Title
Modifies import duty rates on specific articles
Law
Executive Order No. 414
Decision Date
Jun 20, 1973
Ferdinand E. Marcos modifies import duty rates on specific articles, including sports equipment and musical instrument strings, establishing a 20% to 50% tariff effective 30 days post-issuance, with provisions to revoke tariffs if local prices unjustly increase.

Classification and Duty Rates on Specified Articles

  • Article classifications correspond to Section 104 of Republic Act No. 1937.
  • Tariff Heading No. 97.04 covers equipment for parlour, table, and funfair games for both adults and children, including billiard tables, pin-tables, and table-tennis requisites:
    • Table tennis balls and rackets and parts thereof are subjected to an ad valorem duty of 20%.
    • Other articles under this heading are subjected to an ad valorem duty of 50%.
  • Tariff Heading No. 97.06 includes appliances, apparatus, accessories, and requisites for gymnastics, athletics, sports, and outdoor games not covered under Heading 97.04, subjected to a 20% ad valorem duty.
  • Tariff Heading No. 92.09 covers musical instrument strings, subjected to a 20% ad valorem duty.

Effective Date and Application of Duty Rates

  • The prescribed duty rates take effect 30 days after the issuance of this Executive Order.
  • All described articles entered or withdrawn from warehouse in the Philippines for consumption after this 30-day period shall be subject to these rates.

Provision on Price Regulation and Revocation of Tariff Changes

  • The Order includes a safeguard clause addressing local market impacts.
  • Any unwarranted increase in prices of local products benefiting from these tariff rates may lead to revocation of the tariff adjustments.

Formal Execution and Authentication

  • Signed by President Ferdinand E. Marcos on June 20, 1973, in Manila.
  • Recorded and attested to by Assistant Executive Secretary Ronaldo B. Zamora.

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