Tariff And Customs Code Of The Philippines (TCCP) Volume I PDF

TARIFF AND CUSTOMS CODE OF THE PHILIPPINES (TCCP) VOLUME I TITLE 1. - IMPORT TARIFF =================================================================================== SEC. 100. Imported Articles Subject to Duty. All articles, when imported from any foreign country into the Philippines, shall be s...

TARIFF AND CUSTOMS CODE OF THE PHILIPPINES (TCCP) VOLUME I TITLE 1. - IMPORT TARIFF =================================================================================== SEC. 100. Imported Articles Subject to Duty. All articles, when imported from any foreign 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 Code or in other laws. SEC. 101. Prohibited Importations. The importation into the Philippines of the following articles is prohibited: 1. 2. 3. 4. 5. 6. 7. 8. 9. Government of the Philippines or any person duly authorised by the Dangerous Drugs Board, for medicinal purposes only. 10. All other articles and p arts thereof, the importation o f which i s prohibited by law o r rules and regulations issued by competent authority. (As amended by Presidential Decree No. 34) SEC. 102. Abbreviations. The following abbreviations used in this Code shall represent the terms indicated: ad val. For ad valorem. e.g. For exempli gratia meaning for example\'. i.e. For\'id est\' meaning \'that is\'. hd. For head. kg For kilogram. kgs For kilograms. I For litre. g.w. For gross weight. I.W. For legal weight. n.w. For net weight. SEC. 103. General Rules for the Interpretation of the Harmonized System. Classification of goods in the Nomenclature shall be governed by the following principles: 1. 2. \(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: a. b. c. 1. 2. a. 3. SEC. 104. Rates of Import Duty. All Tariff Sections, Chapters, headings and subheadings and the rates of import duty under Section 104 of Presidential Decree No. 34 and all subsequent amendment issues under Executive Orders and Presidential Decrees are hereby adopted and form part of this Code. There shall be levied, collected, and paid upon all imported articles the rates of duty indicated in the Section under this Section except as otherwise specifically provided for in this Code: Provided, that, the maximum rate shall not exceed one hundred per cent ad valorem. The rates of duty herein provided or subsequently fixed pursuant to Section four hundred one of this Code shall be subject to periodic investigation by the Tariff Commission and may be revised by the President upon recommendation of the National Economic and Development Authority. The rates of duty herein provided shall apply to all products whether imported directly or indirectly of all foreign countries, which do not discriminate against Philippine export products. An additional 100% across -the -board duty shall be levied on the products of any foreign country which discriminates against Philippine export products. The tariff Sections, Chapters, headings and subheadings and the rate of import duty under Section One Hundred Four of this Code shall be as follows: SECTION 105. Conditionally-Free Importations. The following articles shall be exempt from the payment of import duties upon compliance with the bed in, or with, the regulations which shall be promulgated by the Commissioner of Customs with Secretary of Finance; Provided, That any article sold, bartered, hired or used for purposes were intended for without prior payment of the duty, tax or other charges which would have been due and payable at the time of entry if the article had been entered without the benefit of this section, shall be subje:7. -c e importation shall constitute a fraudulent practice against customs revenue punishable under Section Thirty -six hundred and two, as amended, of this Code; Provided, further, That a sale pursuant to a judicial order or in liquidation of the estate of a deceased person shall not be subject to the preceding proviso, without prejudice to the payment of duties, taxes and other charges; Provided, finally, That the President may upon recommendation of the Secretary of Finance, suspend, disallow or completely withdraw, in whole or in part, any of the conditionally -free importation under this section: 1. 2. 3. Articles brought into the Philippines for repair, processing or reconditioning to be re-exported upon completion of the repair, processing or reconditioning: Provided, That the Collector of Customs shall require the giving of a bond in an amount equal to one and one -half times the ascertained duties, taxes and other charges thereon, conditioned for the exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry -, 4. 5. \(365) days prior to his arrival: Provided, finally, That a fifty per cent (50%) ad valorem duty across the board shall be levied and collected on the personal and household effects (except luxury items) in excess of Ten Thousand Pesos (4210,000.00). For purposes of this section, the phrase \"returning residents \" shall refer to nationals who have stayed in a foreign country for a period of at least six (6) months. a\. In addition to the privilege granted under the immediately preceding paragraph, returning overseas contract workers shall have the privilege to bring in, duty and tax free, used home appliances, limited to one of every kind once in a given calendar year accompanying them on their return, or arriving within a reasonable time which, barring unforeseen and fortuitous events, in no case shall exceed sixty (60) days after the owner\'s return upon presentation of their original passport at the Port of Entry: Provided, That any excess of Ten Thousand Pesos (P10,000.00) for personal and household effects and/or of the number of duty and tax-free appliances as provided for under this section, shall be subject to the corresponding duties and taxes provided under this Code. For purposes of this section, the following words/phrases shall be understood to mean: (a) Overseas Contract Workers -- Holders of Valid passports duly issued by the Department of Foreign Affairs and Certified by the Department of Labor and Employment/Philippine Overseas Employment Agency for overseas employment purposes. It covers all nationals working in a foreign country under employment contracts including Middle East Contract Workers, entertainers, domestic helpers, regardless of their employment status in the foreign country. (b) Calendar Year -- shall cover the period from January 1 to December 31. 6. his discretion, require either a written commitment o r a bond i n a n a mount equal to one and one -half times the ascertained duties, taxes and other charges conditioned for the exportation thereof or payment of the corresponding duties, taxes and other charges within three (3) months from the date of acceptance of the import entry: And Provided, finally, That t he Collector o f Customs may extend the time for exportation or payment of duties, taxes and other charges for a term not exceeding three (3) months from the expiration of the original period; a. 7. 8. 9. 10. Articles imported for the personal or family use of the members and attaches of r - -TRW embassies, legations, consular officers and other representatives of foreign governments: Provided, That such privilege shall be accorded under special agreements between the Philippines and the countries which they represent: And Provided, further, That the privilege may be granted only upon specific instructions of the Secretary of Finance in each instance which be issued only upon request of the Department of Foreign Affairs; 11. -7 if Social Services and Development or the Department of Education, Culture and Sports. as the case may be; 12. 13. 14. foreign vessel or her equipment, wrecked or abandoned in Philippine waters or elsewhere: Provided That articles and salvage recovered within the said period of two (2) years shall be dutiable; 15. 16. Commercial samples, except those that are not readily and easily identifiable (e.g., precious and semi -precious stones, cut or uncut, and jewelry set with precious or semi -precious stones), the value of any single importation of which does not exceed ten thousand pesos (P -10,000) upon the giving of a bond in an amount equal to twice the ascertained duties, taxes and other charges thereon, conditioned for the exportation of said samples within six (6) months from the date of t he acceptance o f t he import entry or in default t hereof, t he payment o f t he corresponding duties, taxes and other charges. If the value of any single consignment of such commercial samples exceeds ten thousand pesos (P -1 0,000), the importer thereof may select any portion of same not exceeding in value of ten thousand pesos (P10,000) f or entry u rider the consumption, as the importer may elect; 17. 18. cultural materials covered by the International Agreement on Importation of Educational Scientific and Cultural Materials signed by the President of the Philippines on August 2, 1952, or other agreements binding upon the Philippines. Educational, scientific and cultural materials covered by international agreements or commitments binding upon the Philippine Government so certified by the Department of Education, Culture and Sports. Bibles, missals, prayer books, Koran, Ahadith and other religious books of similar nature and extracts therefrom, hymnal and hymns for religious uses; 19. 20. 21. 22. 23. :r being repaired locally: Provided, That the cost of the repairs made to any such article shall pa,., s rate of duty of thirty per cent ad valorem; 24. b. c. d. e. The provisions of Sec. 105 of Presidential Decree No. 34, dated October 27, 1972, to the contrary notwithstanding any officer or employee of the Department of Foreign Affairs, including any attach6, civil or military or member of his staff assigned to a Philippine diplomatic mission abroad by his Department or any similar officer o7 employee assigned to a Philippine consular office abroad, or any personnel of the Reparations Mission in Tokyo or AFP military personnel detailed with SEATO or any AFP military personnel accorded assimilated diplomatic rank or duty abroad who is returning from a regular assignment abroad, for reassignment to his Home office, or who dies. resigns, or is retired from the service, after the approval of this Decree, shall be exempt from the payment of all duties and taxes on his personal and household effects, including one motor car which must have been ordered or purchased prior to the receipt by the mission or consulate of his order of recall, and which must be registered in his name: Provided, however, That this exemption shall apply only to the value of the motor car and to the aggregate assessed value of said personal and household effects the latter not to exceed thirty per centum (30%) of the total amount received by such officer or employee in salary and allowances during his latest assignment abroad but not to exceed four years; Provided, further, That this exemption shall not be availed of oftener than once every four years; And, Provided, finally, That the officer or employee concerned must have served abroad for not less than two years. The provisions of general and special laws, including those granting fanchises, to the contrary notwithstanding, there shall be no exemptions whatsoever from the payment of customs duties except those provided for in this Code; those granted to government agencies, instrumentalities or government -owned or controlled corporations with existing contracts, commitments, agreements, or obligations (requiring such exemption) with foreign countries; international institutions, associations or organizations entitled to exemption pursuant to agreements or special laws; and those that may be granted by the President upon prior recommendation of the National Economic and Development Authority in the interest of national economic development. SECTION 106. Drawbacks. 1. 2. 3. a. b. c. d. e. For every application of a drawback, there shall be paid to and collected by the Bureau of Customs as filing, processing and supervision fees the sum of Five Hundred Pesos (12500.00) which amount may be increased or decreased when the need arises by the Secretary of Finance upon the recommendation of the Commissioner of Customs. 4. 5.