Export Tax on Philippine Articles to US

Section 1 states the export tax is levied to carry out Public Act Numbered One hundred and twenty-seven of the U.S. Congress, approved March twenty-four, nineteen hundred and thirty-four, as amended by Public Act Numbered Three hundred, approved August seven, nineteen hundred and thirty-nine.
Section 1 expressly refers to the period of application beginning January first, nineteen hundred and forty-one and ending July third, nineteen hundred and forty-six.
Section 4 directs that customs collection must conform with laws and regulations governing the collection of port duties, and must not be contrary to the U.S. act cited in Section 1.
Section 4 extends and makes applicable relevant penal provisions related to import duties when consistent with this Act and the cited U.S. act.

Section 1 establishes that the Philippines shall levy and collect an export tax on Philippine articles exported to the United States to implement the referenced U.S. export-tax framework.
Section 5 provides that the proceeds are to be deposited in the Philippines and transferred for disposition under the referenced U.S. act’s allocation rule.

Section 6 defines “United States” (geographical sense) as all U.S. territories and possessions other than the Philippines, and clarifies that “continental United States” is excluded from the geographical definition.
Section 6 defines “Philippine Government” as the Government of the Commonwealth of the Philippines.
Section 6 defines “United States duty” for computing export taxes as the lowest rate of ordinary customs duty in effect at shipment time and applicable to imports into the continental United States from any foreign country except Cuba; when multiple ordinary duty rates apply to like articles, it requires using the aggregate of such rates.
Section 6 defines “Philippine article” as an article of Philippine growth, produce, or manufacture where no materials of other than Philippine or United States origin valued in excess of twenty per centum of the total value of the article were used, and where the article is shipped to the United States from the Philippines.

Section 1 imposes an export tax on “philippine articles shipped from the Philippines to the United States” during January first, nineteen hundred and forty-one through July third, nineteen hundred and forty-six.
For January first, nineteen hundred and forty-one through December thirty-first, nineteen hundred and forty-one, the export tax is five per centum of the United States duly (i.e., the applicable “United States duty” as defined).
On each succeeding January first thereafter, the export tax increases progressively by an additional five per centum of the United States duty.
For January first, nineteen hundred and forty-six through July third, nineteen hundred and forty-six, the export tax remains at twenty-five per centum of the United States duty.
Section 1 addresses Philippine embroideries by requiring taxable computation under the formula in subsection (a) of this section, with an allowance in determining taxable value equal to the cost - cost, insurance, and freight the Philippines - of any cloth of United States origin used in production.

Section 2 exempts cigars from the export tax, exclusive of cigarettes, cheroots of all kinds, and paper cigars and cigarettes including wrappers.
Section 2 exempts scrap tobacco, and stemmed and unstemmed filler tobacco described in paragraph Six hundred and two of the Traffic Act of nineteen hundred and thirty of the United States.
Section 2 exempts coconut oil.
Section 2 exempts buttons of pearl or shell.
Section 2 exempts copra.
Section 2 exempts Manila (abaca) fiber not dressed or manufactured in any manner.

Section 3 provides that export tax assessed and collected on Philippine sugars entered or withdrawn from a warehouse in the United States for consumption therein in excess of the quotas established by section six of the cited U.S. act shall be refunded to the person who paid the tax.
Section 3 provides a refund rule for exports shipped from the Philippines prior to July fourth, nineteen hundred and forty-six that are entered or withdrawn from warehouse for consumption on or after July fourth, nineteen hundred and forty-six.
The refund under Section 3 is payable to the owners of such articles at the time of the entry or withdrawn for consumption.

Section 4 requires that the export tax be assessed and collected by the Bureau of Customs in conformity with laws and regulations governing collection of port duties that are applicable and not contrary to the cited U.S. act.
Section 4 authorizes the Insular Collector of Customs, with the approval of the Secretary of Finance, to prescribe other rules and regulations, subject to the same limitation.
Section 4 extends and makes applicable, in respect of export tax collection, penal provisions applicable to port-duty/import-duty collection to the extent consistent with this Act and the cited U.S. act.
Section 4 directs that the Insular Collector of Customs or the Collector of Customs at ports of entry shall issue and sign a certificate for each exportation to the United States on or after January first, nineteen hundred and forty-one.
Section 4 requires the certificate to set forth: (1) the value and quantity of the articles, and (2) the rate and amount of the export tax paid thereon.

Section 5 provides that all moneys received from export taxes (after less refunds) shall be deposited with the Treasurer of the Philippines.
Section 5 provides that the Treasurer shall pay the deposited moneys to the Secretary of the Treasury of the United States at the end of each calendar quarter.
Section 5 mandates disposition of the transferred funds in accordance with subsection (g) of section six of the cited U.S. act.
Section 5 authorizes the President of the Philippines, or a representative, to act for and on behalf of the Philippine Government regarding disposition of this fund under subsection (g) of section six of the cited U.S. act.

Section 7 conditions effectivity on approval by the President of the United States as required by section two, subsection (a), paragraph nine of the cited U.S. act.
Section 7 requires that the approval fact be made known by proclamation of the President of the Philippines.
Section 7 provides that effectivity is fixed to the proclamation date.