers on vessels of any tonnage
propelledbyinternalcombustionengines.
SECTION 824. Form of Certificate. The several certificates herein provided for shall be
issued in the form of diplomas signed by the Commissioner and countersigned by the
department head and shall entitle the holders thereof to navigate in accordance with the
authority contained in them and shall not be suspended nor revoked except as hereinafter
provided.
SECTION825. PhysicalExamination ofHolders ofCertificate. Oncein everyfive years,all
holdersofmarinecertificatesshallberequiredtoundergoaphysicalexaminationtodetermine
their fitness to continue navigating. Any person who upon such examination is found to be
physicallyunfitfortheserviceshallthereafterbedisqualifiedfromengagingtherein.
SECTION826.Reinstatements.Anypersonwhohasheldtheofficeofcaptain,mate,master
or engineerand whoselicense orcertificate hasbeen revokedon accountof physicaldefects
shallbeentitledtoreinstatementuponthefavorable certificateofaphysicianappointedbythe
Commissionertomakeasecondexamination.
SECTION 827. Marine Investigation and Suspension or Revocation of Marine Certificate.
There shall be maintained in the Bureau of Customs at Manila a Board of Marine Inquiry to
consist of five members, to wit: The Surveyor of the Port as chairman ex officio, two master
marinesandtwochiefengineersofthePhilippinemerchantmarine,whoshallbeappointedby
the departmenthead. Themembers ofthe boardshall receivea perdiem oftwenty pesosfor

each day of not less than seven hours of service rendered in connection with marine
investigations.Threememberspresentshallconstituteaquorumforthetransactionofbusiness.
IncaseofinabilityorabsenceoftheSurveyorofthePort,atemporarychairmanmaybechosen
by the members from among themselves. Such board shall have the power to investigate
marine accidents and professional conduct of marine officers, giving the party affected an
opportunity to be heard in his defense. The decision of the Commissioner based upon the
findings and recommendations of the board, reprimanding a licensed marine officer or
suspending or revoking any marine certificate on account of professional misconduct,
intemperate habits, negligence or incapacity shall be final, unless, within thirty days after its
promulgation, an appeal is perfected and filed with the department head who may confirm,
revokeormodifysaiddecision.
Rulesandregulationsgoverningtheprocedureofmarineinvestigationsshallbepromulgatedby
thedepartmenthead.
The Commissioner may, with the approval of the department head authorize the collectors to
appoint boards forthe purpose of investigatingmarine accidents or chargespreferred against
themarineofficersintheirrespectivedistricts.Theproceedingsofsuchinvestigations,together
with findings and recommendations of said board shall be submitted, through the
Commissioner,totheBoardofMarineInquiry,Manila,forfinalreviewandrecommendation.
In order to safeguard lives and properties at sea, a Collector may withhold clearance of any
Philippine vessel whenever he has reasonable cause to fear that the mental condition or
capacity,whetherpermanentorotherwise,ofhermaster,mateorengineerunderinvestigation,
pendingthefinaldecisionthereonsowarrants.
SECTION 828. Fees for Insurance of Certificates. Any person to whom any certificate as
master,mate,patronorengineerisissued,uponexaminationorbywayofexchangeshallpay:
Foracertificateasmaster,sixtypesos.
First,secondandthirdmates,andmajorpatron,fortypesos.
Chiefmarineormotorengineer,sixtypesos.
Second,thirdandfourthmotorengineers,fortypesos.
Bay,riverandlakemotorengineerandpatrons,thirtypesos.
SECTION829.CitizenshipofPersonnelonBoardVessels.NoPhilippinevesseloperatingin
thecoastwisetradeoronthehighseasshallemployanyofficeroranymemberofthecrewwho
isnotacitizenofthePhilippines.
SECTION 830. Complement of Watch and Engineroom Officers on Philippine Vessels.
EveryvesselregisteredinthePhilippinesshallhavethefollowingofficers:
(a) Every steam vessel with a gross tonnage of fifteen hundred tons or more shall have the
followingwatchofficers:onemaster,onefirstmate,onesecondmateandonethirdmate.
(b) Every steam or motorvessel with a gross tonnage of seven hundredbut less than fifteen
hundredtons,shallhavethefollowingofficers:onemaster,onefirstmateandonesecondmate.
(c) Every steam or motor vessel with a gross tonnage of two hundred and fifty but less than
sevenhundredtons,shallhavethefollowingofficers:onemaster,onefirstmateorsecondmate
andonethirdmate.
(d)Everyvesselwithagrosstonnageofonehundredbutlessthantwohundredandfiftytons,
shallhavethefollowingofficers:onefirstmateoronepatroninthemajorcoastwisetrade,who
shall havecharge ofthe vesselas master,and onesecond orthird mateor onepatron inthe
minor coastwisetrade, asmate butwhen suchvessels makeruns ofmore thantwo hundred
milesmeasuredfromthepointofdeparturetothelastpointofcall,theyshallcarrytwomates,
whomaybeoftheclassofthirdmateorpatronintheminorcoastwisetrade.
(e)Every steamormotorvessel withagross tonnageofone hundredtonsorless, shallhave
the following officers: one patron in the minor coastwise trade who shall have charge of the
vesselasmasterbutwhensuchvesselnavigatesmorethantwelvehoursbetweenthevessels
homeportand lastportofcall itshallcarrya matewhoshallbe atleastapatron intheminor
coastwisetrade:Provided,That uponwrittenapplication,theowneroragent ofamotorvessel
underthirtyfivegrosstonsoperatinginplaceswherelicensedofficersarenotavailable,maybe
permittedbytheCommissionerundersuchconditionsasthelattermayrequire,tooperatesuch
vessel without such licensed officers, for a reasonable time, in the discretion of the
Commissioner:Provided,further,Thatsuchpermitshallbegrantedonlytovesselsunderthirty
fivegross tonsregisteroperating withinaradius ofnotmorethan onehundredmiles fromthe
principal port of operation or home port of the vessel, at the risk and responsibility of the
operatorandowner,andatadistancefromshoreofnotmorethansixmiles.
(f) Every vessel with a gross tonnage of five hundred of over shall carry, in addition to her
complement of watch and engineroom officers established by this section at least one
supercargo or purser whose duty it shall be, under the orders of the master, to receive and
deliverthecargoandberesponsibletherefor,andtoperformsuchotherdutiesasdonotrequire
technical nautical knowledge. On vessels required by this section to carry a supercargo, the
watch officers shall not be required to render services other than those appertaining to their
respective technical branches and nothing contained it this section shall be construed as
preventingmarinersfromtakinganadditionalmateinlieuofthesupercargoabovementioned.
(g) Every sailing vessel or sailing vessel with auxiliary engine of one hundred and fifty gross
tonnage or over, shall carry as officers, one patron in the major coastwise trade or one first
mate,asmasterandeverysailingvesselofthirtyfivegrosstonnageorover,butlessthanone
hundred and fifty gross tonnage with or without auxiliary engine, shall be commanded by a
patronintheminorcoastwisetrade.
(h)Everyvesselengaged inthetowingoflogs,lumberbambooor lorchas,lighters,orothers,
on voyages of more than twelve hours duration, shall carry, in addition to full complement of
deckofficersapplicabletoitsgrosstonnageshallcarryonemate,whoshallbeapatroninthe
minorcoastwisetradeorathirdmate.
(i) Everyvessel navigatingnot morethan twelvehours betweenits homeport andlast portof
callandnavigatingduringdaytimeonlyshallhavethefollowingcomplementofengineers:
Uptoonehundredtwentyhorsepower,onefourthengineer.
Fromonehundredandtwentyonehorsepowerupward,onethirdandonefourthengineers.
Onethirdengineer toactaschiefengineer andonefourthengineerwhenthe motivepoweris
overtwohundredfiftyhorsepower.
(j) Everyvessel navigatingmore thantwelve hoursbetween itshome portand thelast portof
callandnavigatingatnight,shallcarrythefollowingcomplementofengineers:
Less thantwo hundredand fiftyhorsepower, onechief engineerwith rankof secondengineer
andoneengineerwitharankinferiortosecondengineer.
Overtwohundred andfiftybutlessthan fivehundredhorsepower,onechief engineerwiththe
rankofsecondengineerandoneadditionalengineerwitharankinferiortosecondengineer.
Over five hundred horsepower, one chief engineer with a rank of chief engineer, one second
andonethirdengineers:Provided,ThatamotorvesseloftheLCTGrayMarinetypeshallcarry
onethirdandonefourthengineers.
Overonethousandfivehundredhorsepower,onechiefengineer,onesecond,onethirdandone
fourthengineers.
Vessels coming under subsections (i) and (j) of this section shall not be required to have
electricians on board. Their marine engineers shall take care of the electrical work on said
vessels.
(k)Everymotoror steamvesselwithagrosstonnageofnot morethanthirtyfiveoperatingfor
pleasureoranypurposeotherthanthetransportationofpassengersorfreightforhireorprofit,
shallberequiredtocarrynotlessthanonelicensednavigatorandonelicensedengineer.Motor
or steam vessels of fifteen gross tonnage or less shall be exempt from the provisions of this
subsectionsubjecttosuchconditionsastheCommissionermayrequire.
SECTION831.Waterson WhichPatronMayNavigate.Nopersonshall bepermittedtoact
as master or mate on any waters other than for which he has been duly licensed as such
patron, andno patron shallbe permitted toact asmaster on anyvessel of agreater tonnage
thanforwhichheislicensed:Provided,Thatwhentherearenolicensedpatronsavailable,the
Commissionermaypermitotherlicensedmarineofficerstoactasmasterormateonvesselsof
a tonnage and in waters where, according tothe law, vessels must navigate, commanded by
licensed patrons, for a period to exceed six months and subject to such conditions as said
officialmayprescribe.
PART2
CoastwiseTrade
SECTION901.PortsOpentoCoastwiseTrade.AllportsandplacesinthePhilippinesshall
be open to vessels lawfully engaged in the coastwise trade subject to the provisions of law
applicableinparticularcases.
SECTION 902. Vessels Eligiblefor Coastwise Trade. The right toengage in the Philippine
coastwisetradeislimitedtovesselscarryingacertificateofPhilippineregistry.
SECTION 903. License for Coastwise Trade. All vessels engaging in the coastwise trade
mustbedulylicensedannually.
SECTION904. PhilippineCoastwiseEmblem. Vessels engagedinthe Philippinecoastwise
trade shall fly at the mainmast the Philippine coastwise emblem, consisting of a rectangular
whiteflagwithoneblueandoneredstarsrangedfromstafftotipinthehorizontalmedianline.
SECTION 905. Transportation of Passengers and Articles Between Philippine Ports.
PassengersshallnotbereceivedatonePhilippineportforanyothersuchportbyavesselnot
licensed for the coastwise trade, except upon special permission previously granted by the
Collectorand subjecttothe samequalification,articles embarkedat adomesticport shallnot
betransportedtoanyotherportinthePhilippines,eitherdirectlyorbywayofaforeignport,or
foranypartofthevoyage,inanyothervesselthanonelicensedforthecoastwisetrade.
SECTION906.RequirementofManifestinCoastwiseTrade.Manifestsshallberequiredfor
cargo and passengers transported from one place or port in the Philippines to another only
whenoneorbothofsuchplacesisaportofentry.
SECTION 907. Manifests Required Upon Departure FromPort of Entry. Prior to departure
fromaportofentry,themasterofavessellicensedforthecoastwisetradeshallmakeoutand
subscribe duplicate manifests of the whole of the cargo and all of the passengers taken on
board such vessels, specifying in the cargo manifests the marks the marks and numbers of
package, theport of destination,and the namesof theconsignees, together withsuch further
informationasmayberequired,andinthepassengermanifests,thename,sex,age,residence,
portofembarkation,anddestinationofallpassengers,togetherwithsuchfurtherinformationas
mayberequired.HeshalldeliversuchmanifeststotheCollector,orothercustomsofficialduly
authorized, beforewhom heshall swearto the bestof hisknowledge andbelief, inrespect to
thecargomanifests,thatthegoodsthereindescribed,ifforeign,wereimportedlegallyandthat
the duties,taxes andother chargesthereon havebeen paidor secured,and inrespect tothe
passenger manifests, that the information therein contained is true and correct as to all
passengerstaken onboard.Thereupon, thesaidCollector,or customsofficial,shall certifythe
same on the manifests, the original of which he shall return to the master with a permit
specifyingthereon,generally,the ladingonboardsuchvessel,and authorizinghimtoproceed
tohisportofdestination,retainingtheduplicates.
SECTION 908. Manifests Required Prior to Unlading at Port of Entry. Within twentyfour
hoursafterthearrivalataportofentryofavesselengagedinthecoastwisetrade,andpriorto
the unladingof any part ofthe cargo, themaster shall deliverto the Collector orother proper
customs official complete manifests of all the cargo and passengers brought into said port,
togetherwiththeclearancemanifestsofcargoandpassengersforsaidportgrantedatanyport
orportsofentryfromwhichsaidvesselmayhaveclearedduringthevoyage.
SECTION 909. Departure of Vessel Upon General Manifest. The Commissioner may by
regulationpermit avesselto departcoastwisefrom aport ofentryupon thefilingof ageneral
manifestbythemasterthereof,theowners,agentsorconsigneesbeingrequiredtopresentthe
properdetailedmanifestwithinfortyeighthoursafterthedepartureofthevessel.
SECTION910.BayandRiverLicense.Annuallicensesauthorizingvesselsofanytonnageto
engage in the business of towing or carrying of articles or passengers in the bays, harbors,
riversandinland watersnavigablefromthesea shallbeissuedbytheCollector ofthevarious
portsof entryundertheconditions hereinbelowprescribedandexcept asotherwiseexpressly
provided,no vesselshall bepermitted toengage inthis characterof businessuntil theproper
licensethereforhasbeenprocured.
Abayandriverlicenseshallspecifytheparticularportorotherbodyofwaterinwhichthevessel
inquestionmayengageinbusinessasaforesaid.
SECTION911.VesselsEligibleforBayandRiverLicense.Tobeeligibleforthebayandriver
license, a vessel must be built in the Philippines, and the ownership of such vessel must be
vested in: (a) citizens of the Philippines (b) domestic corporations or companies seventyfive
percentumofwhosecorporatecapitalbelongstocitizensofthePhilippines:Provided,Thatthe
presentownersofvesselswithbayandriverlicenseunderexistinglawwhodonotpossessany
of the requirements herein prescribed may nevertheless continue operating such vessels as
eligibleforsaidbayandriverlicense.
SECTION912.Exemptionof CertainCraftfromRequirementofBayand RiverLicense.No
bayandriverlicenseshallberequiredofanyofthefollowingclassesofvessels:
a.Vesselsofthreetonsnetorless.
b.Yachts,launchesandothercraftusedexclusivelyforpleasureandrecreation.
c. Ships boats and launches bearing the name and home port of the vessel plainly marked
thereon.
d.VesselsownedbytheGovernmentofthePhilippines.
The exemptionof any vesselshall at once ceaseif it engagesin the businessof transporting
cargoorpassengers,forhire.
SECTION913.RevocationofLicense.TheCommissionermay,forcauseatanytime,revoke
anycoastwiselicenseorbayandriverlicense.
TITLEIII
VesselsandAircraftinForeignTrade
PART1
EntranceandClearanceofVessels
SECTION 1001.Ports Opento Vessels Engagedin ForeignTrade Dutyof Vesselto Make
Entry. Vessels engaged in the foreign trade shall touch at ports of entry only, except as
otherwisespeciallyallowedandeverysuchvesselarrivingwithinacustomscollectiondistrictof
thePhilippinesfromaforeignportshallmakeentryattheportofentryforsuchdistrictandshall
besubjecttotheauthorityoftheCollectoroftheportwhilewithinhisjurisdiction.
The master of any war vessel employed by any foreign government shall not be required to
reportandenteronarrivalinthePhilippines,unlessengagedinthetransportationofarticlesin
thewayoftrade.
SECTION1002. ControlofCustoms OfficialoverBoardingor LeavingofIncoming Vesseland
overOtherVesselsApproachingtheFormer.Uponthearrivalinportofanyvesselengaged
inforeigntrade,itshallbeunlawfulforanyperson(exceptthepilot,consul,quarantineofficials,
customs officials or other duly authorized persons) to board or leave the vessel without the
permission of the customsofficial in charge and it shall likewise beunlawful for any tugboat,
rowboat or other craft to go along side and take any person aboard such vessel or take any
person therefrom, except asaforesaid, or loiter near or alongside such vessel. Unauthorized
tugboats, and other vessels shall keep away from such vessel engaged in foreign trade at a
distanceofnotlessthanfiftymeters.
SECTION1003.QuarantineCertificateforIncomingVessel.Entryofavesselfromaforeign
portorplaceoutsideofthePhilippinesshallnotbepermitteduntilithasobtainedaquarantine
certificateissuedbytheBureauofQuarantine.
SECTION 1004. Documents to be Produced by Master Upon Entry of Vessel. For the
purposeofmakingentryofavesselengaged inforeigntrade,themasterthereofshallpresent
thefollowingdocuments,dulycertifiedbyhim,tothecustomsboardingofficial:
a.Theoriginalmanifestofallcargodestinedfortheport,tobereturnedwiththeindorsementof
theboardingofficial
b.Threecopiesofthesamemanifest,oneofwhich,uponcertificationbytheboardingofficialas
tothecorrectnessofthecopy,shallbereturnedtothemaster
c.Twocopiesofstorelist
d.Onecopyofpassengerlist
e.Onecopyofthecrewlist
f. The original of all through cargo manifest, for deposit, while in port, with customs official in
chargeofthevessel
g.Apassengermanifestofallaliens,inconformitywiththerequirementoftheimmigrationlaws
inforceinthePhilippines
h.Theshippingarticlesandregisterofthevessel,ifofPhilippineregistry.
SECTION1005.ManifestRequiredofVesselFromForeignPort.Everyvesselfromaforeign
portmusthaveonboardacompletemanifestofallhercargo.
AllofthecargointendedtobelandedataportinthePhilippinesmustbedescribedinseparate
manifestsforeachportofcalltherein.Eachmanifestshallincludetheportofdepartureandthe
port of delivery with the marks, numbers, quantity and description of the packages and the
names of the consignees thereof. Every vessel from a foreign port must have on board
completemanifestsofpassengersandtheirbaggage,intheprescribedform,settingforththeir
destination and all particulars required by the immigration laws and every such vessel shall
have prepared for presentation to the proper customs official upon arrival in ports of the
Philippinesacompletelistofallseastoresthenonboard.Ifthevesseldoesnotcarrycargoor
passengersthemanifestmustshowthatnocargoorpassenger,asthecasemaybe,iscarried
fromtheportofdeparturetotheportofdestinationinthePhilippines.
A cargo manifest shall in no case be changed or altered after entry of the vessel, except by
meansofan amendmentbythemaster, consigneeoragentthereof,under oath,andattached
to the original manifest: Provided, however, That after the invoice and/or entry covering an
importation havebeen received and recordedin the officeof the appraiser, noamendment of
the manifest shall be allowed, except when it is obvious that a clerical error or any other
discrepancy has been committed in the preparation of the manifest, without any fraudulent
intent,discovery ofwhich couldnot havebeenmade untilafter examinationof theimportation
hasbeencompleted.
SECTION1006.TranslationofManifest.Thecargomanifestandeachcopythereofshallbe
accompaniedbyatranslation intotheofficiallanguageofthePhilippines, iforiginallywrittenin
anotherlanguage.
SECTION1007.ManifestsforAuditorandCollectorPaperstobeDepositedwithConsul.
Immediatelyafter thearrivalof avesselfrom aforeign port,themaster shalldeliveror mailto
theAuditor General, Manila, a copy of the cargo manifest properly indorsed by the boarding
officer, and within twentyfour hours after arrival, he shall present to the Collector the original
copy of the cargo manifest and, for inspection, the ships register or other document in lieu
thereof, together with the clearance and other papers granted to the vessel at the port of
departureforthePhilippines.
Ifthevesseldoesnotdepartwithinfortyeighthoursfromthetimeofitsarrival,theregisterand
othershipping documentsshall bedepositedwith theconsul ofthenation towhich thevessel
belongs.
Thepersonacting forthevesselinthe mattersabovespecifiedshallfurnish suchevidenceas
may be required by the Collector showing that the manifest has been supplied to theAuditor
and,inthepropercase,thattheregisterhasbeendepositedwiththeconsul.
SECTION1008.TransitCargo.Whentransitcargofromaforeignportorotherlocalportsis
forwarded from the port of importation, separate manifest, in triplicate, shall be presented by
eachcarrier.
SECTION1009.ClearanceofForeignVesselsToandFromCoastwisePorts.Passengersor
articlesarrivingfromabroaduponaforeignvesselmaybecarriedbythesamevesselthrough
anyportofentrytotheportofdestinationinthePhilippinesandpassengersdepartingfromthe
PhilippinesorarticlesintendedforexportmaybecarriedinaforeignvesselthroughaPhilippine
port.
Upon such reasonable condition as he may impose, the Commissioner may clear foreign
vessels for any port and authorize the conveyance therein of either articles or passengers
broughtfromabroaduponsuchvesselsandhemaylikewise,uponsuchconditionsashemay
impose,allowaforeignvesseltotakecargoandpassengersatanyportandconveythesame
uponsuchvesseltoaforeignport.
SECTION 1010. Requirement as to Delivery of Mail. A vessel arriving within a collection
district inthe Philippinesshall not bepermitted to makeentry orbreak bulk untilit ismade to
appear,tothesatisfactionoftheCollector,that themaster,consigneeoragentofthevesselis
ready to deliver to the postmaster of the nearest post office all mail matter on board of such
vesseland destinedforthat port.Collectorsare authorizedto examineandsearch vesselsfor
mailcarriedcontrarytolaw.
SECTION 1011.Production ofPhilippine Crew. Themaster ofa Philippinevessel returning
from abroad shall produce the entire crew listed in the vessels shipping articles and if any
member be missing, the master shall produce proof satisfactory to the Collector that such
member has died, absconded, has been forcibly impressed into other service, or has been
dischargedandincaseofdischargeinaforeigncountry,heshallproduceacertificatefromthe
consul, viceconsul or consular agent of the Philippines there residing, showing that such
dischargewaseffectedwiththeconsentoftherepresentativeofthePhilippinesaforesaid.
SECTION 1012. Record of Arrival and Entry of Vessels. A record shall be made and kept
opentopublicinspectionineverycustomhouseofthedatesofarrivalandentryofallvessels.
SECTION1013.ArrestofVesselDepartingBeforeEntryMade.Whenavesselarrivingwithin
the limits of a collectiondistrict from a foreign port departs or attemptsto depart before entry
shallhavebeenmade,notbeingthereuntocompelledbystressofweather,duressofenemies,
orothernecessity,theCollectororsurveyoroftheportorthecommanderofanyrevenuecutter
mayarrestandbringbacksuchvesseltothemostconvenientport.
SECTION 1014. Discharge of Ballast. When not brought to port as article, ballast of no
commercialvaluemaybedischargeduponpermitgrantedbytheCollectorforsuchpurpose.
SECTION1015.TimeforUnladingofCargo.Articlesbroughtinavesselfromaforeignport
shallbeunladenonlyduringregularworkinghoursonregularworkdays.Unladingatanyother
time or day may only be done upon authority of the Collector conditioned on the payment of
lossesandovertimepaybytheinterestedparties.
SECTION1016.EntranceofVesselthroughNecessity.Whenavesselfromaforeignportis
compelled by stress of weather or other necessity to put into any other port than that of her
destination,themaster,withintwentyfourhoursafterherarrival,shallmakeprotestunderoath
settingforththecausesorcircumstancesofsuchnecessity.Thisprotest,ifnotmadebeforethe
Collector,mustbeproducedtohim,andacopythereoflodgedwithhim.
Withinthesametime,themastershallmakereporttotheCollectorifanypartofthecargowas
unladen from necessity or lost by casualty before arrival, and such fact should be made to
appearbysufficientprooftotheCollectorwho shallgivehisapprovaltheretoandtheunlading
shallbedeemedtohavebeenlawfullyeffected.
SECTION 1017. Unlading of Vessel in Port from Necessity. If the situation is such as to
require the unlading of the vessel pending sojourn in port, the Collector shall, upon sufficient
proofofthenecessity,grantapermittherefor,andthearticlesshallbeunladenandstoredunder
thesupervisionofthecustomsauthorities.
At the request of the master of the vessel or of the owner thereof, the Collector may grant
permissiontoenterandpaytheduties,taxesandotherchargeson,anddisposeof,suchpartof
the cargo as may be of perishable nature or as may be necessary to defray the expenses
attendingthevessel.
Upondeparture, thecargo,or aresiduethereof, maybereladenon boardthevessel, andthe
vesselmayproceedwiththesametoherdestination,subjectonlytothechargeforstoringand
safekeepingofthearticlesandthefeesforentranceandclearance.
No port charges shall be collected on vessels entering through stress of weather or other
causesabovedescribed.
SECTION 1018. Entry and Clearance of Vessels ofa Foreign Government. The entry and
clearance oftransport or supply shipof a foreign governmentshall be in accordancewith the
agreementbyandbetweenthePhilippinesandtheforeigngovernment.
SECTION1019.ClearanceofVesselforForeignPort.Beforeaclearanceshallbegrantedto
any vessel bound to a foreign port, the master, or the agent thereof, shall present to the
Collectorthefollowingproperlyauthenticateddocuments:
a.Abillofhealthfromthequarantineofficialorofficialofthepublichealthserviceintheport.
b.Threecopiesofthemanifestofexportcargo,oneofwhich,uponcertificationbythecustoms
officialastothecorrectnessofthecopy,shallbereturnedtothemaster.
c.Twocopiesofthepassengerlist,showingalienandotherpassengers.
d.Theregisterandshippingarticles,ifthevesselisofPhilippineregistry.
e.Theconsularcertificateofentry,ifthevesselisofforeignregistry,whenrequired.
f.Acertificateofthe BureauofPoststotheeffectthatitreceivedtimely noticeofthesailingof
thevessel:Provided,ThattheCollectorshallnotpermitanyvesseltosailforaforeignportifthe
masteroragentthereofrefusestoreceivebagsofmaildeliveredtothesamebytheBureauof
Posts for transportation for reasonable compensation. In case the Director of Posts and said
masteror agentdo notcometo anagreement concerningtheamount ofthe compensationto
be paid for the carriage of the mail, the matter shall be submitted for decision to a Board of
Referees composed of three members appointed, respectively, by the Bureau of Posts, the
agency of the company to which the vessel concerned belongs, and the Bureau of Customs,
whichboardshallfixareasonablerateofcompensation.
SECTION1020.DetentionofWarlikeVesselContainingArmsandMunitions.Collectorsshall
detain any vessel of commercial registry manifestly built for warlike purposes and about to
depart from the Philippines with a cargo consisting principally of arms and munitions of war,
whenthenumberofmenshippedonboardorothercircumstancesrenderitprobablethatsuch
vesselisintended tobeemployedbythe ownerorownerstocruiseor commithostilitiesupon
the subjects, citizens, or property of any foreign prince or state, or of any colony, district, or
people with whom the Philippines is at peace, until the decision of the President of the
Philippinesbe hadthereon, oruntil theowner orownersshall givebond orsecurity, indouble
the valueof the vesseland cargo,that she willnot be soemployed, ifin the discretionof the
Collectorsuchbondwillpreventtheviolationoftheprovisionsofthissection.
SECTION1021.ManifestofExportCargotobeDeliveredtoAuditor.Themastershall,prior
todeparture,deliverormailtotheAuditorGeneral,Manila,thereturnedcopyofthemanifestof
exportcargo.
SECTION 1022.Oath of Master ofDeparting Vessel. The master of suchdeparting vessel
shallstateunderoathtotheeffect:
a. That all cargo conveyed on said vessel, with destination to the Philippines, has been duly
dischargedoraccountedfor.
b. The he has mailed or delivered to theAuditor General Manila, a true copy of the outgoing
cargomanifest.
c. That he has not received and will not convey any letters or other packets not enclosed in
properlystampedenvelopessufficienttocoverpostage,exceptthoserelatingtothecargoofthe
vessel,andthathehasdeliveredattheproperforeignportallmailsplacedonboardhisvessel
beforeherlastclearancefromthePhilippines.
d.That,ifclearingwithoutpassenger,thevesselwillnotcarryupontheinstantvoyage,fromany
Philippine port, any passenger of any class, or other person not entered upon the ships
declaration.
SECTION1023. ExtensionofTime forClearance.Atthetimeof clearance,themaster ofa
departingvessel shallbe requiredtoindicate thetime ofintendeddeparture, andif thevessel
should remain in port fortyeight hours after the time indicated the master shall report to the
Collector for an extension of time for departure, and without such extension the original
clearanceshallbeofnoeffect.
SECTION1024.NecessityofTaxClearance.ACollectorshallnotallowproductstobeladen
aboard a vessel clearing for a foreign port until the shipper shall produce a receipt from an
internal revenue official showing that the taxes and other charges upon such products have
beenpaid oracertificate fromaproper officialshowingthatthe productsareexempt fromthe
paymentoftaxesandothercharges.
SECTION1025.ExportProducttoConformtoStandardGrades.ACollectorshallnotpermit
products for which standard grades have been established by the government to be laden
aboardavesselclearingforaforeignport,unlesstheshipmentconformstotherequirementsof
lawrelativetotheshipmentofsuchproducts.
PART2
EntranceandClearanceofAircraftinForeignTrade
SECTION 1101. Designation of Airports of Entry. The department head concerned upon
recommendation of the Commissioner and the Director of the Bureau of Civil Aviation is
authorized to designate airports of entry for civil aircraft arriving in the Philippines from any
placeoutsidethereofandforarticlescarriedonsuchaircraft.
SECTION1102.NoticeofArrival.(a)NonscheduledArrivals.Incaseswhereentryofan
aircraftinanareaisrequired,exceptashereinafterprovided,timelynoticeoftheintendedflight
shallbefurnishedtotheCollectororothercustomsofficialinchargeatornearesttheintended
placeoffirstlandinginsucharea,andtothequarantineandimmigrationofficialsinchargeator
nearestsuchplace oflanding.Ifdependable facilitiesforgivingnoticeare notavailablebefore
departure, any radio equipmentthe plane possesses shall be utilized togive notice during its
approachsofarasfeasible.Ifhehasnotgiventimelynoticeorifthegovernmentofficialshave
notarrived,thepilotincommandonlandingshallholdtheaircraftandanybaggageandarticle
thereon intact and keep the passengers and crew members in a segregated place until the
inspecting officials arrive. Except where the uncertainty of communication facilities is already
known to the government offices in charge, any pilot in command who has not given timely
noticeshallfurnishaffidavitstatingthereasonsforhisfailuretodoso.Suchnoticeshallspecify
thetypeofaircraft,theregistrationmarksthereon,thenameofthepilotincommand,theplace
oflastdeparture,theinternationalairport,orotherplaceatwhichlandinghasbeenauthorized,
the number of alien passengers, number of citizen passengers, and the estimated time of
arrivalandshallbesentsoastobereceivedinsufficienttimetoenabletheofficialsdesignated
toinspecttheaircrafttoreachtheinternationalairportorsuchotherplaceoffirstlandingpriorto
thearrivaloftheaircraft.
(b) ScheduleArrivals. Suchadvance notice will not be required in thecase of aircraft of a
scheduledairlinearrivinginaccordancewiththeregularschedulefiledwiththeCollectorforthe
district in whichthe place of firstlanding in the areais situated and alsowith the immigration
officialsinchargeofsuchplace.
SECTION 1103. Landing at International Airports of Entry. Except in the case of forced
landings, aircraft arriving in the Philippines from any foreign port or place shall make the first
landingataninternationalairport,unlesspermissiontolandelsewherethanataninternational
airportisfirstobtainedfromtheCommissionerandinsuchcasestheownerorpersonincharge
oftheaircraftshallpaytheexpenses,ifany,incurredininspectingthecraft,articles,passengers
andbaggagecarriedtherein,andsuchaircraftshall besubjecttotheauthorityoftheCollector
attheairportwhilewithinhisjurisdiction.
SECTION1104.ReportofArrival.Thepilotincommandofanyaircraftarrivingfromaforeign
portorplaceshallimmediatelyreporthisarrivaltotheCollectorattheairportofentryortothe
customs officialdetailed to meetthe aircraft atthe place oflanding. Such aircraftupon arrival
shall be boarded by the quarantine official and after pratique is granted shall be boarded by
customs official, and no person shall be permitted to board or leave the aircraft without the
permissionofthecustomsofficialincharge.Thepilotincommandoranyotherauthorizedagent
of the owner or operatorof the aircraft shall make the necessary entry.No such aircraft shall
withoutpreviouspermissionthereforfromtheCollector,departfromtheplaceoffirstlandingor
dischargearticles,passengersorbaggage.
SECTION1105.DocumentsRequiredtobePresentedinMakingEntry.
a.Forthepurposeofmakingentry,thereshallbepresentedtothecustomsboardingofficialfour
copiesofageneraldeclarationwhichshallcontainthefollowingdata:
1.Nameofowneroroperatorofaircraftregistrationmarksandnationalityofaircraft
2.Pointsofclearanceandentryanddateofarrival
3.Healthandcustomsclearanceatthelastairportofdeparture
4.Itineraryofaircraftincludinginformationastoairportsoforiginanddeparturedates
5.Namesandnationalityofcrewmembers
6. List of passengers, their nationality, places of embarkation and destination, and number of
accompanyingbaggages
7. Cargomanifest togetherwith informationas tonames ofconsignees, theirnationalities and
their addresses, numbers and marks of packages, nature of goods, destination, gross weight
andvalue
8.Storelist.
b.ThegeneraldeclarationshallbewritteninEnglishandcertifiedtoanddulysignedbythepilot
in command or operator of his aircraft or the authorized agent. If the aircraft does not carry
cargo,passengersorimmigrants,suchfactsmustbeshowninthemanifest.
c. Cargomanifest shall in nocase be changedor altered afterentry of the aircraft,except by
meansofanamendmentbythepilotincommandorauthorizedagentthereof,underoath,and
attachedtotheoriginalmanifest:Provided,however,Thataftertheinvoiceand/orentrycovering
animportation havebeen receivedand recordedinthe officeof theappraiser, noamendment
shall be allowed, except when it is obvious that a clerical error or any other discrepancy has
been committed without any fraudulent intent in the preparation of the manifest, discovery of
whichcouldnothavebeenmadeuntilafterexaminationoftheimportationhasbeencompleted.
SECTION1106. ManifestforAuditorGeneral. Thepilot incommand orauthorized agentof
an aircraft, upon arrival from a foreign country, shall deliver or mail to the Auditor General,
Manila, acopy ofthe generaldeclaration properly indorsedby thecustoms officialand within
twentyfourhours afterarrivalhe shallpresentto theCollectorthe originalcopyof thegeneral
declaration:Provided,Thatiftheaircrafthasbeenauthorizedtolandattheplaceotherthanan
international airport of entry, the presentation of said papers should be made to the customs
officialdetailedtomeettheaircraftattheplaceoffirstlandinginthePhilippines.
SECTION1107. Deliveryof Mails.Aircraftarrivingwithin acustoms collectiondistrict inthe
Philippines shall not be permitted to make entry until it is shown to the satisfaction of the
Collectorthatthepilotincommandorauthorizedagentisreadytodelivertothepostmasteror
thenearestpostofficeallmailmattersonboardsuchaircraftanddestinedforthatport.
SECTION 1108. ImportedCargoes Inspection: Paymentof Duty. Allarticles imported or
brought intothe Philippinesby aircraftfrom a foreignport shallbe unladenin thepresence of
and be inspected by customs officials and, whether dutiable or not, shall be duly entered
throughacustomhouseatanairportofentry.
SECTION 1109. Bonding of Carrier Transporting Articles in Bond. Aircraft of Philippine
Registry engaged in conveying dutiable articles in bond from an airport of entry to another
airport inthe Philippinesshall givesecurity inthe natureof ageneral transportationbond ina
sumtobefixedbytheCollector,conditioned thatthecarriershalltransportanddeliverwithout
delay,andinaccordancewithlawandregulations,totheCollectorattheportofdestinationall
articlesinbonddeliveredtosuchcarrierandthatallproperchargesandexpensesincurredby
reasonofsuchshipmentsshallbedulypaid.
SECTION1110. ManifestforTransit Cargo.When transitcargofrom aforeignport orother

local ports is forwarded from the port of importation, separate manifest, in triplicate, shall be
presentedbyeachcarrier.
SECTION1111.ClearanceforForeignPorts.
a.AnyaircraftofPhilippineregistrytransportingpassengersorarticlesforhire,andallaircraftof
foreign registry,bound toa foreignport, shallclear at anairport ofentry orat thesame place
wheresuchaircrafthasbeenauthorizedtomakeitslandingbytheCommissioner.
b. Before clearance shall be granted to an aircraft bound to a foreign port, there shall be
presentedtotheCollectorortothecustomsofficialdetailedattheplaceofdeparturefourcopies
ofageneraldeclarationproperlysignedbyhimandcontainingthefollowingdata:
1.Nameofowneroroperatorofaircraftregistrationmarksandnationalityofaircraft
2.Pointofclearance,datethereofanddestination
3.Healthandcustomsclearance
4.Itineraryofaircraftincludinginformationastoairportsofdestinationanddeparturedates
5.Namesandnationalityofcrewmembers
6. List of passengers, their nationality, place of embarkation and destination, and number of
accompanyingbaggages
7.Export cargomanifest withspecifications asto namesof consignees,their nationalitiesand
addresses, numbers and marksof packages, nature of articles, destination,gross weight and
values
8.Storelist.
SECTION 1112. Oath of Person in Charge of Departing Aircraft. The pilot in command of
suchdepartingaircraftshallalsostateunderoathtotheeffectthat:
a. All cargo conveyed on said aircraft, with destination to the Philippines has been duly
dischargedoraccountedfor.
b.HehasmailedordeliveredtotheAuditorGeneral,Manila,atruecopyoftheoutgoinggeneral
declaration.
c. He has not received nor will convey anyletter or packet not enclosed in properly stamped
envelopesufficienttocoverpostage,exceptthoserelatingtothecargooftheaircraft,andthat
hehas deliveredtothe properforeignport allmails placedonboard hisaircraftbefore itslast
clearancefromthePhilippines.
d.If clearingwithout passengers,the aircraftwillnot carryupon departurefrom anyPhilippine
airport,anypassenger.
TITLEIV
Ascertainment,CollectionandRecoveryofImportDuty
PART1
ImportationinGeneral
SECTION 1201. Articles to Be Imported Only Through Customhouse. All articles imported
intothePhilippines,whethersubjecttodutyornot,shallbeenteredthroughacustomhouseata
portofentry.
SECTION 1202. When Importation Begins and Deemed Terminated. Importation begins
when the carrying vessel or aircraft enters the jurisdiction of the Philippines with intention to
unladetherein.Importationis deemedterminateduponpaymentofthe duties,taxesandother
chargesdueuponthearticles,orsecuredtobepaid,ataportofentryandthelegalpermitfor
withdrawalshallhave beengranted,orincase saidarticlesarefreeofduties, taxesandother
charges,untiltheyhavelegallyleftthejurisdictionofthecustoms.
SECTION1203.OwnerofImportedArticles.AllarticlesimportedintothePhilippinesshallbe
heldtobethepropertyofthepersontowhomthesameareconsignedandtheholderofabill
of lading duly indorsed by the consignee therein named, or, if consigned to order, by the
consignor,shallbedeemedtheconsigneethereof.Theunderwritersofabandonedarticlesand
thesalvorsofarticlessavedfromawreckatsea,alongacoastorinanyareaofthePhilippine
mayberegardedastheconsignees.
SECTION 1204.Liability of Importerfor Duties. Unless relievedby laws orregulations, the

liabilityforduties,taxes,feesandotherchargesattachingonimportationconstitutesapersonal
debtduefromtheimportertothegovernmentwhichcanbedischargedonlybypaymentinfull
ofall duties,taxes, feesand othercharges legallyaccruing.It alsoconstitutes alien uponthe
articles imported which may be enforced while such articles are in custody or subject to the
controlofthegovernment.
SECTION1205.ImportationsbytheGovernment.Exceptasotherwisespecificallyprovided,
all importations by the government for its own use or that of its subordinate branches on
instrumentalities, or corporations, agencies or instrumentalities owned or controlled by the
government, shall be subject to the duties, taxes, fees and other charges provided for in this
Code: Provided, however, That upon certification of the head of the department or political
subdivision concerned, with the approval of the Auditor General, that the imported article is
actuallybeingusedbythegovernmentoranyofitspoliticalsubdivisionconcerned,theamount
ofduty,tax,feeorchargeshallberefundedtothegovernmentorthepoliticalsubdivisionwhich
paidit.
SECTION 1206. Jurisdiction of Collector Over Importation of Articles. The Collector shall
causeallarticlesenteringthejurisdictionofhisdistrictanddestinedforimportationthroughhis
port to be entered at the customhouse, shall cause all such articles to be appraised and
classified, andshall assessand collectthe duties,taxes andother chargesthereon, andshall
hold possessionof allimported articlesupon which duties,taxes, andother chargeshave not
beenpaidorsecuredtobepaid,disposingofthesameaccordingtolaw.
SECTION 1207. Jurisdiction of Collector Over Articles of Prohibited Importation. Where
articlesareofprohibitedimportationorsubjecttoimportationonlyuponconditionsprescribedby
law, it shallbe the duty of the Collectorto exercise such jurisdiction in respectthereto as will
preventimportationorotherwisesecurecompliancewithalllegalrequirements.
SECTION1208.ImportedArticlestobeReceivedinGeneralOrderStores.Unlessotherwise
directedbytheCollector,allarticlesexceptbulkcargoshallbereceivedingeneralorderstores.
SECTION1209.LimitofPeriodforDischarge. Theperiodwithinwhichdischargeshouldbe
effectedisasfollows:
Vesselsoflessthanthreehundredtons,eightworkingdaysafterentry
Vessels of three hundred tons and less than eight hundred tons, twelve working days after
entry
Vesselsofeighthundredtonsandupward,fifteenworkingdaysafterentry.
Theworking daysof avesselshall becomputedby excludingthe dateofentry, legalholidays
andstormydayswhenintheopinionoftheCollector,dischargeofcargoisimpracticable.
SECTION1210.Dispositionof ImportedArticlesRemainingonVesselAfter TimeforUnlading.
Imported articles remaining on board any vessel after the expiration of the said period for
discharge, andnot reportedfor transhipmentto anotherport, maybe unladenby thecustoms
authoritiesandstoredatthevesselsexpense.
Articlessostoredmaybeclaimedandenteredatanytimewithinfifteendaysafterdischargeor
suchlonger periodnotbeyondthirty daysastheCollector shallapprove.Ifnot entereditshall
besoldatpublicauctionatthenextensuingregularsale,thoughatanytimepriortosaleitmay
beenteredforconsumptionorwarehouse,andbewithdrawnuponpaymentofduties,taxesand
othercharges,andexpenses.
SECTION1211.HandlingofArticlesonWhichDutyHasNotBeenPaid.Exceptwhendone
under customs supervision, all unlading or transhipment of the cargo of vessels from foreign
ports, which do not discharge at a wharf, must be by bonded lighters and likewise, on land
importedgoodsonwhichdutyhasnotbeenpaidshallbecarriedaboutandhandledbybonded
draymenorcartmenonly.
SECTION 1212. Government Plan for Handling Imported Articles. Government plant for
handlingarticles onor aroundthecustoms premisesshall bemaintainedat theport ofManila
and at any port of entry prescribed by the Commissioner, when the proper conduct of the
customsbusinessshallsorequire.
Wheresuchplantsareestablished,itshallbetheirfunctiontoreceive,landanddeliverimported
articlesandtohandlethesame,sofarasmaybenecessary,whileoncustomspremises.Such
plantsshallalsohandlearticlesforexportwhileonthecustomspremises,and,inthediscretion
oftheCommissioner,maydeliverarticleabroadvesselsforexport.
SECTION 1213. Receiving, Handling, Custody and Delivery of Articles. The Bureau of
Customsshallhaveexclusivesupervisionandcontroloverthereceiving,handling,custodyand
delivery of articles on the wharves and piers at all ports of entry and in the exercise of its
functionsitisherebyauthorizedtoacquire,takeover,operateandsuperintendsuchplantsand
facilitiesasmay benecessaryforthe receiving,handling,custodyanddelivery ofarticles,and
theconvenienceandcomfortofpassengersandthehandlingofbaggage,aswellastoacquire
fire protection equipment for use in the piers: Provided, That whenever in his judgment the
receiving, handling, custody and delivery of articles can be carried on by private parties with
greaterefficiency,theCommissionermay,afterpublicbiddingandsubjecttotheapprovalofthe
departmenthead contractwith anyprivateparty fortheservice ofreceiving, handling,custody
and delivery of articles, and in such event, the contract may include the sale or lease of
governmentownedequipmentandfacilitiesusedinsuchservice.
PART2
EntryatCustomhouse
SECTION1301.PersonsAuthorizedtoMakeImportEntry.Importedarticlesmustbeentered
in the customhouse at the port of entry within fifteen days from date of discharge of the last
packagefromthevesseleither(a)bytheimporter,beingholderofthebilloflading,(b)byany
other holderof thebill of ladingin duecourse, (c)by a customsbroker actingunder authority
fromaholder ofthebill,or (d)byapersonduly empoweredtoactas agentorattorneyinfact
for such holder: Provided,That the Collector may grant an extension ofnot more than fifteen
days.
SECTION1302.ImportEntries.Allimportedarticles,exceptimportationadmittedfreeofduty
undersubsectiono,sectiononehundredandfiveofthisCode,shallbesubjecttoaformalor
informalentry.Articlesofacommercialnatureintendedforsale,barterorhire,thedutiablevalue
of which is five hundred pesos or less, and personal and household effects or articles,
regardlessofvalue,importedinpassengersbaggagemail,orotherwise,forpersonaluse,may
beclearedonaninformalentrywheneverduty,taxorotherchargesarecollectible.
The Collector may, when he deems it necessary for the protection of the revenue, require a
formalentryregardlessofvalue.
Aformalentrymaybeforimmediateconsumption,orunderbondfor:
a.Placingthearticlesinwarehouse
b. Constructive warehousing and immediate transportation to other ports of the Philippines
withoutappraisementor
c.Constructivewarehousingandimmediateexportation.
ImportentriesunderbondshallbesubjecttotheprovisionsofTitleV,BookIIofthisCode.
SECTION 1303. Entry of Articles in Part for Consumption and in Part for Warehousing.
Import entries of articles covered by one bill of lading may be made simultaneously for both
consumptionandwarehouse.Whereanintenttoexportthearticlesisshownbythebilloflading
andinvoice,thewholeorapartofabilloflading(notlessthanonepackagemaybeenteredfor
warehouse and immediate exportation. Articles received at any port from another port of the
Philippines onany entry forimmediate transportation without appraisalmay be enteredat the
portofdeliveryeitherforconsumptionorwarehouse.
SECTION1304.DeclarationoftheImportEntry.Exceptincaseofinformalentry,noentryof
importedarticleshallbeeffecteduntilthereshallhavebeensubmittedtotheCollectorawritten
declaration,insuchformasshallbeprescribedbytheCommissioner,containingstatementsof
substanceasfollows:
a.That theentrydelivered totheCollector containsa fullandtrue statementofall thearticles
whicharethesubjectoftheentry.
b.Thattheinvoiceandentrycontainajustandfaithfulaccountoftheactualcostofsaidarticles,
including and specifying the value of all containers or coverings, and that nothing has been
omitted therefrom or concealed whereby the Government of the Republic of the Philippines
mightbedefraudedofanypartofthedutieslawfullydueonthearticles.
c.That,tothebestofdeclarantsinformationandbelief,theinvoiceandallbillsofladingrelating
tothearticlesaretheonlyonesinexistencerelatingtotheimportationinquestionandthatthey
areinthestateinwhichtheywereactuallyreceivedbyhimand,furthermore,
d.That,tothebestofthedeclarantsinformationandbelief,theentry,invoiceandbilloflading,
andthedeclarationthereonareinallrespectsgenuineandtrue,andweremadebytheperson
bywhomthesamepurporttohavebeenmade,respectively.
SECTION 1305. By Whom to be Signed. The declaration shall be signed by the importer,
consignee or holder of the bill, by or for whom the entry is effected, if such person is an
individual, or in case of a corporation, firm or association, by its manager, or by a licensed
customs broker duly authorized to act for either of them. When it is impracticable to obtain a
declaration thus signed, the Collector may allow it to be signed by some person in interest
havingfirstandbestknowledgeofthefacts.ACollectormayalso,inhisdiscretion,requirethat
thedeclarationshallbesworntobythepersonsigningthesame.
SECTION1306. Formand Contentsof ImportEntry. Import entriesshall bein therequired
numberofcopiesinsuchformasprescribedbyregulations.Theyshallbesignedbytheperson
makingtheentryofthearticles,andshallcontainthenamesoftheimportingvesselandmaster,
port ofdeparture anddate of arrival,the numberand marksof packages, orthe quantity,if in
bulk, and the nature of the articles contained therein, and its value as set forth in a proper
invoicetobepresentedinduplicatewiththeentry.
SECTION 1307. Description ofArticles. The description of the articles in the import entry
shallbeincustomarytermsorcommunaldesignation,or,iffeasibleandpractical,intariffterms,
and in the currency of the invoice and the values of the several classes of articles shall be
separatelydeclaredaccordingtotheirrespectiveratesofduty,andthetotalsofeachclassduly
shown.
SECTION1308.InvoiceContentsof.InvoiceofarticlesimportedintothePhilippinesshall
setforth
a. The place where, the date when, and the person by whom and the person to whom the
articles are sold or agreed to be sold, or if to be imported otherwise than in pursuance of a
purchase, the place from which shipped, the date when, and the person to whom and the
personbywhomtheyareshipped
b.Theportofentrytowhichthearticlesaredestined
c.Adetaileddescriptionofthearticlesincustomarytermsorcommercialdesignation,including
thegradeorquality,numbers,marksorsymbolsunderwhichsoldbythesellerormanufacturer,
togetherwiththemarksandnumbersofthepackagesinwhichthearticlesarepacked
d.Thequantitiesintheweightsandmeasuresofthecountryorplacefromwhichthearticlesare
shipped,orintheweightsandmeasuresofthePhilippines
e.Thepurchasepriceofeachiteminthecurrencyofthepurchaseandintheunitofthequantity
inwhichthe articleswereboughtand soldintheplace orcountryofexportation, ifthearticles
areshippedinpursuanceofapurchaseoranagreementtopurchase
f.Thekindofcurrencywhethergold,silverorpaper
g. If the articles are shipped otherwise than in pursuance of a purchase or an agreement to
purchase,thevalueforeachitemintheunitofquantityinwhichthearticlesareusuallybought
andsold,andinthecurrencyinwhichthetransactionsareusuallymade,or,intheabsenceof
such value,the pricein suchcurrency which themanufacturer, seller,shipper orowner would
havereceived,orwaswilling toreceive,forsucharticlesifsoldin theordinarycourseoftrade
andintheusualwholesalequantitiesinthecountryofexportation
h. All charges upon the articles itemized by name and amount when known to the seller or
shipper or all charges by name (e.g., commission, insurance, freight, cases, containers,
coverings andcost of packing) includedin invoice priceswhen the amounts forsuch charges
areunknowntothesellerorshipper
i. All discounts, rebates, drawbacks and bounties separately itemized, allowed upon the
exportationofthearticles,allinternalandexcisetaxesapplicabletothehomemarket
j.Thecurrentpriceatwhichsame,likeorsimilararticleisofferedforsaleforexportationtothe
Philippines,onthedatetheinvoiceispreparedorthedateofexportationand
k.Anyotherfactsdeemednecessary toaproperexamination,appraisementandclassification
ofthearticleswhichtheCommissionermayrequire.
SECTION1309.CertificationofInvoice.
a. Consular Certification Required. Invoice required by the preceding section shall, at or
beforetheshipmentofthearticlesoras soonthereafterasconditionswillpermit,beproduced
for certification to the consular officer of the Philippines of the consular district in which the
articlesweremanufacturedorpurchased,orfromwhichtheyareshipped,asthecasemaybe:
Provided,ThatintheabsenceofaPhilippineconsulinthecountryofexportation,suchinvoice
may be certifiedby the consul of any friendlycountry in the country of exportation,or by any
responsibleofficialofthecountryofexportation.
b. Declaration. Every invoice prescribed above shall contain a declaration signed by the
purchaser, manufacturer, seller, owner or agent setting forth that the invoice is in all respects
correctandtrueandwasmadeattheplacewhencethearticlesareexportedtothePhilippines
thatit contains,if thearticleswere obtainedbypurchase oran agreementtopurchase, atrue
and full statement of the date when, the place where, the person from whom the same were
purchasedandthepurchasepriceandunitofquantitythereof,andofallchargesthereonand
thatnodiscounts,bountiesordrawbacksarecontainedintheinvoiceexceptsuchashavebeen
allowedthereonandwhenobtainedinanyothermannerthanbypurchaseoranagreementto
purchase, the market value on wholesale price thereof at the time of exportation to the
Philippinesintheprincipalmarketofthecountryfromwhichexportedthatsuchmarketvalueis
thepriceintheunitofquantityatwhichthearticlesdescribedintheinvoicearefreelyofferedfor
sale to allpurchasers in said market for exportationto the Philippines, and that itis the price
whichthemanufacturer,seller,owneroragentmakingthedeclarationwouldhavereceivedand
was willing to receive for such articles when sold in the ordinary course of trade in the usual
wholesale quantities, and that it included all charges thereon that the number, weight,
measurementorquantitystatediscorrect,andthatnoinvoiceofthearticlesdescribeddifferent
fromtheinvoicesoproducedhasbeenorwillbefurnishedtoanyone.
If the articles were purchased, or shipped otherwise than in pursuance of a purchase or an
agreement to purchase, the declaration shall also contain a statement that the amount in the
unitofquantityshownisthatwhichwaspaid,orthepriceintheunitofquantitythattheshipper
wouldhavereceived,orwaswillingtoreceive,forsucharticles,andthatthecurrencystatedin
suchinvoiceisthecurrencyofthepurchase,orinwhichthetransactionisusuallymade.
c. Makingand Signing. Theinvoice tobe certifiedin accordancewith theprovisions ofthis
sectionshallbemadeoutinfivecopiesandsignedbythemanufacturerorsellerifthearticles
havebeen purchase,or bythe manufacturer,shipper orowner thereofif thesame havebeen
procured or obtained otherwise than by purchase, or by the duly authorized agent of such
manufacturer,seller,shipperorowner.
d.PurchasesinDifferentConsularDistricts.Whenarticleshavebeenpurchasedindifferent
consulardistrictsforshipmenttothePhilippinesandareassembledforshipmentandembraced
inasingleinvoice whichisproducedforcertificationundertheprovisions ofthissection,there
shall be attached to the consular invoice the original bills or invoices certified by the
manufacturer or seller and received by the shipper showing the prices paid or to be paid for
such articles. The consular officer to whom the invoice is so produced for certification may
requirethatanysuchoriginalbillorinvoicebecertifiedbytheconsularofficerforthedistrictin
whichthearticleswerepurchased.
e. Disposition. The original and the quintuplicate of the invoice shall be delivered to the
exporter,theformertobeforwardedtotheconsigneeforuseinmakingentryofthearticles.The
duplicate shall be filed in the office of the consular officer by whom the invoice was certified
there to be kept until the Secretary of ForeignAffairs authorizes its destruction. The triplicate
shallbepromptlytransmittedbytheconsularofficertotheCollectoroftheportofentrynamed
in the invoice, and the quadruplicate to the Tariff Commission, through the Department of
ForeignAffairs.
SECTION1310.InvoicetoAccompanyEveryImportationoverP500inExportValue.Except
incase ofpersonaland householdeffectsaccompanyinga passengerasbaggage, orarriving
withinareasonabletimewhichinnocaseshallexceedninetydaysbeforeoraftertheowners
return, or in case of other articles brought in for personal use, no importation of articles
exceedingfivehundredpesosinexportvalueshall beadmittedtoentrywithouttheproduction
ofadulycertifiedinvoiceofthekindhereinabovedescribed,orthefilingofanaffidavitmadeby
theowner,importerorconsigneebeforetheCollector,showingwhyitisnotpossibletoproduce
such invoice, together with a bond, conditioned upon the production of such invoice within a
reasonabletime, inan amountprescribed bylaw, rulesor regulations.In theabsence ofsuch
invoice, no entry shall be made based on the aforesaid affidavit unless the same be
accompaniedbyacommercialinvoicesignedbythemanufacturerorsellerorastatementinthe
form of an invoice showing the purchase price of such articles in the unit of quantity and
currencyof thepurchase, ifsame werepurchased,or ifobtained otherwisethan bypurchase,
themarketvalueorwholesalepricethereofatthetimeofexportationtothePhilippinesatwhich
soldorofferedforsaleintheprincipalmarketsofthecountryfromwhenceimportedforexport
to the Philippines, and in the currency and unit of quantity in which the transaction is usually
made. Thisstatement shallbe verified bythe oathof the owner,importer, consigneeor agent
desiring to make the entry, taken before the Collector and it shall be lawful for that official to
examinethedeponentunderoathregardingthesourceofhisknowledge,informationorbelief,
concerning any matter contained in his affidavit, and to require him to produce any
correspondence, document or statement of account in his possession or under his control,
whichmay assistthecustomsauthorities inascertainingthevalue oftheimportationor ofany
part thereof and in the event of his failure to produce such correspondence, document or
statement of account when so required, such owner, importer, consignee or agent shall
thereafter be barred from producing such correspondence, document or statement for the
purpose of avoiding the imposition of additional duty, penalty or forfeiture incurred under this
Code or any otherAct in force in the Philippines unless it is shown to the satisfaction of the
Collectorthatit wasnotinhis powertoproducethe samewhensodemanded butnoarticles
shall be admitted to entry under the provisions of this section unless the Collector shall be
satisfiedthatthefailure toproducetherequiredinvoiceisdueto causesbeyondthecontrolof
theowner,importer,consigneeoragent:Provided,Thatwheneveritisshowntothesatisfaction
oftheCollectorthatitisimpossibletoproducetheconsularinvoicerequiredbythissection,the
entryofthearticlesmaybeeffecteduponthefilingofacommercialorproformainvoiceandthe
paymentofasurchargeprovidedbysectiontwentyfivehundredandtwoofthisCode.
SECTION1311. FraudulentInvoiceReport. OfficersofthePhilippine foreignservicehaving
knowledgeorinformationofanycaseorpracticebywhichapersonobtainingverificationofan
invoice defrauds or may defraud the revenue of the Philippines shall report the facts to the
Commissioner,throughtheSecretaryofForeignAffairs.
SECTION 1312. Bond for Subsequent Production of Invoice. When it is impossible to
producetheconsularinvoiceatthetimeentryismade,theCollectormayacceptacommercial
or pro forma invoice and require a bond to be given for the subsequent production of the
consularinvoice.In thecaseofarticles dutiableadvaloremthe bondshallbein anamountof
not less than fifty per centum of the estimated duties, taxes and other charges upon the
importation:Provided,Thatinnocaseshallthebondbelessthantwohundredpesos.
SECTION 1313. Information Furnished Prior to Entry. a.As to Classification. When an
article imported or intended to be imported is not specifically mentioned in this Code, the
interested party, importer or foreign exporter may submit to the Tariff Commission a sample
togetherwithafulldescriptionofitscomponent materialsanduses,andrequestitinwritingto
indicate theheading under whichthe article isor shall bedutiable, and theTariff Commission
shallcomplywithsuchrequestifitissatisfiedthattheapplicationismadeingoodfaith,inwhich
case classification of the article in question, upon the particular importation involved, shall be
madeaccordingtotheheadingindicatedbytheTariffCommission.
b.As to Value. Upon written application of the consignee or his agent, the Collector shall
furnishanyimporterthelatestinformationinhispossessionastothevalueofthearticlestobe
enteredathisport,afterarrivaloruponsatisfactoryevidencethattheyhavebeenexportedand
areenroutetothePhilippines:Provided,thattheinformationshallbegivenonlyiftheCollector
issatisfiedafter questioningtheimporterand examiningallpertinentpapers presentedtohim,
suchasinvoices,contracts ofsaleorpurchase,andorders,thatthe importerisactingingood
faith and is unable to obtain proper information as to the value of the articles on the date of
exportationduetounusualconditions:Andprovided,further,Thattheinformationsogivenisin
nosenseanappraisalorbindingupontheCollectorsactiononappraisal.
SECTION 1314. Forwarding of Cargo and Remains of Wrecked Vessel or Aircraft. When
vessels or aircrafts are wrecked within the Philippines, application must be made to the
Commissionerbytheoriginalownersorconsigneesofthecargo,orbytheunderwriters,incase
of abandonment to them, for permission to forward the articles saved from the wreck to the
ports of destination, in other conveyance, without entry at the customhouse in the district in
whichthearticlewascastashoreorunlade.Onreceiptofsuchpermission,thearticlesmaybe
soforwardedwithparticularmanifeststhereof,dulycertifiedbythecustomsofficialinchargeof
thearticles.
If the owner of the vessel or aircraft wishes to export the remains of the wreck, he may be
permittedtodosouponproperexaminationandinspection.
Theremainsofawrecked vesselshallbeconsideredtobenotonlythe hullandriggingofthe
same but also all sea stores and articlesof equipment, such as sails, ropes, chains, anchors
andsoforth.
SECTION 1315. Derelicts and Articles from Abandoned Wrecks. Derelicts and all articles
pickedatseaorrecoveredfromabandonedwrecks,shallbetakenpossessionofintheportor
district where theyshall first arrive, andbe retained in thecustody of the Collector,and if not
claimed and entered, as the case may be, bythe owner, underwriter or salvor, shall be dealt
withasunclaimedproperty.
When such articles are brought into port by lighters or other craft, each of such vessel shall
makeentrybymanifestofhercargo.
If, in case of wreck there be no customhouse at the point where the vessel or aircraft is
wrecked, the coastguard of customs official nearest the scene of the wreck shall render all
possibleaidinsavingthecrewandcargoofthevesseloraircraft,takingchargeofthearticles
savedandgivingimmediatenoticetotheCollectorofthenearestcustomhouse.
InordertopreventanyattempttodefraudtherevenuetheCollectorshallberepresentedatthe
salvage of the cargo by customs officials detailed for that purpose, who shall examine and
countersigntheinventorymadeofsuchcargoandreceiveacopyofthesame.
Derelictsandarticlessalvagedfromforeignvesselsoraircraftspickedupatsea,ortakenfrom
wreckisprimafaciedutiableandmaybeenteredforconsumptionorwarehousing.Ifclaimedto
beofPhilippineproduction,andconsequentlyfree,proofmustbeadducedasinordinarycases
ofreimportationofarticles.Foreignarticleslandedfromavesseloraircraftindistressisdutiable
ifsoldordisposedofinthePhilippines.
Before any article which has been taken from a recent wreck shall be admitted to entry, the
sameshall beappraised, andtheowner orimporter shallhave thesameright toappeal asin
ordinaryimportation.
NopartofaPhilippinevesseloraircraftorherequipment,wreckedeitherinPhilippineorforeign
waters,shallbesubjecttoduty.
PART3
Examination,ClassificationandAppraisalofImportedArticles
SECTION 1401. Designation of Packages To be Examined. Unless the Collector is of the
opinionthat theexamination ofaless orgreater proportionofpackages willamply protectthe
revenues, there shall be designated for examination and appraisal, at least one package of
every invoice,and atleast onepackage of everyten packagesof articlesimported: Provided,
That nothing in this section shall preclude the examiner from examining additional or all the
packageswhenhedeemsitnecessarytoprotectthegovernmentrevenuesandpublicinterest.
SECTION 1402.Ascertainment of Weight and Quantity. Where articles dutiable by weight,
and not otherwise specially provided for, are customarily contained in packing, packages, or
receptaclesofuniformorsimilarcharacter,itshallbethedutyoftheCommissioner,fromtimeto
time,toascertainbyteststheweightorquantityofsucharticles,andtheweightofthepacking,
packagesorreceptaclesthereof,respectively,inwhichthesamearecustomarilyimported,and
upon such ascertainment, to prescribe rules for estimating the dutiable weight or quantity
thereof, and thereafter such articles, imported in such customarily packing, packages or
receptacles shall be entered, and the duties thereon levied and collected, upon the bases of
such estimated dutiable weightor quantity: Provided, That if theimporter, consignee or agent
shall be dissatisfied with such estimated dutiable weight or quantity, and shall file with the
Collectorpriortothedeliveryofthepackagesdesignatedforexaminationawrittenspecification
of his objections thereto, or if the Collector shall have reason to doubt the exactness of the
prescribed weight or quantity in any instance, it shall be his duty to cause such weights or
quantitiestobeascertained.
SECTION 1403. Return of Examining Official. The examining official shall compare the
packagesdesignatedforexaminationandtheircontentswiththeinvoiceandshallmakereturn
of thedescription of thearticles coveredthereby in sucha manner asto indicatewhether the
articleshavebeentrulyandcorrectlymeasuredanddeclaredandnotimportedcontrarytolaw,
whetheror notthequantities arecorrect,and, incaseof articlesdutiablead valorem,whether
the prices indicated show the correct value of the articles. Examining officials shall submit
samples to the laboratory for analysis when feasible to do so and when such analysis is
necessary to the proper classification, appraisal and/or admission into the Philippines of
importedarticles.
SECTION 1404. Duties of Appraisers. Appraisers shall, under the supervision of the
Collector,appraisethearticlesintheunitofquantityinwhichtheyareusuallyboughtandsold,
anddeterminetheclassificationofallsucharticlesofwhateverdescription,whetherdutiableor
free,whichmaybepresentedtotheminproperform.
Appraisers shall be responsible to the Collector for the correct appraisal of all such articles.
Theyshall seeto itthatthe amounts,classes andvalues returnedbythem arein allrespects
accurateandcorrectpursuanttotheprovisionsofthisCode,andthattherulesandinstructions
oftheCommissionerinrespecttheretohavebeencorrectlyappliedandfollowed.
SECTION 1405.Proceedings andReport ofAppraisers. Appraisers, shallby allreasonable
ways and means, ascertain, estimate and determine the value or price of the articles as
requiredbylaw,anyinvoiceoraffidavittheretoorstatementofcost,orofcostofproductionto
the contrary notwithstanding, and after revising and correcting the reports of the examine as
theymayjudgeproper,shall reportinwritingonthefaceofthe entrythevaluesodetermined,
irrespective of whether such value is equal, higher or lower than the invoice and/or entered
valueofthearticles.
Appraisers shall describe all articles on the face of the entry in tariff and such terms as will
enabletheCollectortopassupontheappraisalandclassificationofthesame,whichappraisal
and classification shall be subject to his approval or modification, and shall note thereon the
measurementsandquantities,andanydisagreementwiththedeclaration.
SECTION1406.AppraisersSamples.Appraisersshallseethatrepresentativeandsufficient
samples of all kinds of articles which may be readily sampled are taken under proper receipt
andretainedforofficialpurposesbutsamplesofarticlesidenticalinquality,materialandvalues
shallnotberetained,iftheirreturnisdesired,longerthanmayberequiredforuseincontested
cases.
The quantity and value of the samples taken shall be noted on the face of the entry. Such
samplesshallbedulylabelledaswilldefinitelyidentifythemwiththeimportationforwhichthey
aretaken.
SECTION 1407. Readjustment of Appraisal, Classification or Return. Such appraisal,
classification orreturn as finallypassed upon andapproved ormodified by theCollector shall
notbealteredormodifiedinanymanner,except:
a. Within one year after payment of the duties, upon statement of error in conformity with
sectionseventeenhundredandsevenhereof,approvedbytheCollector.
b. Within fifteen days after suchpayment, upon request for reappraisal and/or reclassification
addressedtotheCommissionerbytheCollector,iftheappraisaland/orclassificationisdeemed
tobelow.
c.Uponrequestforreappraisaland/orreclassification,intheformofatimelyprotestaddressed
to theCollector by theinterested partyif the lattershould be dissatisfiedwith theappraisal or
return.
SECTION 1408. Assessment of Duty on Less Than Entered Value. Duty shall not be
assessed inany caseupon anamount less thanthe enteredvalue, unlessby directionof the
Commissionerincasesinwhichtheimportercertifiesatthetimeofentrythattheenteredvalue
ishigherthan themarketvalueand thatthearticlesare soenteredinorder tomeetincreases
made by the appraised on similar cases then pending reappraisement and the lower
assessmentshallbeallowedonlywhentheimporterscontentionissustainedbyfinaldecision,
andshallappearthatsuchactionoftheimporterwastakeningoodfaithafterduediligenceand
inquiryonhispart.
SECTION 1409. Employment and Compensation of Persons to Assist in Appraisal or
Classification of Articles. When necessary, the Collector may request two disinterested
persons versedin the matterto assist theappraiser in appraisingor ascertaining thevalue of
any article.Persons soemployed shallbe paidcompensation inan amount,to bedetermined
bytheCommissioner,notexceedingtenpesosforeachdayofsuchservice.
PART4
DeliveryofArticles
SECTION 1501. Delivery ofArticles to Holder of Bill of Lading. A Collector who makes a
delivery of ashipment, upon the surrenderof the bill of lading,to a person whoby the terms
thereofappearstobetheconsigneeorlawfulholderofthebillshallnotbeliableonaccountof
anydefectinthebillorirregularityinitsnegotiation,unlesshehasnoticeofthesame.
SECTION 1502.Delivery ofArticles WithoutProduction ofBill ofLading. No Collectorshall
deliverimportedarticlestoanypersonwithoutthesurrenderbysuchpersonofthebilloflading
covering saidarticle, except onwritten order of thecarrier or agentof the importingvessel or
aircraft, in which case neither the Government nor the Collector shall be held liable for any
damagesarisingfromwrongful deliveryofthearticles:Provided,however, Thatwheredelivery
ofarticles ismadeagainst suchwrittenorder ofthe carrieroragent oftheimporting vesselor
aircraft,theCollectormay,forcustomspurposes,requiretheproductionofanexactcopyofthe
billofladingtherefor.
SECTION1503.BondUponDeliveryofUnexaminedPackages.Toeffectimmediatedelivery
ofpackagesnotorderedforexamination,theCollectormayacceptabondinsuchsumandwith
suchconditionsasshallbesufficienttosafeguardtherevenue.
If such security is not supplied, all the packages shall be held until the return is made and
duties,taxesandotherchargespaid.
SECTION 1504. Delivery Upon Order of Importer. An importer of record may authorize
deliverytoanotherpersonbywritinguponthefaceofthewarehousewithdrawalentryhisorder
tothateffect.Suchauthoritytodeliverthearticleunderbondshallnotrelievetheimporterand
hissuretiesfromliabilityforthepaymentoftheduties,taxesandotherchargesdueonthesaid
articleunlessthepersontowhomdeliverywasauthorizedtobemadeassumessuchliabilityby
thefilingofanewwarehousingbond.
SECTION 1505. Withholding Delivery Pending Satisfaction of Lien. When the Collector is
duly notified in writing of a lien for freight, lighterage or general average upon any imported
articles in his custody, he shall withhold the delivery of the same until he is satisfied that the
claimhasbeenpaidorsecured.
In case of a disagreement as to the amount due between the party filing the lien and the
importerregardingtheamountofthefreightandlighteragebaseduponthequantityorweights
ofthe articlesimported, theCollectormay deliverthe articlesuponpayment ofthe freightand
lighterage due onthe quantity or weightactually landed as shownby the return ofthe proper
officialorbyothermeanstohissatisfaction.
SECTION 1506.Customs ExpensesConstituting ChargeonArticles.Allexpenses incurred
bythecustomsserviceforthehandlingorstorageofarticlesandothernecessaryoperationsin
connectiontherewith,orincidenttoitsseizure,shallbechargedagainstsucharticles,andshall
constitutealienuponit.
SECTION 1507. Fine As Charge on Articles. No article which is liable for any fine or
surcharge imposed under the tariff and customs laws shall be delivered until the same shall
havebeenpaidorsecured.
PART5
LiquidationofDuties
SECTION1601.LiquidationandRecordofEntries.IftheCollectorshallapprovethereturns
oftheappraiser andthereportofthe weights,gaugeorquantity,theliquidation shallbemade
on the face of the entry showing the particulars thereof, initiated by the liquidating clerk,
approvedbythechiefliquidator,andrecordedintherecordofliquidations.
Adailyrecordofallentriesliquidatedshallbepostedinthepubliccorridorofthecustomhouse,
statingthenameofthevesseloraircraft,theportfromwhichshearrived,thedateofherarrival,
thenameoftheimporter,andtheserialnumberanddateoftheentry.Adailyrecordmustalso
bekeptbytheCollectorofalladditionalduties,taxesandotherchargesfounduponliquidation,
andnoticeshallpromptlybesenttotheinterestedparties.
SECTION1602.TentativeLiquidation.Iftodeterminetheexactamountdueunderthelawin
wholeorinpartsomefutureactionisrequired,theliquidationshallbedeemedtobetentativeas
totheitemoritemsaffectedandshalltothatextentbesubjecttofutureandfinalreadjustment
andsettlement.TheentryinsuchcaseshallbestampedTentativeliquidation.
SECTION1603.FinalityofLiquidation.Whenarticleshavebeenenteredandpassedfreeof
dutyorfinaladjustmentofdutiesmade,withsubsequentdelivery,suchentryandpassagefree
of duty or settlement of duties will, after the expiration of one year, from the date of the final
paymentof duties,in theabsenceof fraudorprotest, befinal andconclusiveupon allparties,
unlesstheliquidationoftheimportentrywasmerelytentative.
SECTION1604.TreatmentofFractionsintheLiquidation.Indeterminingthetotalamountof
duties,taxes, surcharges,wharfage and/orothercharges tobe paidonentries, afraction ofa
peso less thanfifty centavos shall be disregarded, anda fraction of a pesoamounting to fifty
centavosormoreshallbeconsideredasonepeso.Incaseofoverpaymentorunderpaymentof
duties, taxes, surcharges, wharfage and/or other charges paid on entries, where the amount
involvedislessthanfivepesos,norefundorcollectionshallbemade.
PART6
AbatementsandRefunds
SECTION1701.AbatementforDamageIncurredDuringVoyage.Exceptashereinspecially
provided,noabatementofdutiesshallbemadeonaccountofdamageincurredordeterioration
suffered during the voyage of importation and duties will be assessed on the actual quantity
imported,asshownbythereturnofweighers,gaugers,measures,examinersorappraisers,as
thecasemaybe.
SECTION 1702.Abatement orRefund ofDuty onMissing Package. Whenany packageor
packages appearingon themanifest orbill of ladingare missing,a remissionor refundof the
dutythereonshallbemadeifitisshownbyproofsatisfactorytotheCollectorthatthepackage
orpackagesinquestionhavenotbeenimportedintothePhilippines.
SECTION 1703. Abatement or Refund for Deficiency in Contents of Package. If, upon
openinganypackage,adeficiencyorabsenceofanyarticle,orofpartofthecontentsthereof,
as called for by the invoice shall be found to exist, such deficiency shall be certified to the
Collector by the appraiser and upon the production of proof satisfactory to the Collector
showingthattheshortageoccurredbeforethearrivalofthearticleinthePhilippines,theproper
abatementorrefundofthedutyshallbemade.
SECTION1704.AbatementorRefundofDutiesonArticlesLostorDestroyedafterArrival.A
Collectormayabateorrefundtheamountofdutiesaccruingorpaid,andmaylikewisemakea
correspondingallowanceorcreditontheentrybond,orotherdocument,uponsatisfactoryproof
oftheinjury,destruction,orlossbytheft,fireorothercausesofanyarticleasfollows:
a.Whilewithinthelimitsofanyportofentrypriortounladingundercustomssupervision.
b.Whileremainingincustomscustodyafterunlading.
c.WhileintransitunderbondfromtheportofentrytoanyportinthePhilippines.
d.Whilereleasedunderbondtoexport,exceptincaseoflossbytheft.
SECTION 1705. Abatement of Duty on Dead or Injured Animals. Where it is satisfactorily
shown tothe Collectorthat ananimal which isthe subjectof importationdies orsuffers injury
before arrival, or while in customs custody, the duty shall be correspondingly abated by him,
providedthecarcassofanydeadanimalremainingonboardorincustomscustodyberemoved
inthemannerrequiredbytheCollectorandattheexpenseoftheimporter.
SECTION 1706.Investigation Required incase ofAbatementsand Refunds. The Collector
shall in all cases of allowances, abatements or refunds of duties, cause an examination and
reportin writingtobe madeasto anyfactdiscoveredduring suchexaminationwhich tendsto
accountforthediscrepancyordifferenceand causethecorrespondingadjustmenttobemade
ontheimportentry.
SECTION1707.CorrectionofErrorsRefundofExcessPayments.Manifestclericalerrors
madeinaninvoiceorentry,errorsinreturnofweight,measureandgauge,whendulycertified
tobythesurveyororexaminingofficial(whentherearesuchofficialsattheport),anderrorsin
thedistribution ofchargeson invoicesnotinvolving anyquestionoflaw andcertifiedto bythe
examiningofficial, maybe correctedin thecomputationof duties,if sucherrors bediscovered
before the paymentof duties, or, if discoveredwithin one year after thefinal liquidation, upon
writtenrequestandnoticeoferrorfromtheimporter,oruponstatementoferrorcertifiedbythe
Collector.
For thepurpose ofcorrecting errorsspecified inthe nextpreceding paragraphthe Collectoris
authorizedtoreliquidateentriesandcollectadditionalcharges,ortomakerefundsonstatement
oferrorwithinthestatutorytimelimit.
SECTION1708.ClaimforRefundandModeofPayment.Allclaimsforrefundofdutiesshall
be made in writing, and forwarded to the Collector to whom such duties are paid, who upon
receiptofsuchclaimshallverifythesamebytherecordsofhisoffice,andiffoundtobecorrect
and in accordance with law, shall certify the same to the Commissioner with his
recommendation together with all necessary papers and documents. Upon receipt by the
Commissionerofsuchcertifiedclaimheshallcausethesametobepaidiffoundcorrect.
PART7
AbandonmentofImportedArticles
SECTION 1801. Abandonment, Kinds and Effect of. Abandonment is express when it is
madedirect tothe Collectorby theinterested partyin writing,and itis impliedwhen, fromthe
actionor omissionoftheinterested party,anintentionto abandoncanbeclearly inferred.The
failureofanyinterestedpartytofiletheimportentrywithinfifteendaysoranyextensionthereof
from the discharge of the vessel or aircraft, shall be implied abandonment. An implied
abandonment shall not be effective until the article is declared by the Collector to have been
abandonedafternoticethereofisgiventotheinterestedpartyasinseizurecases.
Any person who abandons an imported article renounces all his interests and property rights
therein.
SECTION 1802. Abandonment of ImportedArticles. The owner or importer of any articles
may,withintendaysafter filingoftheimportentry,abandontotheGovernment allorapartof
the articles included in an invoice, and, thereupon, he shall be relieved from the payment of
duties, taxes and all other charges and expenses due thereon: Provided, That the portion so
abandonedis notlessthan tenpercent ofthetotal invoiceandis notlessthan onepackage,
exceptin casesofarticles importedforpersonal orfamilyuse. Thearticleso abandonedshall
be delivered bythe owner or importer at suchplace within the port of arrivalas the Collector
shall designate,and uponhis failureto socomply, theowner orimporter shallbe liablefor all
expensesthatmaybeincurredinconnectionwiththedispositionofthearticles.
Nothinginthissectionshallbeconstruedasrelievingsuchownerorimporterfromanycriminal
liabilitywhichmay arisefromanyviolation oflawcommittedinconnection withtheimportation
oftheabandonedarticle.
SECTION 1803. Right to Reclaim Article. The owner or importer of an article impliedly
abandoned may, at any time before it is sold or otherwise disposed of, reclaim such article
provided all legal requirements regarding its importation are complied with and the
corresponding duties, taxes and other charges as well as all expenses incurred as a
consequenceoftheabandonment,arepaid.
TITLEV
WarehousingofImportedArticles
PART1
WarehousinginGeneral
SECTION 1901.Establishment andSupervision of Warehouses. Whenthe businessof the
portrequires suchfacilities,the Collectorshalldesignateand establishwarehousesfor useas
general order stores, public and private bonded warehouses, sheds or yards, or for other
purposes.
AllsuchwarehousesandpremisesshallbesubjecttothesupervisionoftheCollector,whoshall
imposesuchconditionsasmaybedeemednecessary fortheprotectionoftherevenueandof
thearticlesstoredtherein.
SECTION 1902. Responsibility of Government. The Government assumes no legal
responsibility in respect to the safekeeping of articles stored in any customs or bonded
warehouse.
SECTION 1903. Bonded Warehouses. Application for the establishment of bonded
warehousesmustbemadeinwritingtotheCollector,describingthepremises,thelocation,and
capacityofthesame,andthepurposeforwhichthebuildingistobeused.
Uponreceiptofsuchapplication,theCollectorshallcauseanexaminationofthepremisestobe
made, with reference particularly to its location, construction and means provided for the
safekeepingofarticlesandiffoundsatisfactoryhemayauthorizeitsestablishment,andaccept
abondforitsoperationandmaintenance.
The Collector shall appoint storekeepers and other employees for such bonded warehouses,
whosesalariesshallbecollectedfromoperatorsofwarehouseswheretheserviceisrendered.
SECTION1904.WarehousingBond.Afterarticlesdeclaredistheentryforwarehousinghave
been examined and the duties, taxes and other charges had been determined, the Collector
shallrequirefromtheimporter,abondequivalenttooneandonehalftimestheamountofsuch
duties, taxes and other charges, conditioned upon the withdrawal of the articles within the
period prescribedby sectionnineteen hundredand eightof thisCode andfor paymentof any
duties,taxesandotherchargestowhichthearticlesshallbethensubject.
SECTION 1905. Discontinuance of Warehouses. The use of any warehouse may be
discontinued by theCollector at any time when conditionsso warrant, or, in caseof a private
warehouse upon receipt of written request to that effect from the operator thereof of the
premises,providedalltherequirementsofthelawandregulationshavebeencompliedwithby
saidoperator. Wheredutiablearticleis storedinsuchpremises thesamemustbe removedat

the risk and expense of the operator and the premises shall not be relinquished, nor
discontinuance of its use authorized, until after a careful examination of the accounts of the
warehouseandacomparisonthereofwiththebooksofthecustomhouseshallhavebeenmade.
SECTION1906.EntryofArticlesforWarehousing.Theentryofarticlesforwarehousingshall
beintherequirednumberofcopiesintheprescribedform,andshallbeverifiedasintheentry
of articlesfor consumption.No warehousing entryshall beaccepted for anyarticle iffrom the
entry,supportingdocumentsand/orinformationsucharticleisimportedcontrarytoanylaw.
SECTION1907.WithdrawalofArticlesfromBondedWarehouse.Articlesenteredunderbond
maybewithdrawnatanytimeforconsumption,fortransportationtoanotherport,forexportation
or for delivery on board a vessel or aircraft engaged in foreign trade for use on board such
vesseloraircraftasseastoresorstoresforaircraftafterliquidationoftheentry.Thewithdrawal
mustbemadebyapersonorfirmnamedintheoriginalwarehouseentry,orbyapersonorfirm
duly authorized by the former, whose authority must appear in writing upon the face of the
withdrawal.
SECTION1908. LimittoPeriodOf StorageinBonded Warehouse.Articlesduly enteredfor
warehousing may remain in bonded warehouses for a period of two years from the time of
arrival at the port of entry, which period may for sufficient reason be further extended for not
more than oneyear by the Commissionerwhenever sufficient reasons forsuch extension are
presentedtohim.Articlesnotwithdrawnattheexpirationoftheprescribedperiodshallbesold
atauctionbytheCollector.
SECTION1909.ChargesofStorageInBondedWarehouses. Theratesofstorageinpublic
or private bonded warehouses shall be subjectto arrangement between the importer and the
warehouseoperator,butsuchratesshallnotbeinexcessofthecustomarychargesfixedbythe
Collectoroftheportforsuchwarehouses.
PART2
BondedManufacturingandSmeltingWarehouses
SECTION 2001. Establishment of Bonded Manufacturing Warehouses. All articles
manufactured in whole or in part of imported materials, and intended for exportation without
being charged with duty, shall, in order to be so manufactured and exported, be made and
manufactured in bonded warehouses under such rules and regulations as the Commissioner,
withtheapprovalofthedepartmenthead,shallprescribed:Provided,Thatthemanufacturerof
sucharticles shallfirst fileasatisfactory bondforthe faithfulobservance ofalllaws, rulesand
regulationsapplicablethereto.
SECTION2002.ExemptionFromDuty.
a.Wheneverarticlesmanufacturedinanybondedwarehouseestablishedundertheprovisions
of the preceding section shall be exported directly therefrom or shall be duly laden for
immediateexportationunderthesupervisionoftheproperofficialsucharticlesshallbeexempt
fromduty.
b.Anyimportedmaterialusedinthemanufactureofsucharticles,andanypackages,coverings,
brands and labels used in putting up the same may, under the regulations prescribed by the
Commissionerwith theapproval ofthedepartment head,beconveyed withoutthe paymentof
dutyintoanybondedmanufacturingwarehouse,andimportedarticlesmay,undertheaforesaid
regulations, be transferred without the payment of duty from any bonded warehouse into any
bonded manufacturing warehouse butthis privilege shall not be heldto apply to implements,
machinery orapparatus to beused in theconstruction orrepair of anybonded manufacturing
warehouseorfortheoperationofthebusinesscarriedontherein.
SECTION2003.ProcedureforWithdrawal.Articlesreceivedintosuchbondedmanufacturing
warehouseorarticlesmanufactured thereinmaybewithdrawnorremoved therefromfordirect
shipmentandforimmediateexportationinbondtoforeigncountriesunderthesupervisionofthe
proper official, who shall certify to such shipment and exportation, or lading for immediate
exportationasthecasemaybe,describingthearticlesbytheirmarkorotherwise,thequantity,
thedateofexportationandthenameofthevesseloraircraft:Provided,Thatthewasteandby
productsincidenttotheprocessesofmanufactureinsaidbondedwarehousemaybewithdrawn
fordomesticconsumptionuponpaymentofdutyequaltothedutywhichwouldbeassessedand
collectedpursuanttolawasifsuchwasteorbyproductswereimportedfromaforeigncountry:
Provided,further,Thatallwastematerialsmaybedestroyedundergovernmentsupervision.All
laborperformedandservicesrenderedundertheseprovisionsshallbeunderthesupervisionof
apropercustomsofficialandattheexpenseofthemanufacturer.
SECTION 2004. Verification by the Commissioner. A careful account shall be kept by the
Collectorofallarticlesdeliveredbyhimtoanybondedmanufacturingwarehouse,andasworn
monthly return, verified by the customs official in charge, shall be made by the manufacturer
containing a detailedstatement of all imported articlesused by him in themanufacture of the

exportedarticles.
Before commencing businessthe operator of anymanufacturing warehouse shall filewith the
Commissioneralistofallthearticlesintendedtobemanufacturedinsuchwarehouse,andstate
theformulaofmanufactureandthenamesandquantitiesoftheingredientstobeusedtherein.
SECTION 2005. Bonded Smelting Warehouses. The plants of manufacturers engaged in
smeltingorrefining,orboth,oforesandcrudemetals,may,uponthefilingofsatisfactorybonds,
bedesignatedasbondedsmeltingwarehouses.Oresorcrudemetalsmayberemovedfromthe
vessel or aircraft in which imported, or from a bonded warehouse, into a bonded smelting
warehouse without the payment of duties thereon, and there smelted or refined, or both,
together with ores or crude metals of home or foreign productions: Provided, That the bonds
shall be charged with a sum equal in amount to the regular duties which would have been
payable on such ores and crude metals if entered for consumption at the time of their
importation,andtheseveralchargesagainstsuchbondshallbecancelledupontheexportation
or delivery to a bonded manufacturing warehouse established under section twenty hundred
andonehereofofaquantityofthesamekindofmetalequaltothequantityofmetalproducible
from the smelting or refining, or both, of the dutiable metal contained in such ores or crude
metals,dueallowancebeingmadeofthesmelterwastageasascertainedfromtimetotimeby
theCommissioner:Provided,further,Thatthesaidmetalssoproducibleoranyportionthereof,
may be withdrawn for domestic consumption or transferred to a bonded warehouse and
withdrawntherefromandthe severalchargesagainstthebondcancelled uponthepaymentof
the duties chargeable against an equivalent amount of ores or crude metals from which said
metalwouldbeproducibleintheirconditionasimported:Provided,further,Thatonthearrivalof
theoresorcrudemetalsatsuchestablishmentstheyshallbesampledandassayedaccording
tocommercialmethodsunderthesupervision ofpropergovernmentofficials:Provided,further,
That all labor performed and services rendered pursuant to this section shall be under the
supervision of theproper customs official andat the expenses ofthe manufacturer: Provided,
further,Thatallregulationsforcarryingouttheprovisionsofthissectionshallbeprescribedby
the Commissioner with the approval of the department head: And Provided, finally, That the
severalcharges againstthebond ofanysmelting warehouseestablishedunder theprovisions
of this section may be cancelled upon the exportation or transfer to a bonded manufacturing
warehouse from any other bonded smelting warehouse established under this section of a
quantity of the same kind of metal, in excess of that covered by open bonds, equal to the
amount of metal producible from the smelting or refining, or both, of the dutiable metal
contained in the imported ores or crude metals, duel allowance being made of the smelter
wastage as ascertained from time to time by the Commissioner with the approval of the
departmenthead.
PART3
TransportationinBond
SECTION 2101. Entry for Immediate Transportation. Articles entered for constructive
warehousing and immediate transportation under transit manifest to other ports of the
Philippines without appraisement may be transported under bond and consigned to the
Collectorattheportofdestination,whowillallowentrytobemadeathisportbytheconsignee.
Articles received at any port from another port of the Philippines on an entry for immediate
transportationwithoutappraisalorclassificationmaybeenteredattheportofdeliveryeitherfor
consumptionorwarehouse.
SECTION 2102. Bonding of Carrier Transporting Articles in Bond. A carrier engaged in
conveyingdutiablearticlesinbondfromaportofimportationtootherportsshallgivesecurityin
the nature of a general transportation bond, in a sum not less than ten thousand pesos,
conditioned thatthe principalshall transportand deliverwithout delay,and inaccordance with
lawandregulation,totheCollectorattheportofdestinationallarticlesinbonddeliveredtosuch
carrierandthatallproperchargesandexpensesincurredbythecustomsauthoritiesorattheir
instancebyreasonofsuchshipmentsshallbedulypaid.
SECTION2103.ExportationunderBond.Whereanintenttoexportthearticlesisshownby
the bill oflading and invoice, the wholeor part of abill of lading (not lessthan one package)
may be entered for warehouse and immediate exportation. The Collector may designate the
vesselor aircraftin whichthe articlesare ladenas constructivelya warehouseto facilitatethe
directtransferofthearticlestotheexportingvesseloraircraft.Thesameproceduremayapply
toarticlesenteredforwarehouseandimmediatetransportation.
Unless itshall appear by theinvoice, bill oflading, manifests, or othersatisfactory evidences,
thatarticlesarrivinginthePhilippinesaredestinedfortranshipment,noexportationthereofwill
be permitted except under entry for warehouse and exportation bond and appraisal or
classificationmade.
Upon withdrawal for export, a bond equivalent to one and onehalf the amount of the duties,
taxesandothercharges,shallberequiredconditionedupontheexportationofthearticles,and
fortheproductionofproofofthelandingofsamebeyondthelimitsofthePhilippines.
TITLEVI
AdministrativeandJudicialProceedings
PART1
Search,SeizureandArrest
SECTION2201.ObstructionofCustomsPremises.Nopersonshallobstructacustomhouse,
warehouse,office,wharf,streetorotherpremisesunder thecontroloftheBureauofCustoms,
oranyoftheapproachestosuchhouseorpremises.
SECTION 2202. Special Surveillance for Protection of Customs Revenue and Prevention of
Smuggling. In order to prevent smuggling and to secure the collection of the legal duties,
taxes and other charges, the customs service shall exercise surveillance over the coast,
beginning when avessel or aircraft entersPhilippine territory and concludingwhen the article
importedthereinhasbeenlegallypassedthroughthecustomhouse.
SECTION 2203.Persons HavingPoliceAuthority. For the enforcementof thecustoms and
tariff laws, the following persons are authorized to effect searches, seizures and arrests
conformablywiththeprovisionsofsaidlaws:
a. Officials of the Bureau of Customs, collectors, assistant collectors, deputy collectors,
surveyors,securityandsecretserviceagents,inspectors,portpatrolofficersandguardsofthe
BureauofCustoms.
b.OfficersofthePhilippineNavywhenauthorizedbytheCommissioner.
c.AnypersonespeciallyauthorizedinwritingbytheCommissioner.
d.Officersgenerallyempoweredbylawtoeffectarrestsandexecuteprocessesofcourts,when
actingunderdirectionoftheCollector.
e.AnypersonespeciallyauthorizedbyaCollector,subjecttotherestrictionsstatedinthenext
succeedingsection.
Persons exercising the powers hereinabove conferred shall, in the exercise thereof, have the
sameauthority,beentitledtotheproperprotection,andshallbegovernedbythesamelaw,not
inconsistent with the provisions of this section, as other officers exercising police authority in
general.
SECTION 2204. Place WhereAuthority May Be Exercised. Personsacting under authority
conferredpursuanttosubsection(e)oftheprecedingsectionmayexercisetheirauthoritywithin
thelimits ofthe collectiondistrictonly andinor uponthe particularvesselor aircraft,or inthe
particular place, or in respect to the particular article specified in the appointment. All such
appointmentsshallbeinwriting,andtheoriginalshallbefiledinthecustomhouseofthedistrict
wheremade.
All otherpersons exercisingthe powershereinabove conferredmay exercisethe sameat any
placewithinthejurisdictionoftheBureauofCustoms.
SECTION 2205.Exercise of Power ofSeizure andArrest. It shallbe within the powerof a
customsofficial orperson authorizedas aforesaid,and itshallbe hisduty, tomake seizureof
anyvessel,aircraft,cargo,articles,animalorothermovablepropertywhenthesameissubject
toforfeitureorliableforanyfineimposedundercustomsandtarifflaws,andalsotoarrestany
personsubjecttoarrestforviolationofanycustomsandtarifflaws,suchpowertobeexercised
inconformitywiththelawandtheprovisionsofthisCode.
SECTION2206.DutyofOfficerorOfficialtoDiscloseOfficialCharacter.Itshallbethedutyof
anypersonexercisingauthorityasaforesaid,uponbeingquestionedatthetimeoftheexercise
thereof, tomake knownhis officialcharacter asan officeror officialof theGovernment, andif
hisauthorityisderivedfromspecialauthorizationinwritingtoexhibitthesameforinspection,if
demanded.
SECTION 2207. Authority to Require Assistance. Any person exercising police authority
under the customs and tariff laws may demand assistance of any police officer when such
assistance shall be necessary to effect any search, seizure or arrest which may be lawfully
madeorattemptedbyhim.Itshallbethedutyofanypoliceofficeruponwhomsuchrequisition
ismadetogivesuchlawfulassistanceinthematterasmayberequired.
SECTION2208.RightofPoliceOfficertoEnterInclosure.Forthemoreeffectivedischargeof
his official duties, any person exercising the powers herein conferred, may at anytime enter,
pass through, or search any land or inclosure or any warehouse, store or other building, not
beingadwellinghouse.
Awarehouse,storeorotherbuildingorinclosureusedforthekeepingofstorageofarticlesdoes
not become a dwelling house within the meaning hereof merely by reason of the fact that a
personemployedaswatchmanlivesintheplace,norwillthefactthathisfamilystaystherewith
himalterthecase.
SECTION2209.SearchofDwellingHouse.Adwellinghousemaybeenteredandsearched
only upon warrant issuedby a judge or justice of the peace,upon sworn application showing
probable case and particularlydescribing the place to be searched and personor thing to be
seized.
SECTION2210.RighttoSearchVesselsorAircraftsandPersonsorArticlesConveyedTherein.
Itshallbelawfulforanyofficialorpersonexercisingpoliceauthorityundertheprovisionsof
thisCodetogoabroadanyvesseloraircraftwithinthelimitsofanycollectiontogoaboardany
vesselor aircraftwithinthelimits ofanycollectiondistrict, andtoinspect,search andexamine
said vessel or aircraft and any trunk, package, box or envelope on board, and to search any
person on board the said vessel or aircraft and to this end to hail and stop such vessel or
aircraftifunderway,touseallnecessaryforcetocompelcomplianceandifitshallappearthat
any breach or violation of the customs andtariff laws of the Philippines has been committed,
wherebyorinconsequenceofwhichsuchvesselsoraircrafts,orthearticle,oranypartthereof,
onboardoforimportedbysuchvesselor aircraft,isliabletoforfeiture,tomakeseizureofthe
sameoranypartthereof.
The power of search hereinabove given shall extend to the removal of any false bottom,
partition, bulkhead or other obstruction, so far as may be necessary to enable the officer to
discoverwhetheranydutiableorforfeitablearticlesmaybeconcealedtherein.
No proceedingherein shall giverise to any claimfor the damagethereby caused toarticle or
vesseloraircraft.
SECTION2211. Rightto SearchVehicles,Beasts andPersons. Itshall alsobelawful fora
personexercisingauthorityasaforesaidtoopenandexamineanybox,trunk,envelopeorother
container, whereverfound wherehe hasreasonable causeto suspectthe presencetherein of
dutiable or prohibited article or articles introduced into the Philippines contrary to law, and
likewise to stop, search and examine any vehicle, beast or person reasonably suspected of
holdingorconveyingsucharticleasaforesaid.
SECTION2212.SearchofPersonsArrivingFromForeignCountries.Allpersonscominginto
the Philippines from foreign countries shall be liable to detention and search by the customs
authoritiesundersuchregulationsasmaybeprescribedrelativethereto.
Female inspectors may be employed for the examination and search of persons of their own
sex.
PART2
AdministrativeProceedings
SECTION 2301.Warrant forDetention ofProperty Bond. Uponmaking anyseizure, the
Collector shall issue a warrant for the detention of the property and if the owner or importer
desiresto securethe releaseof theproperty forlegitimate use,the Collectormay surrenderit
uponthefilingofasufficientbond,inanamounttobefixedbyhim,conditionedforthepayment
of the appraised value of the article and/or any fine, expenses and costs which may be
adjudgedinthecase:Provided,Thatarticlestheimportationofwhichisprohibitedbylawshall
notbereleasedunderbond.
SECTION2302.ReportofSeizureToCommissionerandAuditor.Whenaseizureismadefor
any cause,the Collector ofthe district whereinthe seizureis effected shallimmediately make
reportthereoftotheCommissionerandtotheAuditorGeneral.
SECTION 2303. Notification to Owner or Importer. The Collector shall give the owner or
importer of the property or his agent a written notice of the seizure and shall give him an
opportunitytobeheardinreferencetothedelinquencywhichwastheoccasionofsuchseizure.
Forthepurposeofgivingsuchnoticeandofallotherproceedingsinthematterofsuchseizure,
theimporter,consigneeorpersonholdingthebillofladingshallbedeemedtobetheownerof
thearticleincludedinthebill.
For the same purpose, agent shall be deemed to include not only any agent in fact of the
owneroftheseizedpropertybutalsoanypersonhavingresponsiblepossessionoftheproperty
at the (missing) of the seizure, if the owner or his agent in fact is unknown or cannot be
reached.
SECTION 2304. Notification to Unknown Owner. Notice to an unknown owner shall be

effected by posting a notice for fifteen days in the public corridor of the customhouse of the
district in which the seizure was made, and, in the discretion of the Commissioner, by
publicationinanewspaperorbysuchothermeansasheshallconsiderdesirable.
SECTION 2305. Description and Appraisal and Classification of Seized Property. The
Collectorshallalsocausealistandparticulardescriptionofthepropertyseizedtobeprepared
andan appraisementorclassification ofthesame atitswholesalevalue inthelocal marketin
theusualwholesalequantitiestobemadebyatleasttwoappraisingofficials,iftherearesuch
officialsatorneartheplaceofseizureintheabsenceofsuchofficials,thenbytwocompetent
anddisinterestedcitizensofthePhilippines,tobeselectedbyhimforthatpurpose,residingat
ornear theplaceofseizure, whichlistandappraisement shallbeproperlyattested tobysuch
Collectorandthepersonsmakingtheappraisal.
SECTION 2306. Proceedingsin Case of PropertyBelonging to Unknown Parties. If, within
fifteen days after the notification prescribed in section twentythree hundred and four of this
Code,noowneror agentcanbefoundorappearsbeforethe Collector,thelattershalldeclare
thepropertyforfeitedtothegovernmenttobesoldatauctioninaccordancewithlaw.
SECTION2307. Settlementof Caseby Paymentof Fineor Redemptionof ForfeitedProperty.
If,inanyseizurecase,theowneroragentshall,whilethecaseisyetbeforetheCollectorof
the district of seizure, pay to such Collector the fine imposed by him or, in case of forfeiture,
shallpaytheappraisedvalueoftheproperty,or,ifafterappealofthecase,heshallpaytothe
Commissionertheamountofthefineasfinallydeterminedbyhim,or,incaseofforfeiture,shall
pay the appraised value of the property, suchproperty shall be forthwith surrendered, and all
liability which may or might attach to the property by virtue of the offense which was the
occasionoftheseizureandallliabilitywhichmighthavebeenincurredunderanybondgivenby
theowneroragentinrespecttosuchpropertyshallthereuponbedeemedtobedischarged.
Redemption of forfeited property shall not be allowed in any case where the importation is
absolutelyprohibitedorwherethesurrenderofthepropertytothepersonofferingtoredeemthe
samewouldbecontrarytolaw.
SECTION 2308. Protest and Payment upon Protest in Civil Matters. When a ruling or
decision of the Collector is made whereby liability for duties, fees, or other money charge is
determined,exceptthefixingoffinesinseizurecases,thepartyadverselyaffectedmayprotest
suchrulingor decisionbypresentingtothe Collectoratthetimewhenpayment oftheamount
claimed to be due the Government is made, or within thirty days thereafter, a written protest
setting forth his objections to the ruling or decision in question, together with the reasons
therefor.Noprotestshallbeconsideredunlesspaymentoftheamountdueafterfinalliquidation
hasfirstbeenmade.
SECTION 2309. Protest Exclusive Remedy in Protestable Case. In all cases subject to
protest, the interested party who desires to have the action of the Collector reviewed, shall
makeaprotest,otherwise,theactionoftheCollectorshallbefinalandconclusiveagainsthim,
except as to matters correctible for manifest error in the manner prescribed in section one
thousandsevenhundredandsevenhereof.
SECTION2310.FormandScopeofProtest.Everyprotestshallbefiledinaccordancewith
the prescribed rules and regulations promulgated under this section and shall point out the
particulardecisionorrulingoftheCollectortowhichexceptionistakenorobjectionmade,and
shall indicate with reasonable precision the particular ground or grounds upon which the
protestingpartybaseshisclaimforrelief.
The scope of a protest shall be limited to the subject matter of a single adjustment or other
independenttransaction butanynumberof issuemayberaised inaprotestwith referenceto
theparticularitemoritemsconstitutingthesubjectmatteroftheprotest.
Single adjustment, as hereinabove used, refers to the entire content of one liquidation,
includingallduties,fees,surchargesorfinesincidentthereto.
SECTION2311.Samplesto beFurnishedbyProtestingParties.Ifthe natureofthearticles
permit, importers filing protests involving questions of fact must, upon demand, supply the
Collectorwithsamplesofthearticleswhicharethesubjectmatteroftheprotests.Suchsamples
shallbeverifiedbythecustomofficialwhomadetheclassificationagainstwhichtheprotestare
filed.
SECTION 2312. Decision or Action by Collector in Protest and Seizure Cases. When a
protest in proper form is presented in a case where protest in required, the Collector shall
reexaminethematterthuspresented,andiftheprotestissustained,inwholeorinpart,heshall
entertheappropriateorder,theentryreliquidatedifnecessary.
Inseizurecases,theCollector,afterahearing,shallinwritingmakeadeclarationofforfeitureor
fixtheamountofthefineortakesuchotheractionasmaybeproper.
SECTION2313.ReviewbyCommissioner.Thepersonaggrievedbythedecisionoractionof
theCollectorinanymatterpresenteduponprotestorbyhisactioninanycaseofseizuremay,
within fifteen days after notification in writing by the Collector of his action or decision, give
written noticeto theCollector ofhis desireto havethe matterreviewed bythe Commissioner.
Thereupon the Collector shall forthwith transmit all the records of the proceedings to the
Commissioner,whoshallapprove,modifyorreversetheactionordecisionoftheCollectorand
takesuchstepsandmakesuchordersasmaybenecessarytogiveeffecttohisdecision.
SECTION 2314. Notice of Decision of Commissioner. Notice of the decision of the
Commissionershallbegiventothepartybywhomthecasewasbroughtbeforehimforreview,
andinseizurecasessuchnoticeshallbeeffectedbypersonalserviceifpracticable.
SECTION 2315. SupervisoryAuthority of Commissioner And of Department Head in Certain
Cases.Ifinanycaseinvolvingtheassessmentofdutiestheimportershallfailtoprotestthe
ruling of the Collector, and the Commissioner shall be of the opinion that the ruling was
erroneous and unfavorable tothe Government, the latter may order areliquidation and if the
ruling of the Commissioner in any unprotested case should, in the opinion of the department
head,beerroneousandunfavorabletotheGovernment,thedepartmentheadmayrequirethe
Commissionertoorderareliquidation.
Except as in the preceding paragraph provided, the supervisory authority of the department
headover theBureauof Customsshallnot extendtotheadministrative reviewofthe rulingof
theCommissionerinmattersappealedtotheCourtofTaxAppeals.
PART3
JudicialProceedings
SECTION 2401. Supervision and Control over Judicial Proceedings. In the absence of
special provision, judicial action and proceedings instituted on behalf of the Government
pursuant to the provisions of this Code shall be subject to the supervision and control of the
Commissioner.
SECTION 2402. Review by Court of Tax Appeals. The party aggrieved by a ruling of the
Commissioner in anymatter brought before himupon protest or byhis action or rulingin any
case of seizuremay appeal to the Court ofTaxAppeals, in the manner andwithin the period
prescribedbylawandregulations.
Unless an appeal is made to the Court of Tax Appeals in the manner and within the period
prescribedbylaws andregulations,theactionor rulingoftheCommissionershall befinaland
conclusive.
PART4
Surcharges,FinesandForfeitures
SECTION 2501. Failure to Pay Liquidated Charges. For failure to pay the amount of
liquidated duties, taxes and other charges of a liquidation within ten working days after the
noticeofliquidationshallhavebeenpubliclypostedinthecustomhouse,asurchargeoffiveper
centum of the total amount or balance found upon liquidation shall be added thereto and
collectedtherewith.
SECTION2502.FailuretoSupplyInvoice.Whenanentryofarticlesvaluedatmorethanfive
hundredpesosis permittedbytheCollector tobeeffecteduponcommercial invoicesignedby
themanufacturer,sellerorshipper,theCollectorinsteadofrequiringabondforthesubsequent
productionoftheconsularinvoice,may,ifthe importerprefers,imposeasurchargeofnotless
than twentyfive pesos nor more than an amount equal to fifty per centum of the duties due
upontheimportation.
SECTION2503.UndervaluationandMisdeclarationinEntry.Whenthevalueoftheimported
articles shall be so declared and entered that the duties, based on the declaration of the
importer on the face of the entry, would beless by twenty per centum than should be legally
collected, or when the dutiable weight measurement or quantity of imported articles is found
upon examinationto exceedby tenper centum ormore, theentered weight,measurement or
quantity,asurchargemay,inthediscretionoftheCollectorbecollectedfromtheimporterinan
amount not less than the difference between the full duty and the duty based upon the
declarationoftheimporter,normorethanfivetimesofsuchdifference:Provided,Thatincases
where the Collector decides to waive imposition of any surcharge in excess of one hundred
pesosinanyentry,hisactionshallbesubjecttoreviewbytheCommissioner.
SECTION 2504. Failure or Refusal of Party to Give Evidence or Submit Documents for
Examination.Whentheowner,importerorconsigneeofanyimportedarticles,ortheagentof
either, failsor refuses,upon lawful demandin writingby any customsofficial toappear, make
oathorsubmithimselftoexamination,ortoansweranymaterialquestionorrefusestoproduce
records, accounts or invoices in his possession pertaining to the value, classification or
dispositionofthearticleinquestionanddeemedmaterialinappraisingthesame,theCollector
shallassessasurchargeoftwentypercentumadvaloremonthearticlewhichisthesubjectof
theimportation.
SECTION 2505.Failure toDeclare Baggage. Wheneverany dutiablearticle isfound inthe
baggage of any person arriving within the Philippines which is not included in the baggage
declaration,sucharticleshallbeseizedandthepersoninwhosebaggageitisfoundmayobtain
releaseofsucharticle,ifnotimportedcontrarytoanylawuponpaymentoftrebletheappraised
value of such article plus all duties, taxes and other charges due thereon unless it shall be
establishedtothesatisfactionoftheCollectorthatthefailuretomentionordeclaresaiddutiable
articlewaswithoutfraud.
Nothinginthissectionshallprecludethebringingofcriminalactionagainsttheoffender.
SECTION2506.BreachofBond.Uponbreachofabondrequiredtobefiledunderthetariff
and customs laws, the Collector subject to the approval of the Commissioner, may accept in
satisfactionthereofasmallersumthanthatmentionedinthepenaltyclauseofthebond,butin
no case less than the amount necessary to indemnify the Government for the damage
occasionedbysuchbreach.
SECTION 2507. Unlawful Navigation of Unregistered Vessel. When any vessel is used or
navigated in Philippine waters without having been first duly registered in the Bureau of
Customs,or applicationthereformadeas requiredbylaw,such vesselshallbefined inasum
notlessthanfiftypesosnormorethanonethousandpesos.
SECTION 2508. Vessel Engaging in the Coastwise Trade Without License. Any vessel
engaging in the coastwise trade, without the requisite license, shall be fined in a sum not
exceedingonethousandpesos.
SECTION 2509. Vessel Navigating Without Complement of Officers. Any Philippine vessel
navigating without a full complement of duly licensed officers, not otherwise due to an
emergency beyond the control of the master, owner or agent, shall be fined in a sum not
SECTION 2510. Vessel Engaging in Bay and River Business Without License. Any vessel
engagingin thebusinessof towingorof transportingpassengersor freightinany harbor,bay,
riveroranyinlandwaternavigablefromthesea,withouttherequisitelicense,shallbefinedina
sumnotexceedingfivehundredpesos.
SECTION 2511. Failure to Produce Members of Crew. When the master of a Philippine
vesselreturningfromabroadfailstoproduceasrequiredbylaw,anymemberofthecrewlisted
atthetimeofdeparturefromthePhilippines,inthevesselsshippingarticles,thevesselshallbe
finedin thesumnot exceedingfivehundred pesosfor eachmemberabsent andunaccounted
for.
SECTION 2512. Injury to Buoys and Beacons. When any buoy or beacon maintained in
Philippine waters is damaged, misplaced or destroyedby reason of having made fast thereto
any vessel orother floating object or asa consequence of the negligentnavigation or control
thereto,such vessel,or theowner orperson incontrolof anysuch otherobject whichcaused
the damage shallbe subject to afine of not more thantwo hundred pesos, towhich shall be
addedtheexpenseofrepairingorreplacingthesame.
SECTION 2513. Vessel or Aircraft Departing before Entry Made. Any vessel or aircraft
arrivingwithinthelimits ofacollectiondistrictfromaforeignport whichdepartsbeforeentryis
made,withoutbeingcompelled todosobystressofweather,pursuit orduressofenemies,or
othernecessity,shallbefinedinasumnotexceedingfivethousandpesos.
SECTION 2514. Obstruction toBoarding Official. If the master or pilotin command or any
member of the complement of any vessel or aircraft arriving at a Philippine port obstructs on
hinders any official from lawfully going on board such vessel or aircraft for the purpose of
enforcingthecustomsandtarifflawsintentionallycausesanysuchofficialtobesoobstructedor
hindered,thevesseloraircraftshallbefinedinasumnotexceedingfivethousandpesos.
SECTION 2515. Unlawful Boarding or Leaving of Vessel or Aircraft. If upon arrival at a
Philippineport, anymasterofa vesselorpilot incommandof anaircraftengagedin aforeign
tradepermits anyperson toboardor leavethevessel oraircraft withoutthepermission ofthe
customs official in charge, such vessel or aircraft shall be fined in a sum not exceeding one
thousandpesos.
SECTION 2516. Failure to Deliver or Receive Mail. If the master of a vessel or pilot in
commandofanaircraftarrivingataPhilippine portfailsorrefusestodelivertothepostmaster
ofthenearestpostoffice,asrequiredbylaworcontract,allmailmatteronboardsuchvesselor
aircraft and destined for the particular port, the vessel or aircraft shall be fined in a sum not
When any vessel or aircraft which is required by law or contract to carry mail matter departs
from a port or place where mail should be received, without giving the postmaster or other
postalofficialareasonableopportunitytodeliverto thevesseloraircraftofitsproperofficeror
agent, any mail matter addressed to or destined for the port or place to which the vessel or
aircraft is bound, such vessel or aircraft shall be fined in a sum not exceeding one thousand
pesos.
SECTION2517. UnladingofCargoBeforeArrivalAtPortof Destination.If,upon thearrival
withinthe limitsof anycollectiondistrict ofthePhilippines ofany vesseloraircraft engagedin
foreign trade, the master or pilot in command thereof permits any part of the cargo to be
unladenbeforeherarrivalatherportofdestination,andwithoutauthorityfromapropercustoms
official,suchvesseloraircraftshallbefinedinasumnotexceedingfivethousandpesos,unless
the unladingwas renderednecessary bystress ofweather, accidentor othernecessity andif
duetonecessity,thesubsequentapprovaloftheproperCollectormustbeobtained.
SECTION 2518. Unlading of Cargo at Improper Time or PlaceAfterArrival. Any vessel or
aircraft,whichafterarrivalatherportof destinationinthePhilippines,dischargescargoatany
timeorplaceotherthanthatdesignatedbytheCollectorshallbefinedinasumnotexceeding
tenthousandpesosunlesstheunladingwasrenderednecessarybystressofweather,accident
orothernecessityandifduetonecessity,thesubsequentapprovaloftheproperCollectormust
beobtained.
SECTION 2519. Failure toExhibit or Deposit Documents. When the masterof a vessel or
pilot in commandof an aircraft engagedin foreign trade failsto exhibit to theCollector at the
timeofentryofhisvesseloraircrafttheregisterorotherpaperinlieuthereof,togetherwiththe
clearanceandother papersgrantedbythecustoms officialstohisvesseloraircraft atthelast
foreignportofdeparture,orfailstoexhibitanycertificateorotherdocumentrequiredtobethen
exhibited,suchvesseloraircraftshallbefinedinasumnotexceedingfivethousandpesos.
Suchvesselshallbeliableforthepaymentoftheaforesaidfineifthemaster,withinfortyeight
hoursafterarrival,shallfailtodelivertotheproperconsularofficerofhisnationsuchdocuments
as are required by law to be deposited with him, or, if after having made such deposit, the
master shall fail to produce to the Collector the required evidence that the same has been
effected.
SECTION2520. BringingofUnmanifestedArms,Explosivesor WarEquipment.Anyvessel

oraircraftarrivingataportinthePhilippines,havingfirearms,gunpowder,cartridges,dynamite
orany otherexplosives,munitions orequipmentsof warconcealedon boardhisvessel ornot
containedinthemanifestofthevesseloraircraft,shallbefinednotexceedingtwentythousand
pesos.
SECTION 2521. Failure to Supply Requisite Manifests. If any vessel or aircraft enters or
departsfromaportofentrywithoutsubmittingthepropermanifeststothecustomsauthorities,
or shall enter or depart conveying unmanifested cargo other than as stated in the next
preceding section hereof, such vessel or aircraft shall be fined in a sum not exceeding ten
thousandpesos.
Thesamefineshallbeimposeduponanyarrivingordepartingvesseloraircraftifthemasteror
pilotincommandshallfailtodeliverormailtotheAuditorGeneralatruecopyofthemanifestof
theincomingoroutgoingcargo,asrequiredbylaw.
SECTION 2522. Disappearance of Manifested Article. When any package or article
mentionedinthemanifestshallnotbedulyforthcominguponthearrivalofthevesseloraircraft,
the vessel or aircraft shall be fined in a sum not exceeding two thousand pesos, unless the
disappearanceofthepackageorarticleinquestionwasnotduetothenegligenceofthemaster
ofthevesselorpilotincommandofanaircraftandexplainedtothesatisfactionoftheCollector.
Thevesseloraircraftshallbeliableforthepaymentofthesamefinewhenapackageorarticle
listed in the manifest does not tally materially in character or otherwise with the description
thereofinthemanifest.
SECTION2523. DiscrepancyBetweenActualandDeclared Weightof ManifestedArticle. If
the gross weight of any article or package described in the manifest exceeds by more than
twentypercentumthegrossweightasdeclaredinthemanifestorbillofladingthereof,andthe
Collector shall be of opinion that such discrepancy was due to the carelessness or
incompetencyofthemasterorpilotincommand,owneroremployeeofthevesseloraircraft,a
fineofnotmorethanfifteenpercentumofthevalueofthepackageorarticleinrespecttowhich
thedeficiencyexists,maybeimposedupontheimportingvesseloraircraft.
SECTION2524.DeliveryofCargoNotAgreeingWithMastersorPilotsinCommandReport.
When a vessel or aircraft arriving from a foreign port is compelled by necessity to put into
anotherport thantheportof herdestinationandpermission isgrantedbythe Collectorforthe
unladingofthevesseloraircraftorthedeliveryofanypartofhercargoanditshallbefoundthat
thedeliveryofthecargodoesnotagreewiththemastersorpilotsincommandreport,andthe
discrepancy is not satisfactorily explained, the vessel or aircraft shall be fined in a sum not
exceedingfivethousandpesos.
SECTION 2525. Breaking of Seal Placed by Customs Official. If any seal placed by a
customsofficial uponany vesselor aircraftor compartmentthereof, orupon anybox, trunkor
other package of article on board any vessel or aircraft is broken or destroyed, the vessel or
aircraft shallbe fined ina sum notexceeding fivethousand pesos foreach seal sobroken or
destroyed.
SECTION 2526. Breaking of Lock or Fastening Placed by Customs Official. If any lock or
other fastening device placed by a customs official upon any hatch door, or other means of
communicationwiththeholdofavesseloraircraft,orotherpartthereof,forthesecurityofthe
same during the nighttime, shall be unlawfully opened, broken or removed, or if any of the
articles contained in the hold or in other compartments so secured shall be clandestinely
abstractedandlanded,thevesseloraircraftshallbefinedinasumnotexceedingfivethousand
pesos.
SECTION 2527. Disappearance of Trunk orPackage Specially Noted by Customs Official.
Whenanybox,trunkorotherpackageofarticleisfoundbyacustomsofficialonanyincoming
vessel or aircraft separate from the rest of the cargo or in any unusual or improper place on
such vessel or aircraft and the same shall be noted by him, with proper description, and the
attentionofthemasterorpilotincommandorotherresponsibleofficerofthevesseloraircraftis
calledthereto,thevesseloraircraftshallbefinedinasumnotexceedingonethousandpesos
for every such package which may subsequently be missing and unaccounted for upon the
arrivalofthevesseloraircraftattheportofentry.
SECTION 2528. False Statement of Vessels orAircrafts Destination. When the master or
pilotincommandofavesseloraircraftladenwitharticlesshallmakeafalsestatementastothe
nextdestinationofsuchvesseloraircraft,wheninformationconcerningthesameisrequiredof
him by a customs official, such vessel or aircraft shall be fined in a sum not exceeding five
thousandpesosandthecircumstancesthatavesseloraircraftafterclearingforacertainport
ofdestinationgoestosomeotherport,notbeingimpelledtodosobynecessity,shallbeprima
facieproofthattheoriginalstatementofthevesselsoraircraftsactualdestinationwasfalse.
SECTION2529.MiscellaneousOffenses.Thefollowingadministrativefinesshallbeimposed
uponanyvesselthatsailsoroperatesunderanyofthecircumstanceshereunderspecified:
a.Forsailingoroperatingwithoutpropercertificateofinspectionandspecialpermit,fiftypesos
foreachoffense
b.Forsailingoroperatingwithexpiredlicenseorpermit,onehundredpesosforeachoffense
c. For engaging in the business of transporting passengers in the coastwise trade without
licenseorpermit,onehundredpesosforeachoffense
d.Fornavigatingwithoutsufficientlifepreservers,beltsorraftsrequiredbycustomsregulations,
onehundredpesosforeachoffense
e. For navigating without firefighting apparatus and/or medical supplies required by customs
regulations,fiftypesosforeachoffense
f. For sailing with excess passengers, twenty pesos for each passenger in excess of the
authorizednumber,butinnocaselessthanthefarepayablebyeachpassengertohisplaceof
destination
g.Forsailingwithoverloadedcargo,fiftypesosforeachoffenseincaseofvesselsoffiftytons
grossorlessonehundredpesosincaseofvesselsofnotlessthanfiftytonsnormorethanone
hundredtonsgrossandnotlessthantwohundredpesosnormorethanfivehundredpesosin
caseofvesselsofonehundredtonsgrossormore
h.Avesselshallbefinedinanamounthereafterfixedfor:
(1) Anchoring at any dock, pier, wharf, quay or bulkhead without rat guards, fifty pesos for
coastwisevessels,andtwohundredpesosforoverseasvessels
(2)Dumpinggarbageorslopsoverthesideinport,onehundredpesos
(3)Dumpingorcausingtospreadcrudeoil,keroseneorgasolineinthebayoratthepierswhile
inport,twohundredpesosforeachoffense
(4) Loading gasoline at a place other than that designated by the regulations, four hundred
pesosforeachoffense.
SECTION2530.PropertySubjecttoForfeitureUnderTariffandCustomsLaws.Anyvesselor
aircraft, cargo, articles and other objects shall, under the following conditions, be subject to
forfeiture:
a. Any vessel or aircraft, including cargo, which shall be used lawfully in the importation or
exportationof articlesinto orfrom anyPhilippine portor placeexcept aport ofentry andany
vesselwhich, beingoflessthan thirtytonscapacityshall beusedinthe importationofarticles
into any Philippine port orplace except into a port of the Sulusea where importation in such
vesselmaybeauthorizedbytheCommissioner,withtheapprovalofthedepartmenthead.
b.Anyvessel engaginginthecoastwisetrade whichshallhaveonboardany articleofforeign
growth,productormanufactureinexcessoftheamountnecessaryforseastores,withoutsuch
articlehavingbeenproperlyenteredorlegallyimported.
c.Anyvesseloraircraftintowhichshallbetransferredcargounladencontrarytolawpriortothe
arrivaloftheimportingvesseloraircraftatherportofdestination.
d. Any part of the cargo of a vessel or aircraft arriving from a foreign port which is unladen
beforearrivalatthevesselsoraircraftsportofdestinationandwithoutauthorityfromtheproper
customs official but such cargo shall not be forfeited if such unlading was due to accident,
stressofweatherorothernecessityandissubsequentlyapprovedbytheCollector.
e. Any article which is fraudulently concealed in or removed from any public or private
warehouseundercustomssupervision.
f.Any articleofprohibited importationorexportation, theimportation orexportationof whichis
effectedorattemptedcontrarytolaw,andallotherarticleswhich,intheopinionoftheCollector,
havebeenused,areorwereintendedtobeusedasinstrumentintheimportationorexportation
oftheformer.
g.Unmanifestedarticlefoundonanyvesseloraircraft,ifmanifestthereforisrequired.
h.Sea storesorstores foraircraftadjudged bytheCollectorto beexcessive,when theduties
assessed by the Collector thereon are not paid or secured forthwith upon assessment of the
same.
i.Anypackageofimportedarticlewhichisfoundbytheexaminingofficialtocontainanyarticle
notspecifiedintheinvoiceorentry,includingallotherpackagespurportedlycontainingimported
articles similar tothose declared in the invoice orentry to be the contentsof the misdeclared
package, provided the Collector is of the opinion that the misdeclaration was caused with
fraudulentintent.
j. Boxes, cases, trunks, envelopes and other containers of whatever character used as
receptaclesorasdevicestoconcealarticlewhichisitselfsubjecttoforfeitureunderthecustoms
andtarifflawsorwhichissodesignedastoconcealthecharacterofsucharticle.
k.Any beast actually being used for the conveyance of article subject to forfeiture under the
customsandtarifflawswithitsequipageortrappings,andanyvehiclessimilarlyused,together
withitsequipageandappurtenances,includingthebeast,teamorothermotivepowerdrawing
orpropellingthesamebuttheforfeitureshallnotbeeffectedifitisestablishedthattheownerof
themeansofconveyanceused asaforesaidorhisagentinchargethereof atthetime,hasno
knowledgeoftheunlawfulact.
l. Any money or thing of value offered as a bribe or for the purpose of exerting improper
influenceoveracustomsofficialoremployee.
m.Anyarticlesoughttobeimportedorexported:
(1) Without going through a customhouse, whether the act was consummated, frustrated or
attempted
(2)Byfailuretomentiontoacustomsofficial,articlesfoundinthebaggageofapersonarriving
fromabroad.
(3)Onthestrength ofafalsedeclarationoraffidavitexecutedby theowner,importer,exporter
orconsigneeconcerningtheimportationorexportationofsucharticle.
(4) On the strength of a false invoice or other document executed by the owner, importer,
exporterorconsigneeconcerningtheimportationorexportationofsucharticle.
(5) Through any other fraudulent practice or device by means of which such articles was
enteredthroughacustomhousetotheprejudiceofthegovernment.
SECTION 2531. ConditionsAffecting Forfeiture ofArticle. As regards imported or exported
articleorarticleswhereoftheimportationorexportationismerelyattempted,theforfeitureshall
be effected only when and while the article is in the custody or within the jurisdiction of the
customs authorities or inthe hands or subject to the control ofthe importer, exporter, original
owner, consignee, agent or other person effecting the importation, entry or exportation in
question, orin thehands orsubject tothe controlof someperson whoshall receive,conceal,

buy, sell or transport the same or aid in any such acts, with knowledge that the article was
imported,orwasthesubjectofanattemptatimportationorexportation,contrarytolaw.
SECTION 2532. Enforcement ofAdministrative Fines and Forfeitures. Administrative fines
andforfeituresshallbeenforcedbytheseizureofthevesseloraircraftorotherpropertysubject
tothefineorforfeitureandbysubsequentproceedingsinconformitywiththeprovisionsofParts
2and3,TitleVI,BookII,ofthisCode.
SECTION2533.SeizureofVesselorAircraftforDelinquencyofOwnerorOfficer.Whenthe
owner, agent, master, pilot in command or other responsible officer of any vessel or aircraft
becomesliabletobefinedunderthecustomsandtarifflawsonaccountofadelinquencyinthe
dischargeofadutyimposeduponhimwithreferencetothesaidvesseloraircraft,thevesselor
aircraftitselfmaybeseizedandsubjectedinanadministrativeproceedingforthesatisfactionof
thefineforwhichsuchpersonwouldhavebeenliable.
PART5
DispositionofPropertyinCustomsCustody
SECTION 2601. PropertySubject to Sale. Property in customs custody shallbe subject to
saleundertheconditionshereinafterprovided:
a.Abandonedarticles.
b.Bondedarticlesenteredunderwarehousingentrynotwithdrawnnorthedutiesandtaxespaid
thereonwithintheperiodprescribedbylaw.
c.Articlesfor which importentry has been filedbut have notbeen claimed withinfifteen days
thereafter:Provided,Thatinjustifiablecases,or whenpublicinterestsorequires,theCollector
may,inhisdiscretion,grantanextensionofnotmorethanfifteendays.
d.Seized property,otherthancontraband, afterliabilityto saleshallhavebeen establishedby
properadministrativeorjudicialproceedingsinconformitywiththeprovisionsofthisCode.
e.Anyarticlesubjecttoavalidlienforcustomsduties,taxesorotherchargescollectiblebythe
BureauofCustoms,aftertheexpirationoftheperiodallowedforthesatisfactionofthesame.
SECTION2602.PlaceofSaleorOtherDispositionofProperty.Propertywithinthepurviewof
thisPartofthisCodeshallbesold,orotherwisedisposedof,upontheorderoftheCollectorof
the port where the property in question is found, unless the Commissioner shall direct its
conveyanceforsuchpurposetosomeotherport.
SECTION2603. Modeof Sale.In theabsence ofanyspecial provision,property subjectto
sale by the customs authorities shall be sold at public auction after ten days notice
conspicuouslypostedattheportandsuchotheradvertisementasmayappeartotheCollector
tobeadvisableintheparticularcase.
SECTION 2604. Disqualification to Participate in Auction Sale. No customs official or
employeeshallbeallowedtobiddirectlyorindirectly,inanycustomsauction.
SECTION 2605. Disposition of Proceeds. The following charges shall be paid from the
proceedsofthesaleintheordernamed:
a.Expensesofappraisal,advertisementandsale.
b.Dutiesexceptinthecaseofabandonedandforfeitedarticles.
c.TaxesandotherchargesduetheGovernment.
d.Governmentstoragecharges.
e.Arrastreandprivatestoragecharges.
f.Freight,lighterageorgeneralaverage,onthevoyageofimportation,ofwhichduenoticeshall
havebeengiventotheCollector.
SECTION 2606. Disposition of Surplus. Except in the case of the sale of abandoned or
forfeitedarticles, anysurplus remainingafterthe satisfactionofall lawfulcharges asaforesaid
shallbepaidbytheCollectortotheowner,ifknown,otherwiseitshallberetainedbyhimforten
dayssubjecttothecalloftheowner.Uponthefailureoftheownertoclaimsuchsurpluswithin
this period,the Collector shalldeposit such amountwith the Treasurerof the Philippinesas a
special deposit, to be paid to the proper claimant demanding the same within one year
thereafter,uponsuchevidenceandinsuchmannerastheAuditorGeneralshallprescribe.
In all such cases the Collector shall report fully his action in the matter, together with all the
particulars, to the Commissioner and to the Auditor General. After one year all unclaimed
specialdepositsshallbeconsideredbytheBureauofTreasuryascustomsreceipts.
SECTION2607.DispositionofArticlesLiabletoDeterioration.Perishablearticlesshallnotbe
deposited in a bonded warehouse and, if not immediately entered for export or for
transportationfromthevesseloraircraftinwhich importedorenteredforconsumptionandthe
dutiesandtaxespaidthereon,sucharticlesmaybesoldatauction,aftersuchpublicnotice,not
exceedingthreedays,asthenecessitiesofthecasepermit.
Whenseizureshallbemadeofpropertywhich,intheopinionoftheCollector,isliabletoperish
orbewastedortodepreciategreatlyinvaluebykeeping,orwhichcannotbekeptwithoutgreat
disproportionate expense,whether suchproperty consists oflive animals orof anyarticle, the
appraisershall socertifyinhis appraisal,thentheCollector mayproceedtoadvertise andsell
thesameatauction,uponnoticeasheshalldeemtobereasonable.
The same disposition may be made of any warehouse article when in the opinion of the
Collector it is likely that the cost of depreciation, damage, leakage or other causes, may so
reduceitsvalueastobeinsufficienttopaytheduties,taxesandotherchargesduethereon,ifit
shouldbepermittedtobesokeptandbesubjectedtosaleintheusualcourse.
SECTION 2608. Disposition ofArticles Unfit for Use or Sale or Injurious to Public Health.
Whenanyarticle,whichintheopinionoftheCollector,isamenacetopublichealth,isseizedor
otherwisecomesintothecustodyoftheBureauofCustoms,theCollectoroftheportshall,ifthe
matter is not disposable under the provisions relating to food and drugs, appoint a board of
three members to examine the article. Whenever possible, one member shall be a
representative of the Bureau of Health or the local health officer, and the two others shall be
responsibleofficialsoftheBureauofCustoms,atleastoneofwhomshallbeanappraiser.Such
boardshallexaminesaidarticle,andifthesameisfoundtobeunfitoramenacetothepublic
health, the board shall so report in writing to the Collector, who shall forthwith order its
destructioninsuchmannerasthecasemayrequire.
Health authorities at port of entry shall collaborate with the collectors in such matters with
reasonabledispatch.
SECTION2609.Disposition ofContraband.Articlesofprohibited importationorexportation,
knownascontraband,shall,intheabsenceofspecialprovision,bedealtwithasfollows:
a. If the article in question is highly dangerous to be kept or handled, it shall forthwith be

destroyed.
b.ContrabandcoinorbullionshallaccruetotheStabilizationFundoftheCentralBanksubject
tothepaymentoftheexpensesincidenttoseizure,includingtherewardtotheinformer,ifany.
c.Othercontrabandofcommercialvalueandcapableoflegitimateusemaybesoldundersuch
restrictionsas willinsureits useforlegitimate purposesonlybut ifthething isunfitfor useor
the Collector is of the opinion that, if sold it would be used for unlawful purposes, it may be
destroyedinsuchmannerastheCollectorshalldirect.
SECTION2610.DispositionofUnsoldArticlesforWantofBidders.Whenanyarticleremains
unsold forwant ofbidders orfor lackof anacceptable bid,then theCollector shall,subject to
the approval of the department head, dispose of such article to the best advantage of the
governmentinaprivatesale,andincasethesamecannotbesold,thensucharticlesshallbe
giventogovernmentcharitableinstitutionsthroughtheSocialWelfareAdministration.
SECTION 2611. Disposition of Dangerous Explosives. Gunpowder or other dangerous or
explosive substances,except firecrackersshall not bedeposited ina bondedwarehouse, and
when not entered for immediate use, transportation or export, shall be subject to such
disposition,inthediscretionofthedepartmenthead,consistentwiththepublicsafety.
Expensesincurredinsuchdispositionshallconstitutealienonthearticlesandachargeagainst
theowner.
TITLEVII
Fees,DuesandChargesCollectiblebytheBureauofCustoms
PART1
HarborFees
SECTION 2701. Definition. Harbor fee is the amount which the owner, agent, operator or
master of a vessel has to pay for each entrance into or departure from a port of entry in the
Philippines.
SECTION2702.ScheduleofRates.Thefollowingscheduleonfeesforeachentranceintoor
departurefromaportofentryinthePhilippinesisherebyestablished:
a.Foreachentrancefromaforeignport
P50.00
b.Foreachdeparturetoaforeignport
50.00
c.Foreachcoastwiseentranceordeparture:
(1)Incaseofvesselfrom6to15tonsnet
1.00
(2)Incaseofvesselmorethan15butnotmorethan75tonsnet
2.00
4.00
6.00
10.00
12.00
16.00
(8)Incaseofvesselmorethan400tonsnet
20.00
SECTION2703.Exemptions.Thefollowingareexemptfromthepaymentofsuchfees:
a.Vesselsenteringtheportforthesolepurposeofreceivingbunkerfueland/orshipsuppliesor
changingpilots,andremaininglessthan24hoursintheport
b.Vesselspassingthrough theportandremaininglessthantwelvehours andnotreceivingor
dischargingcargo
c. Vessels owned by the Philippine Government or any foreign government not engaged in
carryingcargo,orpassengersforhireand
d.Private,noncommercialpleasurecraft.
PART2
WharfageDue
SECTION 2801. Definition. Wharfage due is the amount assessed against the cargo of a
vesselengagedintheforeigntrade,basedon thequantity,weightormeasurereceivedand/or
dischargedbysuchvessel.Theowner,consignee,oragentofeither,ofthearticleistheperson
liableforsuchcharge.
SECTION2802. Scheduleof Dues. Thereshall belevied, collectedand paidon allarticles

importedorbroughtintothePhilippines,andonproductsofthePhilippinesexceptcoal,lumber,
creosotedandotherpressuretreatedmaterialsaswellasotherminorforestproducts,cement,
guano,naturalrockasphalt,themineralsandoresofbasemetals(e.g.,copper,lead,zinc,iron,
chromite, manganese, magnesite and steel), and sugar molasses, exported from the
Philippines,achargeoftwopesospergrossmetrictonasafeeforwharfage:Provided,Thatin
thecaseof logs,orflitchestwelveinches squareorequivalentcrosssectionalarea, orover,a
chargeofsixtycentavospercubicmetershallbecollected.
PART3
BerthingCharge
SECTION 2901. Definition. Berthing charge is the amount assessed against a vessel for
mooringorberthingatapier,wharf,bulkheadwharf,riverorchannelmarginalwharfatanyport
in the Philippines or for mooring or making fast to a vessel so berthed or for berthing or
mooring within any slip, channel, basin river or canal under the jurisdiction of any port of the
Philippines.Theowner,agent,operatorormasterofthevesselisliableforthischarge.
SECTION2902.PortswithCargoSheds.Everyvesselengagedinforeigntradewhichberths
at a pier, wharf, bulkheadwharf, river or channel marginal wharf at any national port in the
Philippinesprovidedwithcargosheds,orwhichmakesfasttoanyvessellyingatsuchwharfor
pier, for the purpose of discharging and/or loading cargo shall pay a berthing fee of four
centavosperregisteredgrosstonofthevesselforthefirsttwentyfourhoursorpartthereof,and
for each succeeding twentyfour hours or part thereof, exceeding three hours: Provided, That
themaximumchargeshallnotexceedfourhundredpesosperday.
SECTION 2903. PortsWithout Cargo Sheds. Every vessel engaged inforeign trade which
berthsat apier, wharf,bulkheadwharf, riveror channelmarginal wharfat anynational portin
the Philippineswithout cargo sheds,or whichmakes fast toany vessel lyingat suchwharf or
pier, for the purpose of discharging and/or loading cargo shall pay a berthing fee of three
centavos per registeredgross ton of the vesselfor the first twentyfour hours,or part thereof,
and for each succeeding twentyfour hours, or part thereof, exceeding three hours: Provided,
Thatthemaximumchargeshallnotexceedthreehundredpesosperday.
SECTION2904. Exemptions. Wheneverany vesselreferred toin thepreceding sectionsis
stoppedbythe customsauthoritiesfromdischarging cargotoavoidcongestionon thepiersor
for other justifiable causes, such vessel shall be exempt from the payment of berthing fees
duringtheperiodofsuchsuspension,unlessinthemeantimeitloadedcargoatshipsideorfrom
the piers. In such case the wharfinger shall indicate in his report the time when the vessel
stoppeddischargingcargoandthetimeitresumed saidactivity,andwhetherornotthevessel
loadedcargoduringthesuspensionoftheunloadingoperations.
SECTION2905.NoncargoVessels.Everyvesselengagedinforeigntradewhichberthsata
pier, wharf, bulkheadwharf, river or channel marginal wharf at any national port in the
Philippines,orwhichmakesfasttoanyvessellyingatsuchwharforpier,forthesolepurposeof
landing and/or taking passengers, or for taking fresh water or fuel for bunkers shall pay a
berthingfeeoftwocentavosperregisteredgrosstonofthevessel:Provided,Thatsuchvessel
doesnotremainatsuch berthmorethaneighthoursbutifsuch vesselremainsatsuchberth
morethaneighthours,thesameberthingfeeshallbepaidasisprovidedinsectiontwentynine
hundred and two hereof for cargo vessels whether the wharf or pier is with or without cargo
shed:Provided,further,Thatthemaximumchargeshallnotexceedtwohundredpesosperday.
SECTION 2906. Vessels in the Philippine Coastwise Trade Ports With Cargo Sheds.
Every vesselpropelled bysteam or internalcombustion engine andengaged inthe Philippine
coastwisetrade,exceptingboatsoffivetonsgrossorlessorpleasureornoncommercialcraft,
which berths at apier, wharf, bulkheadwharf, river or channel marginalwharf at any national
port in the Philippines provided with cargo sheds or which makes fast to any vessel at such
wharf,or pier,forthe purposeofloading ordischargingcargoor foranyother purposeexcept
whenindistress,shallpayaberthingfeeofonecentavoperregisteredgrosstonofthevessel
forthefirsttwentyfour hoursorpartthereof,andonehalfcentavoper registeredgrosstonfor
each succeeding twentyfour hours or part thereof: Provided, That the maximum charge shall
notexceedonehundredpesosforthefirstdayandfiftypesosforeachsucceedingdayorpart
thereof,norshalltheminimumchargebelessthantenpesosforthefirstdayandfivepesosfor
eachsucceedingdayor partthereof:Provided,further,Thatsteamor motorvesselssubjectto
berthing feesas hereinprescribed, ofless than onehundred grosstons, shallbe subjectto a
minimumchargeofnotlessthantwopesosforthefirstdayandonepesoforeachsucceeding
dayorpartthereof.
SECTION 2907.Same Ports WithoutCargo Sheds. Every vesselpropelled bysteam or
internal combustion engine and engaged in coastwise trade which berths at a pier, wharf,
bulkheadwharf, river or channel marginal wharf without acargo shed at any national port, or
which makes fast to any vessel lying at such wharf or pier for any purpose, except those
specificallyexemptedintheprecedingsubsection,shall payaberthingfeeofonehalfcentavo
per registered gross ton of the vessel for the first twentyfour hours or part thereof, and one
fourthcentavoper registeredgrosstonof thevesselforeachsucceeding twentyfourhoursor

partthereof:Provided,Thatthemaximumchargeshallnotexceedtwentyfivepesosforthefirst
dayandtwelvepesosforeachsucceedingdayorpartthereof,norshalltheminimumchargebe
less than two pesos for the first day and one peso for each succeeding day or part thereof:
Provided,further, Thatsteamor motorvesselssubject toberthing feeasherein prescribed,of
less thanone hundredgross tons, shallbe subjectto aminimum charge ofnot lessthan one
pesoforthefirstdayandfiftycentavosforeachsucceedingdayorpartthereof.
SECTION 2908. Vessels in the Bay and River Trade. Every vessel propelled by steam or
internalcombustionengineandengagedinthebayandrivertradeoroperatinginthedailyferry
service, whichberths at apier, wharf, bulkheadwharf,channel orriver marginal wharfwith or
withoutcargoshedsatanynationalportorwhichmakesfasttoanyvessellyingatsuchwharf
or piermore thanonce everytwentyfour hours,except thosespecifically exemptedin section
twentyninehundredandsixhereof,shallbesubjecttothepaymentofaberthingfeeequivalent
to fiftyper centum of therates prescribed bythe preceding sectionsas the case maybe the
ratesforthefirsttwentyfourhoursorpartthereof,applicableonthefirstdayofeachmonthand
rates foreach succeedingday orpart thereof,applicable onthe firstday ofeach monthup to
andincludingthelastday:Provided,Thatwhensuchvesselsleavetheirberthanddonottake
berthagainwithintwentyfourhoursfromthetimetheyleavetheirberth,theyshallbesubjectto
theratesprescribedforthefirsttwentyfourhourswhentheyreturnandberthagainatthewharf
orpierormakesfasttoanyvessellyingatsuchwharforpier.
PART4
StorageCharge
SECTION3001.Definition.Storagechargeistheamountassessedonarticlesforstoragein
customs premises, cargo shed and warehouses of the government. The owner, consignee or
agentofeither,ofthearticles,isliableforthischarge.
SECTION 3002.At the Port of Manila. a. Consignments of articles or parts thereof, which
remain in any of the government piers or other customs premises shall be entitled to a free
storageperiod ofsix workingdaysafter thecargoof thevessel fromwhichsuch articleswere
landed have been officially declared as discharged. After the said free storage period, the
storagerateperton,perdayshallbeasfollows:
Articlesnotdesignatedforexamination:
Forthefirstnine(9)days
P0.25perton
Thereafter,tothedateofcompletionoftheprocessingoftheentrybythe
MarineDivision,asstampedonthedeliverypermit
P0.50perton:
Provided,Thatifanimporterorbrokerdemandsdeliverywithinthefreestorageperiodofsix(6)
working days by filing his delivery permit and having sufficient means of transportation to
withdraw hisarticles fromthe piers,is prevented fromwithdrawing thearticles becauseof the
congestion of the cargo and/or traffic in the piers, the sixday free storage period herein
provided shall be extended for the duration of such congestion upon certification by the
wharfingertotheCollectoroftheexistenceofsuchcongestion.Thesurveyoroftheport,acting
inbehalf oftheCollector, may,fromtime totime,extendthe sixdayfreestorage period,upon
thepetitionoftheimportersorbrokers,ifinhisopiniontheconditionofthepiersdoesnotpermit
movementofarticlesdue tocongestionorothercausesbeyondthecontrol oftheimportersor
brokers during that period: Provided, further, That the storage charges on consignments of
articlesforwhichnoentriesarefiledwithinten(10)daysafterthecargooftheimportingvessel
has been officially declared as discharged, shall be assessed as provided in section thirty
hundredandfive(i):Provided,further,Thatinnocaseshallstoragechargebeassessedatless
thanP1onanysingle packageoflessthan3.334tonsoratless thanP2onanyconsignment
consisting of two or more packages of less than 6.667 tons for any day or fraction thereof:
Provided, finally, That storage charges shall not be collected on articles designated for
examination,exceptasprovidedinsubsectionbhereof.
Thesurveyoroftheport,immediatelyuponreceiptofadviceofthewharfingerastothetimeof
the completionof discharge ofcargo from avessel lying alongsidethe pier orbulkhead, shall
causetobepostedanoticeatthepiersandinthecustomhouseannouncingthatfactandgiving
thedateuponwhichstoragechargeoncargofromsuchvesselwillbegin.
b.Articles or parts of consignments designated for examination which are removed from the
piersor customspremiseswithin thesixdayfree storageperiod asprovidedin subsectiona
hereof or within fortyeight (48) hours after examination exclusive of Sundays and legal
holidays,shallnotpaystoragecharges.Thereafter,thesameshallbesubjecttostorageatthe
rate of P1 per tonper day: Provided, That no storage shall becharged on the articles above
referredtoiftheaggregateweightofthosepertainingtooneconsignmentislessthanonekilo.
c.Articlesorpartsoftheconsignmentsalreadyreleasedfordeliverytotheimporters,whichare
subsequently held for reexamination by authorized customs officers shall not pay storage
duringtheperiod ofsuspensionoftheirdelivery, butiftheyarenotremoved fromthecustoms
premiseswithinfortyeight(48)hoursaftertheirreleasebythewithholdingofficeofstorageshall
bepaidthereonthereafterattherateofP1pertonperday.
d.Packagesandarticles,whethermanifestedornot,orshipstoresweighingmorethanonekilo
remainingintheparcelofficeortheAppraisersDivisionformorethanfive(5)workingdaysafter
theirreceipttherein,shallpaythefollowingrates:
(1)Packagesorarticlesweighingfromonekilototenkilos,P0.05perdayand
(2)Packagesorarticlesweighingmorethantenkilos,P0.10each,perday:
Provided, That every package or article not taken within the free storage period of five (5)
workingdaysprovidedinthissubsectionshallbesubjecttostorageofatleastP0.50inthecase
ofthoseweighingfromonekilototenkilosandP1inthecaseofthoseweighingmorethanten
kilos.
e.Parcels andpackages receivedbymail throughthe PostOffice,which remainin theParcel
Office of the Appraisers Division for more than fifteen (15) working days after their receipt
therein,shallpaythefollowingrates:
(1)Parcelsorpackagesweighingtenkilosorless,P0.02perdayand
(2)Parcelsorpackagesweighingmorethantenkilos,P0.05perday:
Provided,Thateachparcel orpackageshall,ifnottakenwithinthe 15dayfreestorageperiod
providedin thissubsection,besubject tostoragecharge ofnotless thanP0.40inthe caseof
thoseweighingtenkilosorlessandP1inthecaseofthoseweighingmorethantenkilos.
f. Consignments of articles or parts thereof, which are transferred to general bonded
warehousesandremainthereinbeyondthefreestorageperiodofsix(6)workingdaysprovided
insubsectionashallpaystoragechargesattheratefixedinthecontractenteredintobetween
the Bureau of Customs and the operator of the general bonded warehouse. Where no such
contractexists,thestoragechargeshallbeattherateofP0.50pertonperday.
SECTION 3003.At thePorts ofCebu, Iloilo,Zamboanga, Davao,Jolo, Tabaco,Legaspi, Jose
Panganiban,Aparri,Tacloban,SanFernandoandCagayandeOro.
a.Consignments ofarticles,or partsthereof,notdesignated forexamination,which remainon

customspremises,governmentwarehouses,oronthepiersformorethanfour(4)workingdays
afterthedischargeofthelastpackageoftheconsignmentuponthecustomswharforpiersshall
pay at the rate of P0.10 per ton per day: Provided, That in no case shall storage charge be
assessedatlessthanP0.35onanysinglepackageoflessthan3.334tonsoratlessthanP0.70
onanyconsignmentconsistingoftwoormorepackagesoflessthan6.667tonsonanydayor
fractionthereof.
b.Articles,orpartsofconsignmentdesignatedforexaminationwhichremainintheappraisers
storesoronthepiersformorethanfortyeight(48)hoursafterexamination,shallbesubjectto
storageattherateofP0.20pertonperday:Provided,Thatincasesaidarticlesaretakenfrom
theappraisersstoresorthepierswithinthesaidfortyeight(48)hours,excludingSundaysand
holidays, after the examination, the same shall be exempt from storage charges: Provided,
further,That nostorageshall beassessedon anyof thearticlesherein referredtoprior tothe
expiration of the free storage period of four (4) working days provided in this subsection,
althoughfortyeight(48)hourshavealreadyelapsedaftertheexaminationofsaidarticles.
c. Packages and articles, whether manifested or not, or shipstores remaining in customs
premisesformorethanfive(5)workingdaysaftertheirreceipttherein,shallpaystorageatthe
rateofP0.10perpieceorparcelperday:Provided,Thatthereshallbenochargeonpackages
orarticlesweighinglessthanonekilo.
d. Parcels and packages received by mail through the post office, which remain in the
AppraisersDivisionformorethanfifteen(15)daysaftertheirreceipttherein,shallpaystorage
at the rate of P0.05 per day: Provided, That all such parcels and packages, except those
weighinglessthanonekilo,ifnottakenwithinthe15dayperiodfromthedatetheyarereceived
intheAppraisersDivision,shallbesubjecttostoragechargesofnotlessthanP1.Noshortage
shallbechargedonparcelsorpackagesweighinglessthanonekilo.
e.Articlesorpartsofconsignmentsdesignatedforexaminationwhichremainintheappraisers
storesmorethanfortyeight(48)hoursaftertheliquidationoftheentryhasbeenpostedatthe
Liquidation Office,shall payat therate ofP0.20 perton perday: Provided,That allarticles or
partsofconsignmentssoremainingshallbesubjecttostoragechargesofnotlessthanP1.00:
Provided, further, That no storage shall be charged on such goods, packages or parts of
consignments,until theexpirationoffortyeight (48)hoursafter theliquidationofthe entryhas
beenpostedattheLiquidationOffice.
SECTION3004.AtAllPortsofEntry.Packagesknownasbaggageorarrivingassuch,which
remain in customs custody aftertheir receipt on customs premises at any portof entry in the
Philippines,includingthecustomsofficeatAparri,TaclobanandJosePanganiban,shallbefree
fromstoragechargesduringthefirstfortyeight(48)hoursaftertheirreceipttherein.Thereafter,
thereshallbepaidthefollowingratesperday,includingSundaysandholidays:
Notexceeding60cubicdecimetersinbulk
P0.50each
MinimumchargeP0.35
Morethan60to120cubicdecimetersinbulk
P0.10each
MinimumchargeP0.70
Morethan120cubicdecimetersinbulk
P0.15each
MinimumchargeP1.05:
Provided,Thatallsteamerchairsandwoodenframescoveredwithcan,clothorcanvas,ofthe
folding variety,shall payat therate oftwo centavos(P0.20) eachper day,the minimumto be
notlessthanP0.15:Provided,further,Thatifsuchbaggage,steamerchairsandwoodenframes
areheldinbondforaperiodofmorethanthirty(30)days,storageshallaccruethereonfromthe
timeoftheirdeliveryintocustomscustody.
SECTION3005.GeneralProvisions.
a.Articles, suppliesormaterials importedbyanybranch ofthePhilippine Government,except
those imported by Philippine government entitieswhich are intended for commercial or profit
making purposes, shall be exempt from storage charges: Provided, That whenever such
consignments shallhave beenimported by otherthan thePhilippine Governmentor branches
thereof,orforsalethereto,storageshallbechargedthereonashereinbeforeprovided.
b. Transit consignments manifested as such for any Philippine port of entry shall be exempt
fromstorage chargesatthe firstportof arrivalif forwardedtothe portofdestination withinsix
(6) days, including Sundays and holidays, after the cargo of the importing vessel has been
officiallydeclared tobedischarged. Thereafterstoragechargeshall accruethereonat therate
ofP0.50pertonperday.
c.ForeigntransitcargolandedonanyportofentryinthePhilippinesdestinedforforeignports
shall be exempt from storage charges if forwarded to its destination within ten (10) days,
including Sundays and holidays, after the cargo of the importing vessel has been officially
declared as discharged. Thereafterstorage charges shall accrue thereon atthe rate of P0.50
pertonperday.
d. Overlanded or misimported cargo not destined for the Philippines shall be exempt from
storage charges if reexported within six (6) days, including Sundays and holidays, after the
carrying vesselhas been officiallydeclared to bedischarged. Thereafter, storageshall accrue
thereonattherateofP0.50pertonperday.
e. Unmanifested cargo intended for the Philippines or of unknown destination, if claimed by
steamshipagentsforlocalconsumptionshall,ifreleasedbytheCollectorbetreatedasregular
imported cargo, subject to the rates of storage charges fixed as hereinbefore provided, if
claimedbysaidshipagentsforreexportation,thesameshallbegovernedbysubsectioncor
dhereof,asthecasemaybe.
f.Allotherunclaimedarticles,includingoverlandedcargo,thedestinationofwhichisunknown,
ifnotclaimedwithinthirty(30)daysafterarrivaloftheimportingvessel,shallpaystoragefrom
thedatethecargoofthecarryingvesselisofficiallydeclaredasdischargedtothetimeauthority
is issued permitting entry to be filed therefor. From the date it is permitted to be entered,
unclaimedarticlesshallbetreatedalthoughoriginallylandedonthatdateandshallbegranted
five (5)working days grace(except when soldat publicauction) before storagecharge again
accrues, with a reduction of not exceeding ten per cent (10%) on account of their being
packagesdesignatedforexamination.
g. Packages designated for examination shall not include those the delivery of which is
suspendedpendingcompliancewithcustomsregulations,andwhicharenototherwiseexempt
from the payment of storage charges. Storage charge shall not, however, accrue on such
packages during the suspension of delivery until after the expiration of three (3) days
immediately following the date of notice of release to importer. Packages which remain in
customspremisespursuanttoPhilippinehealthserviceregulationsortoregulationpromulgated
byothergovernmentbureaus oroffices,shallbeexemptfromthe paymentofstoragecharges
duringthetimesuchregulationsarebeingcompliedwith.
h. Storage charge at the daily rate of P1 per ton shall accrue on all articles remaining in the
auctionroomifnotremovedonthedayfollowingthedateofthecompletionofsale.
i.Anyconsignmentofarticles,withtheexceptionofthosementionedinsubsectionsa,b,c,
d,e,fandg,forwhichnoentryhasbeenfiledwithinten(10)daysafterthecargoofthe
steamerfrom whichsucharticles werelandedhas beenofficially declaredasdischarged, orif
the entry therefor has been filed but the consignment remains at the piers, bulkheads,
warehouses or other customs premises, for a period of more than twenty (20) days after the
cargo of the vessel has been officially declared as discharged, shall be subject to storage
charge at the rate ofP1 per ton per day thereafter: Provided, however,That in ports of entry
otherthanManila,therateofstoragetobechargedshallnotexceedP0.25pertonperday.
j.Articlesbroughttoapierorbulkheadforexportandnotloadedonavesselwithinseventytwo
(72)hoursshallthereafterpaystoragechargesuptothehourofloadingattherateofP0.25per
ton per day, or part thereof. Any article sent to the piers or bulkheads for shipment and not
loaded on the exporting vessel for which it was intended must be removed from the pier or
bulkheadwithinseventytwo(72)hoursafterthedepartureofsaidvessel,andifnotsoremoved
shallbesubjecttoastoragechargeofP0.50pertonperday,orpartthereof,thereafter.
k.Coastwisecargo,dischargedatanationalport,whetheraportofentryornot,whichremains
onthegovernmentpier,wharforothercustomspremisesformorethantwoworkingdaysafter
dischargeofallconsignmentsfromthecarryingvesselshallpayastoragechargeofonepeso
(P1)pertonperdayorpartthereof.Coastwisecargobroughttoapierorwharfforshipmentto
anotherportand notloadedonthe vesselforwhichit wasintendedshall,if notremovedfrom
the pier or wharf within twentyfour (24) hours after the departure of the said vessel, pay a
storagechargeofone(P1)pesopertonperdayorfractionthereof.
l. The storage charges hereinbefore prescribed accruing on cargo which has not been
withdrawn or removed from the customs premises in due time, made for good reasons, be
reduced or remitted by the Collector subject to the approval of the Commissioner and of the
Auditor General: Provided, That in case of reduction, the amount corresponding to such
reductionshallnotbeinexcessof50percentnorlessthan10percentofthestorageliabilityof
theimporterorconsignee.
m.Forpurposesoftheassessmentofthestoragechargeshereinbeforeprovidedthetermton
shall be taken to mean a ton of 1,000 kilos or the American measurement ton of 1.1326124
cubicmeters(40cubicfeet),whicheverisgreater.
PART5
ArrastreCharge
SECTION 3101. Definition. Arrastre charge is the amount which the owner, consignee, or
agentof either,ofarticle orbaggagehas topay forthehandling, receivingandcustody ofthe
importedorexportedarticleorthebaggageofthepassengers.
SECTION3102.AtthePortofManila.
a.ImportedCargo.Thefollowingshallbethescheduleofchargesforreceivingarticlesfrom
ships tackle or exlighter, distributing and stacking same on said piers and wharves, and
rehandling same from said piers or wharves, onto consignee or agents transportation or into
transportationfurnishedbybondedwarehouses:
(1)Generalcargo,exceptasspecificallymentionedhereunder,pertonof40cubicfeet
of1,000kilosattherateof
P4.50
(2)Provided,Thatonanysingleconsignmentweighing250kilosorless,ormeasuring
10cubicfeetorless,thechargewillbe
P2.85
20cubicfeetorless,butmorethan250kilosor10cubicfeet,thechargeshallbe
P3.00
30cubicfeetorless,butmorethan500kilosor20cubicfeet,thechargeshallbe
3.75
(5)Provided,Thatonanysingleconsignmentweighing1,000kilosorless,or
measuring40cubicfeetorless,butmorethan750kilosof30cubicfeet,thecharge
shallbe
4.50
(6)And, provided, That any consignment consisting of single package weighing less than 10
kilosshallnotbesubjecttoanycharge:
Provided,however,Thatthefollowingshallbesubjecttothespecialchargeshereunderlisted:
(1)Coffeeandcocoabeansinsacks,pertonof1,000kilos
P4.50
(2)Eggsinbaskets,pertonof40cubicfeet
P2.70
(3)Flourinsacks,pertonof1,000kilos
P3.50
(4)Woodfurniture,andwoodandmetalemptycontainers,pertonof40cubicfeet
P3.50
(5)Bambooandwickerwarefurniture,pertonof40cubicfeet
P3.00
(6)Newsprintpaperinrolls,notlessthan34inlength,24incircumference,pertonof
1,000kilos
P4.00
(7)Hayinbales,pertonof40cubicfeet
P2.50
(8)Hempnotinbales,pertonof1,000kilos
P4.50
(9)Horses,cattleandcarabaos,ordinary,uncrated,perhead
P1.20
(10)Horses,cattleandcarabaos,etc.,forbreedingand/orexhibitionpurposes,
uncrated,perhead
P4.50
(11)Horses,cattle,carabaos,etc.,forbreedingand/orexhibitionpurposes,crated,per
tonof40cubicfeet
P3.00
(12)Pigs,sheep,goats,etc.,ordinary,uncrated,perhead
P0.60
(13)Pigs,sheep,goats,etc.,forbreedingand/orexhibitionpurposes,crated,pertonof
40cubicfeet
P2.50
(14)Pigs,sheep,goats,etc.,forbreedingand/orexhibitionpurposes,uncrated,per
head
P2.50
(15)Infusorialearthandasbestoscementpertonof40cubicfeetof1,000kilos
P2.40
(16)Ironandsteelbarsandbundles,pipesandpipefittingssinglyorinbundles,
withoutmarksorwithillegiblemarksorvariousconsignmentsormarkslandedmixed
up,tobereceivedintheopenandsortedoutbyinvoiceassortmentandspecification
forproperdelivery,pertonof1,000kilosor40cubicfeet
P5.60
(17)Generalcargopackedincartonsof40cubicfeet
P7.20
b.LighterDeliveries.Allarticlesstoredinthepiersorwharvesanddeliveredinto
lighters,cascos,etc.,shallpayinadditiontotheabovechargespertonof40cubicfeet
or1,000kilosP1.00
c.ExportCargo.Forhandlingofarticlesforexportfromconsignorstransportationuponthe
piersorwharvestotheslingsoftheexportingvessel:
(1)Generalcargo,exceptasspeciallymentionedhereunder,pertonof40cubicfeet,
or1,000kilos
P3.30
(2)Provided,Thatthereshallbeminimumchargeof
P2.00
Provided,however,Thatthefollowingshallbesubjecttothespecialchargeshereunderlisted:
(1)Coffeeandflourinsacks,pertonof1,000kilos
P2.00
(2)Woodfurnitureandwoodandmetalemptycontainers,pertonof40cubicfeet
P1.50
(3)Bambooandwickerwarefurniture,pertonof40cubicfeet
P1.60
(4)Hemp,notinbales,pertonof1,000kilos
P2.50
(5)Horses,cattleandcarabaos,perhead
P2.00
(6)Horses,cattleandcarabaos,etc.,forbreedingand/orexhibitionpurposes,
uncrated,perhead
P5.00
(7)Horses,cattle,carabaos,etc.,forbreedingand/orexhibitionpurposes,crated,per
tonof40cubicfeet
P3.00
(8)Pigs,sheep,goats,etc.,perhead
P0.60
(9)Pigs,sheep,goats,etc.,forbreedingand/orexhibitionpurposes,uncrated,per
head
P3.00
(10)Pigs,sheep,goats,etc.,forbreedingand/orexhibitionpurposes,crated,perton
of40cubicfeet
P3.00
d.(1)Whentransitcargoforinterislandportsislandedononepierorwharfandis
loadedontotheforwardingvesselberthed,atthetimeatthesamepierorwharf,the
contractorshallplacethesameontotheforwardingvesselattherateof,pertonof
40cubicfeetor1,000kilos
P4.00
Provided,Thatthereshallbeaminimumchargeof
P4.00
(2)Whentransitcargoforinterislandportislandedononepierorwharfandis
transferredtoanotherpierorwharfforloadingontotheforwardingvesselberthedat
thetimeatthelatterpierorwharf,thecontractorshallplacethesameontothe
transfertransportationfurnishedbytheagentand/orimporters,receivethesame
fromsuchtransfertransportationandplacethesameintotheslingsoftheforwarding
vesselatsuchotherpierorwharfattherateof,pertonof40cubicfeetof1,000kilos
P5.00
(3)Thechargeofhandlingtransitcargoforforeignportsincludingserviceof
Arrastre,recoupingorreconditioningofcargo,transferfrompiertopier,and
transferfrombondedwarehouse,shallbeattherateof,pertonof40cubicfeetof
1,000kilos
P12.50
e.HeavyCargo.Onanysinglepackageofimport,export,transitcargo,weighingmorethan
two(2)tons,handledonapierorwharf,thechargeshallbe,pertonoranyfractionthereof
P13.50
Provided, That this charge shall not apply to automobiles, motor trucks and transit cargo for
coastwiseports.
f. Shipping Charges. There shall be collected on all import cargo falling under Customs
Administrative Order No. 137 (old series), as amended by CustomsAdministrative Order No.
113, and other subsequent Customs Administrative Orders relative to shipside delivery, the
followingchargeP0.60
g. Pier Lighting Services. For lights furnished piers or wharfs for the purpose of working
cargo,whenloadingorunloadingvesselorvesselsatnight:
Forpierlightingservice,perhour
P4.00
Forclusterlightsfurnished,percluster
P0.80
h. Water service. For fresh water furnished to vessel, berthed at pier or wharf, per ton
P0.40
i.OtherServices.(1)Foruseoflandingskids,perskidP30.60
(2)Forissuanceofshortlandedcertificates,percertificateP0.50
(3)Formakingfastandlettinggolines,perberthingP40.00
SECTION3103.AtthePortofCebu.
a. Import Cargo (includingtransit import cargo). For receivingimported articles from ships
tackle or exlighters, distributing and stacking sameon said piers or wharves, and rehandling
same from said piers or wharves onto consignees or agents transportation or onto
transportationfurnishedbybondedwarehouses:
(1)GeneralCargoes.(pertonof40cubicfeetor1,000kilos)
(a)Wharfdelivery
P3.00
(b)Pierdelivery(only10%ofthetotalquantitytobecharged)
4.80
Provided,That:
(c)Anysingleconsignmentweighing:
1)From10to250kilos
2.50
2)From251to375kilos
3.25
3)From376to500kilos
P4.00
4)From501to625kilos
P4.75
5)From626to750kilos
P5.50
6)From751to875kilos
P6.25
7)From876tolessthan1,000kilos
P7.00
(d)Heavymachineryandotherheavylifts,pertonof40cubicfeetor1,000kilos
P10.00
(e)CargoesdischargedatthewharfandtakenintothepiersorCustoms
warehouses,pertonof40cubicfeetor1,000kilos
P12.00
(2)SpecificCargoes.(Perbag,bundle,keg,sack,bale,piece,package)
(a)Chinawareinbundlespaintinkegof1gallonmatchesintinwharforpierdelivery,
perbundle,keg,tinorunit
P0.08
(b)Flourinbagof50lbs.,perbag
P0.08
(c)Flourinbagof100lbs.perbag
P0.15
(d)Sardines,salmon,milkandothersincasesorpackagesofgroceries,hardwareand
machinerypartsofthesameapproximatesizeandweight,wharforpierdelivery,per
case,packageorunit
P0.12
(e)Potatoesandonionsincrateorcase,wharforpierdelivery,percrateorcaseor
unit
P0.15
(f)Riceandothersacksofthesameapproximatesizeandweight,nottoexceed60
kilos,wharforpierdeliver,persackorunit
P0.15
(g)Riceandothersacksofthesameapproximatesizeandweight,weighing80kilos
up,persackorunit
P0.28
(h)Barbedwireinbundlenotexceeding45lbs.andautotiresinlooseperbundleor
unit,wharforpierdelivery
P0.15
(i)Cementinbarrels,wharforpierdelivery,perbarrel
P0.20
(j)Cementinpaperbags,wharforpierdelivery,perbag
P0.12
(k)Linseedoilin5gal.drumsandotherdrumsofthesameapproximatesizeand
weight,wharforpierdelivery,perdrum
P0.14
(l)Bricksintheloose,wharforpierdelivery,perpiece
P0.30
(m)Oilandothercontentsof50to55gal.drums,wharforpierdelivery,pertonof
1,000kilos
P3.00
(n)Causticsodaandasphaltindrumsofnolessthan230kilos,pierorwharfdelivery,
pertonof1,000kilos
P3.50
(o)Gunniesandtextilesinbalesof150kilosup,wharforpierdelivery,pertonof1,000
kilos
P3.50
(p)Cocoabeans,cornflour,andcornstarchinbags,wharforpierdelivery,pertonof
1,000kilos
P3.00
(q)Galvanizedironincratesorinloosegalvanizedwireincoils,wharforpierdelivery,
pertonof1,000kilos
P3.00
Saltinsacksornotmorethan33kilos,persack
P0.10
Milkincases,Nestlebrand,percase
P0.09
Beerincans,percarton
P0.08
Beerinbottles,percarton
P0.10
b.Valuable Cargo. Thecharges foreachpackage ofgold, silver,precious stones,precious

metals,jewelry,treasurynotesofanykind,banknotes,securities,bullionorspecieoranyother
cargowhosevaluehasbeendeclaredatP500ormoreshallbe:
ForthefirstP500
P3.00
ForeveryP500orfractionthereofthereafter
P3.00
c.OtherServices.Fortheissuanceofshortlandedcertificate,percertificate
P0.50
SECTION3104.AtthePortofZamboanga.
a.Imports,IncludingImportTransitCargoes.
(1)Generalcargoes.
(a)Wharfdelivery,pertonof1,000kilos
P1.00
(b)Singleconsignmentweighing:
From10to250kilos
P1.00
From251to250kilos
P1.00
From501to750kilos
P4.00
(c)Heavymachineryandotherheavylifts,perton
P10.00
(2)Specificcargoes.
(a)Flour,sugarandrice,bagsorsacksof50lbs.orless,perbag
P0.05
(b)Flour,sugar,andrice,bagsorsacksof100lbs.orless,perbag
P0.10
(c)Milk,sardines,casesofgroceries,hardwareandmachinerypartsofthesame
approximatesizeandweight,percase
P0.05
(d)Cementinbarrels,perbarrel
P0.20
(e)Cementinbags,perbag
P0.10
(f)Oilsandothercontentsindrumsof50to55gals.,pertonof1,000kilos
P1.00
(g)Allothersindrumslessthan250kilos,pertonof1,000kilos
P1.50
(h)Galvanizedironsheets,pipes,etc.,perton
P1.00
(i)Gunniesandtextilesinbales,pertonof1,000kilos
P1.50
Provided,That:
1)Specificcargoratesshallonlybeappliedforwharfdelivery
2)Additional200percenttothespecificcargoratesshownaboveshallbechargedonlywhen
cargoistakentoorfromCustomswarehouseorownersbodegaand
3)Additional 50 per cent to the above rates shall be charged is case service is done during
overtimeperiod.
b.ArticlesforExport.Forhandlingofarticlesforexportfromconsignorstransportationupon
thepiersorwharvestotheslingsoftheexportingvessel:
(1)Generalcargo,exceptasspecificallymentionedhereunder,pertonof40cubicfeet
or1,000kilos
P0.20
(2)Provided,Thatthereshallbeaminimumchargeof
P0.20
(3)And, Provided, That the service shall consist only of the labor in hooking the net or sling
containingthecargofromthecarryingtrucktotheshipstackle.
SECTION3105.AtthePortofDavao.
a.ImportCargo(includingtransitimportcargo).
(1) For receiving imported articles, including transit import cargo, from ships tackle or ex
lighters, tothe pier orwharf andrehandling same fromsaid pier orwharf ontoconsignees or
agentstransportationduringthe regularofficehours,pertonof40cubic feetor1,000kilos
P2: Provided,That when theservice is renderedafter office hoursor during Sundaysor legal
holidays,therateshallbe,pertonof40cubicfeetor1,000kilosP3:Provided,further,That
there shall be collected a minimum charge ofP1 on articles consisting of single consignment
andweighinglessthanoneton.
(2)Forrehandlingimportarticles,includingtransitimportcargoes,fromthepierorwharftothe
customswarehouseontoconsigneesoragentstransportation,duringregularofficehours,per
ton of 40 cubic feet or 1,000 kilos P1: Provided, That when the service is rendered after
office hoursor during Sundays orlegal holidays, therate shall be, perton of 40 cubicfeet or
1,000kilosP2:Provided,further,ThatthereshallbecollectedaminimumchargeofP0.50on
articlesconsistingofsingleconsignmentandweighinglessthanoneton.
(3) Rate of charges for all articles stored in the pier or wharf and delivered onto lighters or
cascos, per ton of 40 cubic feet or 1,000 kilos P1: Provided, That when the service is
renderedafterofficehoursorduringSundaysorlegalholidays,therateshallbe,pertonof40
cubic feet or 1,000kilos P1.50: Provided, further, That there shallbe collected a minimum
chargeofP0.50onarticlesconsistingofsingleconsignmentandweighinglessthanoneton.
(4)Fortheissuanceofshortlandedcertificates,percertificate
P0.50
(5)FormakingfastlinesatSasaWharf,perberthing
P25.00
(6)ForlettinggolinesatSasaWharf,perunberthing
P25.00
(7)Foruseoftugsinberthingortoassistinpullingawayfromwharf,whensuch
assistanceisrequestedbythemasterorvesselsagents,providedthetimeshallstart
atthehourtugrequestedtobeonstandby,perhour
P25.00
SECTION3106.AtthePortofIloilo.
a.ImportCargo. Forreceivingimportedarticlesfromships tackleorexlighters,distributing
and stackingsame on said piers,and wharves, and rehandlingsame from said pieror wharf,
onto consignees or agents transportation or onto transportation furnished by bonded
warehouse:
Discharged
(1)Generalcargo,exceptasspecificallymentioned
Fromthevessel
directtothe
wharforpier
Fromthevesselthruthe
lightertowharforpier
P3.00
P2.00
hereunder,pertonof40cubicfeetor1,000kilosat
therateof
(2)Provided,Thatonanysingleconsignment
weighing250kilosorless,ormeasuring10cubic
feetorless,thechargeshallbe
P1.40
P0.95
weighing375kilosorless,ormeasuring15cu.ft.
orless,butmorethan250kilosor10cubicfeetthe
chargeshallbe
P1.75
P1.15
weighing500kilosorless,ormeasuring20cubic
feetorless,butmorethan375kilosor15cubic
feet,thechargeshallbe
P2.20
P1.55
weighing1,000kilosorless,ormeasuring40cubic
feetorless,butmorethan500kilosor20cubic
feet,thechargeshallbe
P2.50
P1.85
(6)And,provided,That anyconsignmentconsistingofasinglepackage weighinglessthan10

kilosshallnotbesubjecttoanycharge:
Provided,Thatthefollowingshallbesubjecttothespecialchargeshereunderlisted:
(a)Automobilesandmotortrucksboxedorunboxed,cratedoruncrated,pertonof
1,000kilos
P3.00
P2.00
(b)Coffeeandcocoabeansinsacks,pertonof1,000kilos
P3.00
P2.00
(c)Eggsinbaskets,pertonof40cubicfeet
P2.00
P1.35
(d)Flourinsacks,pertonof1,000kilos
P2.25
P1.50
(e)Woodfurniture,andwoodandmetalemptycontainers,pertonof40cubicfeet
P1.80
P1.20
(f)Bambooandwickeragefurniture,pertonof40cubicfeet
P1.00
P0.65
(g)Newsprintpaperinrolls,notlessthan34inlengthand24incircumference,per
tonof1,000kilos
P2.20
P1.50
(h)Hayinbales,pertonof40cubicfeet
P1.00
P0.65
(i)Hempnotinbales,pertonof1,000kilos
P3.00
P2.00
(j)Horses,cattleandcarabaos,etc.forbreedingand/orexhibitionpurposes,
uncrated,perhead
P2.80
P1.90
(k)Horses,cattle,andcarabaos,ordinary,uncrated,perhead
P0.60
P0.40
(l)Horses,cattle,carabaos,etc.,forbreedingand/orexhibitionpurposes,uncrated,
pertonof40cubicfeet
P2.80
P1.90
(m)Pigs,sheep,goats,etc.,ordinary,uncrated,perhead
P0.30
0.20
(n)Pigs,sheep,goats,etc.,forbreedingand/orexhibitionpurposes,uncrated,per
head
P1.80
P1.20
(o)Infusorialearthandasbestoscement,pertonof40cubicfeetor1,000kilos
P1.40
P0.95
(p)Ironandsteelbarsandbundles,pipesandpipefittingssinglyorinbundle,
withoutmarksorofvariousconsignmentsormarkslandedmixedup,tobereceived
intheopenandsortedoutbyinvoiceassortmentandspecificationforproper
delivery,pertonof1,000kilosor40cubicfeet
P3.50
P2.35
(q)Generalcargopackedincartonsof40cubicfeet
P3.50
P2.35
b.ArticlesforExport.Forhandlingofarticlesfromconsignorstransportationuponthepieror
wharftotheslingsoftheexportingvessel:
(1)GeneralCargo,exceptasspecificallymentionedhereunder,pertonof40cubicfeetor
1,000kilos
P2.00
(2)Provided,Thatthereshallbeminimumchargeof
P1.00
And,provided,Thatthefollowingshallbesubjecttothespecialchargeshereunderlisted:
(1)Automobilesandmotortrucks,boxedorunboxed,cratedoruncrated,pertonof40cubic
feet,or1,000kilos
P1.00
(2)Coffeeinsacks,pertonof1,000kilos
P1.00
(3)Flourinsacks,pertonof1,000kilos
P1.00
(4)Woodfurniture,andwoodmetalemptycontainers,pertonof40cubicfeet
P1.00
(5)Bambooandwickerfurniture,pertonof40cubicfeet
P1.00
(6)Hemp,notinbales,pertonof1,000kilos
P1.80
(7)Horses,cattleandcarabaos,perhead
P1.00
(8)Horses,cattleandcarabaos,etc.,forbreedingand/orexhibitionpurposes,uncrated,per
head
P2.80
(9)Horses,cattle,carabaos,etc.,forbreedingand/orexhibitionpurposes,crated,pertonof
40cubicfeet
P1.80
(10)Pigs,sheep,goats,etc.,perhead
P0.40
(11)Pigs,sheep,goats,etc.,forbreedingand/orexhibitionpurposes,uncrated,perhead
P1.80
(12)Pigs,sheep,goats,etc.,forbreedingand/orexhibitionpurposes,crated,pertonof40
cubicfeet
P1.80
c.TransitCargo(Import).Transitcargoshallincludeallarticleshandledoverthepiersand
wharves whichare manifested for portsother than Iloilo.The charge of handlingtransit cargo
shallbeasthatforimportedcargo,exceptasshownbelow:
Discharged
Fromthevessel
directtothewharfor
pier
Fromthevesselthru
thelightertowharfor
pier
(1)Whentransitcargoforinterislandportsisloaded
ontotheforwardingtransportationparkedand/or
ontotheforwardingvesselberthed,atthetimeatthe
samepierorwharf,therateforplacingthesame
ontotheforwardingtransportationorontotheslings
oftheforwardingvesselshallbeatpertonof40
cubicfeetor1,000kilos
P2.50
P1.75
(2)Provided,thatthereshallbeaminimumchargeof
P2.00
P1.35
(3)Whentransitcargoforinterislandportsislanded
ononepierorwharfandistransferredtoanother
pierorwharfforloadingontotheforwardingvessel
berthedatthetimeatthelatterpierorwharf,therate
forplacingthesameontothetransfertransportation
furnishedbytheagentand/orimporters,receiving
thesamefromsuchtransferfortransportationand
placingthesameintoslingsoftheforwardingvessel
atsuchotherpierorwharfshallbeatpertonof40
cubicfeetor1,000kilos
P3.00
P2.00
(4)Provided,further,Thatanytransitcargoforinter
islandportswhichremainonpierorwharfformore
thantendaysafterthecargooftheimportingvessel
fromwhichitwaslandedhasbeenofficiallydeclared
tobedischarged,shallbetransferredtotheBonded
Warehouseandtreatedasanyothercargoso
transferred
P3.00
P2.00
(5)Thechargeofhandlingtransitcargoforforeign
ports,includingserviceforarrastre,reoccupyingor
reconditioningofcargotransferfrompier,and
transfertoandfrombondedwarehouse,shallbeat
therateof,pertonof40cubicfeetor1,000kilos
P8.50
P5.70
(6) Provided, That the charge for handling of foreign transit cargo less than 40 cubic feet or
1,000kilosshallbeatthesamerateasthatforimportedcargo.
d.HeavyCargo.Onanysinglepackageorimport,exportortransitcargoweighingmorethan
two tons, handled on a pier or wharf, thecharges shall be, per ton or any fraction thereof
P8.50P5.70
Provided, That this charge shall not apply to automobiles, motor trucks and transit cargo for
coastwiseports.
e. Handling of Baggage. No charge shall be made for the handling of the baggage of
incomingoroutgoingpassengersexceptasfollows:
(1) For baggages regularly manifested as cargo the charge shall be the same as for general
importedcargo.
(2) For animals accompanying passengers, the charge shall be the same as for animals
regularlyimportedorexported.
(3) Forautomobiles of incomingor outgoing passengers,the charge shallbe the sameas for
automobilesregularlyimportedorexported.Foranyspecialserviceonthepierandwharforin
the immediate vicinity thereof in connection with the handling of articles, and for the use of
electrictrucks,tractorsandotherarrastreequipment:
Specialservice,pertonof40cubicfeetor1,000kilos
P2.50
Thisservicechargeshallnotapplytoarticlesonwhicharrastrehasbeenpaidorsecured.
f. Hire ofAutoTrucks. For the use of autotrucks for transferring cargoes from one pier to
another and/or to warehouse, or viceversa, the charge shall be, per ton of 40 cubic feet or
1,000kilosP1.50
g. Checking Charges. There shall be collected on all cargo falling under Customs
AdministrativeOrderNumberedOnehundredthirtyseven(Oldseries),asamended,relativeto
shipside delivery (except coal, lumber, and firebricks in quantities, crude oil, kerosene and
gasoline in cases, in lots of over ten thousand cases or its equivalent and entire cargoes of
vesselswhenofonecommodityandconsignedtooneconsigneeonly,whenwrittenapplication
fornoncheckingofsuchexceptedarticleshasbeenmadebytheconsigneetoandapprovedby
theBureauofCustomsacheckingchargeasfollows:
Pertonof40cubicfeetor1,000kilos
P0.40
This charge shall be known as a checking charge and shall be made against cargo only:
Provided,Thatnothingherein containedshallbesoconstruedasto authorizethecollectionof
arrastre charges other than checking charges on shipside deliveries duly authorized by the
CollectorinaccordancewithCustomsAdministrativeOrderNumberedEightyfour.
h. Pier Lighting Service. For lights furnished on pier or wharf for the purpose of working
cargo,whenloadingorunloadingvesselorvesselsatnight:
Forpierlightingservices,perhour
P2.25
Forclusterlightsfurnished,percluster
P0.50
i. Watch Service. For fresh water furnished to vessel berthed at pier or wharf, per ton
P0.30
j.Valuable Cargo.The chargesforsuch packagesof gold,silver,precious stones,precious
metals,jewelriesofanykind,banknotes,securities,bullionorspecie,oranyothercargowhose
valueisdeclaredatP500ormoreshallbe:
ForthefirstP500
P2.50
ForeveryP500orfractionthereofthereafter
P2.50
k.OtherServices.
(1)Fortheuseoflandingskids,perskid
P15.00
(2)ForissuanceofShortlandedCertificate,percertificate
P0.40
(3)Formakingfastandlettinggolines,perberthing
P30.00
SECTION3107.InAllOtherPorts.Theofficeoragencyofthegovernmentchargedwiththe
supervision,administrationandmanagementofallportsinthePhilippines,upontheapprovalof
thedepartment head,shall fixthe ratesfor thehandling, receivingand custodyof importedor
exportedarticlesorthebaggageofpassengersinallotherportsofentry,takingintoaccountthe
facilities,machineryandequipmentavailableinsuchportofentry.
SECTION3108. GeneralProvisions. Theprovisionsof sectionsthirtyonehundred andtwo
tothirtyonehundredandseven,inclusive,tothecontrarynotwithstanding,theofficeoragency
ofthegovernmentchargedwiththesupervision,administrationandmanagementofallportsin
thePhilippines,uponpriorapprovalofthedepartmenthead,mayincreaseordecreasetherates
fixedthereininanyportofthePhilippines,bynotmorethanfiftypercentwhensuchincreaseor
decrease is necessary to protect the interest of the government: Provided, however, That
nothinghereincontainedshallbeunderstoodtoamend,alterorrevokeanycontractexistingat
thetimethisCodebecomeseffective.
PART6
TonnageDues
SECTION3201.Definition.Tonnagedueistheamountpaidbytheowner,agent,operatoror
master of a vessel engaged in foreign trade coming to the Philippines from a foreign port or
goingtoaforeignportfromthePhilippinesbasedonthenettonnageofthevesselorweightof
thearticlesdischargedorladen.
SECTION3202.VesselsEngagedinForeignTrade.Thereshallbecollectedatallportsand
places in the Philippines from any vessel engaged in foreign trade coming to the Philippines
fromaforeignport orgoingtoaforeignportfromthe Philippines,twelveandonehalfcentavo
per net ton as expressed in her certificate of registry, or thirtyfive centavos per thousand
kilogramsof articlesdischarged orladen inPhilippine ports,atthe optionof themaster orthe
consigneeofthevessel.
SECTION3203.VesselsExemptfromTonnageDues.Thefollowingshallbeexemptfromthe
paymentofthedueshereinestablished:
a.Vesselsnotdischargingorladingcargoanddischargingandladingonlypassengersandtheir
baggage
b.Vesselsbelongingtoorcharteredbyforeigngovernmentsifnotengagedintrade
c.Vesselsindistressand
d.YachtsofPhilippineregistryorofanyforeigncountrywhichdoesnotimposetonnagedueor
itsequivalentonPhilippineyachts.
SECTION 3204. Pilotage Service. The employment or taking on board a vessel at a
particularplaceofapilotoramemberofapilotsassociationforthepurposeofconductingsuch
vessel in Philippine waters or through a river, channel, or pier or wharf from or into port,
including the shifting of said vessel from one berth to another, hereinafter called pilotage
service, shall be optional for all vessels carrying a certificate of Philippine registry: Provided,
Thatshouldpilotageserviceberequestedbyandrenderedtosuchvessels,thecorresponding
pilotage fees to be prescribed from time to time but not oftener than once a year for such
servicebyregulationoradministrativeorderoftheCommissioner,approvedbythedepartment
head,shallbepaid.
PART7
OtherFeesandCharges
SECTION3301.OtherFeesandCharges. Forservicesrenderedanddocumentsissuedby
the Bureau of Customs the following fees shall be charged and collected, by affixing the
documentary customs stamps in the correct amount upon the document or any other paper
which is the subject of the charge and by the cancellation of such stamps in the manner
prescribedbytheCommissionerandnosuchdocument oranyotherpapershallbeissuedor
grantedbyanycustoms officialuntilthecorrectamountofstampsshall havebeenaffixedand
cancelled:Provided,however,Thatfeesoftwentypesosorovermaybepaidincash.
a.ForeachcertificateofPhilippineregistryorownership:
(1)Incaseofavesselofnotmorethanfifteentonsgross
P15.00
(2)Incaseofavesselofmorethanfiftybutnotmorethanfiftytonsgross
P20.00
(3)Incaseofavesselofmorethanfiftybutnotmorethanonehundredtonsgross
P30.00
(4)Incaseofavesselofmorethanonehundredbutnotmorethantwohundred
andfiftytonsgross
P50.00
(5)Incaseofavesselofmorethantwohundredandfiftybutnotmorethanfive
hundredtonsgross
P75.00
(6)Incaseofavesselofmorethanfivehundredbutnotmorethansevenhundred
andfiftytonsgross
P100.00
(7)Incaseofavesselofmorethansevenhundredandfiftybutnotmorethanone
P150.00
thousandtonsgross
(8)Incaseofavesselofmorethanonethousandbutnotmorethanonethousand
fivehundredtonsgross
P200.00
(9)Incaseofavesselofmorethanonethousandfivehundredbutnotmorethan
threethousandtonsgross
P250.00
(10)Incaseofavesselofmorethanthreethousandbutnotmorethanfive
thousandtonsgross
P350.00
(11)Incaseofavesselofmorethanfivethousandtonsgross
P500.00
b.Foreachcoastwiselicenseorrenewalthereof:
(1)Incaseofavesselpropelledinwholeorinpartbysteamorothermechanical
motivepower,perregisterednetton
P2.00
(2)Incaseofasailingvesselorvesselnotpropelledbysteamorothermechanical
motivepower,perregisterednetton
P1.00
c.Foreachbayandriverlicense,orrenewalthereof,perregisterednetton
P1.50
d.Foreachpermittotransfervesselfromoneclasstoanother
P10.00
e.Foreachannualcertificateofinspectionissuedtovessels:
(1)Incaseofavesseloffromsixtoonehundredtonsgross
P2.00
(2)Incaseofavesselofmorethanonehundredbutnotmorethanfivehundredtons
gross
P5.00
(3)Incaseofavesselofmorethanfivehundredtonsgross
P10.00
f.Foreachspecialpermittooperatevessels:
(1)Incaseofavesselofonehundredtonsgrossorless
P5.00
(2)Incaseofavesselofmorethanonehundredbutnotmorethantwohundredtons
gross
P8.00
(3)Incaseofavesselofmorethantwohundredbutnotmorethanfourhundredtons
gross
P16.00
(4)Incaseofavesselofmorethanfourhundredbutnotmorethansixhundredtons
gross
P24.00
(5)Incaseofavesselofmorethansixhundredbutnotmorethaneighthundred
tonsgross
P32.00
(6)Incaseofavesselofmorethaneighthundredbutnotmorethanonethousand
tonsgross
P40.00
(7)Incaseofavesseloveronethousandtonsgross,foreveryonehundredtons
grossorfractionthereof
P4.00
g.Foreachbillofhealthaccepted
P2.00
h.Foreachoutwardforeignpassengerlistaccepted
P2.00
i.Foreachamendmentallowedtoaforeigninwardmanifest
P1.00
j.Foreachpermit(toothersthanpassengers)totakecigarsaboardship,per
thousandcigars
P1.00
k.Foreachpermit(toothersthanpassengers)totakecigarettesaboardship,per
thousandcigarettes
P0.50
l.Foreachoriginalimportorexportentry,exceedingfiftypesosinvalue
P2.00
m.Foreachentryforimmediatetransportationinbond
P2.00
n.Foreachoriginalinternalrevenueentry
P1.00
o.Foreachoriginalwithdrawalentryfromanybondedwarehouse
P1.00
p.Foreachbondacceptedorrenewed
P2.00
q.Foreachapprovalofapplicationinrespecttoatransactioncoveredbygeneral
bond
P2.00
r.Foreachlicenseofacustomsbroker
P50.00
s.Forallcertificatesnothereinabovespecified,exclusiveofsuchasaremadeinthe
courseofroutineadministrationintheBureauandwhichdonotsubserveanyspecial
pecuniaryinterestofthepartyconcernedtherein
P5.00
SECTION 3302. Other Charges. When any article is sold or any service rendered by the
Bureau ofCustoms inany matterfor which acharge maybe collectedlegally, nofee therefor
having beenfixed by law,such charge shallbe on suchamount as mayfrom time totime be
fixedbyregulationororderoftheCommissionerandapprovedbythedepartmentheadandthe
payment of such charge may be made by affixing and cancelling the documentary customs
stamps.
SECTION3303.EffectofFailuretoAffixStampuponDocument.Nodocumentoranyother
paper uponwhich no documentarycustoms stamps have beenaffixed and cancelledshall be
receivedorrecognizedbyanycustomsofficial.
TITLEVIII
GeneralProvisions
PART1
CustomsBrokers
SECTION3401. QualificationsofApplicantsfor CustomsBrokers Certificate.Allapplicants
forcustomsbrokerscertificateshallpassawrittenexaminationforthepurpose.
Applicantsforadmissiontothesaidexaminationshallhavethefollowingqualifications:
(a)Atleast25yearsofage
(b)AcitizenofthePhilippines
(c)Ofgoodmoralcharacterand
(d)Has completedafouryearcollegiate coursewithat leasttwoyearsexperience incustoms
andtariffmattersanapplicantwhohasonlycompletedtwoyearsofcollegemaybeallowedto
take the examination provided that each year lacking in customs shall be substituted by two
years of actual experiencein customs brokerage and/or customs andtariff matters: Provided,
Thatsaidexperienceshallbedulycertifiedbytheemployeroremployersoftheapplicant.
No corporation, association or partnership shall engage in the customs brokerage business
unless at least two of the officers of such corporation or association, or at least two of the
membersofsuchpartnershiphavesuchcertificate.
No certificateas customsbroker shallbe granted toany personwho hasbeen convictedof a
crimeinvolvingmoralturpitude.
SECTION3402.ExaminationbytheBoardofExaminersforCustomsBrokers.Examinations
for customs brokers shall be given by the board of examiners for customs brokers under the
supervisionoftheBureauofCivilService.Applicationsforadmissiontosuchexaminationsshall
befiledwiththeBureauofCivilService.
Examinationsfor customsbrokers shallbegiven onceevery twoyearsor ofteneras theneed
therefor arises which fact shall be certified by the Commissioner of Customs and shall be
confined to subjects with which such brokers are required to be conversant, including
knowledge of customs and tariff laws and regulations, and of other laws and regulations the
enforcementofwhichistheconcernoftheBureauofCustoms.
Theboardshallsubmitwithinonehundredtwentydaysafterthedateofexaminationtheratings
obtainedbyeachcandidatetotheCommissionerofCivilServicewhoshallsubmitsuchratings
tothePresidentofthePhilippinesforrelease.
A general average of seventyfive per cent shall be the passing grade for this examination:
Provided,Thattheexamineeshallnothaveobtainedagradeoflessthansixtypercentinany
oftheexaminationsubjects.
Thiscustoms brokersexamination shallbe consideredas equivalentto thefirst graderegular
examinationgivenbytheBureauofCivilServiceforpurposesofappointmenttopositionsinthe
classifiedservicethedutiesofwhichinvolveknowledgeofcustomsandtariffmatters.
SECTION 3403. The Board of Examiners. The Board of Examiners for Customs Brokers
shallbecomposedof theCommissionerofCustoms,asexofficio chairmanandtwomembers
whoshallbeappointedbythePresidentupontherecommendationoftheCommissionerofCivil
Service. The two members of the board shall be holders of customs brokers certificate and
shallholdofficeforatermoftwoyears:Provided,Thatthefirstmembersshallholdofficeforthe
followingterms:onememberforoneyear,andthesecondmemberfortwoyears.Vacanciesin
theboardshallbefilledfortheunexpiredterm.
SECTION3404.CompensationofMembersoftheBoard.Thechairmanandmembersofthe
boardshallreceiveacompensationoftenpesosforeachcandidateexamined.
SECTION3405.Fees.(a)Eachapplicantforexaminationshallpayafeeoffiftypesoswhich
shallbepaidtotheBureauofCivilService.
(b)Eachsuccessfulcandidate shallbeissuedacertificateasa customsbrokeruponpayment
ofafeeoffiftypesostotheBureauofCivilService.
SECTION3406.Requisites.Anypersondesiringtoestablishacustomsbrokeragebusiness
atanyportinthePhilippinesshallapplyforalicensefromtheCollectoroftheportconcerned.
Nosuchlicenseshallbeissuedunlesstheapplicantpaystherequiredlicensefeeoffiftypesos
andfilestherequiredbondsforcustomsbrokers.Wheneveritshallappearthatabondgivenby
a customsbroker is inadequate,the Collector shallrequire additionalor substitute bondto be
filed. Such additional or substitute bond shall be furnished by the broker within ten (10) days
after demand, otherwise his permit shall be suspended or revoked as circumstances may
warrant. The bonds posted by the customs broker may be personal bonds guaranteed by at
leasttwo(2)suretiessatisfactorytotheCollectoroftheportorasuretybondpostedbyaduly
licensedsuretycompany.
SECTION 3407.Issuance, Revocationand Suspensionof Certificate.Acandidate whohas
passedthe customsbrokersexamination shallbeentitled totheissuance ofacertificate asa
customs broker:Provided, Thatpersons who qualifiedas customsbrokers inaccordance with
customs regulationsexisting beforethe enactmentof thisCode andmembers ofthe technical
staffs ofthe respectivecommittees of Congressthat reportedthis Code whodesire tohave a
certificate issued to them may apply for theissuance of such certificate upon payment of the
feesrequiredunderparagraph(b)ofSection3405ofthisCode.
A customs brokers certificate shall show among other things, the full name of the registrant,
shall have a serial number and shall be signed by all the members of the board and the
CommissionerofCivilService,andshallbeartheofficialsealoftheboard.
Acomplaintforthesuspensionorrevocationofthecertificateofacustomsbrokershallbefiled
with the Board of Examiners for Customs Brokers which shall investigate the case and shall
submititsfindingsandrecommendationstotheCommissionerofCivilServicewhoshalldecide
thecase.TheCommissionerofCivilServiceshallimmediatelyfurnishtherespondentcustoms
brokerwithacopyofhisdecision.
SECTION3408.RosterofCustomsBrokers.A rostershowingthenamesandaddressesof
thecustomsbrokersshallbepreparedbytheCommissionerofCivilServiceduringthemonthof
Julyofeveryyear.Copiesofthisrostershallbemailedtoeachpersonsoregisteredandplaced
onfilewiththeOfficeofthePresidentofthePhilippines,andcopiesthereofshallbefurnishedto
theOffice oftheSecretaryof Finance,totheCommissioner andCollectorsofCustoms andto
such otherbureaus, governmentagencies and provincialand municipalauthorities asmay be
deemednecessary,andtothepublicuponrequest.
SECTION 3409. Rules and Regulations by the Commissioner of Civil Service. The
Commissioner ofCivil Service, uponrecommendation of theBoard of Examinersfor Customs
Brokers, shall promulgate such rules and regulations as may be necessary to carry out the
provisionsofPart1ofthistitle.
PART2
MiscellaneousProvisions
SECTION 3501. Duty of Collector to Report Rulings to Commissioner. When any new or
unsettled question shall be determined by a Collector he shall, if the matter is not otherwise
appealedforreviewintheordinarycourse,notifytheCommissionerofhisdecisionandsubmit
anadequatestatementofthefactsinvolved.
SECTION 3502.Application of Established Ruling or Decision. A ruling or decision of the
Bureau of Customs which determines the construction or application of any provision of law
imposing customs duties and which changes any existing established classification,
interpretationorpracticeshallnottakeeffectuntilafterthirtydayspublicnoticeshallbegivenin
theform ofpublishedtariff decision.Whensuch rulingordecision favorsthetaxpayers itshall
becomeeffectiveimmediately.
SECTION 3503. Authority of Official to Administer Oaths and Take Testimony. The
Commissioner, Collectors and their assistants, deputies, surveyors, appraisers and any other
personthereuntoespeciallydeputizedbytheCollector,shallhaveauthoritytoadministeroaths
and take testimony in connection with any matter within the jurisdiction of the Bureau of
Customs, and in connection therewith may require the production of relevant papers,
documents,booksandrecordsinaccordancewithlaw.
SECTION 3504.General Bonds. Incases wherebonds arerequired tobe givenunder the
provisions of the customs and tariff laws, the Collector, instead of requiring separate special
bonds where the transactions of a particular party are numerous, may accept general bonds
extendingoversuchperiodsoftimeandcoveringsuchtransactionsofthepartyinquestionas
shallbesatisfactorytosaidCollector.
SECTION3505.SupervisionoverAttorneysinfact.Personsactingasagentsorattorneysin
factofotherpersonsinmatterspertainingtocustomsand/ortariffornavigationmayberequired
tofiletheirrespectivepowersofattorneywiththeCollectoroftheport.Nomorethantwosuch
continuingpowersmaybeacceptedorrecognizedfrom anyonepersonactingasagentinthe
importationofarticlesunlesshebealicensedcustomsbroker.
SECTION3506.AssignmentofCustomsEmployeestoOvertimeWork.Customsemployees
maybeassignedbyaCollectortodoovertimeworkatratesfixedbytheCommissioner,when
theservicerenderedistobepaidforbyimporters,shippersorotherpersonsserved.
SECTION 3507. Exclusive License for Landing of Passengers and Baggage. The
Commissionermayselect,inanyportofentry,onepersonorfirmtodo,atreasonablerates,all
thebusinessoflandingpassengersandbaggageforhirefromincomingvesselsoraircraftsand
tothisendmayenterintoanexclusivecontractfortheperiodofoneyear.
Thecontractshallbeawardedonlyafterdueadvertisementforbids,whichshallcoverthecost
oflandingpassengerperpersonandluggageperpiece,tothelowestresponsiblebidder.
SECTION 3508.Bond toBe Given. The personor firmto whichthe contractwas awarded
shall, before entering the performance of such contract, execute a bond in favor of the
government for the benefit of whomsoever may be concerned, conditioned upon (a) the
acquisition of a sufficient equipment of launches and other means of conveniently landing
passengersandbaggage,(b)thelandingofallthepassengersandallthebaggageasoccasion
may requireduring the entireyear coveredby the contract,and (c) theprompt paymentof all
losses of baggage orother property so handled, due to negligence inthe performance of the
contract,theamountofsuchliabilitytobefinallydeterminedbytheCommissioner.
SECTION 3509. Supervision by Commissioner over Execution of Contract. The
Commissioner shall supervise the Execution of the contract and the conduct of business
thereunder,andshallhavethepower,uponbreachofthecontractorviolationofanyregulation
concerning the same, at once to annul the contract, awarding the privilege to another in the
samemannerasbefore.
SECTION 3510. Reduction of Testimony to Writing. When testimony is taken in any
proceedingormatterundertheauthorityoftheBureauofCustoms,eitherpartymayrequirethat
thesamebereducedtowriting,andwhensotakenitshallbefiledintheofficeoftheCollector
andpreservedforuseorreferenceuntilfinaldecision.
SECTION3511.CollectornotLiableinRespectofRulinginCustomsCases.NoCollectoror
other official of customs shallbe in any way personally liable for oron account of any official
rulingordecisionastowhichthepersonclaimingtobeaggrievedhastherighttoobtaineither
anadministrativeorjudicialreview,andexceptforamisdeliveryofarticlesaCollectorshallnot,
intheabsenceofabuseofauthoritybeliabletoanypersonforalossoccasionedeitherbyhis
ownofficialactortheactofhissubordinates.
SECTION3512.InterestProhibitedtobeHeldbyCustomsEmployees.Nopersonemployed
undertheauthorityofthegovernmentinthecollectionofduties,taxes,feesandothercharges
in connection with imports and/or exports, shall own, eitherin whole or in part, any vessel or
aircraft,or actasattorney agentorconsignee fortheowner ofanyvessel oraircraftor ofany

cargoladenonboardthesamenorshallanysuchpersonconsortorbeconcerned,directlyor
indirectly,intheimportationofanyarticleforsaleintothePhilippines.
SECTION 3513. Reward for Information or Discovery Concerning Fraud upon Customs
Revenue. When any private person shall furnish definite information concerning any fraud
uponthecustoms revenue,bywhomsoeverattempted orperpetrated,whichshall resultinthe
recoveryofrevenue,theconvictionoftheguiltyparty,ortheimpositionofanyfineorpenalty,of
theforfeitureofanyofthepropertyenumeratedinsectiontwentyfivehundredandthirtyhereof,
suchpersonshallberewardedinaccordancewiththefollowingschedule,butnotexceedingin
anycasethesumoffiftythousandpesos
a.Whereafine,judicialoradministrative,iscollected,twentyfivepercentumofsuchfine
b. In cases where no fine is imposed, twentyfive per centum of the additional revenue
recoveredbythegovernmentandcollectedbyreasonoftheinformationgiven
c. Where the offender has chosen to compromise his violation of the law and his offer of
compromiseisacceptedbytheCommissioner,twentyfivepercentumofsuchcompromise
d.Incasesofforfeitureandsubsequentredemption ofthearticlesseized,uponpaymentofall
duties, taxes and other charges due thereon, twentyfive per centum of the amount of such
administrativefineastheCommissionermayactuallyimposeandcollectinlieuofforfeiture
e.In caseofpublic saleofproperty seizedas aresultof theinformationas furnished,twenty
five per centum of the proceeds of the sale after deducting only the charges specified in
subsections(a)and(e)ofsectiontwentysixhundredandfivehereof.
Provided,however,Thatthebalanceofseventyfiveper centuminsubsections(a),(b),(c),(d)
and (e) shall be distributed thus: fifteen per centum, to the Customs Welfare Fund, which is
herebycreatedaccordingtotherulesandregulationspromulgatedbytheCommissioner,tobe
used exclusively forthe benefit of customsofficials and employees and theirfamilies: ten per
centum,shallbe paidthecustomsofficial oremployeewhohasdiscovered andreportedsuch
anomalies with the assistance of an informer and the remaining fifty per centum, to the
Government.
SECTION3514.WordsandPhrasesDefined.AsusedinthisCode:
ForeignportmeansaportorplaceoutsidethejurisdictionofthePhilippines.
Port ofentry isa domesticport opento bothforeign andcoastwise trade.The termincludes
principalportsofentryandsubportsofentry.Aprincipalportofentryisthechiefportofentry
of the collection district wherein it is situated and is the permanent station of the Collector of
such port. Subports of entry are under the administrative jurisdiction of the Collector of the
principal port ofentry of the district.Whenever the term Portof entry is usedherein, it shall
includeairportofentry.
Coastwise ports are such domestic ports as are open to the coastwise trade only. These
includeallports,harborsandplacesnotportsofentry.
Vessels includes every sort of boat, craft or other artificial contrivance used, or capable of
beingused,asameansoftransportationonwater.
Aircraftincludesanyweightcarryingdeviseorstructuresforthenavigationoftheair.
Billofladingincludesairwaybilloflading.
Articles, when used with reference to importation or exportation, includes goods, wares and
merchandise and in general anything that may be made the subject of importation or
exportation.
Transit cargo is article arriving at any port from another port or place noted in the carriers
manifestanddestinedfortranshipmenttoanotherlocalportortoaforeignport.
Seized propertymeans any propertyseized or held forthe satisfaction ofany administrative
fineorfortheenforcementofanyforfeitureunderthecustomsandtarifflaws.
Tariffandcustomslawincludesnotonlythe provisionsofthisCodeandregulationspursuant
thereto but all other laws and regulations which are subject to enforcement by the Bureau of
Customsorotherwisewithinitsjurisdiction.
Taxesincludesalltaxes,feesandchargesimposedbytheBureauofCustomsandtheBureau
ofInternalRevenue.
Secretaryordepartmentheadrefers,unlessotherwisespecified,totheSecretaryofFinance.
CommissionreferstotheTariffCommission.
Personwhethersingularorpluralreferstoanindividual,corporation,partnership,association,
companyoranyotherkindoforganization.
PART3
PenalProvisions
SECTION3601.UnlawfulImportation.Anypersonwhoshallfraudulentlyimportorbringinto
thePhilippines,orassistinsodoing,anyarticle,contrarytolaw,orshallreceive,conceal,buy,
sell, or in any manner facilitate the transportation, concealment, or sale of such article after
importation, knowingthe sameto have beenimported contraryto law, shallbe punishedby a
fineofnotlessthansixhundredpesosnormorethanfivethousandpesosandimprisonmentfor
not lessthan six monthsnor more thantwo years and, ifthe offender isan alien, heshall be
deportedafterservingthesentence.
When,upon trialfor aviolationof thissection,the defendantis showntohave orto havehad
possession of the articlein question, such possession shall bedeemed sufficient evidence to
authorizeconviction,unlessthedefendantshallexplainthepossessiontothesatisfactionofthe
court.
SECTION 3602. VariousFraudulent PracticesAgainst Customs Revenue. Any person who
makesor attemptstomakeany entryofimported orexportedarticle bymeansofany falseor
fraudulent invoice, declaration, affidavit, letter, paper, or by means of any false statement,
writtenorverbal,orbymeansofanyfalseorfraudulentpracticewhatsoever,orshallbeguiltyof
anywillfulactoromissionbymeansofwhereoftheGovernmentmightbedeprivedofthelawful
duties,taxesandothercharges,oranyportionthereof,accruingfromthearticleoranyportion
thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or
statement,oraffectedbysuchactoromission,shall,foreachoffense,bepunishedbyafineof
notlessthansixhundredpesosnormorethanfivethousandpesosandbyimprisonmentfornot
less than six months nor more than two years and if the offender is an alien, he shall be
deportedafterservingthesentence.
SECTION 3603. Failure to Report Fraud. Any master, pilot in command or other officer,
owneroragentofanyvesseloraircrafttradingwithorwithinthePhilippinesandanyemployee
of the Bureau of Customs, who, having cognizance of any fraud upon the customs revenue,
shall fail to report allinformation relative thereto to the Collector, as bylaw required, shall be
punishedbyafineofnotmorethantwothousandpesosorbyimprisonmentfornotmorethan
oneyear,orboth.
SECTION 3604. Statutory Offense of Officials and Employees. Every official, agent or
employeeof theBureauof Customswhois guiltyof anydelinquencyhereinbelow specifiedor
whofallswithinanyoftheclasseshereinbelowindicatedshallbepunishedbyafineofnotless
thanfourhundredpesosnormorethantenthousandpesosorbyimprisonmentfornotlessthan
sixmonthsnormorethanfiveyears,orboth.
a.Thoseguiltyofextortionofwillfuloppressionundercoloroflaw.
b. Thosewho knowinglydemand other orgreater sumsthan are authorizedby lawor receive
anyfee,compensationorreward,exceptasbylawprescribed,fortheperformanceofanyduty.
c.Those whowilfully neglecttogive receipts,as bylaw required,forany sumcollected inthe
performanceofduty,orwhowilfullyneglecttoperformanyofthedutiesenjoinedbylaw.
d. Those who conspire or collude with another or others to defraud the customs revenue or
otherwiseviolatethelaw.
e.Thosewhowilfully makeopportunityforanypersontodefraudthe customsrevenueorwho
doorfailtodoanyactwithintenttoenableanypersontodefraudsaidrevenue.
f.Thosewhonegligentlyordesignedlypermittheviolationofthelawbyanyotherperson.
g. Those who makeor sign any false entry orentries in any book, or makeor sign any false
certificate or return in any case where the law requires the making by them of such entry,
certificateorreturn.
h. Those who,having knowledge or information of aviolation of the tariff andcustoms law or
any fraud committed on the revenue collectible bythe Bureau of Customs, fail to report such
knowledgeorinformationtotheirsuperiorofficialortoreportasotherwiserequiredbylaw.
i. Those who, without the authority of law, demand or accept or attempt to collect directly or
indirectly as payment or otherwise, any sum of money or other thing of value for the
compromise, adjustment,or settlementof any chargeor complaint forany violationor alleged
violationoflaw.
SECTION3605.Concealmentor DestructionofEvidenceofFraud.Anypersonwhowilfully
conceals or destroys,any invoice, book or paper relatingto any article liable toduty, after an
inspectionthereofhasbeendemandedbytheCollectorofanyCollectiondistrict,oratanytime
conceals or destroys any such invoice, book or paper for the purpose of suppressing any
evidenceoffraudthereincontained,shallbepunishedbyafineofnotmorethantwothousand
pesos,orbyimprisonmentfornotmorethanoneyear,orboth.
SECTION 3606. Breakingof Seal on Car or Conveyanceby Land, Sea orAir.Any person
whoshallwilfullybreakordestroyanysealplaced byacustomsofficialuponanycar,orother
conveyancebyland,seaorair,oranycompartmentthereof,shallbepunishedbyafineofnot
morethanonethousandpesos.
SECTION 3607. Alteration of Marks onAny Package of WarehousedArticles. Any person
who alters, defaces or obliterates any distinctive mark placed by a customs official on any
packageofwarehousedarticlesshallbeliabletofineofnotmorethanonethousandpesos.
SECTION 3608. Fraudulent Opening or Entering of Warehouse. Any importer or owner of
warehoused articles, or person in his employ, who by contrivance, fraudulently opens the
warehouse, orgains accessto thearticles, exceptin thepresence ofthe properofficial ofthe
customsactingintheexecutionofhisduty,shallbeliabletoafinenotexceedingonethousand
pesos,ortoimprisonmentforaperiodnotexceedingoneyear,orboth.
SECTION 3609. Fraudulent Removal or Concealmentof WarehousedArticles. Any person
who shall fraudulently remove warehoused articles from any public or private warehouse or
shall fraudulently conceal such articles in any such warehouse, or shall aid or abet any such
removalor concealment,shallbe punishedbya fineofnotmore thantwothousand pesos,or
byimprisonmentfornotmorethanoneyear,orboth.
SECTION 3610. Violation of Tariff and Customs Laws and Regulations in General. Any
person who violates a provision of this Code or regulations pursuant thereto, for which
delinquency nospecific penalty isprovided, shallbe punished bya fine ofnot morethan four
hundredpesosorbyimprisonmentfornotmorethansixmonths,orboth.
FinalProvisions
SECTION3701.RepealingClause.AllActs,ExecutiveOrders,rulesandregulationsorparts
thereof,inconflictwiththeprovisionsofthisCode,arerepealed.
SECTION3702.TransitoryProvision.Allsuits,proceedingsorprosecutions,whethercivilor
criminal,forcausesarising oractsdoneorcommittedpriortothe effectivityofthisCode,shall
becommencedand/orprosecutedwithinthesametime,inthesamemannerandwiththesame
effect as if this Code had not been passed and all rights acquired, offenses committed, and
penalties, forfeitures or liabilities incurred, prior to the said effectivity, shall not be affected
thereby.
SECTION3703.SeparabilityClause.IfanypartorpartsofthisCodeshouldforanyreason
beheldtobeinvalidorunconstitutional,theremainingpartsthereofshallremaininfullforceand
effect.
SECTION3704.EffectivityDate.ThisCodeshalltakeeffectonJuly1,1957,exceptPart4of
TitleIIofBookI,andParts1and2ofTitleIofBookII,whichshalltakeeffectuponitsapproval.
SECTION3705.FunctionsTemporarilyPerformedbytheBureauofCustoms.TheBureauof
Customs shall continue to perform the functions transferred to the Bureau of Water
Transportationpendingtheorganizationofthelatter.
Approved:June22,1957
ExceptSections703and3204whichwerevetoed.
PublishedintheOfficialGazette,Vol.53,No.20,p.6946onOctober31,1957
TABLEOFCONTENTS
TITLEOFACT
ENACTINGCLAUSE
PRELIMINARYSECTION
BookI.TARIFFLAW
TITLEI.IMPORTTARIFF
Section101.ImportedArticlesSubjecttoDuty
Section102.ProhibitedImportations
Section103.Abbreviations
Section104.RatesofImportDuty
SCHEDULEI.LiveAnimalsAnimalProducts:
Chapter1.LiveAnimals
Chapter2.MeatandEdibleMeatOffals
Chapter3.FishCrustaceansandMollusks
Chapter4.DairyProduce,BirdsEggsNaturalHoneyOtherEdibleAnimalProducts
Chapter5.RawMaterialsandOtherUnmanufacturedProductsofAnimalOrigin
SCHEDULEII.PlantsandVegetableProducts:
Chapter6.LiveTreesandOtherPlantsBulbs,RootsandtheLikeCutFlowersand
OrnamentalFoliage
Chapter7.EdibleVegetablesandCertainRootsandTubers
Chapter8.EdibleFruits,NutsandFruitPeels
Chapter9.Coffee,Tea,MateandSpices
Chapter10.Cereals
Chapter11.ProductsoftheMillingIndustryMaltandStarchesGlutenInulin
Chapter12.OilSeedsandOleaginousFruitsMiscellaneousGrains,SeedsandFruits
IndustrialandMedicinalPlantsStrawandFodder
Chapter13.RawVegetableMaterialsofaKindSuitableforUseinDyeingorinTanningLacs
Gums,ResinsandOtherVegetableSapsandExtracts
Chapter14.VegetablePlaitingandCarvingMaterials,OtherVegetableRawMaterialsand
UnmanufacturedVegetableProducts
ScheduleIII.AnimalandVegetableFatsandOilsandOtherCleavageProductsPrepared
EdibleFatsAnimalandVegetableWaxes:
Chapter15.AnimalandVegetableFatsandOilsandTheirCleavageProductsPreparedEdible
FatsAnimalandVegetableWaxes
SCHEDULEIV.PreparedFoodstuffsBeverages,SpiritsandVinegarTobacco:
Chapter16.PreparationsofMeat,Fish,CrustaceansandMollusks
Chapter17.SugarsandSugarConfectionary
Chapter18.CocoaandCocoaPreparations
Chapter19.PreparationsofCereals,FlourorStarchBreadandPastry
Chapter20.PreparationsofVegetables,FruitsorOtherPartsofPlants
Chapter21.MiscellaneousEdiblePreparations
Chapter22.Beverages,SpiritsandVinegar
Chapter23.ResiduesandWastefromtheFoodIndustriesPreparedAnimalFodder
Chapter24.Tobacco
SCHEDULEV.MineralProducts:
Chapter25.SaltSulphurEarths,StonesandNonMetallicOresPlasteringMaterials,Lime
andCement
Chapter26.MetallicOres,SlagandAsh
Chapter27.MineralFuels,MineralOilsandProductsofTheirDistillationBituminous
SubstancesMineralWaxes
SCHEDULEVI.ProductsoftheChemicalandAlliedIndustries:
Chapter28.InorganicChemicalsOrganicandInorganicCompoundsofPreciousMetals,of
RareEarthMetals,orRadioactiveElementsandofIsotopes
Chapter29.OrganicChemicals
Chapter30.PharmaceuticalProducts
Chapter31.Fertilizers
Chapter32.TanningandDyeingExtractsTanninsandTheirDerivativesDyes,Colors,Paints
andVarnishesPutty,FillersandStoppingsInks
Chapter33.EssentialOilsandResinoidsPerfumery,CosmeticsandToiletPreparations
Chapter34.Soap,OrganicSurfaceActiveAgents,WashingPreparations,Lubricating
Preparations,ArtificialWaxes,PreparedWaxes,PolishingandScouringPreparations,Candles
andSimilarArticles,ModelingPastesandDentalWaxes
Chapter35.AlbuminoidalSubstancesandGlues
Chapter36.ExplosivesPyrotechnicProductsMatchesPyrophoricAlloysCertainCombustible
Preparations
Chapter37.PhotographicandCinematographicArticles
Chapter38.MiscellaneousChemicalsandRelatedProducts
SCHEDULEVII.ArtificialResinsandPlasticMaterials,CelluloseEstersandEthersand
ArticlesthereofRubber,SyntheticRubber,RubberSubstitutes(Factice),andArticlesthereof:
Chapter39.ArtificialResinsandPlasticMaterials,CelluloseEstersandEthersArticlesthereof
Chapter40.Rubber,SyntheticRubber,RubberSubstitutes(Factice),andArticlesthereof
SCHEDULEVIII.RawHidesandSkins,Leather,FurskinsandArticlesthereofSaddleryand
HarnessTravelArticles,HandbagsandtheLikeArticlesofGut(OtherthanSilkwormGut):
Chapter41.RawHidesandSkins(OtherthanFurskins)andLeather
Chapter42.ArticlesofSkin,HideorLeatherSaddleryandHarnessTravelArticles,Handbags
andtheLikeArticlesofAnimalGut(OtherthanSilkwormGut)
Chapter43.FurskinsandArtificialFurManufacturesthereof
SCHEDULEIX.WoodandArticlesthereofWoodCharcoalCorkandArticlesthereof
ManufacturesofStraw,ofEspartoandofOtherPlaitingMaterialsBasketwareandWickerwork:
Chapter44.WoodandArticlesthereofWoodCharcoal
Chapter45.CorkandArticlesthereof
Chapter46.ManufacturesofPlaitingMaterialsBasketwareandWickerwork
SCHEDULEX.PapermakingMaterialPaperandPaperboardandArticlesthereof:
Chapter47.PapermakingMaterial
Chapter48.PaperandPaperboardArticlesofPaperPulp,ofPaperorPaperboard
Chapter49.PrintedBooks,Newspapers,PicturesandOtherProductsofthePrintingorGraphic
IndustryManuscripts,TypescriptsandPlans
SCHEDULEXI.TextilesandTextileArticles:
Chapter50.SilkandWasteSilk
Chapter51.ContinuousSyntheticandArtificialTextiles
Chapter52.MetalizedTextiles
Chapter53.WoolandOtherAnimalHair
Chapter54.FlaxandRamie
Chapter55.Cotton
Chapter56.DiscontinuousSyntheticandArtificialTextiles
Chapter57.OtherVegetableTextileMaterialsYarnandWovenFabricofPaperYarn
Chapter58.Carpets,Mats,MattingandTapestriesPileandChenilleFabricsNarrowFabrics
TrimmingsTulleandOtherNetFabricsLaceEmbroidery
Chapter59.WaddingandFeltTwine,Cordage,RopesandCablesSpecialFabrics
ImpregnatedandCoatedFabricsTextileArticlesofaKindSuitableforIndustrialUse
Chapter60.Knitted,andCrochetedArticles
Chapter61.ArticlesofApparelandClothingAccessoriesofTextileFabric,Otherthanknitted,or
CrochetedArticles
Chapter62.OtherMadeupTextileArticles
Chapter63.OldClothingandOtherTextileArticlesRagsRemnants
SCHEDULEXII.Footwear,Headgear,Umbrellas,Sunshades,Whips,RidingCropsand
PartsthereofPreparedFeathersandArticlesMadetherewithArtificialFlowersArticlesof
HumanHairFans.
Chapter64.Footwear,GaitersandtheLike,andPartsthereof
Chapter65.HeadgearandPartsthereof
Chapter66.Umbrellas,Sunshades,WalkingSticks,Whips,RidingCropsandPartsthereof
Chapter67.PreparedFeathersandDownandArticlesthereofArtificialFlowers,Foliageor
FruitsArticlesofHumanHairFans
SCHEDULEXIII.ArticlesofStone,Plaster,CementAsbestos,MicaandSimilarMaterials
CeramicProductsGlassandGlassware:
Chapter68.ArticlesofStone,Plaster,Cement,Asbestos,MicaandSimilarMaterials
Chapter69.CeramicProducts
Chapter70.GlassandGlassware
SCHEDULEXIV.Pearls,PreciousandSemipreciousStones,PreciousMetals,Rolled
PreciousMetals,andArticlesthereofImitationJewelry,Coins:
Chapter71.Pearls,PreciousandSemipreciousStones,PreciousMetals,RolledPrecious
Metals,andArticlesthereofImitationJewelry
Chapter72.Coins
SCHEDULEXV.BaseMetalsandArticlesofBaseMetals:
Chapter73.IronandSteelandArticlesthereof
Chapter74.CopperandArticlesthereof
Chapter75.NickelandArticlesthereof
Chapter76.AluminumandArticlesthereof
Chapter77.MagnesiumandBeryllium,andArticlesthereof
Chapter78.LeadandArticlesthereof
Chapter79.ZincandArticlesthereof
Chapter80.TinandArticlesthereof
Chapter81.OtherBaseMetalsEmployedinMetallurgyandArticlesthereof
Chapter82.Tools,Implements,Cutlery,SpoonsandForksofBaseMetalsPartsthereof
Chapter83.MiscellaneousArticlesofBaseMetal
SCHEDULEXVI.MachineryandMechanicalAppliancesElectricalEquipmentPartsthereof:
Chapter84.Boilers,MachineryandMechanicalAppliancesPartsthereof
Chapter85.ElectricalMachineryandEquipmentPartsthereof
SCHEDULEXVII.Vehicles,Aircraft,andPartsthereofVesselsandCertainAssociated
TransportEquipment:
Chapter86.RailwayandTramwayLocomotives,RollingStockandPartsthereofRailwayand
TramwayTrackFixturesandFittingsTrafficSignalingEquipmentofAllkinds(NotElectrically
Operated)
Chapter87.Vehicles,OtherThanRailwayorTramwayRollingStock,andPartsthereof
Chapter88.AircraftandPartsthereofParachutesCatapultandOtherSimilarLaunchingGear
GroundFlyingTrainers
Chapter89.Ships,BoatsandFloatingStructures
SCHEDULEXVIII.Optical,Photographic,Cinematographic,Measuring,Calibrating
Precision,MedicalandSurgicalInstrumentsandApparatusClocksandWatchesMusical
InstrumentsSoundRecordersandReproducersPartsthereof:
Chapter90.Optical,Photographic,Cinematographic,Measuring,Calibrating,Precision,Medical
andSurgicalInstrumentsandApparatusPartsthereof
Chapter91.ClocksandWatchesandPartsthereof
Chapter92.MusicalInstrumentsSoundRecordersandReproducersPartsandAccessories
thereof
SCHEDULEXIX.ArmsandAmmunitionPartsthereof:
Chapter93.ArmsandAmmunitionPartsthereof
SCHEDULEXX.MiscellaneousManufacturedArticles:
Chapter94.FurnitureandPartsthereofBedding,Mattresses,MattressSupports,Cushionsand
SimilarStuffedFurnishings
Chapter95.ArticlesandManufacturesofCarvingorMoldingMaterials
Chapter96.Brooms,Brushes,FeatherDusters,PowderPuffsandSieves
Chapter97.Toys,GamesandSportsRequisitesPartsthereof
Chapter98.MiscellaneousManufacturedArticles
SCHEDULEXXI.WorksofArt,CollectorsPieces,andAntiques:
Chapter99.WorksofArt,CollectorsPiecesandAntiques
Section105.ConditionallyFreeImportations
Section106.Drawbacks
TITLEII.ADMINISTRATIVEPROVISIONS
PART1.BasesofAssessmentofDuty
Section201.BasisofDutiableValue
Section202.BasesofDutiableWeight
Section203.GeneralRulesofClassification
Section204.RateofExchange
Section205.EffectiveDateofRatesofImportDuty
Section206.Entry,orWithdrawalfromWarehouse,orConsumption
Section207.RevisedTradeAgreementnotAffected
PART2.SpecialDuties
Section301.DumpingDuty
Section302.CountervailingDuty
Section303.MarkingofImportedArticlesandContainers
Section304.DiscriminationbyForeignCountries
PART3.FlexibleTariff
Section401.FlexibleClause
Section402.PromotionofForeignTrade
PART4.TariffCommission
Section501.ChiefOfficialsoftheTariffCommission
Section502.Qualifications
Section503.AppointmentandCompensationofOfficialsandEmployees
Section504.OfficialSeal
Section505.FunctionsoftheCommission
Section506.AssistancetothePresidentandCongress
Section507.ReportsoftheCommission
Section508.AccesstoDocuments
Section509.SwornStatements
Section510.VerifiedStatements
Section511.RulesandRegulationsoftheCommission
Section512.Appropriation
Section513.TransitoryProvision
BOOKII.CUSTOMSLAW
TITLEI.THEBUREAUOFCUSTOMS
PART1.Organization,FunctionandJurisdictionoftheBureau
Section601.ChiefOfficialoftheBureauofCustoms
Section602.FunctionsoftheBureau
Section603.TerritorialJurisdiction
Section604.JurisdictionoverPremisesUsedforCustomsPurposes
Section605.EnforcementofPortRegulationofBureauofQuarantine
Section606.PowerofthePresidenttoSubjectPremisestoJurisdictionofBureauofCustoms
Section607.AnnualReportofCommissioner
Section608.CommissionertoMakeRulesandRegulations
PART2.CollectionDistrictsandPortsofEntry
Section701.CollectionDistrictsandPortsofEntrythereof
Section702.PowerofthePresidenttoOpenandCloseSubports
Section703.CollectorofCustomsatPortofEntry
Section704.SealofCollectorofCustoms
Section705.AuthorityofAssistantorDeputyCollectorsofCustoms
Sections706.AppointmentofSpecialDeputieswithLimitedPowers
Sections707.SuccessionofAssistantorDeputyCollectortoPositionofActingCollector
Section708.DesignationofOfficialasCustomsInspector
Section709.AuthorityofCollectortoRemitDuties
Section710.RecordstoBeKeptbyCustomsOfficials
Section711.PortRegulation
Section712.ReportsofCollectortoCommissioner
TITLEII.REGISTRATIONOFVESSELS,COASTWISETRADEANDLICENSINGOF
MARINEOFFICERS
PART1.RegistrationandInspectionofVessels,andLicensingofMarineOfficers
Section801.RegistrationandDocumentationofVessels
Section802.VesselsRequiredtoBeRegistered
Section803.WhereRegistrationtoBeEffected
Section804.DatatoBeNotedinRegisterofVessels
Section805.RecordofDocumentsAffectingTitle
Section806.CertificateofPhilippineRegistry
Section807.WhenControlisDeemedNotHeldbyCitizensofthePhilippines
Section808.CertificateofOwnership
Section809.FormandContentsofCertificateofPhilippineRegistry
Section810.PrivilegesConferredbyCertificateofPhilippineRegistry
Section811.InvestigationintoCharacterofVessel
Section812.LicenseofYachtsExclusivelyforPleasure
Section813.ViolationbyMasterorOwner
Section814.IdentificationofYachtsandOwners
Section815.ReportofAccidenttoVessel
Section816.ApplicationofShippingLawstoGovernmentBoats
Section817.RevocationofCertificate
Section818.InspectionofHulls,BoilersandOtherConstructionalFeatures
Section819.InspectionCertificate
Section820.SanitaryInspection
Section821.FireFightingApparatusandLifeSavingEquipment
Section822.CertificationofApplicantforMarineOfficer
Section823.IssuanceofCertificate
Section824.FormofCertificate
Section825.PhysicalExaminationofHoldersofCertificate
Section826.Reinstatements
Section827.MarineInvestigationandSuspensionorRevocationofMarineCertificate
Section828.FeesforIssuanceofCertificates
Section829.CitizenshipPersonnelonBoardVessels
Section830.ComplementofWatchandEngineRoomOfficersonPhilippineVessels
Section831.WatersonwhichPatronmayNavigate
PART2.CoastwiseTrade
Section901.PortsOpentoCoastwiseTrade
Section902.VesselsEligibleforCoastwiseTrade
Section903.LicenseforCoastwiseTrade
Section904.PhilippineCoastwiseEmblem
Section905.TransportationofPassengersandArticlesbetweenPhilippinePorts
Section906.RequirementofManifestinCoastwiseTrade
Section907.ManifestsRequireduponDeparturefromPortofEntry
Section908.ManifestsRequiredPriortoUnladingatPortofEntry
Section909.DepartureofVesseluponGeneralManifest
Section910.BayandRiverLicense
Section911.VesselsEligibleforBayandRiverLicense
Section912.ExemptionofCertainCraftfromRequirementofBayandRiverLicense
Section913.RevocationofLicense
TITLEIII.VESSELSANDAIRCRAFTINFOREIGNTRADE
PART1.EntranceandClearanceofVessels
Section1001.PortsOpentoVesselsEngagedinForeignTradeDutyofVesseltoMakeEntry
Section1002.ControlofCustomsOfficialoverBoardingorLeavingofIncomingVesselandover
OtherVesselsApproachingtheFormer
Section1003.QuarantineCertificateforIncomingVessel
Section1004.DocumentstobeProducedbyMasteruponEntryofVessel
Section1005.ManifestRequiredofVesselfromForeignPort
Section1006.TranslationofManifest
Section1007.ManifestsforAuditorandCollectorPaperstobeDepositedwithConsul
Section1008.TransitCargo
Section1009.ClearanceofForeignVesselstoandfromCoastwisePorts
Section1010.RequirementastoDeliveryofMail
Section1011.ProductionofPhilippineCrew
Section1012.RecordofArrivalandEntryofVessels
Section1013.ArrestofVesselDepartingbeforeEntryMade
Section1014.DischargeofBallast
Section1015.TimeforUnladingofCargo
Section1016.EntranceofVesselThroughNecessity
Section1017.UnladingofVesselinPortFromNecessity
Section1018.EntryandClearanceofVesselsofaForeignGovernment
Section1019.ClearanceofVesselforForeignPort
Section1020.DetentionofWarlikeVesselContainingArmsandMunitions
Section1021.ManifestofExportCargotobeDeliveredtoAuditor
Section1022.OathofMasterofDepartingVessel
Section1023.ExtensionofTimeforClearance
Section1024.NecessityofTaxClearance
Section1025.ExportProducttoConformtoStandardGrades
PART2.EntranceandClearanceofAircraftinForeignTrade
Section1101.DesignationofAirportsofEntry
Section1102.NoticeofArrival
Section1103.LandingatInternationalAirportsofEntry
Section1104.ReportofArrival
Section1105.DocumentsRequiredtobePresentedinMakingEntry
Section1106.ManifestforAuditorGeneral
Section1107.DeliveryofMails
Section1108.ImportedCargoesInspection:PaymentofDuty
Section1109.BondingofCarrierTransportingArticlesinBond
Section1110.ManifestforTransitCargo
Section1111.ClearanceforForeignPorts
Section1112.OathofPersoninChargeofDepartingAircraft
TITLEIV.ASCERTAINMENT,COLLECTIONANDRECOVERYOFIMPORTDUTY
PART1.ImportationinGeneral
Section1201.ArticlestobeImportedOnlyThroughCustomhouse
Section1202.WhenImportationBeginsandDeemedTerminated
Section1203.OwnerofImportedArticles
Section1204.LiabilityofImporterforDuties
Section1205.ImportationsbytheGovernment
Section1206.JurisdictionofCollectorOverImportationofArticles
Section1207.JurisdictionofCollectorOverArticlesofProhibitedImportation
Section1208.ImportedArticlestobeReceivedinGeneralOrderStores
Section1209.LimitofPeriodforDischarge
Section1210.DispositionofImportedArticlesRemainingonVesselAfterTimeforUnlading
Section1211.HandlingofArticlesonWhichDutyhasNotBeenPaid
Section1212.GovernmentPlanforHandlingImportedArticles
Section1213.Receiving,Handling,CustodyandDeliveryofArticles
PART2.EntryatCustomhouse
Section1301.PersonsAuthorizedtoMakeImportEntry
Section1302.ImportEntries
Section1303.EntryofArticlesinPartforConsumptionandinPartforWarehousing
Section1304.DeclarationoftheImportEntry
Section1305.ByWhomtoBeSigned
Section1306.FormandContentsofImportEntry
Section1307.DescriptionofArticles
Section1308.InvoiceContentsOf
Section1309.CertificationofInvoice
Section1310.InvoicetoAccompanyEveryImportationOverP500inExportValue
Section1311.FraudulentInvoiceReport
Section1312.BondforSubsequentProductionofInvoice
Section1313.InformationFurnishedPriortoEntry
Section1314.ForwardingofCargoandRemainsofWreckedVesselorAircraft
Section1315.DerelictsandArticlesFromAbandonedWrecks
PART3.Examination,ClassificationandAppraisalofImportedArticles
Section1401.DesignationofPackagestobeExamined
Section1402.AscertainmentofWeightandQuantity
Section1403.ReturnofExaminingOfficial
Section1404.DutiesofAppraisers
Section1405.ProceedingsandReportofAppraisers
Section1406.AppraisersSamples
Section1407.ReadjustmentofAppraisal,ClassificationorReturn
Section1408.AssessmentofDutyonLessThanEnteredValue
Section1409.EmploymentandCompensationofPersonstoAssistinAppraisalorClassification
ofArticles
PART4.DeliveryofArticles
Section1501.DeliveryofArticlestoHolderofBillofLading
Section1502.DeliveryofArticlesWithoutProductionofBillofLading
Section1503.BondUponDeliveryofUnexaminedPackages
Section1504.DeliveryUponOrderofImporter
Section1505.WithholdingDeliveryPendingSatisfactionofLien
Section1506.CustomsExpensesConstitutingChargeonArticles
Section1507.FineAsChargeonArticles
PART5.LiquidationofDuties
Section1601.LiquidationandRecordofEntries
Section1602.TentativeLiquidation
Section1603.FinalityofLiquidation
Section1604.TreatmentofFractionsintheLiquidation
PART6.AbatementsandRefunds
Section1701.AbatementforDamageIncurredDuringVoyage
Section1702.AbatementorRefundofDutyonMissingPackage
Section1703.AbatementorRefundforDeficiencyinContentsofPackage
Section1704.AbatementorRefundofDutiesonArticlesLostorDestroyedAfterArrival
Section1705.AbatementofDutyonDeadorInjuredAnimals
Section1706.InvestigationRequiredinCaseofAbatementsandRefunds
Section1707.CorrectionofErrorsRefundofExcessPayments
Section1708.ClaimforRefundandModeofPayment
PART7.AbandonmentofImportedArticles
Section1801.Abandonment,KindsandEffectof
Section1802.AbandonmentofImportedArticles
Section1803.RighttoReclaimArticle
TITLEV.WAREHOUSINGOFIMPORTEDARTICLES
PART1.WarehousinginGeneral
Section1901.EstablishmentandSupervisionofWarehouses
Section1902.ResponsibilityofGovernment
Section1903.BondedWarehouses
Section1904.WarehousingBond
Section1905.DiscontinuanceofWarehouses
Section1906.EntryofArticlesforWarehousing
Section1907.WithdrawalofArticlesFromBondedWarehouse
Section1908.LimittoPeriodofStorageinBondedWarehouse
Section1909.ChargesofStorageinBondedWarehouses
PART2.BondedManufacturingandSmeltingWarehouses
Section2001.EstablishmentofBondedManufacturingWarehouses
Section2002.ExemptionfromDuty
Section2003.ProcedureforWithdrawal
Section2004.VerificationbytheCommissioner
Section2005.BondedSmeltingWarehouses
PART3.TransportationinBond
Section2101.EntryforImmediateTransportation
Section2102.BondingofCarrierTransportingArticlesinBond
Section2103.ExportationUnderBond
TITLEVI.ADMINISTRATIVEANDJUDICIALPROCEEDINGS
PART1.Search,SeizureandArrest
Section2201.ObstructionofCustomsPremises
Section2202.SpecialSurveillanceforProtectionofCustomsRevenueandPreventionof
Smuggling
Section2203.PersonsHavingPoliceAuthority
Section2204.PlaceWhereAuthorityMaybeExercised
Section2205.ExerciseofPowerofSeizureandArrest
Section2206.DutyofOfficerorOfficialtoDiscloseOfficialCharacter
Section2207.AuthoritytoRequireAssistance
Section2208.RightofPoliceOfficertoEnterInclosure
Section2209.SearchofDwellingHouse
Section2210.RighttoSearchVesselsorAircraftsandPersonsorArticlesConveyedTherein
Section2211.RighttoSearchVehicles,BeastsandPersons
Section2212.SearchofPersonsArrivingfromForeignCountries
PART2.AdministrativeProceedings
Section2301.WarrantforDetentionofPropertyBond
Section2302.ReportofSeizuretoCommissionerandAuditor
Section2303.NotificationtoOwnerorImporter
Section2304.NotificationtoUnknownOwner
Section2305.Description,AppraisalandClassificationofSeizedProperty
Section2306.ProceedingsinCaseofPropertyBelongingtoUnknownParties
Section2307.SettlementofCasebyPaymentofFineorRedemptionofForfeitedProperty
Section2308.ProtestandPaymentUponProtestinCivilMatters
Section2309.ProtestExclusiveRemedyinProtestableCase
Section2310.FormandScopeofProtest
Section2311.SamplestobeFurnishedbyProtestingParties
Section2312.DecisionorActionbyCollectorinProtestandSeizureCases
Section2313.ReviewbyCommissioner
Section2314.NoticeofDecisionofCommissioner
Section2315.SupervisoryAuthorityofCommissionerandofDepartmentHeadinCertainCases
PART3.JudicialProceedings
Section2401.SupervisionandControlOverJudicialProceedings
Section2402.ReviewbyCourtofTaxAppeals
PART4.Surcharges,FinesandForfeitures
Section2501.FailuretoPayLiquidatedCharges
Section2502.FailuretoSupplyInvoice
Section2503.UndervaluationandMisdeclarationinEntry
Section2504.FailureorRefusalofPartytoGiveEvidenceorSubmitDocumentsfor
Examination
Section2505.FailuretoDeclareBaggage
Section2506.BreachofBond
Section2507.UnlawfulNavigationofUnregisteredVessels
Section2508.VesselEngaginginCoastTradeWithoutLicense
Section2509.VesselNavigatingWithoutComplementofOfficers
Section2510.VesselEngaginginBayandRiverbusinesswithoutLicense
Section2511.FailuretoProduceMembersofCrew
Section2512.InjurytoBuoysandBeacons
Section2513.VesselorAircraftDepartingBeforeEntryMade
Section2514.ObstructiontoBoardingOfficial
Section2515.UnlawfulBoardingorLeavingofVesselorAircraft
Section2516.FailuretoDeliverorReceiveMail
Section2517.UnladingofCargoBeforeArrivalatPortofDestination
Section2518.UnladingofCargoatImproperTimeorPlaceAfterArrival
Section2519.FailuretoExhibitorDepositDocuments
Section2520.BringingofUnmanifestedArms,ExplosivesorWarEquipment
Section2521.FailuretoSupplyRequisiteManifests
Section2522.DisappearanceofManifestedArticle
Section2523.DiscrepancyBetweenActualandDeclaredWeightofManifestedArticle
Section2524.DeliveryofCargoNotAgreeingWithMastersorPilotsinCommandReport
Section2525.BreakingofSealPlacedbyCustomsOfficial
Section2526.BreakingofLockorFasteningPlacedbyCustomsOfficial
Section2527.DisappearanceofTrunkorPackageSpeciallyNotedbyCustomsOfficial
Section2528.FalseStatementofVesselsorAircraftsDestination
Section2529.MiscellaneousOffenses
Section2530.PropertySubjecttoForfeitureUnderTariffandCustomsLaws
Section2531.ConditionsAffectingForfeitureofArticle
Section2532.EnforcementofAdministrativeFinesandForfeitures
Section2533.SeizureofVesselorAircraftforDelinquencyofOwnerorOfficer
PART5.DispositionofPropertyinCustomsCustody
Section2601.PropertySubjecttoSale
Section2602.PlaceofSaleorOtherDispositionofProperty
Section2603.ModeofSale
Section2604.DisqualificationtoParticipateinAuctionSale
Section2605.DispositionofProceeds
Section2606.DispositionofSurplus
Section2607.DispositionofArticleLiabletoDeterioration
Section2608.DispositionofArticlesUnfitforUseorSaleorInjurioustoPublicHealth
Section2609.DispositionofContraband
Section2610.DispositionofUnsoldArticlesforWantofBidders
Section2611.DispositionofDangerousExplosives
TITLEVII.FEESANDCHARGESCOLLECTIBLEBYTHEBUREAUOFCUSTOMS
PART1.HarborFees
Section2701.Definition
Section2702.ScheduleofRates
Section2703.Exemption
PART2.WharfageDue
Section2802.ScheduleofDues
PART3.BerthingCharge
Section2902.PortswithCargoSheds
Section2903.PortswithoutCargoSheds
Section2904.Exemptions
Section2905.NonCargoVessels
Section2906.VesselsinthePhilippineCoastwiseTradePortswithCargoSheds
Section2907.SamePortswithoutCargoSheds
Section2908.VesselsinBayandRiverTrade
PART4.StorageCharge
Section3002.AtthePortofManila
Section3003.AtthePortsofCebu,Iloilo,Zamboanga,Davao,Jolo,Tabaco,Legaspi,Jose
Panganiban,Aparri,Tacloban,SanFernandoandCagayandeOro
Section3004.AtAllPortsofEntry
Section3005.GeneralProvisions
PART5.ArrastreCharge
Section3102.AtthePortofManila
Section3103.AtthePortofCebu
Section3104.AtthePortofZamboanga
Section3105.AtthePortofDavao
Section3106.AtthePortofIloilo
Section3107.InAllOtherPorts
Section3108.GeneralProvisions
PART6.TonnageDues
Section3202.VesselsEngagedinForeignTrade
Section3203.VesselsExemptfromTonnageDues
Section3204.PilotageService
PART7.OtherFeesandCharges
Section3301.OtherFeesandCharges
Section3302.OtherCharges
Section3303.EffectofFailuretoAffixStampsUponDocument
TITLEVIII.GENERALPROVISIONS
PART1.CustomsBrokers
Section3401.QualificationsofApplicantsforCustomsBrokersCertificate
Section3402.ExaminationbytheBoardofExaminersforCustomsBrokers
Section3403.TheBoardofExaminers
Section3404.CompensationofMembersoftheBoard
Section3405.Fees
Section3406.Requisites
Section3407.Issuance,RevocationandSuspensionofCertificate
Section3408.RosterofCustomsBrokers
Section3409.RulesandRegulationsbytheCommissionerofCivilService
PART2.MiscellaneousProvisions
Section3501.DutyofCollectortoReportRulingstoCommissioner
Section3502.ApplicationofEstablishedRulingorDecision
Section3503.AuthorityofOfficialtoAdministerOathsandTakeTestimony
Section3504.GeneralBonds
Section3505.SupervisionoverAttorneyinFact
Section3506.AssignmentofCustomsEmployeestoOvertimeWork
Section3507.ExclusiveLicenseforLandingofPassengersandBaggage
Section3508.BondtobeGiven
Section3509.SupervisionbyCommissionerOverExecutionofContract
Section3510.ReductionofTestimonytoWriting
Section3511.CollectorNotLiableinRespectofRulinginCustomsCases
Section3512.InterestProhibitedtobeHeldbyCustomsEmployees
Section3513.RewardforInformationorDiscoveryConcerningFraudUponCustomsRevenue
Section3514.WordsandPhrasesDefined
PART3.PenalProvisions
Section3601.UnlawfulImportation
Section3602.VariousFraudulentPracticesAgainstCustomsRevenue
Section3603.FailuretoReportFraud
Section3604.StatutoryOffenseofOfficialsandEmployees
Section3605.ConcealmentofDestructionofEvidenceofFraud
Section3606.BreakingofSealonCarorConveyancebyLand,SeaorAir
Section3607.AlterationofMarksonAnyPackageofWarehousedArticles
Section3608.FraudulentOpeningorEnteringofWarehouse
Section3609.FraudulentRemovalofConcealmentofWarehousedArticles
Section3610.ViolationofTariffandCustomsLawsandRegulationsinGeneral
FinalProvisions
Section3701.RepealingClause
Section3702.TransitoryProvisions
Section3703.SeparabilityClause
Section3704.EffectivityDate
Section3705.FunctionsTemporarilyPerformedbytheBureauofCustoms
Source:CDAsia(http://www.cdasia.com/)
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permit entryto bemade, underthe rulesand regulationsto beprescribed bythe Secretaryof

(2)of feltcoveredonone ormoresides withrubber,inwhich therubberdoesnot exceedfifty

(i)Articles fallingwithinanyheading inChapter97(e.g., toys,gamesandsports requisites)or

(b)Artificialflowers,foliage orfruitofpottery,stone,metal,wood,and thelike,obtainedinone

(b)Ferroalloys andmaster alloys(asdefined inChapters 73and74) shallbe classifiedunder

(k)Universalplates (headingNo.73.09):Productsofrectangular section,hotrolledlengthwise

4.Heading No.84.62shall apply,INTERALIA, tosteelballsof atolerancenot exceedingone

2. Forthe purposeof thisChapter, tractorsare deemedto bevehicles constructedessentially

(b)Articlesofa kindusedinmachines,appliances,instruments,or apparatus,ofrubberfalling

2. Headingsnumbered 91.07 and91.08 shall notapply to springoperatedor weightoperated

3.An articleof furniture,whetheror notcomprisingsheets, partsor fittingsofglass, marbleor

SECTION105. ConditionallyFree Importations.The followingarticles shallbe exemptfrom

k. Vehicles, horses,harness, bed and tablelinen, table service, furniture,musical instruments

bornein thehand duringpublicexercises orceremonies ofthesociety orinstitution, andshall

individuals, whenever the President shall, by proclamation, declare an emergency to exist by

ascertained andthat thefact oftheir exportationshall beestablished andthe refundif made

SECTION510. VerifiedStatements. TheCommission isauthorized torequire anyimporter,

the departmenthead. Themembers ofthe boardshall receivea perdiem oftwenty pesosfor

SECTION1110. ManifestforTransit Cargo.When transitcargofrom aforeignport orother

SECTION 1204.Liability of Importerfor Duties. Unless relievedby laws orregulations, the

saidoperator. Wheredutiablearticleis storedinsuchpremises thesamemustbe removedat

containing a detailedstatement of all imported articlesused by him in themanufacture of the

SECTION 2304. Notification to Unknown Owner. Notice to an unknown owner shall be

SECTION2520. BringingofUnmanifestedArms,Explosivesor WarEquipment.Anyvessel

question, orin thehands orsubject tothe controlof someperson whoshall receive,conceal,

a. If the article in question is highly dangerous to be kept or handled, it shall forthwith be

SECTION2802. Scheduleof Dues. Thereshall belevied, collectedand paidon allarticles

fourthcentavoper registeredgrosstonof thevesselforeachsucceeding twentyfourhoursor

a.Consignments ofarticles,or partsthereof,notdesignated forexamination,which remainon

b.Valuable Cargo. Thecharges foreachpackage ofgold, silver,precious stones,precious

(6)And,provided,That anyconsignmentconsistingofasinglepackage weighinglessthan10

aircraft,or actasattorney agentorconsignee fortheowner ofanyvessel oraircraftor ofany

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