Title
Tariff Amendments on Mineral and Tar Products
Law
Republic Act No. 1153
Decision Date
Jun 17, 1954
Republic Act No. 1153 is an amendment to the Philippine Tariff Act of 1909, modifying the classification and taxation of certain products, including tars, pitches, tar oils, mineral oils, gasoline, naphtha, and other distillation products, with specific duty rates and minimum ad valorem rates.
A

Classification of Goods under Clause (a)

  • Includes tars, pitches, tar oils (if not otherwise provided for).
  • Includes mineral oils, both crude and refined, except gasoline, naphtha, and similar distillation products.
  • Covers mineral oils used for illumination, lubrication, fuel, or solvents.
  • Includes vaseline, except when compounded with other substances.
  • Includes axle grease of all kinds, asphaltums, carbolineum, and similar compounds.
  • Tariff rate is set at twenty-five cents per one hundred kilos gross weight.
  • Minimum duty rate is ten percent ad valorem, ensuring no item under this clause pays less than this percentage.

Classification of Goods under Clause (b)

  • Encompasses gasoline, naphtha, and similar distillation products.
  • Tariff rate is set at fifty cents per one hundred kilos gross weight.
  • Minimum duty rate is twenty percent ad valorem, ensuring no item under this clause pays less than this percentage.

Specific Provision on Paraffin and Related Products

  • Paraffin or similar products imported under names referable to clause (a) are to be classified under paragraph eighty-three of the same Act.
  • This ensures proper classification and avoids misinterpretation of tariff duties.

Effectivity

  • The Act takes effect immediately upon approval date, which is June 17, 1954.

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