PPA MEMORANDUM CIRCULAR NO. 22-2004

: Containers shall be treated as part of the ship's gear.
: They are considered imported articles and subject to payment of corresponding duties, taxes, and Import Wharfage by the shipping line or owner.
: No, if they are shipped by and consigned to a foreign shipping line and brought in for use in export shipments via the shipping line's own vessel or other foreign vessels, they are exempt from Import Wharfage.
: No, such foreign empty containers, referred to as transit or relay containers, are not subject to Domestic Wharfage.
: They shall be subject to payment of Import or Domestic Wharfage, as applicable.
: They are subject to payment of Import or Domestic Wharfage, as the case may be.
: No, such domestic empty containers are exempt from Domestic Wharfage.
: They shall be charged Domestic Wharfage.
: It revokes PPA Memorandum Circular No. 24-97 dated August 1, 1997, and amends certain paragraphs of PPA Memorandum Circular No. 03-95 dated January 5, 1995.
: It took effect fifteen (15) days after its publication in at least two newspapers of general circulation following its adoption on July 12, 2004.