Question & AnswerQ&A (Republic Act No. 32)
The primary purpose of Republic Act No. 32 is to amend Act Numbered 4035 of the Philippine Legislature to prevent dumping of imported articles, discourage unfair practices in import trade, impose special customs duties, and protect Philippine industries from injury or destruction due to unfair import competition.
The Insular Collector of Customs has the duty to report any suspected dumping or unfair import practices to the Secretary of Finance.
Dumping occurs when the purchase price or exporter's selling price of any imported merchandise is less than its foreign market value, or in the absence of such value, the cost of production in the country of origin.
The Board investigating alleged dumping and unfair practices is composed of the Insular Collector of Customs, the Collector of Internal Revenue, and the Director of Commerce.
Affected or interested parties have the right to be heard and to present evidence during the hearing or hearings conducted as part of the investigation.
The Secretary of Finance can refuse delivery of the merchandise, order reshipment to the port of origin or another foreign port at the importer’s expense, or allow importation upon payment of special customs duties in addition to regular duties.
Special customs duties equal the difference between the purchase price or exporter's selling price and the foreign market value or cost of production of the merchandise. If these values can't be satisfactorily ascertained, the difference is calculated against the Philippine value of similar merchandise with allowances for duties, transport, commission, and gross profits.
Yes, the owner, importer, consignee or agent may obtain release of the merchandise under bond pending appeal and final decision. The bond shall be in cash for double the appraised value and conditioned upon exportation if the decision is adverse.
An appeal can be made to the President of the Philippines within fifteen days after receipt of the Secretary’s decision, and the President’s decision is final.
If the owner fails to comply with the order to export the merchandise, the bond shall be forfeited and the merchandise seized and forfeited to the government to be destroyed or disposed of as determined by the Insular Collector of Customs with approval of the Secretary of Finance.
Collectors of customs at subports of entry and customs appraisers are duty-bound to notify the Insular Collector of Customs of any cases within their notice that may require action under this Act.
The Secretary of Finance is responsible for making all necessary rules and regulations to enforce the provisions of this Act.