Executive
Order No. 365
PROVIDING FOR THE TARIFF NOMENCLATURE
AND IMPLEMENTING THE RATES OF IMPORT DUTIES ON CERTAIN IMPORTED ARTICLES UNDER
REPUBLIC ACT NOS. 8180 AND
8184
WHEREAS,
pursuant to
Republic Act No. 8180,
tariff duties of three percent (3%) and seven percent (7%) shall be imposed and
collected on imported crude oil and refined petroleum products, respectively,
except fuel oil and LPG, the rate of which shall be the same as that for
imported crude oil;
WHEREAS,
it is imperative that a presidential order is issued to implement the specific
objective of
Republic Act No. 8180 of maintaining a four
percent (4%) tariff differential between the tariff rate on crude oil and
refined petroleum products as well as to effectively guide the
Bureau of
Customs in imposing and collecting the correct customs duties on the specific
petroleum products covered by the Act;
WHEREAS,
in the process of tax restructuring and the de-regulation of the oil industry
the specific levy imposed on petroleum products shall be abolished and
henceforth absorbed by the new specific taxes under
Republic Act No. 8184;
NOW,
THEREFORE, I, FIDEL V. RAMOS, President
of the
SECTION
1. The articles specifically listed in Annex “A”
hereof as covered by
Republic Act
No. 8180 and as classified under Section 104 of the Tariff and
Customs Code of 1978, as amended, shall be levied the rates of import duty in
accordance with the schedule indicated opposite each article as listed in the
aforementioned Annex.
SEC.
2. Upon the effectivity of
Republic Act No. 8184 and
except for lubricating oil basestock (HS 2710.00 40) and other solvents (HS
2710.00 70), the special levy of ninety-five centavos (P 0.95) per liter
imposed on imported crude oil (HS No. 27.09) and one peso (P 1.00) per liter on
petroleum products (HS 27.10 and 27.11) of the Tariff and Customs Code of the
Philippines, as amended, under Annex A hereof, shall be abolished and those
articles which are entered into or withdrawn from warehouse in the Philippines
for consumption shall be levied the rates of duty herein prescribed in the
revised tariff schedule in Annex B.
SEC.
3. All Presidential issuances, administrative
rules and regulations, or parts thereof, which are inconsistent with this
Executive Order are hereby revoked or modified accordingly. lawphi1.net
SEC.
4. Effectivity.
lawphi1.net
1. Annex A is effective as of April 16, 1996,
the effectivity date of
RA 8180,
until the effectivity of
RA 8184.
2. Annex B shall be effective upon the initial
implementation of the automatic oil pricing as provided for under Section 8 of
RA 8184.
This
Executive Order shall take effect immediately.
DONE
in the City of
Annex “A”
|
Harmonized Hdg. No. |
Commodity Code |
Description |
Rates of Duty 01 January |
||||
|
|
|
|
1996 |
1997 |
1998 |
1999 |
2000 |
|
27.09 |
2709.00 00 |
Petroleum
oils and oils obtained from bituminous minerals, crude |
3+ |
3+ |
3+ |
3+ |
3+ |
|
27.10 |
2710.00 |
Petroleum
oils and oils obtained from bituminous minerals, other than crude; preparations
not elsewhere specified or included, containing by weight 70% or more of
petroleum oils obtained from bituminous minerals, these oils being the basic
constituents of the preparations. |
P0.95/l |
P0.95/l |
P0.95/l |
P0.95/l |
P0.95/l |
|
|
2710.00 10 |
-
- - Propylene tetramer |
3 |
3 |
3 |
3 |
3 |
|
|
2710.00 20 |
-
- - Carbon black feedstock oil |
3 |
3 |
3 |
3 |
3 |
|
|
2710.00 30 |
-
- - Fuel oils |
3 |
3 |
3 |
3 |
3 |
|
|
2710.00 40 |
-
- - Lubricating oils, including |
7+ |
7+ |
7+ |
7+ |
7+ |
|
|
|
basestock |
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2710.00 50 |
-
- - Naphtha |
7+ |
7+ |
7+ |
7+ |
7+ |
|
|
|
|
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2710.00 60 |
-
- - Low aromatic solvents with less than 1% by weight aromatic content |
7 |
7 |
7 |
7 |
7 |
|
|
2710.00 70 |
-
- - Other solvents |
7+ |
7+ |
7+ |
7+ |
7+ |
|
|
2710.00 80 |
-
- - Gas oils (including diesel oil), kerosene (including kerosene type jet
fuel) and motor gasoline; other heavy oils |
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2710.00 90 |
-
- - Other oils and preparations |
7+ |
7+ |
7+ |
7+ |
7+ |
|
|
|
|
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
27.11 |
|
Petroleum
gases and other hydrocarbons |
|
|
|
|
|
|
|
|
-
Liquefied |
|
|
|
|
|
|
|
2711.11 00 |
-
- x x x |
|
|
|
|
|
|
|
2711.12 00 |
-
- Propane |
3+ |
3+ |
3+ |
3+ |
3+ |
|
|
|
|
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2711.13 00 |
-
- Butanes |
3+ |
3+ |
3+ |
3+ |
3+ |
|
|
|
|
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2711.14 00 |
-
- Ethylene, propylene, butylene and butadiene |
7+ |
7+ |
7+ |
7+ |
7+ |
|
|
|
|
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2711.19 00 |
-
- Other |
|
|
|
|
|
|
|
2711.19 10 |
-
- - Mixture of propane and butanes |
3+ |
3+ |
3+ |
3+ |
3+ |
|
|
|
|
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2711.19 90 |
-
- - Other |
7+ |
7+ |
7+ |
7+ |
7+ |
|
|
|
|
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
|
-
x x x |
|
|
|
|
|
|
|
2711.21 00 |
-
- x x x |
|
|
|
|
|
|
|
2711.29 00 |
-
- x x x |
|
|
|
|
|
|
27.12 |
|
Petroleum
jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite,
lignite wax, peat wax other minerals waxes, and products obtained by
synthesis or by other processes, whether or not coloured. |
|
|
|
|
|
|
|
2712.10 00 |
-
Petroleum jelly |
3 |
3 |
3 |
3 |
3 |
|
|
2712.20 00 |
-
Paraffin wax containing by weight less than 0.75% of oil |
3 |
3 |
3 |
3 |
3 |
|
|
2712.90 00 |
-
Other |
3 |
3 |
3 |
3 |
3 |
|
27.13 |
|
Petroleum
coke, petroleum bitumen and other residues of petroleum oils or of oils
obtained from bituminous minerals. |
|
|
|
|
|
|
|
|
-
Petroleum coke: |
|
|
|
|
|
|
|
2713.11 00 |
-
- Not calcined |
3 |
3 |
3 |
3 |
3 |
|
|
2713.12 00 |
-
- Calcined |
3 |
3 |
3 |
3 |
3 |
|
|
2713.20 00 |
-
Petroleum bitumen |
7 |
7 |
7 |
7 |
7 |
|
|
2713.90 00 |
-
Other residues of petroleum oils or of oils obtained from bituminous minerals |
7 |
7 |
7 |
7 |
7 |
|
Harmonized Hdg No. |
Commodity Code |
Description |
Rates of Duty 01 January |
||||
|
|
|
|
1996 |
1997 |
1998 |
1999 |
2000 |
|
27.09 |
2709.00 00 |
Petroleum
oils and oils obtained from bituminous minerals, crude |
3 |
3 |
3 |
3 |
3 |
|
27.10 |
2710.00 |
Petroleum
oils and oils obtained from bituminous minerals, other than crude;
preparations not elsewhere specified or included, containing by weight 70% or
more of petroleum oils or of oils obtained from bituminous minerals, these
oils being the basic constituents of the preparations. |
|
|
|
|
|
|
|
2710.00 10 |
- - - Propylene tetramer |
3 |
3 |
3 |
3 |
3 |
|
|
2710.00 20 |
- - - Carbon black
feedstock oil |
3 |
3 |
3 |
3 |
3 |
|
|
2710.00 30 |
- - - Fuel oils |
3 |
3 |
3 |
3 |
3 |
|
|
2710.00 40 |
-
- - Lubricating oils, including oil |
7+ |
7+ |
7+ |
7+ |
7+ |
|
|
|
basestock |
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2710.00 50 |
-
- - Naphtha |
7 |
7 |
7 |
7 |
7 |
|
|
2710.00 60 |
-
- - Low aromatic solvents with less than 1% by weight aromatic content |
7 |
7 |
7 |
7 |
7 |
|
|
2710.00 70 |
-
- - Other solvents |
7+ |
7+ |
7+ |
7+ |
7+ |
|
|
|
|
P1/l |
P1/l |
P1/l |
P1/l |
P1/l |
|
|
2710.00 80 |
-
- - Gas oils (including diesel oil), kerosene (including kerosene type jet
fuel) and motor gasoline; other heavy oils |
7 |
7 |
7 |
7 |
7 |
|
|
2710.00 90 |
-
- - Other oils and preparations |
7 |
7 |
7 |
7 |
7 |
|
27.11 |
|
Petroleum
gases and other gaseous hydrocarbons. |
|
|
|
|
|
|
|
|
-
Liquefied: |
|
|
|
|
|
|
|
2711.11 00 |
-
- x x x |
|
|
|
|
|
|
|
2711.12 00 |
-
- Propane |
3 |
3 |
3 |
3 |
3 |
|
|
2711.13 00 |
-
- Butanes |
3 |
3 |
3 |
3 |
3 |
|
|
2711.14 00 |
-
- Ethylene, propylene and butadiene |
7 |
7 |
7 |
7 |
7 |
|
|
2711.19 00 |
-
- Other |
|
|
|
|
|
|
|
2711.19 10 |
-
- - Mixture of propane and butanes |
3 |
3 |
3 |
3 |
3 |
|
|
2711.19 90 |
-
- - Other |
7 |
7 |
7 |
7 |
7 |
|
|
|
-
x x x |
|
|
|
|
|
|
|
2711.21 00 |
-
- x x x |
|
|
|
|
|
|
|
2711.29 00 |
-
- x x x |
|
|
|
|
|
|
27.12 |
|
Petroleum
jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite
wax, peat wax, other mineral waxes, and similar products obtained by
synthesis or by other processes, whether or not coloured. |
|
|
|
|
|
|
|
2712.10 00 |
-
Petroleum jelly |
3 |
3 |
3 |
3 |
3 |
|
|
2712.20 00 |
-
Paraffin wax containing by weight less than 0.75% of oil |
3 |
3 |
3 |
3 |
3 |
|
|
2712.90 00 |
-
Other |
3 |
3 |
3 |
3 |
3 |
|
27.13 |
|
Petroleum
coke, petroleum bitumen and other residues of petroleum oils or of oils
obtained from bituminous minerals. |
|
|
|
|
|
|
|
|
-
Petroleum coke: |
|
|
|
|
|
|
|
2713.11 00 |
-
- Not calcined |
3 |
3 |
3 |
3 |
3 |
|
|
2713.12 00 |
-
- Calcined |
3 |
3 |
3 |
3 |
3 |
|
|
2713.20 00 |
-
Petroleum bitumen |
7 |
7 |
7 |
7 |
7 |
|
|
2713.90 00 |
-
Other residues of petroleum oils or of oils obtained from bituminous minerals |
7 |
7 |
7 |
7 |
7 |
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