Revision of Tariff Laws of Philippine Islands

Duties collected on all imported goods per specified rates unless exempt.
Export duties apply only to specific Philippine products as detailed in the Act.

Number of threads in textiles is determined per 6 mm square using a thread counter.
Distinction between warp (longitudinal threads) and weft (cross threads).
Textile classification depends on the composition and proportion of fibers (cotton, wool, silk, vegetable fibers).
Mixtures of fibers incur surtaxes based on highest taxed materials present.
Special rules govern knitted fabrics, ribbons, and trimmings.
Surtaxes apply for broche, embroidery, metal threads, and made-up textile articles.
If thread count is uncertain, textiles are subjected to highest duty applicable.

Exterior packing usually dutiable unless goods are dutiable by gross weight or ad valorem.
Dutiable weight includes all interior receptacles but excludes exterior covering when assessed by net weight.
Mixed goods in one package are assessed proportionally.
Collector may prescribe estimated weights for customary packaging.

Prohibited: explosives (dynamite, gunpowder), firearms (without authorization), obscene printed matter, gambling devices.

Duties paid in US currency; certain Philippine coins accepted at fixed exchange rates.

Metric system used for weights and measures; conversion to imperial units provided.
No duties on internal Philippine transport of goods.

Covers a comprehensive list of classes and groups including stones and earths, metals, chemical products, textiles, vegetable and animal products, instruments, machinery, alimentary substances, miscellaneous.
Each group and item have corresponding duties specified by weight or ad valorem percentage.
Textiles are heavily regulated with surtaxes for composition and finishing.

Includes mineral waters, plants, ores, certain samples, Philippine articles exported and returned unchanged, precious metals in specified forms, fresh produce, certain artistic and educational materials.
Specific provisos apply for exemption on imports for government use, travelers’ personal effects, and public exhibitions.

Specific products like abaca, indigo, rice, sugar, coconuts, and tobacco have prescribed export duties by weight.
Certification of origin may be required for raw tobacco.

Vessels pay tonnage dues upon entry, with exemptions for government or foreign non-trading ships, distress vessels, and certain yachts.
Wharf charges imposed upon exported goods per weight.
Government imports are exempt from wharf charges.

Philippine goods reimported due to non-sale are exempt if accompanied by certification.
Specific returned articles such as paintings, books, coins, and exhibition items may be duty-free.