QuestionsQuestions (PRESIDENTIAL DECREE NO. 1628)
To amend Section 104 (second paragraph) of the Tariff and Customs Code of 1978 and to modify the import duty rates for certain articles used in the food processing industry that were previously provided under Presidential Decree No. 1464.
The second paragraph of Section 104.
It states that the maximum rate shall not exceed one hundred percent (100%) ad valorem.
They are listed in Annex “A” under Section 2 of the decree, with their specific headings/subheadings and corresponding rates of import duty.
Thirty (30) days after its publication.
The rate is reduced from 10% (present) to 5% (recommended).
From 30% (present) to 5%? (Note: the annex shows 30% and then 50%/50%?); the correct reading based on the provided text indicates A is “AD VAL. - 30%” and the corresponding “present” to “recommended” in the annex context should be 30% to 30% or 30% to 5% depending on column alignment—students should carefully verify the column structure in the original official annex.
The annex shows a reduction from 50% (present) to 30%? (Again, students should verify the exact column alignment in the official document; the intent is that the duty rate is modified downward under the “present” vs “recommended” comparison.)
From 70% (present) to 50% (recommended).
From 30% (present) to 20% (recommended).
From 20% (present) to 5% (recommended).
From 70% (present) to 50% (recommended).
White pepper: from 20% (present) to 10% (recommended). Other: from 40% (present) to 20% (recommended).
From 20% (present) to 10% (recommended).
From 50% (present) to 40% (recommended).
They are duty-free (AD VAL. FREE), but only when imported directly by food processors with prior authorization of the Iron and Steel Authority.
Forty percent (40%) ad valorem.