Title
EO 185: Import Duty Adjustment on Environmental Goods
Law
Executive Order No. 185
Decision Date
Jun 26, 2015
Executive Order No. 185 modifies the nomenclature and rates of duty on certain imported articles to implement the Philippine tariff commitments on environmental goods under the Asia-Pacific Economic Cooperation (APEC), aiming to reduce barriers to trade and investment in environmental goods and services.

Law Summary

Scope and Coverage of the Order

  • This Executive Order modifies the nomenclature and import duty rates on certain imported articles classified under the Tariff and Customs Code.
  • It specifically targets environmental goods listed in Annex A, which reflects items under the APEC Environmental Goods List.
  • Rates apply to tariff headings and subheadings explicitly enumerated; unspecified tariff lines or those marked with "xxx" symbols remain subject to existing duty rates.

Import Duty Rates and Application

  • Environmental goods listed are subject to the Most-Favored-Nation (MFN) duty rates as indicated opposite each article in Annex A.
  • These revised rates reflect commitments to reduce tariffs to 5% or less on environmental goods to support green growth.
  • Duties are to be imposed on goods both entering and withdrawn from warehouses for consumption within the Philippines from the effective date.

Enforcement and Implementation

  • The order takes effect immediately upon its complete publication in the Official Gazette or a newspaper of general circulation.
  • It mandates the application of the new duty rates without prejudice to prior schedules on goods not listed or marked.

Repeal and Separability Clauses

  • All prior issuances, rules, or regulations inconsistent with this Executive Order are repealed or modified accordingly.
  • If any provision of this Order is declared invalid or unconstitutional, other provisions remain effective and enforceable.

Administrative Authority

  • The President exercises authority under existing laws, specifically the Tariff and Customs Code, acting on NEDA’s recommendation, to fulfill international and domestic policy objectives on trade and environmental goods.

Key Legal Concepts

  • Harmonization with international commitments under APEC and WTO.
  • Promotion of sustainable development through tariff liberalization of environmental goods.
  • Presidential discretion in tariff adjustments under statutory mandate.
  • Legal finality of tariffs subject to publication and repeal of conflicting rules.

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