tariff week 9 pt1

After Marcos was ousted in February 1986, former President Corazon Aquino, then exercising both executive and legislative power under her revolutionary government and by virtue of the power vested in her by the Freedom Constitution, issue EO No. 127 in January 30, 1987, which ordered the reorganization of the then Ministry of Finance (now the Department of Finance) and its attached agencies to be more capable and responsive organizationally and functionally in its primary mandate of judiciously generating and efficiently managing the financial resources of the Government. With the enactment of this Order, the Bureau of Customs was strengthened by the addition of two (2) assistant commissioners that divided the Bureau into four (4) groups which were headed by the Four Deputy Commissioner of Customs.

• Executive Order No. 127 (January 30, 1987)

• Executive Order No. 156 (March 30, 1987)

• Executive Order No. 688 (March 30, 1987)

• Republic Act No. 7650 (April 6, 1993)

When the Philippines joined the Customs Cooperation Council, there was a need again for the revision of our tariff system which prompted former President Marcos to issue E.O. No. 688 in May 09, 1981 pursuant to his Flexible Tariff powers under Sec. 401 of P.D. No. 1464, which ordered the alignment of the Philippine Tariff Nomenclature and the General Rules of Classification with that of the Customs Cooperation Council Nomenclature (CCCN). The CCCN have been the tariff structure of the Philippines ever since but presently influenced by the General Agreements on Tariffs and Trade (GATT).

Contrary to opinion by notable authors, it is a misplace to state the EO No. 688 amended PD No. 1464 and erroneously called the Tariff and Customs Code of the Philippines of 1982. EO No. 688 merely ordered the Tariff Commission to draft the “Rules of Classification and to align the Philippine Tariff Nomenclature in accordance with the CCCN”. It did not provide for any amendment to PD 1464 known as the present Tariff and Customs Code of the Philippines.

• Executive Order No. 127 (January 30, 1987

• Executive Order No. 688 (March 30, 1987

• Executive Order No. 156 (March 30, 1987)

• Executive Order No. 156 (March 30, 1987)

CCCN

• what

• is

• cccn

Again, former President Corazon Aquino, then exercising executive power and at the same time legislative power under her revolutionary government, issued EO No. --__mas as an amendment to Sec. 201 of PD 1464 changing the basis of dutiable value from Home Consumption Value (HCV) to Fair Market Value (FMV) which was more uniform to the pressing situation then.

• Executive Order No. 156

• Executive Order No. 688 (March 30, 1987)

• Republic Act No. 7650 (April 6, 1993)

• Executive Order No. 127 (January 30, 1987)

(GATT)

• what

• is

• gatt

his was enacted by the Congress of the Philippines after 36 years since the first congress of the Philippines passed R.A. 1937 (first Tariff and Customs Code of the Philippines) way back 1957. This Act repealed Section 1404 of PD 1464, abolished the office of the Customs Appraiser but incorporated the separate functions of a Customs Appraiser and Customs Examiner into one Customs Officer tasked to inspect and appraised imported articles, now the present Section 1403. This Law also amended Section 1401 of PD 1464 on the Conditions for Examination of Imported Articles. This was approved unto law on April 6, 1993 during the time of former President Fidel V. Ramos.

• Executive Order No. 688 (March 30, 1987)

• Republic Act No. 7651 (June 04, 1993)

•  Executive Order No. 156 (March 30, 1987)

• Republic Act No. 7650 (April 6, 1993)

Passed two (2) months after the enactment of RA 7650, this law introduced amendments to PD 1464, which revitalized and strengthened the Bureau of Customs in its fight against technical smuggling and other customs fraud. Particularly, it defined very clearly those imported articles deemed abandoned in favor of the government and its manner of disposition, rules on undervaluation, misclassification and misdeclaration; issuance of warrant for seizure and its appeal process; and the provision on the issuance and suspension/revocation of license for customs brokers. This was signed into law by then President Ramos on June 04, 1993.

• RA 7651

• RA 7650
• RA 7655
• RA 7550

This law was enacted by the tenth Congress of the Philippines on March 27, 1996 in compliance with the Philippines accession to the World Trade Organization. It introduced a change in the basis of dutiable value of imported articles subject to an ad valorem rate of duty from Fair Market Value (FMV) to Transaction Value (TV) consistent with the principles and general provisions of the General Agreement on Tariffs and Trade (GATT) of 1994 and the Uruguay Round of Final Act which the Philippines is a signatory. However, under its transitory provisions, the application of the Transaction Value was deferred until Congress authorized its shift before January 01, 2000, the dutiable value of an imported article subject to an ad valorem rate of duty shall be based on the export value as interim value before the full implementation of the transaction value.

• Republic Act No. 8182
• Republic Act No. 8181
• Republic Act No. 8183
• Republic Act No. 8180

his new tariff measure was passed by the Eleventh Congress and signed into law by President Gloria Macapagal-Arroyo on April 27, 2001, and took effect

June 02, 2001 after its publication in two (2) newspapers of general circulation. As laid down under RA 8181, with the passage of this Act, the legislature now authorizes the shift from the interim valuation of Export Value to the use of Transaction Value as mandated by the WTO Valuation Agreement where the Philippines was committed to implement way back January 01, 2000. Under this law, the legislature clarified and carefully structured the Transaction Value, which is the price actually paid or payable to the goods when sold for export in the Philippines plus adjustments as provided for under the law. The law applies additional “safety measure” against undervaluation and other customs fraud by the introduction of force acquisition by the Bureau of Customs against gross undervalued goods. It also introduced the dual mandatory requirement or “Record Keeping” and the “Post Entry Audit System” which have for its object the determination of whether or not the imported declared the correct Transaction Value of his imported articles.

• Republic Act No. 9135 (April 27, 2001)

•  Republic Act No. 7651 (June 04, 1993)

• Republic Act No. 7650 (April 6, 1993)

• Executive Order No. 156 (March 30, 1987)

Known as the Customs Brokers Act of 2004. It professionalizes the practice of Customs Brokers profession and making it exclusive to professional customs brokers by prohibiting corporations from engaging in the practice of customs broker profession. It expressly repealed Section 3401 to 3409 of PD 1464 as amended.

• Customs Brokers Act of 2005
• Republic Act No. 9135 (April 27, 2001)

• Republic Act No. 7650 (April 6, 1993)

• Republic Act No. 9280 (March 30, 2004)