QuestionsQuestions (Act No. 3429)
It amends Section 14 of the Philippine Tariff Act of 1909, specifically concerning the imposition of wharfage charges.
A duty of one dollar per gross ton of one thousand kilos is levied as a charge for wharfage.
No. The charge applies “whatever be the port of destination or nationality of the exporting vessel.”
Coal, timber, cement, and iron ore are excluded from the wharfage duty.
Articles, goods, wares, or merchandise, specifically the product of the Philippine Islands, exported through Philippine ports of entry or shipped from the Philippines to the United States or any of its possessions.
The goods must be the product of the Philippine Islands and be exported through ports of entry of the Philippine Islands or shipped therefrom to the United States or its possessions.
No. Such goods are exempt from the charges prescribed in the section.
They are exempt from wharfage charges.
It takes effect on the date of the proclamation by the Governor-General of the Philippine Islands after presidential approval, consistent with the cited 1916 U.S. Act.
The Act takes effect only after it has been approved by the President of the United States; then the Governor-General makes it known by proclamation.
It repeals all acts, regulations, or parts thereof that are inconsistent with the provisions of the Act.
Yes. The duty applies regardless of the nationality of the exporting vessel.
No. The amended provision expressly covers “the product of the Philippine Islands.”
It applies to exports through “ports of entry” of the Philippine Islands.
Students should consider what qualifies as being “for the use” of the Government of the United States or the Government of the Philippine Islands (e.g., governmental procurement/use), since exemption depends on this fact.