QuestionsQuestions (EXECUTIVE ORDER NO. 160)
To reduce the special duties on imported crude oil and oil products that were originally imposed under Executive Order No. 115 (s. 1993).
It reduces the special duties prescribed in Executive Order No. 115 (s. 1993): (a) the P1.90 special duty on imported crude oil under HS Heading No. 27.09, and (b) the P2.00 special duty on imported oil products under HS Heading Nos. 27.10 and 27.11.
The P1.90 special duty is reduced by P0.95 per liter.
The P2.00 special duty is reduced by P1.00 per liter.
(1) Crude oil: P1.90 − P0.95 = P0.95 per liter. (2) Oil products: P2.00 − P1.00 = P1.00 per liter.
It becomes effective on 1 January 1994 (as stated in Section 1), and, by Section 3, it is also subject to the rule that it takes effect after 30 days following completion of its publication in two national newspapers of general circulation.
The President acted by virtue of powers vested under the Constitution and the authority granted under Section 401 of Presidential Decree No. 1464, as amended.
It states that all executive orders, rules, and regulations inconsistent with the Executive Order are modified, amended, or repealed accordingly.
Crude oil: HS Heading No. 27.09. Oil products: HS Heading Nos. 27.10 and 27.11.
It sets the date when the reduced duty rates apply, guiding customs valuation and assessment for imported goods entered on or after that date.
To explain the policy context: EO 115 was to raise revenues for infrastructure/social services, but measures were identified to replace the oil levy—leading to adjustments in special duties.
It must be published in two national newspapers of general circulation; it takes effect after 30 days following completion of that publication.
You would analyze whether the EO intends the reduced duties to apply starting 1 January 1994, and whether the publication/30-day requirement was already satisfied or was considered in implementing the effective date; the text itself states both.
The Executive Secretary attests to the President’s order through signature, reflecting the formal approval/issuance process.
It determines the unit basis for calculating the duty, affecting customs assessments based on the quantity (volume) of imported crude oil and oil products.