Title
Tariff Amendments on Mineral and Tar Products
Law
Republic Act No. 1153
Decision Date
Jun 17, 1954
Republic Act No. 1153 is an amendment to the Philippine Tariff Act of 1909, modifying the classification and taxation of certain products, including tars, pitches, tar oils, mineral oils, gasoline, naphtha, and other distillation products, with specific duty rates and minimum ad valorem rates.
A

Q&A (Republic Act No. 1153)

The main objective of Republic Act No. 1153 is to amend paragraph twenty-two of section eight of the Philippine Tariff Act of 1909, specifically to revise the tariff rates and classifications for tars, pitches, tar oils, mineral oils, and related products.

Clause (a) covers tars, pitches, and tar oils not otherwise provided for; mineral oils, crude or refined except gasoline, naphtha, and other similar distillation products; vaseline (except when compounded with other substances); axle grease of all kinds; asphaltums; carbolineum and similar compounds.

The tariff rate for goods under clause (a) is twenty-five cents for every one hundred kilos of gross weight.

Articles classified under clause (a) must pay a minimum rate of duty of ten percent ad valorem.

Clause (b) includes gasoline, naphtha, and other similar products of distillation.

Articles classified under clause (b) pay a tariff of fifty cents for every one hundred kilos of gross weight.

The minimum ad valorem duty for products under clause (b) is twenty percent.

Paraffin or other similar products imported under names referable to clause (a) will be classified under paragraph eighty-three of the Philippine Tariff Act, regardless of the name used upon importation.

Republic Act No. 1153 took effect immediately upon its approval on June 17, 1954.

Yes, vaseline is included under clause (a) except when it is compounded with other substances.


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