BOC MEMORANDUM

: Republic Act No. 8180, also known as the Act Deregulating the Downstream Oil Industry and For Other Purposes, was declared unconstitutional.
: The decision resulted in the revival of the old tariff rates of 10% for crude oil and 20% for refined petroleum products, effectively nullifying the reduced rates under R.A. 8180.
: The declaration became final and executory on December 19, 1997.
: The Commissioner of Customs was directed to submit a list of oil shipments entered after April 16, 1996, to December 19, 1997, including the duties/taxes collected, and to impose the old tariff rates of 10% for crude oil and 20% for refined petroleum products effective December 19, 1997.
: The duty rates under R.A. 8180 were 3% for crude oil and 7% for refined petroleum products.
: April 16, 1996, is the date when the Deregulation Act (R.A. 8180) took effect.
: The legal concept of 'repeal by implication' and 'revival of repealed laws' upon the declaration of nullity of a repealing statute.
: The Bureau of Customs is tasked to enforce the Supreme Court decision by reverting to previous tariff rates and accounting for duties collected during the effectivity of the unconstitutional law.
: To provide a record for audit and possible adjustment or refund due to the application of the unconstitutional rates.
: It invalidates the law and its provisions, rendering it void and restoring prior applicable laws or rates.