Coverage
- Applies to all export transactions unless specifically excluded.
- Exceptions include enterprises registered under certain laws (RA 6135, RA 5490 as amended by P.D. 66, RA 3137).
- Export transactions follow the procedures of this decree and supporting rules issued by the National Economic and Development Authority (NEDA).
- NEDA may revise or amend rules to improve export procedures.
Inspection and Issuance of Commodity Clearance
- Government commodity agencies must inspect export products and issue commodity clearances to ensure quality.
- Only one agency shall inspect and certify a product unless more agencies are required by the importing country.
Re-alignment of Functions
- Government offices continue inspection and issuance of clearances according to their charters unless functions are reassigned.
- The Philippine Bureau of Product Standards (PBPS) is the sole agency to establish export commodity standards.
- Specialized agencies with technical expertise may formulate standards and inspect products but must submit standards to PBPS for accreditation.
- PBPS issues licenses for certification marks; products with valid marks are exempt from further inspection.
- Specific agencies maintain inspection and certification of products under their respective charters.
- Certain agencies retain inspection functions for specific products, subject to NEDA confirmation for new requirements.
Periodic Commodity Clearance
- Regular exporters may be granted periodic commodity clearances valid up to one year.
- These clearances apply to commodities regularly traded.
- Exporters must maintain product quality consistent with established standards.
Tax Clearance for Regular Exporters
- Regular exporters receive quarterly tax clearances to facilitate export documentation.
- These clearances do not exempt exporters from paying taxes, penalties, or interest.
- Final tax liquidation is required after every four quarters.
- Quarterly tax clearances replace current shipment-by-shipment tax clearances.
- The Secretary of Finance will issue implementing rules.
Inspection Fees
- No new or additional inspection fees can be imposed without NEDA approval.
- NEDA reviews and standardizes inspection fees periodically.
Resolution of Issues and Administration
- The Department of Trade resolves conflicts between government agencies over inspection and certification functions.
- Unsatisfied parties may elevate disputes to NEDA within 15 days; otherwise, Department of Trade's resolution is final.
- The Department of Trade coordinates export procedures and may recommend changes to NEDA.
Review Power
- NEDA reviews, revises, or amends decisions by implementing agencies.
- NEDA may suspend parts of export procedures or issue new rules for up to six months as needed.
Export Procedure Simplification and Documentation
- Government agencies must continuously simplify export procedures and documentation.
- This is in addition to the prescribed rules under the decree.
Repealing Clause
- All inconsistent laws, decrees, orders, and regulations are repealed, amended, or modified to comply with this decree.
Effectivity
- The decree takes effect immediately upon issuance.
- It applies to all exports made after the effectivity of the associated rules and regulations.