Title
End Duty-Free Import of Certain Petroleum Products
Law
Letter Of Instructions No. 1068
Decision Date
Sep 23, 1980
The Philippine government discontinues tax and duty exemptions for certain imported petroleum products due to changes in supply, consumption, and inventories, requiring importers to pay applicable duties and taxes upon importation.
A

Q&A (LETTER OF INSTRUCTIONS NO. 1068)

Presidential Decrees 1609 and 1610 and Letter of Instructions 639 allowed the importation of certain petroleum products free of customs duties and other importation taxes.

The exemptions were granted due to shortages of these petroleum products at the time of the promulgation of the decrees and instructions.

The conditions included an increased supply of crude oil to the Philippines, a decline in domestic consumption of motor gasoline and kerosene due to conservation efforts, and substantial increases in inventories of these products.

Premium gasoline, regular gasoline, naphtha, natural gas liquids, and kerosene are mentioned.

The changes took effect immediately as of the date of the letter, September 23, 1980.

They are now subject to the duties and importation taxes and charges normally applicable under the Customs Code of the Philippines.

The Minister for Finance and the Minister of Energy were addressed.

It effectively revokes or discontinues the exemptions allowing importation of certain petroleum products free of customs duties and importation taxes, reinstating the normal tax regime under the Customs Code.


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