Title
Modification of Import Duty Rates under RA 1937
Law
Executive Order No. 423
Decision Date
Jan 2, 1974
Executive Order No. 423 modifies the import duty rates for oil-cake and other residues in the Philippines, potentially leading to unwarranted price increases for local products.
A

Specific Import Duty Rates on Certain Vegetable Oil Extraction Residues

  • The law specifically adjusts import duties on oil-cake and other residues from vegetable oil extraction, excluding dregs.
  • Two categories of articles under Tariff Heading No. 23.04 are identified:
    • Category A: Soya bean meal, rape-seed meal, sunflower meal, cotton seed meal, peanut meal, and safflower seed meal.
      • Imposed import duty rate: 10% ad valorem (based on the value of the goods).
    • Category B: All other oil-cake and residues not listed under Category A.
      • Imposed import duty rate: 100% ad valorem.

Implementation and Effective Date

  • The adjusted import duty rates become effective thirty (30) days after the issuance of the Executive Order.
  • From that date onward, all the specified goods entered into the Philippines or withdrawn from warehouses for consumption are subject to the new rates.

Safeguard Against Unwarranted Price Increases of Local Products

  • The order includes a proviso to deter unwarranted price increases of local products that benefit from these tariff adjustments.
  • Any unjustified escalation in local product prices linked to these tariff changes may lead to a review or revocation of the modified duties.

Legal Effect and Issuance

  • The Executive Order was formally issued in Manila and dated January 2, 1974.
  • It bears official signatures of the President and the Executive Secretary, indicating its legal validity and enforceability.

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