Statutory basis and repeal
- Section 1 amends Section fourteen of the Philippine Tariff Act of nineteen hundred and nine.
- Section 2 repeals all acts, regulations, or parts of acts or regulations that are inconsistent with Act No. 3429.
- The Act’s operative changes are confined to the wharfage-charge provision formerly found in Section 14 of the Philippine Tariff Act of 1909.
Wharfage charge: scope of coverage
- Section 1 requires a wharfage charge on “all articles, goods, wares, or merchandise.”
- The charge applies when the goods are “the product of the Philippine Islands.”
- The charge applies when goods are exported “through ports of entry of the Philippine Islands.”
- The charge also applies when goods are “shipped therefrom to the United States or any of its possessions.”
- The wharfage charge is imposed “whatever be the port of destination or nationality of the exporting vessel.”
Goods excluded from the wharfage charge
- Section 1 excludes coal, timber, cement, and iron ore from the wharfage charge.
- The exclusions operate within the class of “all articles, goods, wares, or merchandise” subject to the Act.
Rate and measure of the wharfage duty
- Section 1 sets the wharfage duty at one dollar per gross ton of one thousand kilos.
- The duty is imposed as “a charge for wharfage.”
- The duty is collected upon all qualifying goods covered by the Act’s scope.
Exemptions for transit to government use
- Section 1 exempts “articles, goods, wares, or merchandise imported, exported, or shipped in transit” for the use of:
- “the Government of the United States,” or
- “that of the Philippine Islands.”
- The exemption applies even though the goods otherwise fall within the exported or shipped coverage described in Section 1.
Implementation rule: approval and proclamation
- Section 3 conditions effectivity on approval by the President of the United States, under section nine of the Act of Congress of August twenty-ninth, nineteen hundred and sixteen.
- After that approval, effectivity is made known “by proclamation of the Governor-General of the Philippine Islands.”
- Section 3 states that the Act takes effect on the date of that proclamation.