Department of Agrarian Reform

MODIFYING THE RATES OF IMPORT DUTY ON CERTAIN IMPORTED ARTICLES UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF 1978 (PRESIDENTIAL DECREE NO. 1464) AS AMENDED IN ORDER TO IMPLEMENT SECTION 109 OF REPUBLIC ACT 8435, OTHERWISE KNOWN AS THE "AGRICULTURE AND FISHERIES MODERNIZATION ACT OF 1997"

WHEREAS, the government needs to provide the agriculture and fisheries sector interim tariff adjustments to help the sector to be efficient and globally competitive;

WHEREAS, Section 109 of Republic Act No. 8435, otherwise known as the "Agriculture and Fisheries Modernization Act of 1997" provides that all enterprises engaged in agriculture and fisheries as duly certified by the Department of Agriculture, in consultation with the Department of Finance and Board of Investments shall, for five (5) years after the effectivity of this Act, be exempted from payment of tariff and duties for the importation of all types of agriculture and fishery inputs, machinery, and equipment provided, however, that the imported agriculture and fishery inputs, equipment and machinery shall be for the exclusive use of the importing enterprise;

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, JOSEPH EJERCITO ESTRADA, President of the Republic of the Philippines, by virtue of the powers vested in me by law, do hereby order:

SECTION 1. The rules and regulations in the tariff-exempt importation of articles listed in ANNEX "C" shall be in accordance with and as outlined in ANNEX "A" hereof.

SECTION 2. The articles specifically listed in ANNEX "B" hereof, classified under Section 104 of the Tariff and Customs Code of 1978, as amended, shall be accorded zero percent (0%) duty up to 8 February 2003. However, the rules and regulations outlined in ANNEX "A" in the importation of articles under this list shall not apply, including the requirement for certificate of eligibility or accreditation.

SECTION 3. The articles specifically listed in ANNEX "C" hereof, classified under Section 104 of the Tariff and Customs Code of 1978, as amended, shall be accorded zero percent (0%) duty up to 8 February 2003, 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 shall be subject to the rules and regulations outlined in ANNEX "A" hereof.

SECTION 4. The Department of Agriculture, Department of Finance and Board of Investments, in consultation with concerned private sector and other government institutions shall conduct an annual review of the attached ANNEXES "A, B, and C" and shall report the findings of said review and shall recommend possible amendments to the President.

SECTION 5. 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 prescribe.

SECTION 6. All Presidential issuances, administrative rules and regulations, or parts thereof, which are inconsistent with this Executive Order are hereby revoked or modified accordingly. The Joint Department Administrative Order No. 1, series of 1998 is also hereby revoked.

SECTION 7. This Executive Order shall take effect thirty (30) days following its complete publication in two (2) newspapers of general circulation in the Philippines. Cdpr

DONE in the City of Manila, this 31st day of July, in the year of our Lord, Nineteen Hundred and Ninety-Nine.

Published in Malaya and the Manila Times on August 11, 1999.

ANNEX A

IMPLEMENTING RULES AND REGULATIONS GOVERNING THE GRANTING OF TARIFF EXEMPTIONS ON THE IMPORTATION OF AGRICULTURE AND FISHERIES INPUTS, MACHINERY, AND EQUIPMENT

RULE I

DEFINITION OF TERMS

The terms used in this set of implementing rules and regulations (IRRs) are defined as follows:

(a) Agriculture enterprise refers to any single proprietorship, partnership, cooperative, corporation, farmer's organization/association or juridical entity engaged in the cultivation of the soil, planting of crops, growing of fruit trees, raising of livestock, or poultry, the harvesting and marketing of such farm products, and other farm activities and practices.

(b) Agriculture inputs, machinery and equipment refer to goods that are used or employed in cultivation of the soil, planting of crops, growing of fruit trees, raising of livestock, or poultry, the harvesting and marketing of such farm products, and in the conduct of farm activities and practices.

(c) Agriculture sector refers to the sector engaged in the cultivation of the soil, planting of crops, growing of fruit trees, raising of livestock or poultry, whether for food or non food purposes, including the harvesting and marketing of such farm products, and other farm activities and practices.

(d) Bill of lading refers to a document issued by a carrier to a shipper, signed by a captain, agent, or owner of a vessel, furnishing written evidence regarding receipt of articles (cargo), the conditions on which transportation is made (contract of carriage), and the engagement to deliver goods at the prescribed port of destination to a lawful holder of the bill of lading. cdphil

(e) CIF peso value of articles refer to the cost of imported articles including marine insurance and freight costs.

(f) Commercial invoice refers to a document issued by an exporter to signify sales. This document identifies the seller and buyer of articles, invoice number, date, shipping date, mode of transport, delivery and payment terms, and a complete listing and description of the articles sold including prices, discounts and quantities.

(g) Consolidated purchase orders refer to the consolidation of purchases of participating agriculture/fisheries enterprise/s to foreign supplier or import consolidator.

(h) Cooperatives refer to duly registered associations of persons with the Cooperative Development Authority (CDA), which may be considered as agriculture and fisheries enterprises, with a common bond of interest who have voluntarily joined together to achieve a lawful common social and economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles.

(i) Exclusive use of imported agriculture and fisheries inputs, machinery and equipment refers to the employment, application, use or consumption by a certified agriculture and fisheries enterprise of an imported agriculture and fisheries input, machinery and/or equipment.

(j) Farmers and fisherfolk refer to natural persons engaged in agriculture and fisheries activities as their primary source of income.

(k) Farmers' and fisherfolk's organizations or associations refer to entities duly accredited or registered by appropriate government agencies and which are composed primarily of agricultural producers, farmers, farm workers, agrarian reform beneficiaries, fisherfolk who voluntarily join together to engage in agriculture or fisheries activities which they themselves own control and patronize.

(l) Fish and fisheries/aquatic products refer to fin fish, mollusks, crustaceans, echinoderms, marine mammals, and all other species of aquatic flora and fauna and all other products of aquatic living resources in any form.

(m) Fisheries enterprise refers to any single proprietorship, partnership, cooperative, corporation, fisherfolk's organization/association, and other juridical entity that is engaged in producing, harvesting, processing, marketing of fish or fisheries/aquatic products and developing and conserving aquatic resources and fisheries areas.

(n) Fisheries inputs, machinery and equipment refer to goods for use as an ingredient, or component part of a finished fisheries product, or employed in producing, harvesting, processing, marketing of fish or fisheries/aquatic products and developing and conserving aquatic resources and fisheries areas.

(o) Fisheries sector refers to the sector engaged in producing, harvesting, processing, marketing of fish or fisheries/aquatic products and developing, conserving, and managing aquatic resources and fisheries areas.

(p) Imports refer to all articles or commodities brought into the Philippines from any foreign country.

(q) Import consolidator refers to any authorized/accredited person who will import agriculture and fisheries inputs, machinery and equipment on behalf of eligible agriculture and/or fisheries enterprise/s. Authorized/accredited refers to authorization by the Department of Agriculture through the issuance of a Certificate of Accreditation (CA) every import transaction.

(r) Pro-forma invoice refers to an invoice together with a quotation provided by a supplier prior to sale or shipment of an article, informing the buyer of the kinds and quantities of goods to be sent, their value, and important specifications (weight, size, and similar characteristics).

(s) Purchase order refers to a purchaser's (agriculture/fisheries enterprise) written offer to a supplier formally stating all terms and conditions of a proposed transaction.

(t) Total allowable peso value of import transaction refers to the cumulative CIF peso value of articles imported within the annual validity of the CE, which should not equal or exceed the declared assets of an agriculture or fisheries enterprise. In the case of an import consolidator, the CIF value of articles should not equal or exceed the sum of unused total allowable peso value reflected in the CE of each participating agriculture/fisheries enterprise referred in Section 3 c) of Rule V.

RULE II

COVERED ARTICLES

All tariff-exempt importation of articles shall be subject to all existing import rules, regulations and requirements, as the case may be.

RULE III

COVERED ENTERPRISES

Only those agriculture and fisheries enterprises as defined in Rule I a) and m) shall be eligible for exemption from the payment of tariffs on imported inputs, machinery and equipment listed in ANNEX "C" that are for their exclusive use and shall be subject to the provisions of these IRRs.

RULE IV

APPLICATION/CERTIFICATION PROCEDURES FOR AGRICULTURE AND FISHERIES ENTERPRISES

SECTION 1. Agriculture and fisheries enterprises availing of tariff-exempt importation shall apply for a Certificate of Eligibility (CE) from the DA or its deputized agencies. The CE entitles an enterprise for duty-free importation of agriculture and fisheries inputs, machinery, equipment listed in ANNEX "C".

SECTION 2. The Head of any of the following government agencies is deputized to issue the CE:

(a) The DA's Regional Field Units (RFUs); or

(b) The Bureau of Fisheries and Aquatic Resources (BFAR) or its regional offices (for fisheries related inputs, machinery, and equipment); or

(d) The DTI's regional and provincial offices; or

(e) The BOI and its regional offices.

SECTION 3. The DA or any of its deputized agencies shall issue CE within three working days from which the issuing agency receives the application letter with complete and appropriate supporting documents as follows:

(a) A certified copy of certificate of registration issued by:

(a.1.) In the case of corporation and partnership, issued by the SEC; or

(a.2.) In the case of single proprietorship, issued by the DTI or a certified copy of Business/Mayor's Permit, as the case may be; or

(a.3.) In the case of a cooperative, issued by the CDA; or

(a.4.) In the case of farmers'/fisherfolk's organizations and associations, issued by the SEC or an accreditation by appropriate government agency; and

(b) Duly notarized declared assets, which will be the basis of the total allowable peso value of import transaction/s in a year;

(d) A sworn statement that the input, machinery, and/or equipment to be imported tariff-exempt will be for the exclusive use of the importing agriculture or fisheries enterprise.

SECTION 4. The CE shall contain the following information:

(a) Name of the agriculture or fisheries enterprise;

(b) CE control number;

(d) Date of issuance and expiration of the CE;

(e) Total allowable peso value of import transaction/s within a year validity of the CE referred in Section 3 b) of this Rule; and

(f) A table for recording the following information as a result of tariff-exempt import transactions made by an enterprise:

(f.1.) H.S. Commodity code and description;

(f.2.) CIF peso value and volume/quantity;

(f.3.) Available balance/unused allowable peso value of imports;

(f.4.) Name and signature of BOC Collector/DA Officer, as the case may be; and

(f.5.) Date recorded.

SECTION 5. The issuing agency shall indicate the amount of the total allowable peso value of import transaction/s in a year in the space provided in the CE as defined in Rule 1 (t).

SECTION 6. An eligible enterprise that secures more than one valid CE shall constitute a violation of this set of IRR and shall be subject to the penalty provisions outlined in Rule VIII.

SECTION 7. The CE is not transferable and shall be valid for a year from the date of issuance, unless invalidated or revoked under Rule VIII. An enterprise reapplying for revalidation of expired CE shall surrender it together with the up-to-date documents referred in Section 3 of this Rule.

RULE V

IMPORT CONSOLIDATORS

SECTION 1. An import consolidator as defined in Rule 1 q) shall represent and assist an/those eligible agriculture and/or fisheries enterprise/s that are unable to undertake direct importation of articles listed in ANNEX "C" due to the small size of orders/needs or lack of direct import experience.

SECTION 2. An import consolidator shall be prohibited from diverting for its benefit or use, nor shall sell, barter, exchange, lease or transfer to third persons, the imported agriculture and fisheries inputs, machinery and equipment. Circumvention of this provision by the import consolidator shall be subject to the penalty provisions under Rule VIII.

SECTION 3. An import consolidator providing import services for eligible agriculture and/or fisheries enterprise/s must apply in writing for a Certificate of Accreditation (CA) from and must submit the following to the Department of Agriculture through any of its Regional Field Units (RFUs):

(a) Certificate of registration from the Cooperative Development Authority (CDA), Securities and Exchange Commission (SEC), or Department of Trade and Industry (DTI), as the case may be;

(b) Sworn statement that the import consolidator will only use the CA for purposes of providing import services to eligible agriculture and/or fisheries enterprise/s and shall not undertake any of the activities referred in Section 2 of this Rule;

(c) Notarized letter of endorsement duly signed by all participating eligible agriculture and fisheries enterprises, attached with their individual valid CE (original), allowing the import consolidator to import agriculture and fisheries inputs, machinery and equipment on their behalf, and

(d) Consolidated purchase orders of participating agriculture and/or fisheries enterprise/s.

SECTION 4. The DA shall issue the CA within three working days from which the issuing office receives the application, provided that the documents submitted referred in Section 3 of this Rule are complete and are in order.

SECTION 5. The CA authorizes an import consolidator to conduct importation of articles for agriculture and/or fisheries enterprise/s with valid CE. The CA shall contain the following information:

(a) Registered business name of import consolidator;

(b) CA control number;

(d) Date of issuance and expiration;

(e) Registered business name/s of each participating agriculture and/or fisheries enterprise/s referred in Section 3 of Rule IV including:

(e.1.) CE serial number/s

(e.2.) Peso value of articles to be imported as reflected in the enterprise purchase order

(e.3.) Unused total allowable peso value of import transaction;

(f) Total allowable peso value of an import transaction; and

(g) A table for recording the following information:

(g.1.) H. S. Commodity code and description;

(g.2.) CIF peso value and volume/quantity;

(g.3.) Name and signature of BOC collector/officer; and

(g.4.) Date recorded.

SECTION 6. Based on the information contained in the purchase order/s of participating agriculture and/or fisheries enterprise/s, a DA RFU shall indicate in the space provided in each CE of this/these enterprise/s the corresponding information referred in Section 4 f) of Rule IV. The peso value of articles contained in each purchase order of this/these enterprise/s shall be considered as the actual CIF peso value of articles to be imported and shall automatically be deducted to its/their corresponding unused total allowable peso value of import transaction/s reflected in the valid CE.

SECTION 7. The CA is not transferable and only good for single import transaction, which shall remain valid for 5 months. A valid CA that is about to expire on the date of the arrival of the articles imported may be extended for another month upon reapplication and surrender of the original CA to the same issuing DA office.

RULE VI

TARIFF EXEMPT IMPORT PROCEDURES

SECTION 1. Upon arrival of the imported agricultural and fisheries inputs, machinery and equipment listed in ANNEX "C" at the point of entry into the Philippines, the importing agriculture or fisheries enterprise or import consolidator shall present the following documents to the Customs Collector/Officer to facilitate the exemption of the imports from tariff.

(a) Commercial invoice;

(b) Bill of lading;

(d) In the case of an import consolidator, original plus a copy of valid CA.

SECTION 2. The final release of said inputs, machinery, or equipment from the BOC shall be subject to compliance with the requirements referred in Rule II, as the case may be.

SECTION 3. In processing the import transaction, the Customs Collector shall record on the space provided in the CE and CA the information required in Section 4 f) of Rule IV and Section 5 g) of Rule V provided that:

(a) In the case of agriculture and/or fisheries enterprise, the CIF peso value of each import transaction shall not equal or exceed the available balance of the total allowable peso value reflected in the valid CE; or

(b) In the case of an import consolidator, the CIF peso value of an import transaction shall not equal or exceed the total allowable peso value reflected in the CA referred in Rule I t).

SECTION 4. A copy of the CE or CA shall be retained by the BOC. The other copy of the CE shall be forwarded by the BOC to the DA central office and the original copy of the CE shall be returned to the agriculture or fisheries enterprise for future use. The original copy the CA shall likewise be returned by the BOC to the DA central office.

RULE VII

MONITORING AND REPORTING

SECTION 1. The DA, in coordination with BOI and DOF shall monitor the importation and utilization of articles under ANNEX "C". This shall be implemented as a safeguard against the possible abuse of the tariff-exempt importation privilege granted to agriculture and fisheries enterprises. Where violations are suspected, these agencies shall collaborate so that investigation and prosecution by the Economic Investigation and Intelligence Bureau (EIIB) and the Office of the Solicitor General (OSG), respectively may proceed.

SECTION 2. Agencies authorized to issue CE for eligible agriculture and fisheries enterprises shall submit to the DA central office a list of all approved CEs with control numbers not later than the second week of every month. The DA RFUs shall likewise submit to the DA central office the lists of approved CEs and CAs with control numbers on the same period.

The DA shall maintain a databank of the information contained in the CEs and CAs and shall provide the DTI, BOI, DOF, CDA with a report on a quarterly basis.

SECTION 3. The DA shall provide the Bureau of Customs (BOC) with updated lists of agriculture and fisheries enterprises that were issued with CEs and import consolidators issued with CAs every third week of the month. prcd

SECTION 4. The BOC shall forward to DA central office the copy of the CEs and the original CAs of enterprises and import consolidators, respectively, granted with tariff-exempt importation of agricultural/ fisheries inputs, machinery and equipment listed in ANNEX "C" not later than the second week of every month.

SECTION 5. The DA shall prepare a monthly report on the volume and value of importation of tariff-exempt inputs, machinery and equipment based on used CEs and CAs submitted by BOC and National Statistics Office (NSO) import data. The report shall follow the formats as follows:

(a) Trend analysis of CE and CA by commodity, issuing agency, type of enterprise;

(b) Trend analysis of use of CE by commodity, type of enterprise, importer;

(d) Trend analysis of share of CE and CA imports to total imports by commodity.

The DA shall provide the DTI, BOI, DOF, and CDA with a copy of the abovementioned report on a quarterly basis or earlier upon receipt of a written request from any of these agencies.

SECTION 6. The DA DTI, BOI, CDA and DOF, may collectively or individually conduct periodic inspection/review of agriculture and fisheries enterprises and import consolidators to ensure the exclusive utilization of the imported products by agriculture and fisheries enterprises. The inspection/review shall be conducted on a spot-review basis. Inspection is warranted on the following cases:

(a) Statistical information indicates misuse or diversion of imported commodities;

(b) Verified report from any third party; and

These agencies or any of these agencies conducting the review shall document and prepare a report for submission to DA not later than a week after the conclusion of this review. This report may also be used during the annual review referred in Section 4 of the main body of the EO.

Pursuant to the provision in Sec. 2 Rule VIII of this set of IRR, the DA shall notify in writing, the EIIB of the DOF about the pertinent facts gathered upon the conclusion of the review. On appropriate cases, the EIIB shall recommend that legal action be pursued against the enterprise or the import consolidator who violated the terms and conditions specified under this set of IRR.

RULE VIII

PENALTIES

SECTION 1. Any person, partnership, corporation, association and other juridical entity found circumventing the provisions of this set of IRRs shall suffer the penalty of imprisonment for a period of not less than six (6) months but not more than one (1) year, or a fine equivalent to two hundred percent (200%) of the value of the imported materials, or both, at the discretion of the court, and the accessory penalties of confiscation of the imported goods in favor of the government and revocation of the privileges given under this title.

In cases where the violator is a juridical entity, the officers responsible in the violation of this set of IRRs shall suffer the penalty of imprisonment prescribed in this section.

The importation of goods equivalent to or exceeding the declared assets of the single proprietorship, partnership, or farmers/fisherfolk organizations and associations or the authorized capital stock in case of corporations and cooperatives, and/or the resale of the imported goods shall be a prima facie evidence of the violation of the provisions of this set of IRRs.

SECTION 2. Based on the investigations by the appropriate offices, and on the results of the import monitoring mechanism established in this set of IRRs, information on actions by any entity considered by any person or the concerned agencies to be in violation of this set of IRRs shall be endorsed to the Economic Intelligence and Investigation Bureau (EIIB) for proper legal action. cdrep

SECTION 3. Any commodities under the custody of the BOC and which are determined to have been imported in violation of any of the provisions of this set of IRRs shall be confiscated in favor of the government of the Republic of the Philippines and disposed of according to the usual procedures of the BOC.

SECTION 4. Any government employee or official who knowingly issued a CE or CA to an enterprise which is not eligible under this set of IRRs shall be imposed the penalty of removal from service, demotion in rank, suspension for not more than one year without pay or fine in an amount not exceeding six months salary in addition to such other penalties imposed by other laws, rules and regulations which are violated.

ANNEX B

LIST OF AGRICULTURE AND FISHERY INPUTS, MACHINERY AND EQUIPMENT ELIGIBLE FOR DUTY-FREE IMPORTATION FOR FIVE (5) YEARS

(Certificates of Eligibility and Accreditation are not required)

HEADING H.S. CODE PRODUCT DESCRIPTION

NO.

01.02 0102.10 00 Pure-bred breeding animals (bovine)

01.03 0103.10 00 Pure-bred breeding animals (swine)

01.04 0104.10 00 Sheep

0104.20 10 Pure-bred breeding animals (goats)

01.05 0105.11 10 Chicks, for breeding (of the species Gallus domesticus

weighing not more than 185g)

0105.12 10 Turkeys, for breeding, (weighing not more than 185g)

0105.19 10 Ducks and Geese, for breeding (weighing not more than

185g)

0105.92 10 Chicken, for breeding (of the species Gallus domesticus

weighing not more than 2,000g)

0105.93 10 Chicken, for breeding (of the species Gallus domesticus

weighing more than 2,000g)

01.06 0106.00 10 Pure-bred breeding animals (other live animals)

03.01 0301.99 10 Milkfish or lapu-lapu fry (live)

0301.99 20 Milkfish breeder

04.07 0407.00 00 Birds' hatching eggs for breeding

05.11 0511.10 00 Bovine semen

0511.91 00 Products of fish or crustaceans, molluscs or other aquatic

invertebrates; dead animals of Chapter 3

0511.99 00 Other animal products not elsewhere specified or included

06.01 0601.10 00 Bulbs, tubers, tuberous roots, corms, crowns and

rhizomes, dormant

0601.20 00 Bulbs, tubers, tuberous roots, corms, crowns and

rhizomes, in growth or in flower; chicory plants and roots

06.02 0602.10 00 Unrooted cuttings and slips

0602.20 00 Trees, shrubs and bushes, grafted or not, of kinds which

bear edible fruit or nuts

0602.30 00 Rhododendrons and azaleas, grafted or not

0602.40 00 Roses, grafted or not

0602.90 00 Other, live plants, rooted cuttings and slips and mushroom

spawn

07.01 0701.10 00 Seed potatoes, fresh or chilled

07.13 0713.40 00 Lentils

08.01 0801.31 00 Cashew nuts in shell for planting

10.05 1005.10 00 Maize (corn) seed

10.08 1008.10 00 Buckwheat

1008.20 00 Millet

1008.30 00 Canary Seed

12.06 1206.00 00 Sunflower seeds, whether or not broken

12.07 1207.20 00 Cotton seeds

1207.30 00 Castor oil seeds

12.09 1209.21 00 Lucerne (alfalfa) seed

1209.22 00 Clover (Trifolium spp.) seed

1209.23 00 Fescue seed

1209.24 00 Kentucky blue grass (Poa pratensis L.) seed

1209.25 00 Rye grass (Lolium multiflorum Lam., Lolium perenne L.)

seed

1209.26 00 Timothy grass seed

1209.30 00 Seeds of herbaceous plants cultivated principally for their

flowers

1209.91 00 Vegetable seeds

1209.99 00 Other seeds, fruit and spores, of a kind used for sowing.

23.01 2301.10 00 Flours, meals and pellets, of meat or meat offal; greaves

(unfit for human consumption)

2301.20 00 Flours, meals and pellets, of fish or of crustaceans,

molluscs or other aquatic invertebrates

23.03 2303.10 10 Residues of starch manufacture and similar residues

23.04 2304.00 00 Oil-cake and other solid residues, whether or not ground

or in the form of pellets, resulting from the extraction of

soyabean oil.

23.09 2309.90 10 Feed additives; premixes; feed supplements

2309.90 20 Prawn feeds

30.02 3002.30 00 Vaccines for veterinary medicine

31.01 3101.00 00 Animal or vegetable fertilisers, whether or not mixed

together or chemically treated; fertilisers produced by the

mixing or chemical treatment of animal or vegetable

products.

31.03 3103.10 00 Superphosphates

3103.20 00 Basic slag

3103.90 00 Other mineral or chemical fertilisers, phosphatic.

31.04 3104.10 00 Carnalite, sylvite and other crude natural potassium salts

3104.20 00 Potassium chloride

3104.30 00 Potassium sulphate

3104.90 00 Other mineral or chemical fertiliser, potassic.

31.05 3105.10 00 Fertilisers in tablets or similar forms or in packages of a

gross weight not exceeding 10 kg.

3105.20 00 Mineral or chemical fertilisers containing the three

fertilising elements nitrogen, phosphorus and potassium

3105.30 00 Diammonium hydrogenorthophosphate (diammonium

phosphate)

3105.40 00 Ammonium dihydrogenorthophosphate (monoammonium

phosphate) and mixtures thereof with diammonium

hydrogenorthophosphate (diammonium phosphate)

3105.51 00 Other mineral or chemical fertilisers containing nitrates

and phosphates

3105.59 00 Other mineral or chemical fertilisers containing the two

fertilising elements nitrogen and phosphorous other than

3105.60 00 Mineral or chemical fertilisers containing the two

fertilising elements phosphorus and potassium

3105.90 00 Other fertilisers

38.08 3808.10 20 Intermediate preparations for the manufacture of

agricultural insecticides

3808.10 90 Other (insecticides, put up in forms or packings for retail

sale or as preparation articles)

3808.20 00 Fungicides

3808.30 00 Herbicides, anti-sprouting products and plant-growth

regulators

3808.40 00 Disinfectants

3808.90 00 Acaricide

Molluscicide

Nematicide

Bactericide

Bio-pesticides

38.24 3824.90 00 Fruit ripening retardant and chemical preparations for the

general well-being of animals or fish

39.25 3925.90 00 Pig/poultry slats

39.26 3926.90 20 Synthetic floats for fishing nets

3926.90 30 Poultry feeders

3926.90 90 Transportable grain storage

40.11 4011.91 10 New pneumatic tires, of rubber having a "herring-bone" or

similar tread of a kind used on agricultural tractor

4011.99 00 Agricultural tractor tires

76.12 7612.90 90 MVE cryogenic aluminum storage tank (semen tank)

82.08 8208.40 00 Knives and cutting blades for agricultural, horticultural or

forestry machines

84.07 8407.31 00 Reciprocating piston engines, of a cylinder capacity not

exceeding 50 cc, for pedestrian controlled tractors

8407.32 00 Reciprocating piston engines, of a cylinder capacity

exceeding 50 cc but not exceeding 250 cc, for pedestrian

controlled tractors

8407.33 00 Reciprocating piston engines, of a cylinder capacity

exceeding 250 cc but not exceeding 1,000 cc, for

pedestrian controlled tractors

8407.34 20 Reciprocating piston engines, of a cylinder capacity

exceeding 1,000 cc but not exceeding 1,100 cc, for

pedestrian controlled tractors

84.08 8408.10 00 Marine propulsion engines

8408.20 20 Compression-ignition internal combustion piston engines

of a kind used for the propulsion of pedestrian controlled

tractors of Chapter 87

8408.90 10 Compression-ignition internal combustion piston engines

(diesel or semi-diesel engines) rated at 25 hp and below,

other than marine propulsion engines or engines for the

propulsion of vehicles of Chapter 87

84.19 8419.31 00 Dryers for agricultural products including grain silos fitted

with mechanical and/or thermal equipment

84.24 8424.81 10 Drip irrigation systems (agricultural or horticultural

appliances)

8424.81 90 Agricultural sprayers

8424.90 10 Parts of the goods of subheading No. 8424.81 10

84.32 8432.10 00 Ploughs

8432.21 00 Disc harrows

8432.29 00 Other harrows, scarifiers, cultivators, weeders and hoes:

8432.30 00 Seeders, planters and transplanters

8432.40 00 Manure spreaders and fertiliser distributors

8432.80 00 Other agricultural, horticultural or forestry machinery for

soil preparation or cultivation

8432.90 00 Parts

84.33 8433.30 00 Other haymaking machinery

8433.40 00 Straw or fodder balers, including pick-up balers

8433.51 00 Combined harvester-threshers

8433.52 00 Other threshing machinery

8433.53 00 Root or tuber harvesting machines

8433.59 00 Other (cotton pickers and cotton ginning machines)

8433.60 00 Machines for cleaning sorting or grading eggs, fruit or

other agricultural produce

8433.90 00 Parts of heading No. 84.33

84.34 8434.10 00 Milking machines

8434.20 00 Dairy machinery

8434.90 00 Parts of milking machines and dairy machinery

84.36 8436.10 00 Machinery for preparing animal feeding stuffs

8436.21 00 Poultry incubators and brooders

8436.29 00 Other poultry-keeping machinery

8436.80 10 Automated horticultural climate control plant and

equipment

8436.80 90 Other agricultural, horticultural, forestry, bee-keeping

machinery, including germination plant fitted with

mechanical or thermal equipment

8436.91 00 Parts of poultry-keeping machinery or poultry incubators

and brooders

8436.99 00 Other parts of heading No. 84.36

84.37 8437.10 10 Machines for cleaning, sorting or grading seed, grain or

dried leguminous vegetables, for bread grains (e.g., wheat,

rye); winnowing and similar cleaning machines for seeds,

grains or dried leguminous vegetables

8437.10 90 Machinery for cleaning, sorting or grading seed, grain or

dried leguminous vegetables - other than for bread grains

(e.g., wheat and rye)

8437.80 10 Rice hullers and cone type rice mills; coffee and corn

mills, industrial type

8437.80 90 Other machinery used in the milling industry or for the

working of cereals or dried leguminous vegetables other

than those of HS Subheading 8437.80 10

8437.90 00 Parts of Sub heading Nos. 8437. 10 10 and 8437.80 90

84.38 8438.30 00 Machinery for sugar manufacture

8438.80 00 Machinery for processing of fish, crustaceans and

molluscs

84.81 8481.80 50 Hog nipple waterer

85.26 8526.10 00 Radar apparatus

8526.91 00 Radio navigational aid apparatus (e.g., radio buoy,

global positioning system, other marine electronic

equipment)

85.39 8539.49 00 Ultra-violet or infra-red lamps (ASA attraction lights)

85.41 8541.40 00 Photosensitive semiconductor devices, including

photovoltaic cells whether or not assembled in modules or

made up into panels

87.01 8701.10 10 Components, parts and/or accessories for assembly of

pedestrian controlled tractors

8701.10 90 Pedestrian controlled tractors other than those of

sub-heading 8701.10 10

87.04 8704.21 10 Refrigerated vans with compression-ignition internal

combustion piston engines, of g.v.w. not exceeding 5

tonnes

8704.22 11 Refrigerated vans with compression-ignition internal

combustion piston engines, of g.v.w. exceeding 5 tonnes

up to 6 tonnes

8704.22 91 Refrigerated vans with compression-ignition internal

combustion piston engines, of g.v.w. exceeding 6 tonnes

but not exceeding 20 tonnes

8704.23 10 Refrigerated vans with compression-ignition internal

combustion piston engines, of g.v.w. exceeding 20 tonnes

8704.31 10 Refrigerated vans with spark ignition internal combustion

piston engines, of g.v.w. not exceeding 5 tonnes

8704.32 11 Refrigerated vans with spark ignition internal combustion

piston engine, of g.v.w. exceeding 5 tonnes up to 6 tonnes

8704.32 91 Refrigerated vans with spark ignition internal combustion

piston engines, of g.v.w. exceeding 6 tonnes

87.16 8716.20 00 Self-loading or self-unloading trailers and semi-trailers

for agricultural purposes

89.01 8901.30 00 Refrigerated vessels, other than those of subheading No.

8901.90 10 Other vessels for the transport of goods and other vessels

for the transport of both persons and goods; over 500 GT

89.02 8902.00 10 Fishing vessels of 250 GT and above

Catcher boats

Fish carriers, etc.

94.06 9406.00 10 Greenhouses equipped with mechanical or thermal

equipment

95.07 9507.90 00 Other (purse seine nets and accessories)

ANNEX C

LIST OF AGRICULTURE AND FISHERIES INPUTS, MACHINERY AND EQUIPMENT ELIGIBLE FOR TARIFF-EXEMPT IMPORTATION FOR FIVE (5) YEARS

(All agriculture and fisheries enterprises must secure a Certificate of Eligibility and Import Consolidator must secure a Certificate of Accreditation)

HEADING H.S. CODE PRODUCT DESCRIPTION

NO.

07.13 0713.10 00 Peas (Pisum sativum, dried, shelled, whether or not

skinned or split)

0713.20 00 Chickpeas (garbanzos dried, shelled, whether or not

skinned or split)

0713.31 00 Beans of the species Vigna mungo (L.) Hepper or Vigna

radiata (L.) Wilczek

0713.33 00 Kidney beans, including white pea beans (Phaseolus

vulgaris)

12.01 1201.00 00 Soya beans, whether or not broken.

25.22 2522.20 00 Slaked lime

28.35 2835.25 10 Calcium hydrogenorthophosphate ("dicalcium phosphate")

feed grade

29.36 2936.10 00 Provitamins, unmixed

2936.21 00 Vitamin A and its derivatives, unmixed

2936.22 00 Vitamin B1 and its derivatives, unmixed

2936.23 00 Vitamin B2 and its derivatives, unmixed

2936.24 00 D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5)

and its derivatives, unmixed

2936.25 00 Vitamin B6 and its derivatives, unmixed

2936.26 00 Vitamin B12 and its derivatives, unmixed

2936.27 00 Vitamin C and its derivatives, unmixed

2936.28 00 Vitamin E and its derivatives, unmixed

2936.29 00 Other vitamins and their derivatives, unmixed

2936.90 00 Intermixture of vitamins and derivatives thereof, including

natural concentrates

29.37 2937.92 00 Oestrogens and progestogens

2937.99 00 Other hormones, natural or reproduced by synthesis;

derivatives thereof, used primarily as hormones; other

steroids used primarily as hormones

29.41 2941.10 00 Penicillins and their derivatives with a penicillanic acid

structure; salts thereof

2941.20 00 Streptomycins and their derivatives; salts thereof

2941.30 00 Tetracyclines and their derivatives; salts thereof

2941.40 00 Chloramphenicol and its derivatives; salts thereof

2941.50 00 Erythromycin and its derivatives; salts thereof

2941.90 00 Other antibiotics

30.03 3003.10 00 Medicaments containing penicillins or derivatives thereof,

with a penicillanic acid structure, or streptomycins or their

derivatives, not put up in measured doses or packings for

retail sale

3003.20 00 Medicaments containing other antibiotics not put up in

measured doses or packings for retail sale

3003.39 00 Medicaments containing hormones or other products of

heading No. 29.37 but not containing antibiotics other than

3003.31 00 not put up in measured doses or packings for

retail sale

3003.90 00 Other medicaments, not put up in measured doses or

packings for retail sale

30.04 3004.10 00 Medicaments containing penicillins or derivatives thereof,

with a penicillanic acid structure, or streptomycins or their

derivatives, put up in measured doses or packings for

retail sale

3004.20 00 Medicaments containing other antibiotics put up in

measured doses or packings for retail sale

3004.32 00 Medicaments containing adrenal cortical hormones put up

in measured doses or packings for retail sale

3004.39 00 Medicaments containing hormones or other products of

heading No. 29.37 but not containing antibiotics other than

3004.32 00 put up in measured doses or packings for retail

sale

3004.50 00 Other medicaments containing vitamins or other products

of heading No. 29.36

3004.90 90 Other medicaments, other than 3004.90 10 and 3004.90

20, put up in measured doses or packings for retail sale

31.02 3102.10 00 Urea, whether or not in aqueous solution

3102.21 00 Ammonium sulphate

3102.29 00 Double salts and mixture of ammonium sulphate and

ammonium nitrate

3102.30 00 Ammonium nitrate, whether or not in aqueous solution

3102.40 00 Mixtures of ammonium nitrate with calcium carbonate or

other inorganic non-fertilising substances

3102.50 00 Sodium nitrate

3102.60 00 Double salts and mixtures of calcium nitrate and

ammonium nitrate

3102.70 00 Calcium cyanamide

3102.80 00 Mixture of urea and ammonium nitrate in aqueous solution

or ammoniacal solution

3102.90 00 Other, mineral or chemical fertilisers, nitrogenous

including mixtures not specified in the forgoing

subheadings of 31.02

39.17 3917.21 00 Tubes, pipes and hoses of polymers of ethylene, rigid

3917.22 00 Tubes, pipes and hoses of polymers of propylene, rigid

3917.23 00 Tubes, pipes and hoses of polymers of vinyl chloride,

rigid

3917.29 00 Other plastic tubes, pipes and hoses, rigid

3917.31 00 Plastic flexible tubes, pipes and hoses having a minimum

burst pressure of 27.6 MPa

3917.32 90 Other plastic tube, pipes and hoses not reinforced or

otherwise combined with other materials, without fittings,

other than 3917.32 10

3917.33 00 Other plastic tubes, pipes and hoses not reinforced or

otherwise combined with other materials, with fittings

3917.39 00 Other plastic tubes, pipes and hoses other than 3917.10 00

to 3917.33 00

3917.40 00 Plastic fittings

39.23 3923.10 00 Plastic boxes, cases, crates & similar articles

3923.21 90 Sacks and bags, of polymers of ethylene other than

3923.29 90 Sacks and bags, of other plastics, other than 3923.29 10

3923.30 00 Carboys, bottles, flasks, and similar articles, of plastics,

other than polycarbonate

3923.50 00 Plastic stoppers, lids, caps and other closures

39.25 3925.10 00 Reservoirs, tanks, vats and similar containers, of a

capacity exceeding 300 1.

40.10 4010.11 00 Conveyor belts or belting, of vulcanized rubber,

reinforced only with metal

4010.12 00 Conveyor belts or belting, of vulcanized rubber,

reinforced only with textile materials

4010.13 00 Conveyor belts or belting, of vulcanized rubber,

reinforced only with plastics

4010.19 00 Other conveyor belts or belting, of vulcanized rubber

40.16 4016.94 00 Boat or dock fenders, whether or not inflatable, of

vulcanized rubber

4016.99 90 Rubber parts for agricultural/fishery machinery, equipment

and vehicles

40.17 4017.00 00 Articles of hard rubber for agriculture or fishery use

48.11 4811.40 00 Wax paper

48.19 4819.10 00 Cartons, boxes and cases, of corrugated paper or paper

board

4819.20 00 Folding cartons, boxes and cases, of non-corrugated paper

or paper boards

4819.30 00 Sacks and bags, having a base width of 40 cm or more

4819.40 00 Other sacks and bags, including cones

4819.50 00 Other packing containers, including record sleeves

73.12 7312.10 90 Purse seine cable

73.14 7314.12 00 Endless bands for machinery, of stainless steel

7314.13 00 Other endless bands for machinery

7314.14 00 Other woven cloth, of stainless steel

73.15 7315.89 10 Anchor chain

73.16 7316.00 00 Parachute anchors

73.26 7326.90 10 Ships' rudders, of steel

82.01 8201.10 00 Spades and shovels

8201.20 00 Forks

8201.30 00 Mattocks, picks, hoes and rakes

8201.40 00 Axes, bill hooks and similar hewing tools

8201.50 00 Secateurs and similar one-handed pruners and shears

(including poultry shears)

8201.60 00 Hedge shears, two-handed pruning shears and similar

two-handed shears

8201.90 00 Other hand tools of a kind used in agriculture, horticulture

or forestry

84.09 8409.91 00 Parts suitable for use solely or principally with

spark-ignition internal combustion piston engines

8409.99 00 Other parts suitable for use solely or principally with the

engines of heading Nos. 84.07 or 84.08

84.13 8413.20 00 Hand pumps, other than those of subheading No. 8413.11

00 or 8413.19 00

8413.50 00 Other reciprocating positive displacement pumps

8413.60 00 Other rotary positive displacement pumps

8413.70 90 Other centrifugal pumps (e.g., hydraulic pump, brine

water pump)

8413.81 00 Other pumps for liquids (e.g., hydraulic Pumps)

8413.82 00 Liquid elevators

8413.91 90 Parts of pumps of Subheading Nos. 8413.50 00, 8413.60

00, 8413.70 90 and 8413.81 00

8413.92 00 Parts of liquid elevators

84.14 8414.30 00 Compressors of a kind used in refrigerating equipment

84.18 8418.10 90 Combined refrigerator-freezers, fitted with external door,

other than of the household type

8418.30 00 Freezers of the chest type, not exceeding 800 1 capacity

8418.69 90 Cold storage

8418.99 00 Other parts of 8418.10 90; 8418.30 00; and 8418.69 90

84.22 8422.20 00 Machinery for cleaning or drying bottles or other

containers

8422.30 00 Machinery for filling, closing, sealing or labelling bottles,

cans, boxes, bags or other containers; machinery for

capsuling bottles, jars, tubes and similar containers;

machinery for aerating beverages

8422.40 00 Other packing or wrapping machinery (including

heat-shrink wrapping machinery)

8422.90 00 Parts of heading Nos. 8422.30 00 and 8422.40 00

84.23 8423.20 00 Scales for continuous weighing of goods on conveyors

8423.30 00 Constant weight scales and scales for discharging a

predetermined weight of material into a bag or container,

including hopper scales

8423.82 00 Other weighing machinery having a maximum weighing

capacity exceeding 30 kg. but not exceeding 5,000 kg

8423.89 00 Other weighing machinery having a maximum weighing

capacity exceeding 5,000 kg.

8423.90 00 Weighing machine weights of all kinds; parts of weighing

machinery

84.25 8425.31 00 Other winches powered by electric motor

8425.39 00 Electrical/hydraulic winches, purse seine winches

84.26 8426.11 00 Overhead travelling cranes on fixed support

8426.12 00 Mobile lifting frames on tyres and straddle carriers

8426.19 00 Other cranes

84.27 8427.10 00 Self-propelled trucks powered by an electric motor

8427.20 00 Other self-propelled trucks

8427.90 00 Other trucks

84.28 8428.20 00 Pneumatic elevators and conveyors

Other continuous-action elevators and conveyors, for

goods or materials:

8428.31 00 Specially designed for underground use

8428.32 00 Other, bucket type

8428.33 00 Other, belt type

8428.39 00 Other

8428.50 00 Mine wagon pushers, locomotive or wagon traversers,

wagon tippers and similar railway wagon handling

equipment

8428.90 00 Other machinery

84.31 8431.20 00 Parts of machinery of heading No. 84.27

8431.31 00 Of lifts, skip hoists or escalators, of machinery of heading

No. 84.28

8431.39 00 Other parts of machinery of heading No. 84.28

8431.41 00 Buckets, shovels, grabs and grips

8431.49 90 Other parts

84.79 8479.20 00 Machinery for the extraction or preparation of animal or

fixed vegetable fats or oils

8479.90 00 Parts of 8479.20 00

84.81 8481.10 00 Pressure-reducing valves

8481.20 00 Valves for oleohydraulic or pneumatic transmission

8481.30 00 Check valves

8481.40 00 Safety or relief valves (e.g., for refer system)

8481.80 20 Gate valves

84.83 8483.40 00 Gears and gearing, other than toothed wheels, chain

sprockets and other transmission elements presented

separately; ball or roller screws; gear boxes and other

speed changers, including torque converters

8483.50 00 Flywheels and pulleys, including pulley blocks

84.85 8485.10 00 Ships' or boats' propellers and blades therefor

85.01 8501.10 00 Motors of an output not exceeding 37.5 W

8501.20 00 Universal AC/DC motors of an output exceeding 37.5 W

8501.31 00 Other DC motors; DC generators of an output not

exceeding 750 W

8501.32 00 Other DC motors; DC generators of an output exceeding

750 W but not exceeding 75 kW

8501.33 00 Other DC motors; DC generators of an output exceeding

75 kW but not exceeding 375 kW

8501.34 00 Other DC motors; DC generators of an output exceeding

375 kW

8501.40 00 Other AC motors, single-phase

8501.51 00 Other AC motors, multi-phased of an output not exceeding

750 W

8501.52 00 Other AC motors, multi-phased of an output exceeding

750 W but not exceeding 75 kW

8501.53 00 Other AC motors, multi-phased of an output exceeding 75

8501.61 00 AC generator (alternators) of an output not exceeding 75

kVA

8501.62 00 AC generators (alternators) of an output exceeding 75 kVA

but not exceeding 375 kVA

8501.63 00 AC generators (alternators) of an output exceeding 375

kVA but not exceeding 750 kVA

8501.64 00 AC generators (alternators) of an output exceeding 750

kVA

85.02 8502.11 00 Generating sets with compression-ignition, internal

combustion piston engines (diesel or semi-diesel) engines

of an output not exceeding 75 kVA

8502.20 00 Generating sets with spark-ignition internal combustion

piston engines

8502.31 00 Wind powered, generating set

85.03 8503.00 00 Parts suitable for use solely or principally with the

machines of heading No. 85.01 or 85.02

85.04 8504.40 00 Static converters

85.25 8525.10 10 Transmission apparatus other than apparatus for

radio-broadcasting or television

87.01 8701.20 00 Road tractors for semi-trailers

8701.30 00 Track-laying tractors

8701.90 00 Other wheeled tractors

87.04 8704.10 00 Dumpers designed for off-highway use

89.05 8905.90 00 Floats,

Light boats and accessories

Skiff boats (for pulling nets)

89.06 8906.00 00 Life boats

90.18 9018.31 00 Syringes, with or without needles

9018.32 00 Tubular metal needles and needles for sutures

9018.90 00 Other instruments and appliances

94.05 9405.40 20 Searchlights and other spotlights

95.07 9507.10 00 Fishing rods

9507.20 00 Fish hooks, whether or not snelled

9507.30 00 Fishing reels

HELP CENTER

CONTACT INFORMATION

Department of Agrarian Reform
Elliptical Road, Diliman
Quezon City, Philippines

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HELP CENTER

CONTACT INFORMATION

Department of Agrarian Reform Elliptical Road, Diliman Quezon City, Philippines

Copyright Information

Department of Agrarian Reform
Elliptical Road, Diliman
Quezon City, Philippines