Law Summary

Introduction

Executive Order No. 461, issued on December 31, 1997, by President Fidel V. Ramos, establishes the tariff nomenclature and import duty rates for certain articles under the Tariff and Customs Code of 1978 (Presidential Decree No. 1464). This order follows the Supreme Court's declaration of Republic Act No. 8180 as unconstitutional.

Legal Basis

• Authority: The President exercises authority under Sections 104 and 401 of the Tariff and Customs Code of 1978, as amended, allowing for modification of import duty rates based on recommendations from the National Economic and Development Authority (NEDA).
• Context: Prior tariff duties were set by Executive Order No. 365 but were affected by the Supreme Court's ruling on Republic Act No. 8180.

Import Duty Rates

• Section 1: Specific articles listed in Annex "A" are assigned import duty rates.
  • Key Definitions:
    • "Annex A": A detailed list of articles with corresponding duty rates.
• Requirements:
  • Import duties apply to articles listed in Annex "A" as classified under Section 104 of the Tariff and Customs Code.
• Timeframe: The rates are effective immediately upon publication in two newspapers of general circulation.

Nomenclature Consistency

• Section 2: Tariff headings not explicitly listed remain in effect.
  • Important Details:
    • Duty rates for items marked with "xxx" continue under previous regulations.

Implementation of Duty Rates

• Section 3: Upon the Executive Order's effectivity, the listed articles entered or withdrawn from warehouses are subject to the prescribed duty rates.
  • Important Procedures:
    • Importers must comply with new duty rates for consumption of articles listed.

Repeal of Inconsistent Issuances

• Section 4: All conflicting presidential issuances, administrative rules, and regulations are repealed or modified in accordance with this Executive Order.

Effectivity Clause

• Section 5: The Executive Order takes effect immediately following publication, ensuring prompt application of the new tariff rates.

Annex A: Duty Rates Summary

• Important Articles and Rates:
  • Crude Petroleum (Hdg. No. 27.09) - Duty Rate: 3% (1998-2000)
  • Refined Petroleum Products (Hdg. No. 27.10) - Duty Rate: 3% (1998-2000) for various subcategories including:
    • Fuel oils
    • Lubricating oils
    • Gas oils
  • Liquefied Gases (Hdg. No. 27.11) - Rates vary, with some at 3% and others at 10%.
  • Petroleum Jelly and Waxes (Hdg. No. 27.12) - Duty Rate: 3% across various subcategories.
  • Petroleum Coke and Other Residues (Hdg. No. 27.13) - Duty Rate: 3% across various subcategories.

Key Takeaways

• Executive Order No. 461 revises and implements import duty rates for a range of petroleum products.
• The order is grounded in legislative authority following the unconstitutionality of previous laws.
• Immediate effectivity is ensured through prompt publication, impacting importers and economic stakeholders.
• A comprehensive list of duty rates is documented in Annex "A", which will guide import compliance.

This summary provides an organized overview of Executive Order No. 461, encapsulating the key legal principles, provisions, and implications for stakeholders in the import sector.