Question & AnswerQ&A (EXECUTIVE ORDER NO. 436)
Section 1 covers harvesting and threshing machinery; straw and fodder presses; hay or grassmowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables; egg-grading and other grading machines for agricultural produce (other than those used in bread grain milling industry). It also specifically lists lawn mowers and golf course equipment with different duty rates.
The import duty rate for general articles under Tariff Heading No. 84.25 excluding lawn mowers and golf course equipment is 10% ad valorem.
Lawn mowers (not agricultural) are subject to a 50% ad valorem import duty rate.
Golf course equipment including greenmowers, gangmowers, sod cutters, top dressers, aerifying machines, and related accessories and spare parts are classified under Section 1, tariff heading 84.25 subheading C, and are subject to a 20% ad valorem import duty rate.
Examples include greenmowers (reel or rotary type, self-propelled), gangmowers for cutting fairways, sod cutters, top dressers for fertilizing greens, aerifying machines for renovating, power scythes, self-propelled edgers, sharpening equipment, accessories like rollers and spikers, and spare parts for maintenance.
Executive Order No. 436 took effect immediately upon issuance on October 15, 1974.
An unwarranted increase in the prices of local products benefited by the tariff changes may be sufficient ground for revocation of such tariff changes.
Executive Order No. 436 was signed by then President of the Philippines Ferdinand E. Marcos and by Acting Executive Secretary Roberto V. Reyes.