QuestionsQuestions (Act No. 3515)
To amend specific tariff items in the Philippine Tariff Law so that the import duties on sugar and tobacco are aligned with the U.S. import duty rates for like forms, while ensuring a minimum duty level under the 1909 Philippine Tariff Act.
Item No. 237, Class XIII, under Section 8 of the Philippine Tariff Law (Act of Congress of August 5, 1909).
It provides that refined or unrefined sugar shall bear “the same rates as” the U.S. import duty rates from time to time imposed upon sugar in like forms when imported into the United States.
It establishes a floor: regardless of U.S. rate changes, the duty collected on imported sugar shall not be less than the duty provided by the 1909 Philippine Tariff Act.
Yes. The amended text expressly covers sugar that is “refined or unrefined.”
Item No. 301, Class XIV, under Section 8 of the Philippine Tariff Law (Act of Congress of August 5, 1909).
It provides that tobacco, manufactured or unmanufactured, shall be charged the same rates as the U.S. import duty rates from time to time imposed upon tobacco in like forms when imported into the United States.
It sets a minimum duty limit: the duty collected on imported tobacco shall not be less than the duty provided by the 1909 Philippine Tariff Act.
It incorporates by reference future changes in U.S. import duties for like forms, so Philippine duty rates track U.S. rates, subject to the stated minimum under Philippine law.
Even if U.S. duty rates decrease, Philippine duties on sugar or tobacco cannot fall below the baseline duty amounts set in the 1909 Philippine Tariff Act.
Because the approval mechanism under the 1916 U.S. statute governing the future political status and autonomy of the Philippines required U.S. presidential approval (explicit or implicit) for certain legislative acts.
Once approved by the U.S. President, the Governor-General must announce it by proclamation, and the Act takes effect 30 days after the date of such proclamation.
The Governor-General, through a proclamation.
(1) Express or implicit presidential approval by the United States, and (2) issuance of a Governor-General proclamation, after which the Act takes effect 30 days later.
Both manufactured and unmanufactured tobacco.
It requires comparison between the Philippine-imported product form and the U.S. duty base “for like forms,” meaning classification and form matter when matching U.S. rates.