MALACAŅANG
Manila
BY THE PRESIDENT OF THE PHILIPPINES
EXECUTIVE ORDER NO. 376
MODIFYING THE RATES OF IMPORT DUTY ON CERTAIN IMPORTED ARTICLES UNDER SECTION
104 OF THE TARIFF AND CUSTOMS CODE OF 1978 AS AMENDED, IN ORDER TO IMPLEMENT
SECTION 1 OF REPUBLIC ACT 9281, REINSTATING THE EFFECTIVITY OF TAX INCENTIVES
UNDER SECTION 109 OF REPUBLIC ACT 8435, OTHERWISE KNOWN AS THE AGRICULTURE AND
FISHERIES MODERNIZATION ACT OF 1997
WHEREAS, the government needs to
provide duty exemption to importations of eligible agriculture and fisheries
enterprises to promote and foster their efficiency and global competitiveness;
WHEREAS, Section 1 of Republic
Act No. 9281 enacted into law on March 30, 2004, amends Section 109 of Republic
Act No. 8435 otherwise known as the "Agriculture and Fisheries Modernization Act
of 1997" as follows "all enterprises engaged in agricultural and fisheries duly
certified by the Department of Agriculture, in consultation with the Department
of Finance and Board of Investments, shall, up to the year 2015, be exempted
from the payment of tariff duties for the importation of all types of
agriculture and fishery inputs, equipment and machinery such as but not limited
to, fertilizer, insecticide, pesticide, tractor, trailers, trucks, farm
implements and machinery, harvesters, threshers, hybrid seeds, genetic
materials, sprayers, packaging machinery and materials, bulk-handling facilities
such as conveyors, mini-loaders, weighing scales, harvesting scales, harvesting
equipment, spare parts of all agricultural equipment, fishing equipment and
parts thereof, refrigeration equipment, and renewable energy systems such as
solar panels; Provided, however, that the imported agriculture and fishery
inputs, equipment and machinery shall be for the exclusive use of the importing
enterprise";
WHEREAS, Section 109 of
Republic Act No. 8435 was implemented by Executive Order (EO) No. 133, series of
1999, and its annexes, as amended by EO 127, series of 2002, the effectivity of
which lapsed on 08 February 2003;
WHEREAS, paragraph (2) of
Section 1 of Republic Act No. 9281 provides that "the Department, in
consultation with the Department of Finance and the Board of Investment, shall,
within ninety (90) days from the effectivity of this Act, formulate the
Implementing Rules and Regulations governing the importation of agricultural and
fishery inputs, equipment and machinery."
WHEREAS, Sections 104 and 401
of the Tariff and Customs Code of 1978 (Presidential Decree No. 1464), as
amended, empower the President of the Republic of the Philippines, upon the
recommendation of the National Economic and Development Authority, to increase,
reduce, or remove existing protective rates of import duty, as well as to modify
the form of duty.
NOW, THEREFORE, I, GLORIA
MACAPAGAL ARROYO, President of the Republic of the Philippines, by virtue of
the powers vested in me by law, do hereby order:
SECTION 1. Importation of
Articles under Annex "B". The articles specifically listed in Annex
"B" hereof, classified under Section 104 of the Tariff and Customs Code of 1978,
as amended, shall be tariff-exempt up to 31 December 2015, provided that the
importation of said articles shall be accompanied by a certificate of
eligibility or accreditation duly issued by the Department of Agriculture and
its deputized agencies and shall be subject to the rules and regulations
outlined in Annex "A" hereof.
SECTION 2. Fees.
Agencies deputized to implement the provisions of this EO and its Annexes,
shall be authorized to collect administrative fees at minimal and reasonable
costs. The DA and DTI shall prescribe uniform and harmonized rates and
shall issue the schedules of fees in a separate Department Administrative Order.
SECTION 3. Review.
The Department of Agriculture, Department of Finance, Department of Trade
and Industry, and DTI-Board of Investments, in consultation with concerned
private sector and other government institutions shall conduct an annual review
of the attached Annexes "A" and "B", and shall report the findings of said
review and shall recommend possible amendments to the President.
SECTION 4. Repealing
Clause. All Presidential issuances, administrative rules and
regulations, or parts thereof, which are inconsistent with this Executive Order
are hereby revoked or modified accordingly.
SECTION 5. Effectivity.
This Executive Order shall take effect thirty (30) days following its complete
publication in two (2) newspapers of general circulation in the Philippines.
Upon the effectivity of this
Executive Order, the abovementioned articles which are entered and withdrawn
from warehouses in the Philippines shall be levied the rates of duty herein
prescribed.
DONE in the City of Manila, this 22nd
day of October in the year of our Lord, Two Thousand and Four.
Signature of the President
By the President:
(signed)
EDUARDO R. ERMITA
Executive Secretary
to view Annex A
to view Annex B
