Question & AnswerQ&A (DA DEPARTMENT ORDER NO. 3,s. 1997)
The import duty incentives on fertilizer importations are provided pursuant to Section 12 of the General Appropriations Act of 1996, otherwise known as Republic Act No. 8174, in relation to the DOF-DBM Joint Circular No. 2-91.
The Department of Finance, through Secretary Roberto F. de Ocampo, approved the release of fertilizer importations without prepayment of customs duties and other charges.
Fertilizer importations must support the Gintong Ani Program and other related programs of the Department of Agriculture geared toward increased food production and achieving food security to avail of the import duty incentives.
Eligible fertilizer importers must indicate the Department of Agriculture (DA) as consignee in all pertinent importation documents.
All endorsements must be signed by the Secretary of the Department of Agriculture or, in his absence, by the Undersecretary for Field Operations, Domingo F. Panganiban.
The Fertilizer and Pesticide Authority (FPA) is tasked to oversee and regulate the fertilizer industry and assist in implementing the import duty incentive program.
FPA's functions include receiving, evaluating, and processing import documents for endorsement; estimating budget allocation through import projections; preparing endorsements and certificates; advising on relevance to DA's food security program; designating a liaison officer; and collecting processing fees.
The Fertilizer and Pesticide Authority (FPA) is responsible for designating the official liaison officer for document transmittal.
The FPA must prepare the endorsement to the Department of Finance, Certificate of Undertaking, and Certificate of Official Importation for respective shipments and forward these to the Secretary of Agriculture for approval.
Yes, the Fertilizer and Pesticide Authority (FPA) is authorized to collect appropriate processing fees for each tax incentive application.