Title
Supreme Court
Development Act for Footwear and Leather Industries
Law
Republic Act No. 9290
Decision Date
Apr 15, 2004
The Footwear, Leather Goods and Tannery Industries Development Act aims to support and promote the growth of small and medium scale enterprises in the Philippines by providing incentives, government support, and penalties for violations, with the goal of generating employment and increasing foreign exchange earnings through exports and import substitutes.

Law Summary

State Policy on Industry Development

  • Recognizes potential for employment generation and foreign exchange earnings.
  • Supports growth of small and medium enterprises (SMEs) in these industries.
  • Policies include:
    • Creating business environments favorable to formal sector participation.
    • Establishing support structures to enhance SME viability and competitiveness.
    • Providing fiscal incentives and programs to accelerate industry growth.
    • Promoting institutionalization of industry associations, cooperatives.
    • Ensuring domestic market availability via government and private sector sourcing.

Development Incentives Provided

  • Incentives available for up to 10 years post-enactment include:
    • Zero duty on imported capital equipment, machinery, tools, parts, accessories, and certain chemicals.
    • Additional 50% gross income deduction for expenses on approved training programs.
    • Inclusion of locally manufactured products in government duty-free shops.
    • Tax credit equal to 100% of national internal revenue taxes and customs duties on domestically purchased supplies and raw materials.

Government and Private Sector Support

  • Government personnel receiving clothing/shoes allowances must source from accredited domestic manufacturers.
  • Private recruitment agencies registered with POEA must source apparel, footwear locally.
  • Other private organizations encouraged to purchase from domestic industries.

Product Quality Standards and Labeling

  • Products must meet internationally comparable quality standards.
  • Footwear sizing to conform at least to Philippine Sizing Standards updated to market requirements.
  • Proper labeling mandatory for local and export products.
  • Re-labeling without producer’s authorization is prohibited and punishable.

Access to Official Development Assistance

  • Official development assistance provided via Land Bank and Development Bank of the Philippines at cost.
  • SMEs given preferential treatment in accessing these funds.

Eligibility Requirements for Assistance

  • Enterprises must be duly registered with relevant government agencies to qualify for benefits and services.

Ensuring Raw Material Supply

  • Domestic raw materials prioritized through export bans or taxes to ensure adequate supply for local industries.

Product Development Initiatives

  • Cottage Industry Technology Center (CITC) responsible for training, technology, and equipment acquisition support.
  • CITC to collaborate with local government units for industry initiatives and programs.

Penalties for Violations

  • Offenders subject to fines of not less than PHP 50,000 or imprisonment from 1 to 6 years, or both.
  • Civil actions for damages remain available to aggrieved private parties.

Implementing Agency

  • Department of Trade and Industry (DTI) tasked to monitor, supervise implementation, and report annually to President and Congress.

Rulemaking Authority

  • Secretary of Trade and Industry to promulgate implementing rules within 60 days of law’s approval in consultation with relevant agencies.

Separability Clause

  • Invalidity of any provision does not affect the remaining provisions, which shall remain in full force.

Repealing Clause

  • Laws, decrees, and executive orders inconsistent with this Act are repealed or modified accordingly.

Effectivity

  • Act takes effect 15 days after publication in the Official Gazette or a newspaper of general circulation.

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