QuestionsQuestions (EXECUTIVE ORDER NO. 478)
EO No. 478 was issued pursuant to the President’s powers under Sections 104 and 401 of the Tariff and Customs Code of the Philippines, as amended.
A special duty of P0.95 per liter or P151.05 per barrel on imported crude oil under Hdg. No. 27.09.
A special duty of P1.00 per liter on imported oil products under Hdg. Nos. 27.10 and 27.11, as specified in Section 1 and detailed in the Annex.
No. The special duty is levied “in addition to the existing ad valorem rates.”
After thirty (30) days following its publication in two (2) national newspapers of general circulation in the Philippines.
It applies when the covered articles are entered or withdrawn from warehouses in the Philippines for consumption.
10% ad valorem plus P0.95/liter or P151.05/barrel.
The Annex shows “10% ad val. plus P1.00/liter” for the relevant coverage under 2710.00 00.
It is “10% ad val. plus P1.00/liter.”
It indicates “10% ad val.” with no P1.00/liter additional specific duty stated for HS 2710.00 31.
“10% ad val. plus P1.00/liter.”
The Annex indicates “20% ad val.” (no specific per-liter amount is shown for this particular entry).
“20% ad val. plus P1.00/liter.”
“20% ad val. plus P1.00/liter.”
“10% ad val. plus P1.00/liter.”
Yes. The Annex lists “10% ad val. plus P1.00/liter” for HS 2711.12 00 (propane).
“10% ad val. plus P1.00/liter.”
Some subheadings specify different ad valorem rates and/or whether the special per-liter component applies, and they explicitly require “special authorization by the Energy Regulatory Board” for certain duty formulations (e.g., HS 2710.00 20 and 2710.00 51, and some lubricating oils/naptha/low aromatic solvents).