QuestionsQuestions (Act No. 230)
It revises and amends the tariff laws governing customs duties on imports and exports of the Philippine Islands, including rules for collection, prohibited imports, measurement rules, and tariff classification/class rates.
Merchandise in transit at the time the revision takes effect may be entered under the provisions of law existing at the time of shipment, but the privilege is not extended beyond sixty (60) days after enforcement of the new tariff.
Imported goods are collected at the rates provided in the Act except where expressly exempted. Exported goods are likewise collected at the rates specifically prescribed for them in the Act.
Unless otherwise stipulated, it means the totality of all threads comprised in the warp and weft within a square of six millimeters. The warp is the longitudinal threads (including those added for patterns/body), and the weft is the threads crossing the warp.
The most closely woven and most loosely woven parts are taken, and the average thread count from the two is used as the basis for levying duty.
It is subject to the highest duty of the group to which it belongs. If the textile is mixed, it is dutiable according to the class in which the most highly taxed material entering into the mixture is comprised.
They are dutiable according to the corresponding numbers of Group 3, Class Four, with the surtaxes established, provided the number of such vegetable fiber threads does not exceed one-fifth of the total threads in the warp and weft.
When the number of wool, flock wool, hair, or their wastes exceeds one-fifth, the textile is dutiable under the corresponding duties of Class Six as textiles mixed with wool (with the applicable surtaxes).
If the number of silk or floss silk threads exceeds one-half of the total number of threads counted in warp and weft, it is considered and dutiable as pure silk.
For knitted stuffs, tulles, laces, blondes, and ribbons with an admixture, different treatment applies: knitted/netted mixed items are dutiable according to the class comprising the most highly taxed threads regardless of proportion, and certain Class Seven items are assimilated to textiles mixed with silk only under specified conditions.
Trimmings are dutiable on total weight as if exclusively composed of the apparent/visible textile material. If trimmings’ visible parts consist of various materials, duty is based on the class comprising the material most highly taxed; if the predominating component is metallic threads, they are dutiable according to Class Seven.
Surtaxes are computed by taking into account the duties leviable on the base textile and adding the surtaxes applicable for broche/embroidery/metal threads/making up. If needed, surtaxes for multiple reasons are added together to obtain total duty.
They are assimilated to the tariff item they most closely resemble (in material, quality, texture, and use). If doubt arises, the importer may request the collector at the port of entry to indicate the tariff number; appraisal follows the indicated number.
The total weight is taxed according to the material chiefly determining the value of the article.
Exterior common packing, packages, receptacles, and coverings used and imported with merchandise are dutiable under the relevant tariff paragraphs, except for goods dutiable by gross weight or ad valorem. If packages/receptacles have a higher rate than their contents, they may be assessed separately—unless the contents are dutiable by gross weight or ad valorem (then the usual and regular receptacles for bona fide transport are assessed together).
It includes the weight of all covers, receptacles, wrappers, packages, and packing of every description (exterior, interior, or immediate) with no allowance for tare.