Title
Acts No. 4124
Date
Feb 9, 1934
The Amendments to the Philippine Tariff Act of 1909 introduced new rates for preserved vegetables, white or black pepper, and malt beverages, with specific duties based on weight and packaging.
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Law Summary

SECTION 1: Amendment to Paragraph 229 - Preserved Vegetables

  • Legal Principle: This section amends the existing tariff on preserved vegetables as outlined in the Philippine Tariff Act of 1909.
  • Key Definitions:
    • "Preserved vegetables" refers to vegetables that are not otherwise specified within the Tariff Act.
  • Important Requirements:
    • Duties:
      • In bulk (gross weight of 100 kilos): $1.25
      • In small or retail packages (including immediate containers, gross weight of 100 kilos): $1.50
    • A minimum duty of 15% ad valorem applies to articles classified under retail packages.
  • Consequences: Failure to comply with the specified duties may result in penalties as per tariff regulations.

SECTION 2: Amendment to Paragraph 249 - Dried Peppers

  • Legal Principle: This section revises the tariff duties on dried peppers, both whole and ground, in line with the Philippine Tariff Act of 1909.
  • Key Definitions:
    • "Dried peppers" includes both white and black pepper in whole and ground forms.
  • Important Requirements:
    • Duties:
      • Whole peppers (100 kilos): $4.00
      • Ground peppers (excluding paprika, per kilo): $0.15
      • Ground paprika (per kilo): $0.08
  • Consequences: Non-compliance with the amended duties may incur penalties under existing tariff regulations.

SECTION 3: Amendment to Paragraph 264 - Malt Beverages and Ciders

  • Legal Principle: This section amends the tariff duties on malt beverages and ciders as per the Philippine Tariff Act of 1909.
  • Key Definitions:
    • "Malt beverages" includes various alcoholic drinks produced through fermentation.
    • "Ciders" refers to fermented beverages made from apple juice.
  • Important Requirements:
    • Duties:
      • Malt beverages in receptacles over 2 liters (per hectoliter): $4.00
      • Malt beverages in other receptacles (per hectoliter): $5.50
      • Cider (per hectoliter): $4.90
  • Consequences: Non-compliance with these tariff duties may lead to penalties under applicable laws.

SECTION 4: Presidential Approval for Implementation

  • Legal Principle: This section outlines the requirement for the approval of the Act by the President of the United States for it to take effect.
  • Important Requirements:
    • The Act will be proclaimed in force by the Governor-General upon express or implicit approval by the U.S. President as per Section 10 of the Act of Congress approved on August 29, 1916.
  • Consequences: The failure to secure such approval may delay the implementation of the amendments.

Key Takeaways

  • The Act amends specific tariff duties on preserved vegetables, dried peppers, and malt beverages and ciders.
  • Minimum duties and specific rates are defined for each category of goods.
  • Presidential approval is necessary for the amendments to take effect, emphasizing the relationship between U.S. governance and Philippine autonomy.
  • Non-compliance with the outlined duties could result in penalties under the Philippine Tariff Act.

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