tariffs 0388

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Questions and Answers

What is the general rule for imported articles into the Philippines regarding duty?

All imported articles are subject to duty upon each importation. (correct)

Only articles that are previously exported are subject to duty.

Articles imported for medicinal purposes are exempt from duty.

Imported articles are exempt from duty if they are for government use.

Which of the following is included in the list of prohibited importations?

Weapons for personal use.

Dangerous drugs, except for authorized medicinal purposes. (correct)

Medicinal marijuana with authorization.

All types of livestock without restrictions.

What does 'ad val.' mean in the context of this Code?

Under legal restrictions.

As an example.

According to value. (correct)

For medical purposes only.

How should goods consisting of more than one material or substance be classified?

According to the principles of Rule 3. Signup and view all the answers

What does the abbreviation 'kg' represent as per the Code?

Kilogram. Signup and view all the answers

What is the maximum allowable rate of duty on imported articles?

100% ad valorem Signup and view all the answers

Which statement correctly reflects the principle of importation in this Code?

All articles are subject to duty unless otherwise specified by law. Signup and view all the answers

Which entities are involved in the periodic investigation of duty rates?

Tariff Commission and National Economic and Development Authority Signup and view all the answers

What additional duty is levied on products from countries that discriminate against Philippine exports?

100% across-the-board duty Signup and view all the answers

Under what condition can dangerous drugs be imported into the Philippines?

With authorization from the Dangerous Drugs Board. Signup and view all the answers

What is the purpose of Section 104 of the Code?

To establish the rates of import duty. Signup and view all the answers

What must articles exempt from import duties comply with?

Regulations promulgated by the Commissioner of Customs Signup and view all the answers

What actions may be considered fraudulent practices against customs revenue?

Selling or using articles without payment of due duties Signup and view all the answers

What happens to conditionally-free importations that are sold or used without prior payment of duties?

They are considered a fraudulent practice punishable under the Code Signup and view all the answers

Which individual has the authority to suspend or withdraw conditionally-free importation privileges?

President upon recommendation of the Secretary of Finance Signup and view all the answers

Which of the following articles is exempt from the payment of import duties?

Articles complying with specific regulations from customs authorities Signup and view all the answers

What is required by the Collector of Customs for articles brought into the Philippines for repair?

A bond equal to one and one-half times the ascertained duties Signup and view all the answers

What is the duty rate on personal and household effects exceeding Ten Thousand Pesos?

50% Signup and view all the answers

How long can returning residents stay abroad to qualify for certain privileges?

At least 6 months Signup and view all the answers

Which items are exempt from duties when brought in by returning overseas contract workers?

One of every type of used home appliance Signup and view all the answers

What is the time frame for a returning overseas contract worker to bring in appliances after their return?

60 days Signup and view all the answers

Who qualifies as overseas contract workers under the provisions stated?

Nationals under employment contracts in foreign countries Signup and view all the answers

What is the annual time period defined as a calendar year?

From January 1 to December 31 Signup and view all the answers

What happens to personal and household effects exceeding the Ten Thousand Pesos exemption?

They are subject to corresponding duties and taxes Signup and view all the answers

What types of cultural materials are covered by the international agreement signed by the President of the Philippines in 1952?

Religious books and hymns for religious uses Signup and view all the answers

What is the duty rate on repairs made to cultural materials being repaired locally?

Thirty percent ad valorem Signup and view all the answers

Which of the following personnel is exempt from the payment of duties and taxes on personal effects upon return to the Philippines?

Military personnel detailed with SEATO Signup and view all the answers

What is the maximum assessed value of personal and household effects that can be exempt from duties and taxes?

30% of total salary received during assignment Signup and view all the answers

How often can the exemption from duties and taxes be utilized?

Once every four years Signup and view all the answers

What is the requirement for an employee to qualify for tax exemption on household effects?

Must have served abroad for at least two years Signup and view all the answers

Which of the following items is specified as exempt from duties when returning to the Philippines?

One motor car registered in the employee's name Signup and view all the answers

What is one of the key conditions for the exemption related to the motor car?

Must be registered in the employee's name Signup and view all the answers

What is the maximum duration the Collector of Customs can extend the time for exportation or payment of duties, taxes and other charges?

Three months Signup and view all the answers

Under what condition can articles imported for the personal use of embassy members be exempted from duties?

Through special agreements between the Philippines and foreign countries Signup and view all the answers

What is required for the entry of commercial samples valued at ten thousand pesos or less?

A bond equal to twice the duties, taxes and other charges Signup and view all the answers

What is the maximum value for a single commercial sample that can be imported under the consumption regulations?

Ten thousand pesos Signup and view all the answers

What happens if the value of a commercial sample exceeds ten thousand pesos?

The importer can select a portion not exceeding ten thousand pesos for entry. Signup and view all the answers

What condition must be met for a written commitment to be required by the customs authority?

If the value exceeds the duties and taxes assessed Signup and view all the answers

What is the dutiability condition for articles recovered from a wrecked or abandoned foreign vessel?

They become dutiable only after two years Signup and view all the answers

Which of the following does not qualify for the exemption on imported articles for personal use?

Commercial goods imported for resale Signup and view all the answers

Study Notes

Import Tariff

All imported goods are subject to duty upon each import, unless otherwise specified in the code or other laws.

Prohibited Importations

Explosives: Dynamite, gunpowder, ammunition, and other explosives, firearms, weapons of war, and parts. Exceptions may exist under law.
Anti-Government Material: Written or printed materials advocating rebellion, insurrection, sedition, subversion, or forcible resistance to Philippine law, or threatening harm.
Obscene or Immoral Material: Written or printed material, photographs, engravings, lithographs, objects, paintings, drawings, or other representations considered obscene, immoral, or that advertise or describe illegal abortions.
Gambling Devices: Roulette wheels, gambling devices, loaded dice, marked cards, machines, apparatus, or similar devices used in gambling, including lottery tickets, sweepstakes tickets (except those authorized by the Philippine government).
Mislabeled/Adulterated Goods: Products made of gold, silver, precious metals, or alloys that do not indicate the actual fineness or quality. Adulterated or misbranded food or drugs (in violation of the Food and Drugs Act).
Narcotics: Marijuana, opium, poppies, coca leaves, heroin, or any other narcotics or synthetic drugs declared habit-forming by the President of the Philippines, or any compounds.

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