Title
Modification of Import Duty Rates EO 678
Law
Executive Order No. 678
Decision Date
Oct 31, 2007
President Gloria Macapagal-Arroyo's Executive Order No. 678 modifies import duty rates on specific articles to enhance the competitiveness of domestic industries by applying the Most-Favoured-Nation (MFN) rate, effective 30 days post-publication.

Law Summary

Presidential Authority Under the Tariff and Customs Code

  • Section 401 of the Tariff and Customs Code of 1978, as amended, grants the President the authority to modify import duties.
  • This includes increasing, reducing, or removing rates of import duty, changing the form of duty, and modifying tariff nomenclature under Section 104.

Scope of Modification on Import Duties

  • Specific articles listed in Annex aAa subject to this Executive Order will be classified under Section 104.
  • The Most-Favoured-Nation (MFN) rates of import duty shall apply to these articles as indicated in the schedule.

Effect on Other Tariff Headings

  • Tariff headings not listed in Annex aAa and those represented by "axx xa" remain unchanged and continue to be governed by existing duties.

Effectivity of Modified Duty Rates

  • Upon the Executive Order taking effect, imports of the listed articles withdrawn from warehouses for consumption will be subject to the new MFN rates.

Repeal and Modification of Conflicting Issuances

  • Any presidential issuances, administrative rules, or regulations inconsistent or contrary to this Order are revoked or modified accordingly.

Implementation Timeline

  • The Executive Order will become effective thirty (30) days after its full publication in a national newspaper of general circulation in the Philippines.

Additional Information

  • The detailed list of articles and schedules (Annex aAa) is available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.

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