Law Summary
Effective Date of Enforcement
- The Act took effect on July 4, 1946, coinciding with the date of Philippine independence from the United States.
Scope and Legal Impact
- The law reaffirms reliance on the existing tariff system established during American sovereignty.
- It provides a legal basis for ongoing tariff imposition and revenue generation under the established framework.
- It explicitly empowers the Philippine Congress to revise or repeal the tariff law in the future, reflecting sovereign legislative authority.
Legislative Purpose
- The primary objective is to maintain revenue mechanisms upon transition to an independent Philippine government.
- It prevents a legal vacuum regarding tariff laws immediately after independence.