2010 - 2017 Executive Orders

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February 2, 2017
EXECUTIVE ORDER NO. 13
STRENGTHENING THE FIGHT AGAINST ILLEGAL GAMBLING AND CLARIFYING THE

JURISDICTION AND AUTHORITY OF CONCERNED AGENCIES IN THE REGULATION AND
LICENSING OF GAMBLING AND ONLINE GAMING FACILITIES, AND FOR OTHER PURPOSES
WHEREAS, the State condemns the existence of illegal gambling activities as a widespread social
menace and source of corruption, as it has become an influential factor in an individual's disregard for the
value of dignified work, perseverance and thrift:
WHEREAS, Presidential Decree (PD) No. 1602 (s. 1978) defines illegal gambling activities and
imposes penalties upon persons who take part in and knowingly permit illegal and unauthorized forms of
gambling;
WHEREAS, PD No. 1869 (s. 1983), as amended, granted the Philippine Amusement and Gaming
Corporation (PAGCOR) the privilege and right to operate and license gambling casinos, gaming clubs and
other similar recreation or amusement places and gaming pools, whether on land or sea, within the
territorial jurisdiction of the Philippines, while providing that its regulatory authority shall not extend to
those authorized, licensed and regulated by, in, and under existing franchises or other regulatory bodies,
special laws, and local government units;
WHEREAS, Republic Act (RA) No. 7922 created the Cagayan Economic Zone Authority (CEZA)
to manage and operate the Cagayan Special Economic Zone and Free Port and authorizes it to operate on
its own, either directly or through a subsidiary entity, or license to others, tourism-related activities,
including games and amusements such as gambling casinos;
WHEREAS, RA No. 9490, as amended by RA No. 10083, created the Aurora Pacific Economic
Zone and Freeport Authority (APECO) to manage and operate the Aurora Pacific Economic Zone and
Freeport, and authorized it to operate on its own, either directly or through a subsidiary entity, or
concession or license to others, tourism-related activities, including games and amusements such as
casinos and online game facilities;
WHEREAS, RA No. 9728 created the Authority of the Freeport Area of Bataan (AFAB) to
manage and operate the Freeport Area of Bataan, and authorized it to operate on its own, either directly or
through a license to other tourism-related activities, including games, amusements, recreational and sports
facilities, subject to the approval and supervision of the PAGCOR;
WHEREAS, confusion with regard to the jurisdiction and scope of authority of the different
gambling regulators contributes to the proliferation of illegal gambling and gaming;
Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia (2017.1) 1
WHEREAS, clarifying the extent of authority of gambling regulators, particularly with regard to
online gambling, will not only facilitate the detection and suppression of unauthorized gambling activities,
but will also help ensure that gambling regulators act within the bounds of their respective mandates, as
well as strengthen the efforts of the National Government to monitor and collect revenues from legitimate
gambling activities;
WHEREAS, Section 17 of Article VII of the 1987 Constitution states that the President shall have
control over all executive departments, and shall ensure that the laws are faithfully executed;
NOW, THEREFORE, I, RODRIGO ROA DUTERTE, President of the Republic of the

Philippines, by virtue of the powers vested in me by the Constitution and existing laws, do hereby order:
SECTION 1. Law Enforcement and Government Agencies to Curb Illegal Gambling. — The
Philippine National Police (PNP), the National Bureau of Investigation (NBI) and other law enforcement
agencies are hereby ordered to intensify the fight against illegal gambling, in coordination with concerned
agencies such as the Department of Justice (DOJ), Department of the Interior and Local Government
(DILG), and the Department of Information and Communications Technology (DICT). AIDSTE
The same law enforcement agencies are further directed to coordinate and promptly act on requests
of gambling regulatory authorities to investigate and put a stop to illegal gambling activities in their
respective jurisdictions.
SECTION 2. Illegal Gambling Defined. — Pursuant to existing laws, "illegal gambling" is

committed by any person who, in any manner, shall directly or indirectly take part in any game scheme,
regardless of whether winning thereat is dependent upon chance or skill or both, wherein wagers
consisting of money, articles of value or representative of value are at stake or made, when such game
scheme is not authorized or licensed by the government agency duly empowered by law or its charter to
license or authorize the conduct of such games, or is conducted in a manner that violates the terms and
conditions duly prescribed by the said government agency.
All gambling activities, and activities and services directly or indirectly related to or in support of
such gambling activities, conducted beyond the territorial jurisdiction of the government authority which
issued the license therefor, shall be dealt with as illegal gambling.
SECTION 3. Clarification on Online Gambling. — No duly licensed online gambling

operator, or provider of activities and services related to or in support of online gambling activities, shall
directly or indirectly allow persons who are physically located outside the territorial jurisdiction of the
licensing authority to place bets, or in any way participate, in the games conducted by such operator,
whether through an online portal or similar means. Nothing herein, however, shall prohibit the duly
licensed online gambling operator from allowing the participation of persons physically located outside
Philippine territory.
The license to operate online gambling granted to qualified operators shall not be assigned, shared,
leased, transferred, sold or encumbered to any other party. Any gambling operator desiring to operate
outside the jurisdiction of the government authority which issued its existing license shall apply for a
separate license with the appropriate authority.
SECTION 4. Oversight Function. — The Office of the President, through its duly authorized
representative, shall exercise oversight in the implementation of this Order. As may be necessary, such
representative shall, in coordination with relevant agencies, recommend to the President the issuance of
rules, regulations and directives for the suppression of illegal gambling and the improvement of
government efforts to raise revenue from legitimate gambling activities.
All government agencies and authorities such as PAGCOR, CEZA, AFAB, APECO, Bureau of
Internal Revenue, Bureau of Immigration, Bureau of Customs, Anti-Money Laundering Council, DILG,
DICT, and Philippine Economic Zone Authority, are hereby directed to fully cooperate with and lend their
assistance to the Office of the President or its duly authorized representative in the performance of the
tasks and functions herein provided.
SECTION 5. Reporting Requirement. — PAGCOR, CEZA, AFAB, APECO and other similar
regulatory entities, in coordination with the relevant law enforcement agencies, shall submit to the Office
of the President, through the authorized representative mentioned in Section 4 above, a consolidated report
on the progress of the fight against illegal gambling in their respective jurisdictions, within six (6) months
from the effective date of this Order and every six (6) months thereafter.
SECTION 6. Funding. — The amounts necessary to carry out the provisions of this Order
shall be taken from available appropriations in the CY 2017 General Appropriations Act of the concerned
agencies, subject to applicable budgetary rules and regulations. Thereafter, appropriations for the
implementation of this Order shall be incorporated in the regular budget of the concerned agencies.
SECTION 7. Repeal. — All executive orders, rules and regulations and other issuances or
parts thereof which are inconsistent with this Executive Order, are hereby revoked, amended, or modified
accordingly.
SECTION 8. Separability. — If any provision of this Executive Order is declared invalid or

unconstitutional the other provisions not affected thereby shall remain valid and subsisting.
SECTION 9. Effectivity. — This Executive Order shall take effect immediately upon its
publication in a newspaper of general circulation.
DONE in the City of Manila, this 2nd day of February, in the year of Our Lord, Two Thousand
and Seventeen. AaCTcI
Published in the Official Gazette, Vol. 113, No. 7, Page 1403 on February 13, 2017.
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July 23, 2016
OPERATIONALIZING IN THE EXECUTIVE BRANCH THE PEOPLE'S CONSTITUTIONAL RIGHT

TO INFORMATION AND THE STATE POLICIES TO FULL PUBLIC DISCLOSURE AND
TRANSPARENCY IN THE PUBLIC SERVICE AND PROVIDING GUIDELINES THEREFOR
WHEREAS, pursuant to Section 28, Article II of the 1987 Constitution, the State adopts and
implements a policy of full public disclosure of all its transactions involving public interest, subject to
reasonable conditions prescribed by law;
WHEREAS, Section 7, Article III of the Constitution guarantees the right of the people to
information on matters of public concern;
WHEREAS, the incorporation of this right in the Constitution is a recognition of the fundamental
role of free and open exchange of information in a democracy, meant to enhance transparency and
accountability in government official acts, transactions, or decisions;
WHEREAS, the Executive Branch recognizes the urgent need to operationalize these Constitutional
provisions;
WHEREAS, the President, under Section 17, Article VII of the Constitution, has control over all
executive departments, bureaus and offices, and the duty to ensure that the laws be faithfully executed;
WHEREAS, the Data Privacy Act of 2012 (R.A. 10173), including its implementing Rules and
Regulations, strengthens the fundamental human right of privacy and of communication while ensuring the
free flow of information to promote innovation and growth;
NOW, THEREFORE, I, RODRIGO ROA DUTERTE, President of the Philippines, by virtue of the
powers vested in me by the Constitution and existing laws, do hereby order:
SECTION 1. Definition. — For the purpose of this Executive Order, the following terms shall
mean:
(a) "Information" shall mean any records, documents, papers, reports, letters, contracts,
minutes and transcripts of official meetings, maps, books, photographs, data, research
materials, films, sound and video recordings, magnetic or other tapes, electronic data,
computer-stored data, or any other like or similar data or materials recorded, stored or
archived in whatever format, whether offline or online, which are made, received, or
kept in or under the control and custody of any government office pursuant to law,
executive order, and rules and regulations or in connection with the performance or
transaction of official business by any government office.
(b) "Official record/records" shall refer to information produced or received by a public

officer or employee, or by a government office in an official capacity or pursuant to a
public function or duty.
(c) "Public record/records" shall include information required by laws, executive orders,
rules, or regulations to be entered, kept and made publicly available by a government
office. DETACa
SECTION 2. Coverage. — This order shall cover all government offices under the Executive
Branch, including but not limited to the national government and all its offices, departments, bureaus, and
instrumentalities, including government-owned or -controlled corporations, and state universities and
colleges. Local Government Units (LGUs) are enjoined to observe and be guided by this Order.
SECTION 3. Access to Information. — Every Filipino shall have access to information,

official records, public records, and documents and papers pertaining to official acts, transactions or
decisions, as well as to government research data used as basis for policy development.
SECTION 4. Exception. — Access to information shall be denied when the information falls
under any of the exceptions enshrined in the Constitution, existing laws or jurisprudence.
The Department of Justice and the Office of the Solicitor General are hereby directed to prepare an
inventory of such exceptions and submit the same to the Office of the President within thirty (30) calendar
days from the date of effectivity of this Order.
The Office of the President shall thereafter immediately circularize the inventory of exceptions for
the guidance of all government offices and instrumentalities covered by this Order and the general public.
Said inventory of exceptions shall periodically be updated to properly reflect any change in existing
law and jurisprudence and the Department of Justice and the Office of the Solicitor General are directed to
update the inventory of exceptions as the need to do so arises, for circularization as hereinabove stated.
SECTION 5. Availability of SALN. — Subject to the provisions contained in Sections 3 and 4

of this Order, all public officials are reminded of their obligation to file and make available for scrutiny
their Statements of Assets, Liabilities and Net Worth (SALN) in accordance with existing laws, rules and
regulations, and the spirit and letter of this Order.
SECTION 6. Application and Interpretation. — There shall be a legal presumption in favor of

access to information, public records and official records. No request for information shall be denied
unless it clearly falls under any of the exceptions listed in the inventory or updated inventory of exceptions
circularized by the Office of the President as provided in Section 4 hereof.
The determination of the applicability of any of the exceptions to the request shall be the
responsibility of the Head of the Office which has custody or control of the information, public record or
official record, or of the responsible central or field officer duly designated by him in writing.
In making such determination, the Head of the Office or his designated officer shall exercise
reasonable diligence to ensure that no exception shall be used or availed of to deny any request for
information or access to public records or official records if the denial is intended primarily and purposely
to cover up a crime, wrongdoing, graft or corruption.
SECTION 7. Protection of Privacy. — While providing access to information, public records,

and official records, responsible officials shall afford full protection to an individual's right to privacy as
follows:
(a) Each government office per Section 2 hereof shall ensure that personal information in
its custody or under its control is disclosed or released only if it is material or relevant
to the subject matter of the request and its disclosure is permissible under this Order or
existing laws, rules or regulations;
(b) Each government office must protect personal information in its custody or control by
making reasonable security arrangements against leaks or premature disclosure of
personal information which unduly exposes the individual whose personal information
is requested to vilification, harassment or any other wrongful acts; and
(c) Any employee or official of a government office per Section 2 hereof who has access,
authorized or unauthorized, to personal information in the custody of the office must
not disclose that information except when authorized under this Order or pursuant to
existing laws, rules or regulations.
SECTION 8. People's Freedom of Information (FOI) Manual. — For the effective

implementation of this Order, every government office is directed to prepare within one hundred twenty
(120) calendar days from the effectivity of this Order, its own People's FOI Manual, which shall include,
among others, the following information:
(a) The location and contact information of the head, regional, provincial, and field offices,
and other established places where the public can submit requests to obtain
information;
(b) The person or officer responsible for receiving requests for information;
(c) The procedure for the filing and processing of the request, as provided in the
succeeding Section 9 of this Order;
(d) The standard forms for the submission of requests and for the proper acknowledgment
of such requests;
(e) The process for the disposition of requests;
(f) The procedure for administrative appeal of any denial of request for access to
information; and
(g) The schedule of applicable fees.
SECTION 9. Procedure. — The following procedure shall govern the filing and processing of
request for access to information:
(a) Any person who requests access to information shall submit a written request to the
government office concerned. The request shall state the name and contact information
of the requesting party, provide valid proof of his identification or authorization,
reasonably describe the information requested, and the reason for, or purpose of, the
request for information: Provided, that no request shall be denied or refused acceptance
unless the reason for the request is contrary to law, existing rules and regulations, or it
is one of the exceptions contained in the inventory of exceptions as hereinabove
provided.
(b) The public official receiving the request shall provide reasonable assistance, free of
charge, to enable all requesting parties, particularly those with special needs, to comply
with the request requirements under this Section.
(c) The request shall be stamped by the government office, indicating the date and time of
receipt and the name, rank, title or position of the receiving public officer or employee
with the corresponding signature, and a copy thereof furnished to the requesting party.
Each government office shall establish a system to trace the status of all requests for
information received by it.
(d) The government office shall respond to a request fully compliant with the requirements
of sub-section (a) hereof as soon as practicable but not exceeding fifteen (15) working
days from the receipt thereof. The response mentioned above refers to the decision of
the office concerned to grant or deny access to the information requested.
(e) The period to respond may be extended whenever the information requested requires
extensive search of the government office's records facilities, examination of
voluminous records, the occurrence of fortuitous events or other analogous cases. The
government office shall notify the person making the request of such extension, setting
forth the reasons for the extension. In no case shall the extension go beyond twenty (20)
working days counted from the end of the original period, unless exceptional
circumstances warrant a longer period.
(f) Once a decision is made to grant the request, the person making the request shall be
notified of such decision and directed to pay any applicable fees.
SECTION 10. Fees. — Government offices shall not charge any fee for accepting requests for
access to information. They may, however, charge a reasonable fee to reimburse necessary costs, including
actual costs of reproduction and copying of the information requested, subject to existing rules and
regulations. In no case shall the applicable fees be so onerous as to defeat the purpose of this Order.
SECTION 11. Identical or Substantially Similar Requests. — The government office shall not
be required to act upon an unreasonable subsequent identical or substantially similar request from the
same requesting party whose request has already been previously granted or denied by the same
government office. ATICcS
SECTION 12. Notice of Denial. — If the government office decides to deny the request, wholly
or partially, it shall, as soon as practicable and within fifteen (15) working days from the receipt of the
request, notify the requesting party of the denial in writing. The notice shall clearly set forth the ground or
grounds for denial and the circumstances on which the denial is based. Failure to notify the requesting
party of the action taken on the request within the period herein provided shall be deemed a denial of the
request for access to information.
SECTION 13. Remedies in Case of Denial of Request for Access to Information. — A person
whose request for access to information has been denied may avail himself of the remedies set forth
below:
(a) Denial of any request for access to information may be appealed to the person or office
next higher in authority, following the procedure mentioned in Section 8 (f) of this
Order: Provided, that the written appeal must be filed by the same person making the
request within fifteen (15) calendar days from the notice of denial or from the lapse of
the relevant period to respond to the request.
(b) The appeal shall be decided by the person or office next higher in authority within
thirty (30) working days from the filing of said written appeal. Failure of such person or
office to decide within the afore-stated period shall be deemed a denial of the appeal.
(c) Upon exhaustion of administrative appeal remedies, the requesting party may file the
appropriate judicial action in accordance with the Rules of Court.
SECTION 14. Keeping of Records. — Subject to existing laws, rules, and regulations,
government offices shall create and/or maintain accurate and reasonably complete records of important
information in appropriate formats, and implement a records management system that facilitates easy
identification, retrieval and communication of information to the public.
SECTION 15. Administrative Liability. — Failure to comply with the provisions of this Order
may be a ground for administrative and disciplinary sanctions against any erring public officer or
employee as provided under existing laws or regulations.
SECTION 16. Implementing Details. — All government offices in the Executive Branch are
directed to formulate their respective implementing details taking into consideration their mandates and
the nature of information in their custody or control, within one hundred twenty (120) days from the
effectivity of this Order.
SECTION 17. Separability Clause. — If any section or part of this Order is held
unconstitutional or invalid, the other sections or provisions not otherwise affected shall remain in full
force or effect.
SECTION 18. Repealing Clause. — All orders, rules and regulations, issuances or any part
thereof inconsistent with the provisions of this Executive Order are hereby repealed, amended or modified
accordingly: Provided, that the provisions of Memorandum Circular No. 78 (s. 1964), as amended, shall
not be deemed repealed pending further review.
SECTION 19. Effectivity. — This Order shall take effect immediately upon publication in a
newspaper of general circulation.
DONE in the City of Manila, this 23rd day of July, in the year of Our Lord, Two Thousand and
Sixteen.
March 22, 2016
ADOPTING A COMPENSATION AND POSITION CLASSIFICATION SYSTEM (CPCS) AND A

GENERAL INDEX OF OCCUPATIONAL SERVICES (IOS) FOR THE GOCC SECTOR COVERED BY
REPUBLIC ACT NO. 10149 AND FOR OTHER PURPOSES
WHEREAS, Presidential Decree No. 1597 (s. 1978) required all agencies in the Executive Branch,
including all GOCCs, both Chartered and Non-chartered, to observe such guidelines and policies as may
be issued by the President governing compensation and position classification systems;
WHEREAS, Section 5, Article IX-B of the 1987 Constitution mandates that "Congress shall
provide for the standardization of compensation of government officials and employees, including those in
government-owned or -controlled corporations with original charters, taking into account the nature of the
responsibilities pertaining to, and the qualifications required for their positions;"
WHEREAS, Joint Resolution No. 4, (s. 2009) of the Senate and the House of Representatives
authorized the President to modify the existing CPCS of civilian personnel in the government, which
includes all GOCCs, both Chartered and Non-chartered, and reiterated the continuing applicability and
enforceability of PD No. 1597;
WHEREAS, under Republic Act (R.A.) No. 10149, or the GOCC Governance Act of 2011, the
Governance Commission for Government-Owned or -Controlled Corporations (GCG), as the central
advisory, monitoring, and oversight body with authority to formulate, implement and coordinate policies
to govern GOCCs has been mandated to:
a. Classify GOCCs as may be necessary to guide it in exercising its powers and functions;
b. Conduct compensation studies, develop and recommend to the President a competitive

compensation and remuneration system which shall attract and retain talent, at the same
time allowing the GOCC to be financially sound and sustainable; and
c. Develop a CPCS which shall apply to all officers and employees of GOCCs whether
under the Salary Standardization Law or exempt therefrom, and shall consist of classes
of positions grouped into such categories as the GCG may determine, subject to
approval of the President; TIADCc
WHEREAS, Section 9 of R.A. No. 10149 provides that, any law to the contrary notwithstanding,
no GOCC shall be exempt from the coverage of the CPCS developed by the GCG under said Act; and
WHEREAS, the GCG, after having conducted the requisite compensation studies, has developed
the CPCS for GOCCs and submitted the same to the President for approval.
NOW, THEREFORE, I, BENIGNO S. AQUINO III, President of the Philippines, by virtue of the
powers vested in me by the Constitution and by law, do hereby order:
SECTION 1. The CPCS and Index of Occupational Services (IOS) Framework for the GOCC
Sector. — The CPCS and the IOS Framework for the GOCC Sector (attached hereto) are hereby approved
and made effective to all GOCCs, GFIs, GICPs/GCEs (hereinafter referred to as "GOCCs"), including
their subsidiaries, which are covered by R.A. No. 10149.
SECTION 2. Collective Bargaining Agreements (CBAs) and Collective Negotiation

Agreements (CNA) in the GOCC Sector. — While recognizing the constitutional right of workers to
self-organization, collective bargaining and negotiations, the Governing Boards of all covered GOCCs,
whether Chartered or Non-chartered, may not negotiate with their officers and employees the economic
terms of their CBAs.
CNA Incentives, which primarily cover savings from the COBs of Chartered GOCCs, shall
continue to be governed by the policies and guidelines established by the DBM, but shall now be extended
to cover non-chartered GOCCs to promote uniformity of allowable incentives within the GOCC Sector.
Incentives allowed by the CSC such as, but not limited to, the Program on Awards and Incentives for
Service Excellence, shall continue to be governed by the policies and guidelines of CSC, as well as other
pertinent laws, rules and regulations.
SECTION 3. Implementing Agency. — The CPCS shall be implemented and administered by

GCG, and supplemented with the necessary implementing rules and guidelines on matters such as, but not
limited to, hiring rates, promotions, overtime pay, night shift differential, merit increases, and Early
Retirement Incentive Programs (ERIPs), taking into consideration prevailing practices in the private sector
and the principles provided in the CPCS and in this Order.
SECTION 4. Funding and Implementation. — Implementation of the compensation

adjustments shall depend on the financial capability of the GOCC and their corporate operating budget
(COB) as approved by the GCG and those approved by the Department of Budget and Management
(DBM) for entities receiving allocations or subsidies from the National Government.
SECTION 5. Non-Diminution of Authorized Salaries. — In the implementation of the CPCS,

there shall be no diminution in the authorized salaries as of 31 December 2015 for incumbent officers and
employees.
SECTION 6. Additional Incentives outside the CPCS. — Pursuant to Section 10 of R.A. No.
10149, the GCG may recommend for the President's approval, incentives outside of the CPCS for certain
position titles in consideration of the good performance of the GOCC: Provided, That no incentives shall
be granted unless the GOCC has fully paid all taxes for which it is liable, and the GOCC has declared and
paid all the dividends required to be paid under its charter or any other law.
SECTION 7. Early Retirement Incentive Plan (ERIP). — All Officers and Employees covered
by the CPCS who voluntarily elect to be retired or may be separated from the service, as part of the
performance by GCG of its mandate under Section 5 (a) of R.A. No. 10149 to rationalize, reorganize,
merge, or restructure a GOCC, shall be granted the following early retirement incentive in addition to
retirement or separation benefits under existing laws:
Government Service Rates

First 20 years 1.00 x BMP* x No. of years
20 years and 1 day to 30 years 1.25 x BMP x No. of years
30 years and 1 day and above 1.50 x BMP x No. of years
*Basic Monthly Pay (BMP)
SECTION 8. Transitory Provision. — Notwithstanding the effectivity of the CPCS, all
GOCCs that have not been subjected to rationalization or reorganization and those covered by pending
recommendations from the GCG for abolition, dissolution, or privatization, shall maintain their current
compensation framework.
SECTION 9. Repeal. — All orders, circulars, issuances, board resolutions, rules and
regulations or parts thereof which are inconsistent with the provisions of this Order are hereby repealed or
modified accordingly.
SECTION 10. Separability Clause. — If any provision of this Order is declared invalid or
unconstitutional, the other provisions not affected thereby shall remain valid and subsisting. AIDSTE
DONE in the City of Manila, this 22nd day of March, in the year of Our Lord, Two Thousand and
Sixteen.
ANNEX
Compensation and Position Classification System (CPCS) for the GOCCs Covered by Republic Act No. 10149
I. Guiding Principles — This CPCS shall be implemented, enforced and interpreted in accordance with
the following guiding principles:
1. The CPCS has been designed to provide GOCCs with adequate operational autonomy and
flexibility towards ensuring efficient and effective implementation of a total compensation
framework within their organizations to ensure that:
(a) The adoption of reasonable, justifiable and appropriate remuneration schemes prevent
or deter the granting of unconscionable and excessive remuneration packages;
(b) The total compensation framework shall generally be competitive with the private
sector doing comparable work in order to attract, engage, and retain the right talent and
in compliance with prevailing laws on minimum wages;
(c) The compensation frameworks adopted by GOCCs shall operate within their
affordability limits and sustainability capacities, and in accordance with their Overall
Size as provided herein;
(d) There shall be adherence to the principle of equal pay for work of equal value, with
due regard for other verifiable factors such as the Sector where the GOCCs are
classified; and
(e) The rewards system supports and encourages performance-driven, productive, and
efficient organizations.
2. The CPCS shall be updated periodically by GCG based on the following parameters:
(a) A review of the GOCC compensation rates;
(b) The performance of the GOCC and its overall contribution to the national economy; and
(c) Drastic changes in market or business environment.
II. Definition of Terms. —
"Annual Base Salary" refers to the Monthly Basic Salary multiplied by 12.
"Basic Guaranteed Compensation" refers to the Annual Base Salary plus fixed and guaranteed bonuses
(e.g., 13th month pay).
"Board of Directors/Trustees" or "Governing Board" refers to the collegial body that exercises the
corporate powers, conducts all business and controls or holds all properties, of a GOCC, whether it be formally
referred to as the "Board of Directors" or "Board of Trustees" or some other term in its Charter, Articles of
Incorporation or By-laws.
"Board Officers" refer to Officers whose primary task is to serve the Board or to pursue the immediate
functions of the Board, such as the Chairman, Vice-Chairman, Corporate Secretary, and Compliance Officer.
"Career Bands" refer to relative groupings of jobs to help determine the nature (i.e., either management or
individual contributor) and assess the level of contribution of a particular role in the organization.
"Career Levels" are discernible broad steps in a Career Band that reflect progression of jobs requiring
higher levels of competence and knowledge.
"Chief Executive Officer" ("CEO") refers to the highest ranking corporate executive who heads
Management, who could be named as the President or the General Manager, Chairman, Chief Operating Officer,
Executive Director, or the Administrator of a GOCC.
"Charter" refers to the formal act of Congress creating a Chartered GOCC and defining its franchise.
"Chartered GOCC" refers to a GOCC, including Government Financial Institutions, created and vested
with functions by a special law.
"Executive Officers" ("Officers") refers to the CEO or whoever is the highest ranking officer in the GOCC,
and such other corporate officer of the GOCC as expressly provided for in its Charter (for a Chartered GOCC) or
By-laws (for a Nonchartered GOCC), such as the Vice-President, Chief Financial Officer, Chief Investment
Officer, and Corporate Treasurer. As distinguished from Board Officers, Executive Officers primarily form part of
the Management of the GOCC.
"Fixed and Guaranteed Bonuses" refer to compensation items paid in cash with a fixed amount or fixed
multiple of pay, and the timing of the grant, as determined by the Governing Board through Management, is not
dependent on any variable such as performance or attendance. Such items are not considered for the purpose of
determining overtime pay, night-shift differential, and other similar items tied to the basic salary.
"Fixed Cash Allowance" refers to fixed cash payments made through payroll with a fixed amount and for a
specified purpose, where the amount and timing are not dependent on any variable such as number of days
employee reported for work, number of overtime hours, or on presentation of receipts (e.g., rice allowance, meal
allowance).
"Full-Time Equivalent (FTE) Employees" refers to employees holding permanent and full time positions in
the plantilla of a GOCC.
"Government Financial Institutions (GFIs)" refer to financial institutions or corporations in which the
government directly or indirectly owns majority of the capital stock and which are either: (1) registered with or
directly supervised by the Bangko Sentral ng Pilipinas; or (2) collecting or transacting funds or contributions from
the public and places them in financial instruments or assets such as deposits, loans, bonds and equity including,
but not limited to, the Government Service Insurance System and the Social Security System.
"Government Instrumentalities with Corporate Powers (GICPs)/Government Corporate Entities (GCEs)"

refer to instrumentalities or agencies of the government, which are neither corporations nor agencies integrated
within the departmental framework, but vested by law with special functions or jurisdiction, endowed with some if
not all corporate powers, administering special funds, and enjoying operational autonomy usually through a charter
including, but not limited to, the following: the Manila International Airport Authority (MIAA), the Philippine
Ports Authority (PPA), the Philippine Deposit Insurance Corporation (PDIC), the Metropolitan Waterworks and
Sewerage System (MWSS), the Laguna Lake Development Authority (LLDA), the Philippine Fisheries
Development Authority (PFDA), the Bases Conversion and Development Authority (BCDA), the Cebu Port
Authority (CPA), the Cagayan de Oro Port Authority, the San Fernando Port Authority, and the Local Water
Utilities Administration (LWUA).
"Government-Owned or -Controlled Corporation (GOCC)" refers to any agency organized as a stock or

non-stock corporation, vested with functions relating to public needs whether governmental or proprietary in
nature, and owned by the Government of the Republic of the Philippines directly or through its instrumentalities
either wholly or, where applicable as in the case of stock corporations, to the extent of at least a majority of its
outstanding capital stock: Provided, however, That for purposes of the CPCS, the term "GOCC" shall include
GICP/GCE and GFI as defined herein.
"Individual Performance" refers to the performance appraisal rating score of an Officer or Employee.
"Job Grade" is a numerical representation of the relative internal values of jobs in a GOCC's plantilla; it is
determined by using quantifiable factors to assess the minimum requirements to perform a job as defined in the job
description; the Job Grade will dictate the Monthly Basic Salary of said job based on the Salary Structure.
"Job Title" refers to the name given to a position appearing in the GCG-approved plantilla of the GOCC,
and determined following the guidelines on job titling herein, which labels jobs in the same Career Band, Career
Level and Job Grade with consistency while continuing to recognize their functional groups.
"Monthly Basic Salary" refers to the amount actually received per month by an Officer or Employee and
determined in accordance with the applicable Salary Structure, policies and guidelines of the CPCS.
"Nonchartered GOCC" refers to a GOCC organized and operating under the "Corporation Code of the
Philippines" (Batas Pambansa Bilang 68).
"Officers" refer to both Board Officers and Executive Officers.
"Overall Organization Performance" refers to company-wide metrics as may be indicated in the

Organizational Performance Indicator Framework (OPIF) and may include such items as (a) For profit
organizations: Revenue/Sales and Profit (b) For non-profit organizations: Savings.
"Pay Mix" refers to the ratio of Total Guaranteed Compensation to Variable Pay as a percentage of Total
Cash Compensation.
"Payout Criteria" refer to the conditions or targets or hurdles that must be met or overcome to trigger the
payout process.
"Performance Evaluation System" ("PES") refers to the process of appraising the accomplishments of
GOCCs in a given fiscal year based on set performance criteria, targets and weights, as provided in GCG M.C. No.
2013-02 or any amendments or revisions thereof. DETACa
"Performance Measures" refer to the key result areas against which performance is assessed.
"Position" refers to a job title with a corresponding Job Grade and organizational unit in the plantilla of a
GOCC, as approved by GCG.
"Sector" refers to the particular industry that characterizes a GOCC's business operations for purposes of
determining, among others, benchmarks of performance, competitiveness of total compensation, and market forces
that affect the fulfillment of the GOCC's mandate;
"Subsidiary" refers to a corporation where at least a majority of the outstanding capital stock is owned or
controlled, directly or indirectly, through one or more intermediaries, by the GOCC.
"Total Cash Compensation" refers to the Total Guaranteed Compensation plus Variable Pay.
"Total Guaranteed Compensation" refers to basic guaranteed compensation plus fixed cash allowances.
"Variable Pay" refers to compensation that is tied to expected results, such as a commission, incentive or
Performance-Based Bonus.
III. Covered Positions. — The CPCS shall apply to all positions, on full or part time basis, now existing
or hereafter created in GOCCs, including their Subsidiaries, whether Chartered or Nonchartered, and whether
previously covered by, or previously exempted from the Salary Standardization Law (R.A. No. 6758).
Excluded from the coverage of the CPCS are those individuals hired by GOCCs without
employer-employee relationships and paid from non-Personal Services appropriations/budgets, as follows:
(a) Members of the Governing Board;
(b) Consultants and experts hired to perform specific activities or services with expected outputs;
(c) Laborers hired through job contracts (pakyaw) and those paid on piecework basis;
(d) Student laborers and apprentices; and
(e) Individuals and groups of people whose services are engaged through job orders, contracts of
service, or others similarly situated.
The CPCS shall likewise not apply to the Bangko Sentral ng Pilipinas (BSP), state universities and colleges
(SUCs), cooperatives, local water districts (LWDs), economic zone authorities, and research institutions which are
expressly outside the coverage of R.A. No. 10149.
IV. Classification of GOCCs. — As going concerns, GOCCs are engaged in competitive industries,
operate under market conditions and thus directly compete with the private sector in attracting, retaining and
motivating a corps of competent personnel.
Rep. Act No. 10149 provides that the GOCCs are to be classified by mandates as: (a) Developmental/Social
Corporations; (b) Proprietary Commercial Corporations; (c) Government Financial, Investment and Trust
Institutions; (d) Corporations with Regulatory Functions; and Others as may be classified by the GCG, without
prejudice to further sub-classifications in each category and/or any other classifications based on parameters as it
may find relevant.
In order to ensure that the CPCS for GOCCs is competitive and aligned with the rates and practices of the
private sector doing comparable work, it is necessary to classify GOCCs as follows:
A. By Mandate and Sector. Each GOCC shall be compared or benchmarked with those private
sector entities that are engaged in the same industry or sector as the GOCC. Towards this end
and without prejudice to future amendments, GCG has classified GOCCs into the following
Mandates and Sectors pursuant to RA 10149 (ANNEX 1):
A.1. By Mandates:
(a) Developmental/Social Corporations;
(b) Proprietary Commercial Corporations;
(c) Government Financial, Investment and Trust Institutions; and
(d) Corporations with Regulatory Functions.
A.2. By Sector:
(a) Government Financial Institutions (GFIs)
(b) Gaming
(c) Energy and Materials
(d) Utilities and Communications
(e) Area Development, Trade and Tourism
(f) Agriculture, Fisheries and Food
(g) Educational and Cultural
B. By Overall Size. — Within each Sector, each GOCC shall also be compared or benchmarked
with those private sector entities that are similar in size, in terms of finances and operations.
Accordingly, GOCCs shall also be classified by their overall size based on the average grade
of each GOCC on the following three (3) Factors:
(a) Company Financials
(b) Number of Full-Time Equivalent (FTE) Employees
(c) Geographical Scope and Business Complexity
1. Company Financials. — GOCCs shall have a grade based on the average Total Revenues over the last
three (3) years as reported in their audited financial statements:
GOCC Grade Financial Range (P)

16 < 3.0 billion
17 > 3.0 billion and < 6.5 billion
23 > 436.5 billion and < 2.0 trillion
24 > 2.0 trillion and < 4.0 trillion
25 > 4.0 trillion
2. Number of FTE Employees. — GOCCs shall have a grade based on the number of FTE Employees as
follows:
GOCC Grade No. of FTE Employees

16 Up to 89
17 90 to 240
18 241 to 620
19 621 to 1,600
20 1,601 to 4,100
21 4,101 to 10,600
22 10,601 to 27,500
23 27,501 to 75,000
24 75,001 to 200,000
25 More than 200,000
3. Geographical Scope and Business Complexity. — The grade for the GOCC's Geographical Scope and
Business Complexity shall be determined as follows:
Global 20 22 24
Scope International 19 21 23
Domestic 16 18 20
Low Medium High
BUSINESS COMPLEXITY
3.1. Geographical Scope. —
(a) Domestic if majority of operations are based in a single country or a small cluster of
countries within one region
(b) International if the organization is characterized by multi-function operations across an

entire region or in several countries in two continents.
(c) Global if the majority of functions are represented across three or more continents.
All GOCCs are automatically classified as domestic unless there is clear and substantial basis
to classify the GOCC's actual operations otherwise.
3.2. Business Complexity/Diversity. — The complexity of a GOCC's business operations shall be

determined on two levels, to wit:
(a) First Level (Control), whether the GOCC Governing Board maintains end to end
control of how it will exercise its business judgment in engaging in such activities and
does not rely on another GOCC for setting policy and/or strategy.
(b) Second Level (Operations), if the GOCC's operations involve one or more of the
following activities:
i. Regulatory; and/or
ii. Revenue-Generation; and/or
iii. Social Services.
All GOCCs are automatically presumed to perform Social Services activities.
Based on the foregoing levels, the complexity of the GOCC's business operations shall be
categorized as follows:
Category Description
1. GOCC Governing Board does not have end to end control
of the business.
2. GOCC's operations involve only one or two of the
activities specified above
Low - OR -
1. GOCC Governing Board has end to end control of the
business.
2. GOCC's operations involve only one of the activities
specified above.
1. GOCC Governing Board does not have end to end control
of the business.
2. GOCC's operations involve all three of the activities
specified above.
Medium - OR -
business.
2. GOCC's operations involve only two of the activities
specified above.
business.
High
2. GOCC's operations involve all three of the activities
specified above.
4. Average Grade Based on the Three Factors. — By following the parameters and grades for each of
the Factors prescribed above in Sections 1 to 3 of this Chapter, a resulting average grade (fractional average grade
being rounded off to the nearest whole number) shall be computed for each GOCC to achieve an overall size under
the following categories:
Classification Average Grade

Small 16
Medium 17 to 18
Large 19 and Up
5. Official Classification of GOCC. — The Classification of a GOCC based on the foregoing Factors
shall be based only on an official certification issued by the GCG upon an application by a GOCC covered by
supporting instruments, such as audited financial statements for the previous three (3) years, certified listing of
FTE Employees, etc.
6. Change in Classification of Overall Size. — GCG may change a GOCC's classification motu proprio
or upon the formal application and demonstration by the GOCC that its position in any of the Factors has changed
resulting in a change in its Overall Size.
V. Losing and/or Highly-Subsidized GOCCs. — Notwithstanding the effectivity of the CPCS, all
GOCCs that are losing and/or highly subsidized in their operations shall maintain their current compensation
framework, without prejudice to the GOCCs improving their operations and applying with the GCG for the
application of the CPCS.
The GCG shall approve the application of the CPCS to GOCCs which have improved their operations only
if it has been determined that the GOCCs shall remain financially viable. aDSIHc
VI. Position Classification System. — All positions covered by the CPCS shall be allocated to their
proper Job Titles and Job Grades, which shall be periodically updated and published by GCG. The Position
Classification System consists of Career Bands grouped into three (3) main categories, namely:
(a) CEO/President/Business Unit Head
(b) Management
(c) Individual Contributor
1. CEO/President/Business Unit Head. — This category includes positions of those who manage the
overall operations or profitability and growth of the GOCC, and are directly accountable to the Board of Directors
for all activities of the GOCC. He/she directs the GOCC in establishing long-range plans, strategy and policy.
He/she manages, directs and coordinates all functions of the organization, and typically represents the organization
in relations with customers and the business and non-business community.
The highest Job Grade within a GOCC shall be assigned to the CEO based on the overall size of the GOCC.
No other plantilla position in the GOCC shall be considered to be of equivalent rank.
2. Management. — This category includes those focused on managing people or a team; roles that
contribute and achieve results "through others." Performance of the jobholder is measured by the results of the
team. At a minimum, roles that are accountable for managing people, setting direction, and deploying resources.
Typically, does not spend more than 20% of time performing the work supervised, and is responsible for
performance evaluation and pay reviews. This category consists of the following Career Bands:
(a) Executive (EX). — This covers personnel who typically are the most senior level within a
major function, and are primarily involved in the development, evolution and approval of
long-term vision across a market function, division, region, or country. In general, they are one
rank/level below the CEO/President/Business Unit Heads. He/she may be a Board or executive
committee member, or will have a comparable level of influence Impacts broader organization
performance directly. The main focus of the position is on strategy setting (either for the entire
organization or a major function/division of the organization).
Positions in the Executive Career Band, which includes the CEO, are assigned to Job Grades
15 and above.
(b) Supervisory/Management (M). — This pertains to those who implement organization

strategies through the effective direction and management of resources. Sets discipline or area
strategy consistent with established organization strategies. Focused on policy making and/or
implementation, ensuring compliance with organization policies. Accountable for managing
people, setting direction and deploying resources. Accountable for business, functional, or
operational areas, processes, or programs.
Positions in the Supervisory/Management Career Band are assigned Job Grades 10 to 17.
3. Individual Contributor. — This covers personnel whose roles are designed around deep technical
expertise rather than people management. Performance is measured by the individual's contribution (either through
their subject matter expertise, specialization, or support they provide to the business — clerical/technical support).
They may act as a lead, coordinating the work of others — but are not considered as supervisors.
This category consists of the following Career Bands:
(a) Professional (P). — This category includes positions whose work is primarily achieved by an
individual or through project teams. These positions are typically filled by qualified
professionals who are expected to use their judgment to apply expertise gained through
education and/or experience. They are expected to work independently with minimal
supervision. Progression within the career band is defined by increasing depth of professional
knowledge, project management, and ability to influence others. Entry-level jobs within the
Professional Career Band typically require a university degree or equivalent work experience
that provides knowledge of and exposure to fundamental theories, principles, and concepts.
Such positions also typically require mastery of a specialized field of expertise related to a
professional qualification which may be in the form of a professional certification (e.g.,
Engineers, CPA, etc.)
Professional Career Band positions are assigned Job Grades 8 to 17.
(b) Customer/Client Management & Sales (S). — This category includes positions primarily
involved in direct contact with customers/clients to acquire new business or develop existing
business or accounts. He/she participates in sales presentations, developing bids, and
responding to proposals. At senior levels, such positions are likely to set/negotiate
product/service terms (contracts). A portion of their compensation is likely to be based on
sales results.
Positions in the Customer/Client Management & Sales Career Band are assigned Job Grades 8
to 17.
(c) Technical Support (T). — This category includes those who perform technical tasks required
to support ongoing business operations (e.g., technicians, IT administrators). Such positions
require vocational training or the equivalent experience, but do not require a university degree.
They are typically skilled technicians in a hands-on environment, often highly specialized.
Positions in the Technical Support Career Band are assigned Job Grades 5 to 10.
(d) General Staff (G). — This category includes personnel who support the business through
performing clerical/administrative support tasks. Work is typically rule-based, covered by
standard operating procedures, and the jobholder has very limited opportunity to deviate from
agreed processes and standards. Requires vocational training or the equivalent experience, but
does not require a university degree.
General Staff Career Band positions are assigned to Job Grades 4 to 9.
(e) Labor (L). — This category includes positions of those who perform operational, craft or
manual tasks. They perform tasks according to established procedures, with limited
opportunity for independent decision-making. The position typically performs unskilled or
semi-skilled work.
Positions in the Labor Career Band are assigned to Job Grades 1 to 7.
VII. Compensation System. — The total compensation granted to Officers or Employees for services
rendered shall hereinafter be limited to the following:
(a) Basic Salaries
(b) Standard Allowances and Benefits
(c) Specific-Purpose Allowances and Benefits
(d) Variable Pay
Provided, That the CPCS does not cover indirect compensation regulated under existing laws such as, but
not limited to: life and retirement insurance benefits; employee compensation insurance; health insurance;
Pag-IBIG Fund benefits; and Provident Fund benefits.
Each covered GOCC, acting through its Governing Board, shall adopt a Total Compensation Framework
for their Officers and Employees pursuant to the terms herein and the attached Index of Occupational Services
(IOS), Position Titles and Pay Grades, subject to the approval of the President of the Philippines in accordance
with the favorable recommendation of the GCG. The Office of the President shall communicate the President's
decision on each Compensation Framework submitted, or changes thereto, to GCG within forty-five (45) days after
the date of receipt. If, however, no action is taken by the Office of the President thereon within the same period,
the same shall be deemed approved, unless the Office of the President informs the GCG otherwise.
1. Basic Salaries. — The Monthly Basic Salaries shall be set in accordance with the following
guidelines:
1.1. Job Grades. — The Job Grades below shall be implemented in each covered GOCC
pursuant to a formal resolution of the Board of Directors and approved and validated
by the GCG using the Salary Structure below.
The Governing Board may propose a salary range for each Job Grade that falls below
the salary ranges prescribed below taking into account the financial standing of the
GOCC as well as the sustainability of the compensation framework.
1.1.1. Job Grades 1 to 10 (Labor, General Staff, Technical Support). — Labor,

General Staff, and Technical Support positions falling within Job Grades 1 to
10:
Job Grade Salary Range (P)

1 11,068-11,756
2 11,761-12,461
3 12,466-13,209
4 13,214-14,787
5 14,788-16,547
6 16,548-18,518
7 18,519-20,722
8 20,754-25,946
9 25,947-32,439
10 32,440-40,557
1.1.2. Job Grades 8 to 11 (Professionals, Client Management). —

Professionals/Client Management positions falling within Job Grades 8 to 11:
Job Grade Salary Range (P)

8 20,754-25,946
9 25,947-32,439
10 32,440-40,557
11 40,558-50,702
1.1.3. Job Grades 12 to 17 (Professionals, Client Management). —

Professionals/Client Management positions falling within Job Grades 12 to 17;
and
Job Grades 12 and Above (Supervisory, Executives). — Supervisory and

Executive positions falling within Job Grades 12 or higher shall be
differentiated per Sector based on the following Sector-Specific Salary
Structures, to wit:
(a) Government Financial Institutions (GFIs) and Gaming
Salary Range
Job Grade
Minimum Maximum
12 53,814 73,186
13 73,186 99,534
14 99,534 135,366
15 138,897 180,566
16 180,567 234,736
17 238,579 322,080
18 322,081 434,808
19 434,809 586,991
20 591,339 798,307
21 804,221 1,085,699
(b) All Other Sectors
Salary Range
Job Grade
Minimum Maximum
12 55,652 72,348
13 72,348 94,052
14 94,052 122,268
15 124,985 156,231
16 156,231 195,289
17 195,289 244,111
18 244,111 305,139
19 310,446 403,579
20 403,579 524,653
21 524,653 682,049
1.2. Guidelines on Hiring Rate. — The following guidelines shall apply on hiring rates:
1.2.1. For Job Grades 1 to 11, the hiring rate may be set up to minimum during the
probationary period, but in no case lower than the applicable minimum wage
rate mandated by law. In the case of individuals who exceed the minimum
qualification standards, the hiring rate may be set until five percent (5%) above
the minimum of the salary range. Upon appointment to regular status, the pay
may be increased to the minimum of the hiring range.
1.2.2. For Job Grades 12 and above, the hiring rate may be set up to 10% above
minimum if the individual exceeds the minimum requirements in accordance
with the Civil Service Commission's Qualification Standards, by taking into
consideration such factors as graduation from a reputable school, relevant
experience, and more than the required educational attainment (i.e., Master's,
PhD, Multiple Master's and Multiple Certifications).
1.3. Promotion. — The Governing Board through Management may promote an individual
through any of the following ways: ETHIDa
1.3.1. Raise the salary to the minimum pay in the Job Grade of the vacant plantilla
item to which the Officer or Employee will be promoted to;
1.3.2. If the salary of the Officer or Employee already exceeds the minimum pay in
the Job Grade of plantilla item to which the Officer or Employee will be
promoted to, raise the salary by the percentage difference in the salary range
minimums of the current Job Grade to the new Job Grade;
1.3.3. Raise the salary by the percentage difference in the salary range midpoints of
the current Job Grade to the new Job Grade;
1.3.4. If the Officer or Employee moves from an overtime-earning job to a

non-overtime earning job, consideration must likewise be made for the earning
potential lost on account of overtime work.
1.4. Merit Increases. — Merit increases should be designed to support a

performance-driven organization. A GOCC may recommend implementation of a
Merit Increase, subject to approval of GCG, as follows:
Step 1. Determine the salary increase budget for the year, considering projected market
salary increase and the GOCC's affordability to pay.
Step 2. Determine the performance rating distribution under the GOCC's Strategic
Performance Management System (SPMS) or its equivalent. Implementing
guidelines may vary year-on-year depending on considerations such as budget.
Performance Rating Recommended Distribution

Outstanding 10%
Very Satisfactory 20%
Satisfactory 50%
Unsatisfactory 15%
Poor 5%
Step 3. Allocate percentage increases depending on the Officer's or Employee's

performance. The following additional factors may also be considered:
(a) The Officer's or Employee's current position in the salary range may
also be considered;
(b) The Officer's or Employee's rate of progress and future potential (e.g.,
increase the time interval and/or decrease the size of the increase for an
Officer/Employee approaching what appears to be their ultimate
potential);
(c) Foreseeable promotional opportunities for the Officer or Employee

concerned.
1.4.1. The Governing Board through Management may withhold unearned increases
from a poor performer where appropriate.
1.4.2. In no case shall such implementation of a merit increase result in raising the
current salary of an Officer or Employee above twenty-five percent (25%) of
the maximum of his/her JG.
2. Standard Allowances, Benefits and Bonuses. — These refer to Fixed Cash Allowances and
Fixed and Guaranteed Bonuses that are given across-the-board to Officers and Employees
based on the prescribed rates for each Sector. These items shall be limited to the following:
(a) Rice Allowance
(b) Clothing/Uniform Allowance
(c) Fixed Bonuses
(d) Meal Allowance
(e) Healthcare Plan supplementing the benefits under the Philippine Health Insurance
Corporation (PHIC)
2.1. For All Sectors. —
(a) Fixed Bonuses: Mid-year Bonus and Year-end Bonus
(b) Allowances:
i. Rice P16,000 (Annual)
ii. Clothing P6,000 (Annual)
iii. Meal P18,000 (Annual)
2.2. Healthcare Plans. — Subject to further guidelines to be issued by the GCG, the
Governing Board of a GOCC which is financially capable of sustaining services of a
Healthcare Plan, may procure pursuant to the "Government Procurement Reform Act"
(R.A. No. 9184) a Healthcare Plan which may include the following benefits:
Hospitalization Benefit, Clinical/Outpatient Benefit, Dental Care, Optical Benefit, etc.
3. Specific-Purpose Allowances and Benefits. —
3.1. Hazard Pay. — Personnel in GOCCs actually exposed to hazardous situations arising
from the performance of their duties and responsibilities may be granted Hazard Pay at
the following rates:
Period of Assignment in a Month

Monthly Rates
(in work days)
1 to 7 days P500
8 to 14 days P625
15 or more days P750
Provided, that the GCG, upon application of the GOCC concerned, has determined and
certified that the area of assignment of the subject personnel pose occupational risks or
perils to life. Provided further, that the GCG shall have the authority to make
reasonable adjustments to the foregoing rates, taking into consideration the
sector/industry in which the GOCC concerned operates.
3.2. Overtime Pay. — Individuals whose positions fall within the Technical Support,
General Staff and Labor Career Bands as defined in Chapter V (Position Classification
System) shall be entitled to additional compensation equivalent to his/her regular
hourly wage plus at least twenty-five percent (25%) thereof. Work performed beyond
eight hours on a holiday or rest day shall be paid an additional compensation
equivalent to the rate of the first eight hours on a holiday or rest day plus at least thirty
percent (30%) thereof.
Total overtime payments in a given calendar year shall not exceed five percent (5%) of
the total salaries of authorized positions of the GOCC. cSEDTC
Undertime work on any particular day shall not be offset by overtime work on any
other day. Permission given to the employee to go on leave on some other day of the
week shall not exempt the employer from paying the additional compensation required
in this Chapter.
The overtime pay shall also apply in emergency cases, such as:
• When the country is at war or when any other national or local emergency has
been declared by the Congress or the President;
• When it is necessary to prevent loss of life or property or in case of imminent

danger to public safety due to an actual or impending emergency in the locality
caused by serious accidents, fire, flood, typhoon, earthquake, epidemic, or other
disaster or calamity;
• When there is urgent work to be performed on machines, installations, or

equipment, in order to avoid serious loss or damage to the employer or some
other cause of similar nature;
• When the work is necessary to prevent loss or damage to perishable goods; or
• Where the completion or continuation of the work started before the eighth
hour is necessary to prevent serious obstruction or prejudice to the business or
operations of the employer.
3.3. Night-Shift Differential Pay. — An Officer or Employee shall be paid a night shift
differential of not less than ten percent (10%) of his/her regular wage for each hour of
work performed between ten o'clock in the evening and six o'clock in the morning.
3.4. Honorarium. — This refers to the remuneration for individuals who concurrently
occupy a Board/Corporate Officer position (in addition to their primary position) that
does not require the services of a full time employee and which is compensated in the
form of honoraria rather than salaries or per diems. The positions entitled to honoraria
and the rates shall be determined by GCG using as reference the per diem rates set for
Appointive Directors. In no case shall the honoraria be equivalent to or higher than the
per diem of an Appointive Director of the GOCC concerned.
3.5. Allowance for Lawyer-Personnel. — Lawyer-personnel appearing in court hearings to

represent GOCCs under the control and supervision of the Office of the Government
Corporate Counsel shall be entitled to an allowance of P1,250 for each attendance at
hearings, except if pursuant to motions for extension or postponement but not
exceeding P5,000 per month, provided, that this allowance shall not be granted to
lawyer-personnel personnel appearing before quasi-judicial and administrative
tribunals.
3.6. Other Allowances and Benefits Peculiar to Certain GOCCs. — Upon the application
of a GOCC, the GCG may allow the granting of other forms of allowances and benefits
that are necessary and unique to the operations of the GOCC, such as but not limited
to, living quarters allowance, family/home visit privilege. The said application shall be
based upon a Board Resolution requesting for such authority and supported by
documents justifying the necessity of the same as may be prescribed by GCG.
4. Variable Pay
4.1. Anniversary Bonus. — GOCCs are authorized to grant an Anniversary Bonus to their
Officers and Employees on the occasion of their respective milestone years; Provided,
that the GOCC has paid all taxes and dividends for which it is liable under existing
laws; Provided further, that the officer/employee has rendered at least one (1) year
service in the same GOCC as of the date of the milestone year. For this purpose, a
"milestone year" shall refer to the 5th anniversary and every fifth year thereafter.
The payment of such Anniversary Bonus shall be in an amount not exceeding P5,000,
or such rate as shall be promulgated by the GCG. Provided, that the GCG, upon
application of the GOCC, may authorize the grant of an increased amount in
consideration of the good performance of the GOCC, taking into account the fiscal
realities of the GOCC. Funds for implementation shall be taken from the GOCC's
corporate funds under its approved Corporate Operating Budget (COB).
4.2. Productivity Enhancement Incentive (PEI). — The PEI, as determined by the

Department of Budget and Management (DBM), shall be granted across-the-board to
qualified Officers and Employees.
4.3. Performance-Based Bonus Systems
4.3.1. Organizational Performance-Based Bonus (OPBB). — The OPBB is granted to

all Officers and Employees of the GOCC within the first quarter of each year
upon certification by the GCG the GOCC has achieved a weighted-average
score of at least 90% on its Performance Scorecard for the previous year, which
shall be equivalent to one month basic salary.
The administration of the OPBB shall follow the same relevant criteria and
processes pertaining to the IPBB as covered immediately hereunder.
4.3.2. Individual Performance-Based Bonus (IPBB). — The grant of IPBB shall be

subject to the following:
i. Eligibility. — Officers and Employees who occupy regular positions

shall be entitled to IPBB provided they have rendered at least six (6)
months of service in the GOCC for the performance year.
ii. Plan Funding. — Prior to the start of each financial year and during the
budget planning cycle, amounts intended to be paid for IPBB shall be
included in the payroll expense budget for the coming year. This budget
shall be calculated based on the targeted payouts plus a buffer of ten
percent (10%). If unspent, the amounts shall revert as savings for the
GOCC. The budgeted amount shall also take into consideration the
affordability constraints of the GOCC.
iii. Performance Measures. — The IPBB takes into account two primary
measures: Overall Organization Performance and Individual
Performance.
iv. Payout Criteria. — Pursuant to the "Performance Evaluation System for

the GOCC Sector" (GCG MC No. 2013-02), including any future
revision or amendment thereof, a GOCC in order to be eligible to grant
IPBB to its qualified Officers and Employees must:
• Achieve a weighted-average score of at least 90% on its

Performance Scorecard; and
• Comply with the Good Governance Conditions prescribed by

GCG.
v. Calibration between Measures and Awards. — The IPBB amount shall

be distributed based on individual performance under the GOCC's
Strategic Performance Management System (SPMS) or its equivalent.
The individual performance shall be quantified to allow for ranking on a
performance bracket basis within each of the levels below for the
purpose of distribution as follows:
(a) Labor, General Staff, and Technical Support bands
(b) Client Management/Sales, Professional, and

Management/Supervisory bands
(c) Executives
Employees with JGs 1-7 who rated Satisfactory or higher shall be

ranked, with the following multiple for each bracket:
Performance Bracket Multiple

Top 10% 1.50
Next 25% 1.25
Remaining 65% 1.00
Employees with JGs 8-11 who rated Satisfactory or higher shall be


Top 10% 2.00
Next 25% 1.75
Remaining 65% 1.50
Officers with JGs 12-15 who rated Satisfactory or higher shall be

Top 10% 2.50
Next 25% 2.25
Remaining 65% 2.00
Officers with JGs 16-21 who rated Satisfactory or higher shall be


Top 10% 3.50
Next 25% 3.25
Remaining 65% 3.00
vi. Amount of IPBB. — The IPBB shall be based on the monthly basic
salary.
vii. Performance Period and Payout Frequency. — The performance period

follows the calendar year. Payouts occur once a year, generally during
the first half of the subsequent year.
viii. Implementation Guidelines. — The GCG shall issue Memorandum

Circulars on the implementation of the Performance-Based Bonus
Systems. SDAaTC
ANNEX 1
Classification of GOCCs by Mandate and Sector
I. Developmental/Social Corporations
Educational
1. Boy Scouts of the Philippines BSP
2. Development Academy of the Philippines DAP
3. Girl Scouts of the Philippines GSP
Cultural
4. Cultural Center of the Philippines CCP
5. Nayong Pilipino Foundation, Inc. NPF
Area Development
6. National Housing Authority NHA
7. Quezon City Development Authority QCDA
8. Southern Philippines Development Authority SPDA
Gaming
9. Philippine Charity Sweepstakes Office PCSO
II. Proprietary Commercial Corporations
Trade
10. Center for International Trade Expositions and Missions CITEM
11. Duty Free Philippines Corporation DFPC
12. Philippine International Trading Corporation PITC
13. PITC Pharma, Inc. PITC-PI
Area Development
14. Bases Conversion Development Authority BCDA
15. Batangas Land Company, Inc. BLCI
16. First Cavite Industrial Estate, Inc. FCIEI
17. G.Y. Real Estate, Inc. GYREI
18. Independent Realty Corporation (PCGG) IRC
19. Kamayan Realty Corporation KRC
20. Mid-Pasig Land Development Corporation (PCGG) MLDC
21. Palacio Del Gobernador Condominium Corporation PDGCC
22. Partido Development Administration PDA
23. Pinagkaisa Realty Corporation PiRC
Tourism
24. Corregidor Foundation, Inc. CFI
25. Marawi Resort Hotel, Inc. MRHI
26. Tourism Promotions Board (formerly PCVC) TPB
III. Government Financial, Investment and Trust Institutions
Banking Institutions
27. Al-Amanah Islamic Investment Bank of the Philippines AIIBP
28. Development Bank of the Philippines DBP
29. ***DBP Data Center, Inc. DDCI
30. ***DBP Management Corporation DBPMC
31. GSIS Family Bank GSIS-FB
32. Land Bank of the Philippines LBP
33. ***Land Bank Countryside Dev't Foundation, Inc. LCDFI
34. ***LBP Resources and Development Corporation LRDC
35. Philippine Postal Savings Bank, Inc. PPSB
36. UCPB Savings Bank (PCGG) UCPB-SB
37. United Coconut Planters Bank (PCGG) UCPB
Non Banking Institutions
38. Credit Information Corporation CIC
39. DBP Leasing Corporation DBP-LC
40. Home Guaranty Corporation HGC
41. LBP Insurance Brokerage, Inc. LBP-IBI
42. LBP Leasing Corporation LBP-LC
43. Masaganang Sakahan, Inc. MSI
44. National Development Company NDA
45. National Home Mortgage Finance Corporation NHMFC
46. National Livelihood Development Corp. (Merged Livecor NLDC

and NLSF)
47. People's Credit and Finance Corporation PCFC
48. Performance Investment Corporation (PCGG) PIC
49. Philippine Crop Insurance Corporation PCIC
50. Quedan & Rural Credit Guarantee Corporation QUEDANCOR
51. Small Business Corporation SBC
52. Social Housing Finance Corporation SHFC
53. Philippine Export-Import Credit Agency (TIDCORP) PhilEXIM
54. UCPB CIIF Finance and Development Corp (PCGG) UCPB-CFDC

UCPB
55. UCPB Leasing (PCGG) Leasing
Social Security Institutions
56. Employees Compensation Commission ECC

Occupational Safety and Health Center (Special ECC OSHC
Department)
57. Government Service Insurance System GSIS
58. Home Development Mutual Fund (Pag-IBIG) HDMF
59. Philippine Health Insurance Corporation PHIC
60. Social Security System SSS
61. Veterans Federation of the Philippines VFP
IV. Corporations with Regulatory Functions
Government Financial Institution
62. Philippine Deposit Insurance Corporation PDIC
Area Development
63. Clark Development Corporation CDC
64. John Hay Management Corporation JHMC
65. Poro Point Management Corporation PPMC
Tourism
66. Philippine Retirement Authority PRA
Agriculture and Fisheries
67. National Food Authority NFA
68. National Tobacco Administration NTA
69. Philippine Coconut Authority PCA
70. Sugar Regulatory Administration SRA
Area Development
71. Laguna Lake Development Authority LLDA
72. Philippine Reclamation Authority (Formerly PEA) PReCA
73. Tourism Infrastructure & Enterprise Zone Authority (formerly PTA) TIEZA
Gaming
74. Philippine Amusement and Gaming Corporation PAGCOR
Utilities
75. Cebu Port Authority CPA
76. Civil Aviation Authority of the Philippines CAAP
77. Local Water Utilities Administration LWUA
78. Metropolitan Waterworks and Sewerage System MWSS
79. National Irrigation Administration NIA
80. Philippine Ports Authority PPA
Energy
81. National Electrification Administration NEA
82. National Transmission Corporation NTC
Materials
83. Philippine Mining Development Corporation PMDC

(formerly NRMDC)
V. Energy and Materials Sector
Energy
84. National Power Corporation NPC
85. Philippine National Oil Company PNOC
86. Piedras Petroleum Company, Inc. (PCGG) PIEDRAS
87. Power Sector Assets and Liabilities Management Corporation PSALM
88. PNOC Exploration Corporation PNOC-EC
89. PNOC Renewables Corporation PNOC-RC
90. Philippine Electricity Market Corporation PEMC
Materials
91. Batong Buhay Gold Mines, Inc. BBGMI
92. Bukidnon Forest, Inc. BFI
93. Chemfields, Inc. (PCGG) CI
94. Natural Resources Development Corporation NRDC
95. North Davao Mining Corporation NDMC
VI. Agriculture, Fisheries and Food Sector
Agriculture and Fisheries
96. National Dairy Authority NDA
97. Philippine Fisheries Development Authority PFDA
98. Philippine Sugar Corporation (PMO) PHILSUCOR
99. Phividec Panay Agro-Industrial Corp. (PMO) PPAC
Food
100. Food Terminal, Inc. (PMO) FTI
101. National Sugar Development Company (PMO) NASUDECO
102. Northern Foods Corporation (PMO) NFC
VII. Utilities and Communications Sector
Utilities
103. Bataan Shipyard and Engineering Company (PCGG) BASECO
104. Clark International Airport Corporation CIAC
105. Light Rail Transit Authority LRTA
106. Mactan-Cebu International Airport Authority MCIAA
107. Manila International Airport Authority MIAA
108. North Luzon Railway Corporation NLRC
109. Panay Railways, Inc. (PMO) PRI
110. PEA Tollway Corporation PEA-TC
111. Philippine Aerospace Development Corporation PADC
112. Philippine National Construction Corporation (PMO) PNCC
113. Philippine National Railways PNR
114. Southern Utility Management, Inc. SUMSI
Communications
115. APO Production Unit, Inc. APO-PUI
116. Banahaw Broadcasting Corporation (PCGG) BBC
117. Intercontinental Broadcasting Corporation IBC
118. People's Television Network, Inc. PTNI
119. Philippine Communications Satellite Corporation (PCGG) PHILCOMSAT
120. Philippine Postal Corporation PPC
VIII. Health Care Services Sector
121. La Union Medical Center LUMC
ANNEX 2
Index of Occupational Services, Job Titles, and Job Grades (IOS) of the CPCS for GOCCs
I. Introduction
A. Background
Position Classification is an important process where all jobs in the company are systematically assessed
and evaluated to determine the relative importance and value to the company. This evaluation, expressed in the
form of Career Levels and/or Job Grades becomes the basis for hiring, promoting, and ultimately, rewarding the
jobholder. This Job leveling/classification system allows the company to easily determine the relative worth of the
job internally (against other jobs in the company) and externally (against other similar jobs in other companies).
The IOS was also designed to balance flexibility and uniformity in titling jobs. For certain positions, the
GOCC Department/Unit is descriptive of the Occupational Service (e.g., HR Senior Officer from the HR
Department). For other positions that are generic in character such that they could be found across departments
(Administrative Services staff), the IOS requires a descriptive job title in addition to the GOCC Department/Unit
taken together are the equivalent of the "Occupational Service." However, prescribed level titles assigned to job
grades within each Career Band are fixed.
B. Information Requirements
As a prerequisite to any Job leveling/classification exercise, updated organization structure, inventory of

jobs and job descriptions (JDs) of the Company are needed. This information is used as the basis for assessing job
content, which is essential for establishing the leveling system. GOCCs will ensure that the information required is
available during any position classification exercise to either evaluate newly created jobs or review the grades of
jobs that have evolved. In lieu of job descriptions, GOCCs must identify personnel or a resource person who are
knowledgeable and can very well explain the content of jobs that will be evaluated.
C. Process Steps in Position Classification
The highest Job Grade within a GOCC shall be assigned to the CEO based on the overall size of the GOCC.
No other plantilla position in the GOCC shall be considered to be of equivalent rank.
For all other positions, follow the procedure below:
Step 1. Preliminary Evaluation: Prepare the job description/s and the organization structure/chart. Evaluate
the jobs using the Position Classification System Guide. Understand carefully the descriptions or definitions for
each band, career level and Job Grade and find the descriptions closest to the responsibilities/scope/content of the
jobs being evaluated.
(a) Determine the classification of the position using the Position Class Descriptions (CEO,
Management, or Individual Contributor).
(b) Determine the Career Band of the Job (e.g., Supervisory/Management, Professional, etc.)
using the Career Band Descriptions.
(c) Determine the Career Level within the Career Band by looking at the closest fit or match (e.g.,
For Management — M1, M2, M3 or for Professional — P3, P4, P5).
(d) Determine the Job Grade within the Career Level by looking at the closest fit or match (e.g.,
For M1 — JG10 or JG11, M2 — JG12 or JG13, M3, JG14 or JG15)
For positions in the Executive Career Band, steps (c) and (d) above will depend on the
Classification of the GOCC by Overall Size, as approved by GCG.
Step 2. Job Titling: Depending on the result of the evaluation, refer to the titling format to determine the
proper titling of jobs. The intent is to label jobs in same career band, career level and Job Grade with consistency
while continuing to recognize their functional groups.
Job titling in the Executive Career Band will follow respective organizational job titles currently used by
the GOCC, i.e., AVP, VP, Director, Head.
Step 3. Validation/Calibration: Compare the results of Job Grades of the jobs evaluated against similarly
rated jobs to ensure that the Job Grades are aligned or have comparable value to the company. The comparison and
validation may be done within same functional group (i.e., only within HR or Operations) or across the company.
Adjustments may be done based on the validation/calibration step. This aims to ascertain that jobs with more or
less same responsibilities or nature of work are valued the same.
Guide for Step 1 (A): Position Class Descriptions
Guide for Step 1 (B): Career Band Descriptions
Executive (EX)
• Typically, the most senior level within a major function who is primarily involved in the
development, evolution and approval of long-term vision across a market function, division,
region, or country
• Typically, one downs of CEO/President/Business Unit Heads
• May be a board or executive committee member or will have a comparable level of influence
• Impacts broader organization performance directly aScITE
• Main focus is on strategy setting (either for the entire organization or a major function/division
of the organization)
Supervisory/Management (M)
• Implements organization strategies through the effective direction and management of

resources
• Sets discipline or area strategy consistent with established organization strategies
• Focused on policy making and/or implementation, ensuring compliance with organization

policies
• Accountable for managing people, setting direction and deploying resources
• Accountable for business, functional, or operational areas, processes, or programs
Customer/Client Management & Sales (S)
• Primarily involved in direct contact with customers/clients to acquire new business or develop
existing business or accounts
• Participates in sales presentations, developing bids, and responding to proposals
• At senior levels, likely to set/negotiate product/service terms (contracts)
• A portion of their compensation is likely to be based on sales results
Professional (P)
• Work is primarily achieved by an individual or through project teams
• Roles that are typically filled by qualified professionals who are expected to use their
judgment to apply expertise gained through education and/or experience
• Roles that are expected to work independently with minimal supervision
• Progression within the career band is defined by increasing depth of professional knowledge,
project management, and ability to influence others
• Entry-level jobs within the Professional Career Band typically require a university degree or
equivalent work experience that provides knowledge of and exposure to fundamental theories,
principles, and concepts
• Typically requires mastery of a specialized field of expertise related to a professional

qualification which may be in the form of a professional certification (e.g., Engineers, CPA,
etc.)
Technical Support (T)
• Performs technical tasks required to support ongoing business operations (e.g., technicians, IT
administrators) HTcADC
• Requires vocational training or the equivalent experience, but does not require a university
degree
• Skilled technician in a hands-on environment, often highly specialized
General Staff (G)
• Supports the business through performing clerical/administrative support tasks
• Work is typically rule-based, covered by standard operating procedures, and jobholder has
very limited opportunity to deviate from agreed processes and standards acEHCD
degree
Labor (L)
• Performs operational, craft or manual tasks
• Performs tasks according to established procedures, with limited opportunity for independent
decision-making
• Typically performs unskilled or semi-skilled work
Guide for Step 1 (C) and 1 (D) for Executives:
Determining the Career Level and Job Grade (JG) of Executives
Large GOCC: Average Grade 21
JG JG Descriptions
21 • CEO/President/Business Unit Head
• Highest ranking executive in the GOCC
20 • Typically the COO/President and/or in some organizations the CFO
• Plays a direct role in shaping the strategy and external image of the entire business
• Sits on the Executive Leadership Team or equivalent decision-making body
• Typically reports directly to the CEO/Profit Center Head
19 • Manages multiple functions or a critical function representing a core business activity

with a major impact on business performance
• Typically sits on the Executive Leadership Team or equivalent decision-making body
18 • Head of a large or key function with a direct impact on business performance
• Significantly influences strategic policy for the entire business
• May sit on the Executive Leadership Team or equivalent decision-making body
• Typically reports to the CEO/Profit Center Head or a COO/President
17 • Top Functional Executive in charge of a function providing infrastructure for the

business or impacting business performance indirectly
• Primarily involved in setting functional strategy
• Typically reports into Regional/Divisional Head or a COO/President
16 • Top Functional Executive within a large geography or main division of the business or
in charge of a small corporate discipline
• Typically manages a significant proportion of total staff in the function and/or

significantly influences functional strategy
• Typically reports into Functional Head or Subregion/Divisional/Country Head
Large GOCC: Average Grade 20
JG JG Descriptions
20 • CEO/President/Business Unit Head; highest ranking executive in the GOCC
19 • Typically the COO/President and/or in some organizations the CFO

16 • Top Functional Executive within a large geography or main division of the business or
in charge of a small corporate discipline
• Typically manages a significant proportion of total staff in the function and/or

significantly influences functional strategy
Medium GOCC: Average Grade 19
JG JG Descriptions
18 • Manages multiple functions (e.g., COO, President, etc.) or a critical function

representing a core business activity with a major impact on business performance

15 • Top Functional Executive within a geography or division of the business or in charge

of a discipline
• Significantly influences functional strategy
Medium GOCC: Average Grade 18
JG JG Descriptions
17 • Head of a large/key or multiple functions with a direct impact on business performance
• May report to CEO/Profit Center Head or Divisional or Country Head
15 • Top Functional Executive within a geography or division of the business or in charge

of a discipline
• Significantly influences functional strategy
• Typically reports into Functional Head or Divisional or Country Head
Small GOCC: Average Grade 17
JG JG Descriptions
16 • Head of a large/key or multiple functions with a direct impact on business

performance

• May report to CEO/Profit Center Head or Divisional or Country Head
Small GOCC: Average Grade 16
JG JG Descriptions
15 • Head of a large/key or multiple functions with a direct impact on business performance
Guide for Step 1 (C), 1 (D) and Step 2 for Supervisory/Management Band and Individual Contributors
Determining the Career Level, Job Grade (JG) and Job Titling
1. Supervisory/Management Band (M)
Career Band Description
• Implements organization strategies through the effective direction and management of

resources
• Sets discipline or area strategy consistent with established organization strategies
• Focused on policy making and/or implementation, ensuring compliance with organization

policies
• Accountable for managing people, setting direction and deploying resources
• Accountable for business, functional, or operational areas, processes, or programs
Job Titling
The following titling format shall be applied: GOCC Unit/Department + Prescribed Level Title
Example: Accounting Asst. Manager (M2-JG13)
Logistics Supervisor (M1-JG11)
Prescribed
Career Level/Job Grade Descriptors Sample Job Titles (For Illustrative Purposes Only)
Level Title
M5 Senior Group Manager (Job Grade 17) Not applicable for GOCCs
• Applies only to large international or global organizations (only available for Global and International organizations)
• Provides leadership and direction through Group and/or Senior
Managers
• Develops, adapts and executes functional or departmental strategy
to achieve key business objectives in area of responsibility
M4 Group Manager (Job Grade 16) Head HR Head Finance Legal Head Administrative Purchasing
• Provides leadership and direction through Senior Managers and Head Services Head
Managers Head
• Is accountable for the performance and results of diverse disciplines
or departments within a major region or division
• Adapts and executes functional or departmental business plans and
contributes to the development of functional or departmental
strategies
M3 Senior Manager (aligns with Job Grade 15 Differentiator Senior HR Senior Finance Legal Senior Administrative Purchasing
Job Grades 14 & 15) • Looks beyond existing Manager Manager Senior Manager Services Senior
• Provides leadership to methodologies and own Manager Senior Manager
managers, supervisors and/or discipline to define and resolve Manager
professional staff complex problems
• Is accountable for the • Develops plans and delivers
performance and results of results in fast-changing
multiple related units businesses and/or regulatory
• Develops departmental plans, environments
including business, • Manages large, potentially
production and/or diverse teams of managers
organizational priorities and/or senior professionals
Job Grade 14 Differentiator Manager HR Manager Finance Legal Administrative Purchasing
• Identifies applications of Manager Manager Services Manager
functional knowledge and Manager
existing methodologies to
complex problems
• Manages large teamsof
professionals and/or junior
managers
M2 Manager (aligns with Job Job Grade 13 Differentiators Assistant HR Assistant Finance Legal Administrative Purchasing
Grades 12 & 13) • Accountable for the budget, Manager Manager Assistant Assistant Services Assistant
• Manages professional performance and results of a Manager Manager Assistant Manager
employees and/or supervisors medium-sized team or multiple Manager
or supervises large, complex small teams
technical or business support • Exercises full management
or production operations authority, including
team(s) performance reviews, pay
• Is accountable for the decisions, recruitment,
performance and results of a discipline, termination, and
team within own discipline or other personnel actions
function • Addresses issues with impact
• Adapts departmental plan and beyond own team based on
priorities to address resource knowledge of related
and operational challenges disciplines
Job Grade 12 Differentiators Senior HR Senior Finance Legal Senior Administrative Purchasing
• Accountable for results of a Supervisor Supervisor Senior Supervisor Services Senior
small team Supervisor Senior Supervisor
• Exercises limited management Supervisor
authority; sets employee
performance objectives,
conducts performance reviews
and recommends pay actions
• Defines team operating
standards and ensures
essential procedures are
followed based on knowledge
of own discipline
M1 Supervisor (aligns with Job Job Grade 11 Differentiators Supervisor HR Finance Legal Administrative Purchasing
Grades 10 & 11) • Accountable for the results of a Supervisor Supervisor Supervisor Services Supervisor
• Coordinates and supervises large and/or moderately Supervisor
the daily activities of business complex support or production
or technical support or operations team including
production team subordinate work leaders
• Sets priorities for the team to • Applies acquired expertise to
ensure task completion; analyse and solve problems
coordinates work activities without clear precedent
with other supervisors • Provides input on resource
• Decisions are guided by planning and policy
policies, procedures and development
business plan; receives • Coaches team members on
guidance and oversight from performance, completes
manager employee performance
• Typically does not spend evaluations, and recommends
more than 20% of time pay actions
performing the work Job Grade 10 Differentiators Junior HR Junior Finance Legal Junior Administrative Purchasing
supervised • Accountable for the results of Supervisor Supervisor Junior Supervisor Services Junior
medium-sized routine support Supervisor Junior Supervisor
or production operations team Supervisor
• Solves problems based on
practice and precedent
• Trains team members and
provides input to employee
performance evaluations
2. Professional (P)
• Work is primarily achieved by an individual or through project teams
• Roles that are typically filled by qualified professionals who are expected to use their
judgment to apply expertise gained through education and/or experience
• Roles that are expected to work independently with minimal supervision
• Progression within the career band is defined by increasing depth of professional knowledge,
project management, and ability to influence others
• Entry-level jobs within the Professional Career Band typically require a university degree or
equivalent work experience that provides knowledge of and exposure to fundamental theories,
principles, and concepts
• Typically requires mastery of a specialized field of expertise related to a professional

qualification which may be in the form of a professional certification (e.g., Engineers, CPA,
etc.)
Job Titling
Example: Accounting Sr. Officer (M2-JG10)
Logistics Officer (P1-JG9)
Prescribed
Level Title
P6 Renowned Expert (aligns Job Grade 17 Differentiators Not applicable for GOCCs
with Job Grade 16 & 17) • Only applies to large (only available for Global and International organizations)
• Is recognized as an international or global
external thought leader businesses
within strategic function or • Contributes as top thought
discipline leader worldwide, whose
• Influences the strategy to achievements include major
address internal or innovations that change
external business and and advance the industry
regulatory issues and/or profession
• Proactively identifies, • Leads the largest
defines, and solves the projects/initiatives that have
most complex problems a significant impact upon a
that impact the complex, global business
management and direction Job Grade 16 Differentiators Senior HR Senior Finance Legal Administrativ Purchasing
of the business Typically found in Job Grades Advisor Advisor Senior Senior e Services Senior
18 or higher organizations Advisor Advisor Senior Advisor
Contributes thought leadership Advisor
and innovation that influences
change and advancement of
the industry and/or profession
Leads large projects/initiatives
that impact the business on a
domestic or international scale
P5 Master (aligns with Job Grade 15) Advisor HR Advisor Finance Legal Administrativ Purchasing
• Is recognized as an expert within the organization, both Advisor Advisor e Services Advisor
within and beyond own function Advisor
• Anticipates internal and/or external business challenges
and/or regulatory issues; recommends process, product or
service improvements
• Progression to this level is typically restricted on the basis of
business requirements
P4 Subject Matter Expert Job Grade 14 Differentiators Senior HR Finance Legal Administrativ Purchasing
(aligns with Job Grades 13 & • Provides innovative Specialist Assistant Assistant Assistant e Services Assistant
14) solutions to complex issues Senior Senior Senior Assistant Senior
• Is recognized as an expert in specialized area Specialist Specialist Specialist Senior Specialist
in own area within the • Serves as best Specialist
organization practice/quality resource
• Requires specialized within and outside own
depth and/or breadth of discipline
expertise • May lead functional teams
• Works independently, with or projects
guidance in only the most Job Grade 13 Differentiators Junior HR Junior Finance Legal Administrativ Purchasing
complex situations • Guides others in resolving Specialist Specialist Junior Junior e Services Junior
• Progression to this level is complex issues in Specialist Specialist Junior Specialist
typically restricted on the specialized area based on Specialist
basis of business existing solutions and
requirement procedures,
• Serves as best
practice/quality resource
within own discipline or as
technical expert on
functional or
cross-functional teams or
projects
• Trains/mentors junior staff
P3 Career (aligns with Job Job Grade 12 Differentiators Senior HR Senior Finance Legal Administrativ Purchasing
Grades 11 & 12) • Uses best practices and Analyst Analyst Senior Senior e Services Senior
Requires in-depth knowledge knowledge of internal or Analyst Analyst Senior Analyst
and experience Solves external business issues to Analyst
complex problems; takes a improve products/services
new perspective using or processes
existing solutions • Typically resolves complex
Works independently; problems or problems
receives minimal guidance where precedent may not
exist Often leads the work
of project teams; may
formally train junior staff
Job Grade 11 Differentiators Junior HR Junior Finance Legal Administrativ Purchasing
• Contributes to process Analyst Analyst Junior Junior e Services Junior
improvements Analyst Analyst Junior Analyst
• Typically resolves problems Analyst
using existing solutions
• Provides informal guidance
to junior staff
P2 Intermediate (aligns with Job Grade 10) Senior HR Senior Finance Legal Administrativ Purchasing
• Requires knowledge and experience in own discipline; still Officer Officer Senior Senior e Services Senior
acquiring higher level knowledge and skills Officer Officer Senior Officer
• Analyzes, possible solutions using standard procedures Officer
• Receives a moderate level of guidance and direction
P1 Entry (aligns with Job Job Grade 9 Differentiators Officer HR Officer Finance Legal Administrativ Purchasing
Grades 8 & 9) • Has limited discretion to Officer Officer e Services Officer
• Performs routine vary from established Officer
assignments in the entry procedures
level of the Professional • Has limited work
Career Band experience involving basic
• Typically requires a concepts and procedures
college or university
degree or the equivalent
work experience that Job Grade 8 Differentiators Junior HR Junior Finance Legal Administrativ Purchasing
provides knowledge and • Has no discretion to vary Officer Officer Junior Junior e Services Junior
exposure to fundamental from established Officer Officer Junior Officer
theories, principles and procedures Officer
concepts • Has no related work
• Receives instruction, experience or has work
guidance and direction experience but requires
from others formal training in
theories/concepts in own
function
Entry-level graduate in the
"probationary" period
3. Customer/Client Management & Sales (S) Description
• Primarily involved in direct contact with customers/clients to acquire new business or develop
existing business or accounts
• Participates in sales presentations, developing bids, and responding to proposals
• At senior levels, likely to set/negotiate product/service terms (contracts)
• A portion of their compensation is likely to be based on sales results
Job Titling:
Example: Sales Senior Representative (S2-JG10)
Luzon Sales Representative (S1-JG9)
Prescribed
Level Title
S6 Elite Expert (aligns with Job Grade 17 Differentiators Not applicable for GOCCs
Job Grades 16 & 17) • Only applies to large (only available for Global and International organizations)
• Is recognized externally as international or global
a leading sales strategist businesses
and business expert, with • Manages largest, most
highly sophisticated strategically important
understanding of customer global accounts in a very
needs and competitors' large organization
offerings • Is recognized as one of the
• Is recognized internally as top sales producers in a
a role model and leader in global organization and in
planning and executing the wider industry
successful sales strategies Job Grade 16 Differentiators Advisor Key Direct Bid Channel Account
for the organization's • Typically found in Job Accounts Sales Manageme Sales Manageme
largest and most complex Grade 18 or higher Advisor Advisor nt Advisor Advisor nt Advisor
clients or markets organization
• Progression to this level is • Manages large, complex,
typically restricted on the international accounts in a
basis of individual medium to large
capabilities and business organization
requirements • Is recognized as a major
sales producer in an
international business
S5 Senior Expert (aligns with Job Grade 15) Senior Key Direct Bid Channel Account
• Has an extremely deep understanding of business, Specialist Accounts Sales Manageme Sales Senior Manageme
financials, products/services, the market, and the Senior Senior nt Senior Specialist nt Senior
needs/challenges of assigned accounts; develops Specialist Specialist Specialist Specialist
colleagues' and customers' understanding; is recognized as
an expert in many areas
• Works with large/important/global accounts
• Has full authority/opportunity to set and negotiate
product/service terms
S4 Expert (aligns with Job Job Grade 14 Differentiators Specialist Key Direct Bid Channel Account
Grades 13 & 14) • Most clients are substantial, Accounts Sales Manageme Sales Manageme
• Has a deep understanding high profile accounts Specialist Specialist nt Specialist nt
of business, financials, spanning broad geographic Specialist Specialist
products/services, the areas, representing
market or the significant revenue and
needs/challenges of having diverse and complex
assigned accounts needs
• Complexity is extremely • Negotiates sales terms with
high (territory/account, considerable discretion at
products/services, sales or high levels of client
account management organizations
process); serves as team • Is recognized as a best
lead practice expert in several
• Has extremely high business/sales/product/serv
authority/opportunity to set ice areas
and negotiate
product/service terms Job Grade 13 Differentiators Assistant Key Direct Bid Channel Account
Plans own territory or account • Some clients are high Specialist Accounts Sales Manageme Sales Manageme
approach and has input into profile accounts spanning Assistant Assistant nt Assistant Assistant nt Assistant
colleagues' approaches; broad geographic areas, Specialist Specialist Specialist Specialist Specialist
manages own and often representing significant
others' resources revenue and having diverse
and complex needs
• Negotiates sales terms with
moderate discretion within
policy guidelines
• Leads small to medium
sales teams, but without
supervisory authority
S3 Career (aligns with Job Job Grade 12 Differentiators Senior Key Direct Bid Channel Account
Grades 11 & 12) • Manages accounts in a Executive Accounts Sales Manageme Sales Senior Manageme
• Has a solid understanding large domestic or small Senior Senior nt Senior Executive nt Senior
of business, financials, of multi-country territory Executive Executive Executive Executive
business, financials, • Recognized internally as an
products/services, the expert in an aspect
market, and the needs of products/services, the
assigned accounts; may market and the needs of
help develop colleagues' assigned accounts
understanding; may be • Typically leads a small
recognized as an expert in sales team but without
one area supervisory authority
• Complexity is high • Trains and mentors junior
(territory/account, staff
products/services, sales or Job Grade 11 Differentiators Executive Key Direct Bid Channel Account
account management • Manages a medium Accounts Sales Manageme Sales Manageme
process); may serve as domestic territory Executive Executive nt Executive nt
team lead • Develops expertise in an Executive Executive
aspect of business,
financials,
products/services, the
market and the needs of
assigned accounts
• Leads a small sales team
on an ad hoc basis to meet
specific client needs
• Provides informal guidance
to junior staff
S2 Intermediate (aligns with Job Grade 10) Senior Key Direct Bid Channel Account
• Is developing an understanding of business, financials, Representa Accounts Sales Manageme Sales Senior Manageme
products/services, the market, or account needs tive Senior Senior nt Senior Representati nt Senior
• Complexity is moderate (territory/assigned accounts, Representa Represent Representa ve Representa
products/services, sales or account management process) tive ative tive tive
• Has moderate authority/opportunity to set and negotiate
product/service terms
• Is beginning to plan own territory or account approach and
monitor resources
S1 Entry (aligns with Job Job Grade 9 Differentiators Representa Key Direct Bid Channel Account
Grades 8 & 9) • Has structured direct tive Accounts Sales Manageme Sales Manageme
• Has general awareness of contact with clients and Representa Represent nt Representati nt
business, financials, limited authority for tive ative Representa ve Representa
products/services and the negotiation tive tive
market • Has general knowledge of
• Complexity is limited assigned products and
(territory/account, services
products/services, sales • Has limited work
process) experience involving basic
• Has very limited concepts and procedures
authority/opportunity to set Job Grade 8 Differentiators Assistant Key Direct Bid Channel Account
and negotiate • Has limited direct contact Representa Accounts Sales Manageme Sales Manageme
product/service terms with clients and no authority tive Assistant Assistant nt Assistant Assistant nt Assistant
Relies on manager to provide for negotiation Representa Represent Representa Representati Representa
planning and manage • Develops basic tive ative tive ve tive
resources understanding of products
and services through
on-the-job training
4. Technical Support (T)
• Performs technical tasks required to support ongoing business operations (e.g., technicians, IT
administrators)
degree
• Skilled technician in a hands-on environment, often highly specialized
Job Titling
The following titling format shall be applied: GOCC Unit/Department + Descriptive Job Title +
Prescribed Level Title
Example: Carpenter 6 (T2-JG6)
IT Assistant 8 (T3-JG8)
Prescribed
Level Title
T4 Lead (aligns with Job Job Grade 10 Differentiators Senior Technician Carpenter Equipment Operations IT
Grades 9 and 10) • Leads one or more teams in Lead Senior Senior Maintenanc Staff Senior Helpdesk
• Has advanced and the performance of a variety Lead Lead e Staff Lead Support
specialized expertise, of tasks that are often Senior Senior
typically developed complex Lead Lead
through a combination of • Analyzes complex technical
job-related training and problems and delivers
considerable on-the-job solutions where precedent
experience may not exist
• Acts as a lead, Job Grade 9 Differentiators Lead Technician Carpenter Equipment Operations IT
coordinating the work of • Leads a team in the Lead Lead Maintenanc Staff Lead Helpdesk
others — but is not a performance of a variety of e Staff Support
supervisor tasks that are often routine Lead Lead
Works autonomously within • Solves problems of a
established procedures and recurring nature
practices
T3 Senior (aligns with Job Job Grade 8 Differentiators 8 Technician Carpenter Equipment Operations IT
Grades 7 and 8) • Performs highly complex 8 8 Maintenanc Staff 8 Helpdesk
• Has developed proficiency and varied tasks e Staff 8 Support 8
in a range of processes or • Typically has specialized
procedures through external certification
job-related training and Guides and supports junior
considerable on-the-job team members; may assist in
experience their formal orientation and
• Works within defined training
processes and procedures
or methodologies and may Job Grade 7 Differentiators 7 Technician Carpenter Equipment Operations IT
help determine the • Performs moderately 7 7 Maintenanc Staff 7 Helpdesk
appropriate approach for complex and varied tasks e Staff 7 Support 7
new assignments • May have specialized
• Works with a limited external certification
degree of supervision • Guides junior team
Acts as an informal resource members
for colleagues with less
experience
T2 Intermediate (aligns with Job Grade 6) 6 Technician Carpenter Equipment Operations IT
• Applies experience and skills to complete assigned work 6 6 Maintenanc Staff 6 Helpdesk
within own area of expertise e Staff 6 Support 6
• Works within standard operating procedures and/or scientific
methods
Works with a moderate degree of supervision
T1 Entry (aligns with Job Grade 5) 5 Technician Carpenter Equipment Operations IT
• Has basic skills in an analytical or scientific method or 5 5 Maintenanc Staff 5 Helpdesk
operational process e Staff 5 Support 5
• Works within clearly defined standard operating procedures
and/or scientific methods and adheres to quality guidelines
Works with close supervision
5. General Staff (G)
• Supports the business through performing clerical/administrative support tasks
• Work is typically rule-based, covered by standard operating procedures, and jobholder has
very limited opportunity to deviate from agreed processes and standards
degree
Job Titling
Example: Encoder 7 (G3-JG7)
Billing Clerk 8 (G4-JG8)
Prescribed
Level Title
G4 Lead (aligns with Job Job Grade 9 Differentiators Lead HR Finance Legal Administrativ Purchasing
Grades 8 and 9) • Leads one or more teams in Recruiter Payroll Support e Services Assistant,
• Has developed expertise in the performance of a variety Lead Clerk Clerk Lead Staff Lead Lead
a variety of work of tasks that are often Lead
processes or activities complex
typically developed • Analyzes complex problems
through a combination of and delivers solutions
job-related training and where precedent may not
considerable on-the-job exist
experience Job Grade 8 Differentiators 8 HR Finance Legal Administrativ Purchasing
• Typically acts as a lead, • Leads a team in the Recruiter 8 Payroll Support e Services Assistant 8
coordinating the work of performance of a variety of Clerk 8 Clerk 8 Staff 8
others, but not a tasks that are often routine
supervisor Solves problems of a recurring
• Works autonomously nature
within established
procedures and practices
G3 Senior (aligns with Job Grade 7) 7 HR Finance Legal Administrativ Purchasing

• Has developed specialized skills or is multi-skilled through Recruiter 7 Payroll Support e Services Assistant 7
job-related training and considerable on-the-job experience Clerk 7 Clerk 7 Staff 7
• Completes work with a limited degree of supervision
• Likely to act as an informal resource for colleagues with less
experience
G2 Intermediate (aligns with Job Grade 6) 6 HR Finance Legal Administrativ Purchasing
• Has developed knowledge and skills through formal training Recruiter 6 Payroll Support e Services Assistant 6
or considerable work experience Clerk 6 Clerk 6 Staff 6
• Entry level often for those with work experience in the skill
area
• Works within established procedures with a moderate degree
of supervision
G1 Entry (aligns with Job Job Grade 5 Differentiators 5 HR Finance Legal Administrativ Purchasing
Grades 4 and 5) • Has limited prior relevant Recruiter 5 Payroll Support e Services Assistant 5
• Entry level job with little or training or work experience Clerk 5 Clerk 5 Staff 5
no prior relevant work Has limited discretion to vary
experience from established procedures
• Acquires basic skills to
perform routine tasks
• Work is prescribed and Job Grade 4 Differentiators 4 HR Finance Legal Administrativ Purchasing
completed with little • Has no prior relevant Recruiter 4 Payroll Support e Services Assistant 4
autonomy training or work experience Clerk 4 Clerk 4 Staff 4
Works with either close Has no discretion to vary from
supervision or under clearly established procedures
defined procedures
6. Labor (L)
• Performs operational, craft or manual tasks
• Performs tasks according to established procedures, with limited opportunity for independent
decision-making
• Typically performs unskilled or semi-skilled work
Job Titling
Example: Sanitation Aide 5 (L2-JG5)
Sanitation Aide Lead (L4-JG7)
Prescribed
Level Title
L4 Lead (aligns with Job Grade 7) Lead Sanitation Machine Materials Line Materials
• Has developed expertise, typically through a combination of Aide Lead Operator Handler Assembler Packer
job-related training and considerable on-the-job experience Lead Lead Lead Lead
• Typically acts as a lead, coordinating the work of others —
but is not a supervisor
• Works autonomously within established procedures
and practices
L3 Senior (aligns with Job Grade 6) 6 Sanitation Machine Materials Line Materials
• Has developed proficiency through job-related training and Aide 6 Operator Handler 6 Assembler 6 Packer 6
considerable on-the-job experience 6
• Completes work with a limited degree of supervision
• Likely to act as an informal resource for colleagues with less
experience
L2 Intermediate (aligns with Job Grade 5 Differentiators 5 Sanitation Machine Materials Line Materials
Job Grades 4 and 5) • Performs the full range of Aide 5 Operator Handler 5 Assembler 5 Packer 5
• Has developed skills established procedures, 5
through formal training or and will typically be
considerable work considered skilled through
experience on-the-job experience
• Works within established Resolves routine issues
procedures with a without supervisory approval
moderate degree of Job Grade 4 Differentiators 4 Sanitation Machine Materials Line Materials
supervision • Performs most established Aide 4 Operator Handler 4 Assembler 4 Packer 4
procedures and will typically 4
be considered semi-skilled
through on-the-job
experience
• Resolves routine issues
with senior staff or
supervisory guidance and
approval
L1 Entry (aligns with Job Job Grade 3 Differentiators 3 Sanitation Machine Materials Line Materials
Grades 2 and 3) • Has limited prior relevant Aide 3 Operator Handler 3 Assembler 3 Packer 3
• Entry-level job with little or training or work experience 3
no prior relevant • Has limited discretion to
experience vary from established
• Work is prescribed and procedures
completed with close Job Grade 2 Differentiators 2 Sanitation Machine Materials Line Materials
supervision and little • Has no prior relevant Aide 2 Operator Handler 2 Assembler 2 Packer 2
autonomy training or work experience 2
Has no discretion to vary from
established procedures
Published in the Official Gazette, Vol. 112, No. 18, Pages 2795-2837 on May 2, 2016.
November 5, 2015
MODIFYING THE RATES OF DUTY ON CERTAIN AGRICULTURAL PRODUCTS UNDER

EXECUTIVE ORDER NO. 851 (S. 2009) IN ORDER TO IMPLEMENT THE PHILIPPINES’
ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA (AANZFTA) TARIFF COMMITMENTS
RELATING TO THE WORLD TRADE ORGANIZATION (WTO) DECISION ON WAIVER RELATING
TO SPECIAL TREATMENT FOR RICE OF THE PHILIPPINES
WHEREAS, the World Trade Organization (WTO) Agreement on Agriculture ("Agreement")
embodies the multilateral trading rules governing "agriculture";
WHEREAS, the Philippine government secured "Special Treatment" for rice under Article 4.2 and
Section B of Annex 5 of the Agreement which temporarily permitted the country to impose quantitative
restrictions in the importation of rice;
WHEREAS, the Special Treatment expired on 30 June 2012 as scheduled in the Rectification and
Modification of Schedule LXXV — Republic of the Philippines contained in the WTO documents
G/MA/TAR/RS/99/Rev.1 dated 27 September 2006 and WT/Let/562 on 08 February 2007;
WHEREAS, the Special Treatment has been reinstated up to 30 June 2017 by virtue of the WTO
Decision on Waiver Relating to Special Treatment for Rice of the Philippines ("Waiver") contained in
WTO document WT/L/42 dated 24 July 2014;
WHEREAS, the Philippine government under Executive Order (EO) No. 851 (s. 2009) committed
to accelerate the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) rates of duty on certain
agricultural products as concession for the requested Waiver Relating to Special Treatment for Rice;
WHEREAS, Section 402 of the Tariff and Customs Code of the Philippines (TCCP), as amended,
authorizes the President of the Philippines, upon the recommendation of the National Economic and
Development Authority (NEDA), to modify import duties (including any necessary change in
classification) and other import restrictions, as required or as appropriate to carry out and promote foreign
trade with other countries; and
WHEREAS, the NEDA Board, during its meeting on 16 February 2015 approved the tariff
reduction schedule on certain agricultural products.
NOW, THEREFORE, I, BENIGNO S. AQUINO III, President of the Republic of the Philippines,
by virtue of the powers vested in me by law, do hereby order:
SECTION 1. Modification of AANZFTA Rates. — The articles specifically listed in Annex A

hereof, as classified under Section 104 of the TCCP, as amended, shall be subject to the AANZFTA rates
of import duty indicated in Columns 4 and 5 of Annex A.
SECTION 2. Rates for Articles in Annex A are Subject to Rules of Origin. — From the date of
effectivity of this Executive Order, all articles listed in Annex A which are entered or withdrawn from
warehouses in the Philippines for consumption shall be imposed the rates of duty therein prescribed,
provided that articles in Annex A shall comply with the Rules of Origin as provided for in Chapter 3 of the
AANZFTA Agreement. DETACa
SECTION 3. Rates for Articles in Annex A upon the Expiration of the Waiver. — The
concession entered by the Philippine government shall continue to apply upon the expiration of the
Waiver.
SECTION 4. Articles Represented with XXX. — The Nomenclature and the rates of import
duty on tariff headings not enumerated and those listed but represented by the symbol XXX shall remain
in force and in effect.
SECTION 5. Right of Recourse. — Nothing in this Executive Order shall preclude the
Philippines from invoking its right of recourse to all trade remedy measures provided for in its laws, the
AANZFTA Trade in Goods Agreement and other relevant international agreements, as an effective device
against import surges.
SECTION 6. Repeal. — All other Presidential issuances, administrative rules and regulations,
or parts thereof, which are inconsistent with this Executive Order are hereby revoked or modified
accordingly.

unconstitutional, the other provisions not affected thereby shall remain valid and subsisting.
SECTION 8. Effectivity. — This Executive Order shall take effect immediately following its
complete publication in the Official Gazette or in a newspaper of general circulation in the Philippines.
DONE in the City of Manila, this 5th day of November, in the year of Our Lord, Two Thousand
and Fifteen.
ANNEX A
Modification of the AANZFTA Tariff Rates on Agricultural Products
Hdg. AHTN Description AANZFTA

No. Code 2012 Rate of Duty (%)
2014-2016 2017-2020
and
thereafter
(1) (2) (3) (4) (5)

04.01 Milk and cream, not concentrated
nor containing added sugar or other
sweetening matter.
0401.10 - Of a fat content, by weight, not
exceeding 1%:
0401.10.10 - - In liquid form 2 0
0401.10.90 - - Other 2 0
0401.20
to
0401.50.90 --XXX
04.03 Buttermilk, curdled milk and cream,
yogurt, kephir and other fermented
or acidified milk and cream, whether
or not concentrated or containing
added sugar or other sweetening
matter or flavoured or containing
added fruit, nuts or cocoa.
0403.10 - Yogurt:
0403.10.20 - - In liquid form, whether or not 3 3
condensed
0403.10.90
to
0403.90.90 --XXX
04.05 Butter and other fats and oils
derived from milk; dairy spreads.
0405.10.00 - Butter 3 0
0405.20.00
to
0405.90.90 --XXX
04.06 Cheese and curd.
0406.10
to
0406.20.90 --XXX
0406.30.00 - Processed cheese, not grated or 0 0
powdered
0406.40.00
to
0406.90.00 -XXX
18.06 Chocolate and other food
preparations containing cocoa.
1806.10.00 --XXX
to
1806.20.90
- Other, in blocks, slabs or bars:
1806.31 - - Filled:
1806.31.10 - - - Chocolate confectionery 0 0
1806.31.90 - - - Other 0 0
1806.32 - - Not filled:
1806.32.10 - - - Chocolate confectionery 0 0
1806.32.90 - - - Other 0 0
1806.90 --XXX
to 1806.90.90
19.01 Malt extract; food preparations of
flour, groats, meal, starch or malt
extract, not containing cocoa or
containing less than 40% by
weight of cocoa calculated on a
totally defatted basis, not
elsewhere specified or included;
food preparations of goods of
headings 04.01 to 04.04, not
containing cocoa or containing
less than 5% by weight of cocoa
calculated on a totally defatted
basis, not elsewhere specified
or included.
1901.10
to
1901.20.40 --XXX
1901.90 - Other
1901.90.11
to
1901.90.20 --XXX
- - Other, of goods of heading 04.01
to 04.04:
1901.90.31 - - - Filled milk 3 0
1901.90.32 ---XXX
to
1901.90.99
22.04 Wine of fresh grapes, including
fortified wines; grape must other than
that of heading 20.09.
2204.10.00 -XXX
- Other wine; grape must with
fermentation prevented or arrested
by the addition of alcohol:
2204.21 - - In containers holding 2 I or less:
- - - Wine:
2204.21.11 - - - - Of an alcoholic strength by 0 0
volume not exceeding 15% vol
volume exceeding 15% vol but not
exceeding 23% vol
volume exceeding 23% vol
- - - Grape must with fermentation
prevented or arrested by the addition
of alcohol:
volume not exceeding 15% vol
volume exceeding 15% vol
2204.29 to
2204.30.20 --XXX
November 5, 2015
MODIFYING THE MOST-FAVOURED-NATION (MFN) RATES OF DUTY ON CERTAIN

AGRICULTURAL PRODUCTS UNDER THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
(TCCP), AS AMENDED, IN ORDER TO IMPLEMENT THE PHILIPPINE TARIFF COMMITMENTS
UNDER THE WORLD TRADE ORGANIZATION DECISION ON WAIVER RELATING TO SPECIAL
TREATMENT FOR RICE OF THE PHILIPPINES
WHEREAS, the World Trade Organization (WTO) Agreement on Agriculture ("Agreement")

embodies the multilateral trading rules governing "agriculture;"
WHEREAS, the Philippine government secured "Special Treatment" for rice under Article 4.2 and
Section B of Annex 5 of the Agreement which temporarily permitted the country to impose quantitative
restrictions in the importation of rice;
WHEREAS, the Special Treatment expired on 30 June 2012 as scheduled in the Rectification and
Modification of Schedule LXXV — Republic of the Philippines contained in the WTO documents
G/MA/TAR/RS/99/Rev.1 dated 27 September 2006 and WT/Let/562 on 08 February 2007;
WHEREAS, the Special Treatment has been reinstated up to 30 June 2017 by virtue of the WTO
Decision on Waiver Relating to Special Treatment for Rice of the Philippines ("Waiver") contained in
WTO document WT/L/42 dated 24 July 2014;
WHEREAS, paragraphs 2-8 of the Waiver also embody the terms and conditions including the
concessions in rice contained in its "Annex A" and the other concessions to reduce the Most Favoured
Nation (MFN) rates of duty on certain agricultural products;
WHEREAS, Section 401 of the TCCP, as amended, authorizes the President of the Philippines,
upon the recommendation of National Economic and Development Authority (NEDA), to modify import
duties as required or as appropriate; and
WHEREAS, the NEDA Board, during its meeting on 16 February 2015 approved the tariff
modification schedule on certain agricultural products.
SECTION 1. Rates for Articles in Annexes A and B. — From the date of effectivity of this
Executive Order, the articles specifically listed in Annexes A and B hereof, as classified under Section 104
of the TCCP, as amended, which are entered or withdrawn from warehouses in the Philippines shall be
subject to the MFN rates of import duty indicated in Column 4 of said Annexes.
SECTION 2. Rates for Articles in Annexes A and B upon the Expiration of the Waiver. — The
concession entered by the Philippine government shall cease to exist upon the expiration of the Waiver.
The MFN rates of duty as provided for in Column 5 of Annexes A and B shall then apply.
SECTION 3. Articles Represented with XXX. — The Nomenclature and the rates of import
duty on tariff headings not enumerated and those listed but represented by the symbol XXX shall remain
in force and in effect.
SECTION 4. Repeal. — All other Presidential issuances, administrative rules and regulations,
or parts thereof, which are inconsistent with this Executive Order are hereby revoked or modified
accordingly. CAIHTE
SECTION 6. Effectivity. — This Executive Order shall take effect immediately following its
complete publication in the Official Gazette or in a newspaper of general circulation in the Philippines.
and Fifteen.
ANNEX A
Temporary Modification of MFN Rates of Duty on Rice
Hdg. AHTN Code Description Rate of Duty (%)

No. 2012 Starting Starting
01 Jan. 2015- 01 July 2017
30 June 2017
(1) (2) (3) (4) (5)
10.06 Rice.
1006.10 - Rice in the husk (paddy or rough): HEITAD
1006.10.10 - -X X X
1006.10.90 - - Other:
1006.10.90A - - - In-Quota 35 40
1006.10.90B ---XXX
1006.20 - Husked (brown) rice:
1006.20.10 - - Thai Hom Mali rice:
1006.20.10A - - - In-Quota 35 40
1006.20.10B - - -X X X
1006.20.90 - - Other:
1006.20.90A - - - In-Quota 35 40
1006.20.90B ---XXX
1006.30 - Semi-milled or wholly milled rice,
whether or not polished or glazed:
1006.30.30 - - Glutinous rice:
1006.30.30A - - - In-Quota 35 40
1006.30.30B ---XXX
1006.30.40A - - - In-Quota 35 40
1006.30.40B ---XXX
- - Other:
1006.30.91 - - - Parboiled rice:
1006.30.91A - - - - In-Quota 35 40
1006.30.91B ----XXX
1006.30.99 - - - Other:
1006.30.99A - - - - In-Quota 35 40
1006.30.99B ----XXX
1006.40 - Broken rice:
1006.40.10 - - Of a kind used for animal feed:
1006.40.10A - - - In-Quota 35 40
1006.40.10B ---XXX
1006.40.90 - - Other:
1006.40.90A - - - In-Quota 35 40
1006.40.90B ---XXX
ANNEX B
Temporary Modification of MFN Rates of Duty on Non-Rice Products
Hdg. AHTN Code Description Rate of Duty (%)

No. 2012 2014- Starting
30 June 01 July
2017 2017
(1) (2) (3) (4) (5)
02.06 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen.
0206.10.00 -XXX
to
0206.30.00
- Of swine, frozen:
0206.41.00 - - Livers 5 5
0206.49.00
to
0206.90.00 -XXX
02.07 Meat and edible offal, of the poultry of
heading 01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus:
0207.11.00
to
0207.14.30B ----XXX
- - - Other:
0207.14.91 - - - - Mechanically deboned or separated 5 40
meat
0207.14.99
to
0207.14.99B - - - -X X X
- Of turkeys:
0207.24.00
to
0207.24.00B ---XXX
0207.25.00 - - Not cut in pieces, frozen:
0207.25.00A - - - In-Quota 20 30
0207.25.00B - - - Out-Quota 20 35
0207.26.00
0207.26.00B ----XXX
0207.27 - - Cuts and Offal, frozen:
0207.27.10
to
0207.27.10B ----XXX
- - - Other:
0207.27.91 - - - - Mechanically deboned or separated
meat:
0207.27.91A - - - - - In-Quota 5 30
0207.27.91B - - - - - Out-Quota 5 40
0207.27.99 - - - - Other:
0207.27.99A - - - - In-Quota 20 30
0207.27.99B - - - - Out-Quota 20 40
0207.41.00
to
0207.60.00F --XXX
02.09 Pig fat, free of lean meat, and poultry fat,
not rendered or otherwise extracted, fresh,
chilled, frozen, salted, in brine, dried or
smoked.
0209.10.00 - Of pigs 5 5
0209.90.00 - Other 5 5
04.03 Buttermilk, curdled milk and cream, yogurt,
kephir and other fermented or acidified milk
and cream, whether or not concentrated or
containing added sugar or other sweetening
matter or flavoured or containing added fruit,
nuts or cocoa.
0403.10 to
0403.10.90 --XXX
0403.90 - Other:
0403.90.10 - - Buttermilk 1 3
0403.90.90 --XXX
04.05 Butter and other fats and oils derived from
milk; dairy spreads. ATICcS
0405.10.00 - Butter 5 7
0405.20.00
to
0405.90.90 --XXX
04.06 Cheese and curd.
0406.10
to
0406.10.20 --XXX
0406.20 - Grated or powdered cheese, of all kinds:
0406.20.10 - - In packages of a gross weight exceeding 1 3
20 kg
0406.20.90 - - Other 1 7
0406.30.00
to
0406.90.00 -XXX
07.13 Dried leguminous vegetables, shelled,
whether or not skinned or split.
0713.10 - Peas (Pisumsativum):
0713.10.10 - - Suitable for sowing 3/a 3

0713.10.90 - - Other 3 3
0713.20
to
0713.90.90 --XXX
08.02 Other nuts, fresh or dried, whether or not
shelled or peeled.
0802.11.00
to
0802.22.00 --XXX
- Walnuts:
0802.31.00 - - In shell 3 3
0802.32.00 - - Shelled 3 3
- Chestnuts (Castanea spp.):
0802.41.00
to
0802.90.00 -XXX
08.06 Grapes, fresh or dried.
0806.10.00 - Fresh 7 7
0806.20.00 -XXX
12.05 Rape or colza seeds, whether or not broken.
1205.10.00 - Low erucic acid rape or colza seeds 1 1
1205.90.00 - Other 1 1
12.08 Flours and meals of oil seeds or oleaginous
fruits, other than those of mustard.
1208.10.00 -XXX
1208.90.00 - Other 3 3
15.14 Rape, colza or mustard oil and fractions
thereof, whether or not refined, but not
chemically modified.
- Low erucic acid rape or colza oil and its
fractions:
1514.11.00 - - Crude oil 3 3
1514.19 - - Other:
1514.19.10 - - - Fractions of unrefined oil 3 3
1514.19.90 - - - Other 3 3
- Other:
1514.91 - - Crude oil:
1514.91.10 - - - Other rape or colza oil 3 3
1514.91.90 - - - Other 3 3
1514.99 - - Other:
1514.99.10 - - - Fractions of unrefined oil 3 3
- - - Other:
1514.99.91 - - - - Other rape or colza oil 3 3
1514.99.99 - - - - Other 3 3
16.02 Other prepared or preserved meat,
meat offal or blood.
1602.10
to
1602.20.00 --XXX
- Of poultry of heading 01.05:
1602.31 - - Of turkeys:
1602.31.10 - - -X X X
- - - Other:
1602.31.91 - - - - Mechanically deboned or separated 5 40
meat
1602.31.99
to
1602.90.90B ---XXX
20.04 Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
frozen, other than products of heading
20.06.
2004.10.00 - Potatoes 0 10
2004.90
to
2004.90.90 --XXX
23.06 Oil-cake and other solid residues, whether
or not ground or in the form of pellets,
resulting from the extraction of vegetable
fats or oils, other than those of heading
23.04 or 23.05.
2306.10.00
to
2306.30.00 -XXX
- Of rape or colza seeds:
2306.41 - - Of low erucic acid rape or colza seeds:
2306.41.10 - - - Of low erucic acid rape seeds 1 3
2306.41.20 - - - Of low erucic acid colza seeds 1 3
2306.49 - - Other:
2306.49.10 - - - Of other rape seeds 1 3
2306.49.20 - - - Of other colza seeds 1 3
2306.50.00
to
2306.90.90 --XXX
a Zero duty until 31 December 2015 under the Agriculture and Fisheries Modernization Act, subject to submission of
Certificate of Eligibility or Certificate of Accreditation issued by the Department of Agriculture-Regional Field Units,
Bureau of Fisheries and Aquatic Resources, Department of Trade and Industry's regional and provincial offices, or the
Board of Investments.
May 29, 2015
PROMULGATING THE TENTH REGULAR FOREIGN INVESTMENT NEGATIVE LIST
WHEREAS, Republic Act (RA) No. 7042, also known as the "Foreign Investments Act of 1991,"
as amended by RA No. 8179, provides for the formulation of a Regular Foreign Investment Negative List,
covering investment areas/activities which are open to foreign investors and/or reserved to Filipino
nationals; and
WHEREAS, there is a need to formulate the Tenth Regular Foreign Investment Negative List,
replacing the Ninth Regular Foreign Investment Negative List, to reflect changes to List A, pursuant to
existing laws.
SECTION 1. Tenth Regular Foreign Investment Negative List. — Only the investment areas
and/or activities listed in the Annex hereof shall be reserved to Philippine nationals, and hereafter shall be
referred to as the Tenth Regular Foreign Investment Negative List. The extent of foreign equity
participation in these areas shall be limited to the percentages indicated in the List.
SECTION 2. Amendments. — Amendments to List A may be made at any time to reflect

changes instituted in specific laws while amendments to List B shall not be made more often than once
every two years, pursuant to Section 8 of RA No. 7042, as amended, and its revised implementing rules
and regulations.
SECTION 3. Repeal. — All issuances, orders, rules and regulations, or parts thereof, which
are inconsistent with this Order are hereby repealed, amended or modified accordingly.
SECTION 4. Separability. — If any provision of this Order is declared invalid or

SECTION 5. Effectivity. — This Order shall take effect fifteen (15) days after its publication
in a newspaper of general circulation.
DONE in the City of Manila, this 29th day of May, in the year of Our Lord Two Thousand and
Fifteen.
ANNEX
Tenth Regular Foreign Investment Negative List
List A: Foreign Ownership is Limited by Mandate of the Constitution and Specific Laws
No Foreign Equity
1. Mass media except recording (Art. XVI, Sec. 11 of the Constitution; Presidential
Memorandum dated 05 May 1994)
2. Practice of professions 1(3) (Art. XII, Sec. 14 of the Constitution, Sec. 1 of RA 5181, Sec. 7.j
of RA 8981)
a. Pharmacy (RA 5921)
b. Radiologic and x-ray technology (RA 7431)
c. Criminology (RA 6506)
d. Forestry (RA 6239)
e. Law (Art. VIII, Section 5 of the Constitution; Rule 138, Sec. 2 of the Rules of Court of
the Philippines)
3. Retail trade enterprises with paid-up capital of less than US$2,500,000 (Sec. 5 of RA 8762)
2(4)
4. Cooperatives (Ch. III, Art. 26 of RA 6938)
5. Private security agencies (Sec. 4 of RA 5487)
6. Small-scale training (Sec. 3 of RA 7076)
7. Utilization of marine resources in archipelagic waters, territorial sea, and exclusive economic
zone as well as small-scale utilization of natural resources in rivers, lakes, bays, and lagoons
(Art. XII, Sec. 2 of the Constitution)
8. Ownership, operation and management of cockpits (Sec. 5 of PD 449)
9. Manufacture, repair, stockpiling and/or distribution of nuclear weapons (Art. II, Sec. 8 of the
Constitution) 3(5)
10. Manufacture, repair, stockpiling and/or distribution of biological, chemical and radiological
weapons and anti-personnel mines (various treaties to which the Philippines is a signatory and
conventions supported by the Philippines) 3(6)
11. Manufacture of firecrackers and other pyrotechnic devices (Sec. 5 of RA 7183)
Up to Twenty Percent (20%) Foreign Equity
12. Private radio communications network (RA 3846)
Up to Twenty-Five Percent (25%) Foreign Equity
13. Private recruitment, whether for local or overseas employment (Art. 27 of PD 442)
14. Contracts for the construction and repair of locally-funded public works (Sec. 1 of
Commonwealth Act No. 541, Letter of Instruction No. 630) except:
a. Infrastructure/development projects covered in RA 7718; and
b. Projects which are foreign funded or assisted and required to undergo international
competitive bidding (Sec. 2 (a) of RA 7718)
15. Contracts for the construction of defense-related structures (Sec. 1 of CA 541)
Up to Thirty Percent (30%) Foreign Equity
16. Advertising (Art. XVI, Sec. 11 of the Constitution)
Up to Forty Percent (40%) Foreign Equity 4(7)
17. Exploration, development and utilization of natural resources (Art. XII, Sec. 2 of the
Constitution) 5(8)
18. Ownership of private lands (Art. XII, Sec. 7 of the Constitution; Ch. 5, Sec. 22 of CA 141;
Sec. 4 of RA 9182)
19. Operation of public utilities (Art. XII, Sec. 11 of the Constitution; Sec. 16 of CA 146) 6(9)
7(10)
20. Educational institutions other than those established by religious groups and mission boards
(Art. XIV, Sec. 4 of the Constitution) 8(11)
21. Culture, production, milling, processing, trading except retailing, of rice and corn and
acquiring, by barter, purchase or otherwise, rice and corn and the by-products thereof (Sec. 5
of PD 194) 9(12)
22. Contracts for the supply of materials, goods and commodities to government-owned or
controlled corporation, company, agency or municipal corporation (Sec. 1 of RA 5183)
23. Facility operator of an infrastructure or a development facility requiring a public utility

franchise (Art. XII, Sec. 11 of the Constitution; Sec. 2 (a) of RA 7718)
24. Operation of deep sea commercial fishing vessels (Sec. 27 of RA 8550)
25. Adjustment companies (Sec. 332 of RA 10607 amending PD 612)
26. Ownership of condominium units (Sec. 5 of RA 4726)
List B: Foreign Ownership is Limited for Reasons of Security, Defense, Risk to Health and Morals and Protection
of Small- and Medium-Scale Enterprises
Up to Forty Percent (40%) Foreign Equity
1. Manufacture, repair, storage, and/or distribution of products and/or ingredients requiring

Philippine National Police (PNP) clearance:
a. Firearms (handguns to shotguns), parts of firearms and ammunition therefore,

instruments or implements used or intended to be used in the manufacture of firearms
b. Gunpowder
c. Dynamite
d. Blasting supplies
e. Ingredients used in making explosives
i. Chlorates of potassium and sodium
ii. Nitrates of ammonium, potassium, sodium barium, copper (11), lead (11),
calcium and cuprite
iii. Nitric acid
iv. Nitrocellulose
v. Perchlorates of ammonium, potassium and sodium
vi. Dinitrocellulose
vii. Glycerol
viii. Amorphous phosphorus
ix. Hydrogen peroxide
x. Strontium nitrate powder
xi. Toluene
f. Telescopic sights, sniper scope and other similar devices
However, the manufacture or repair of these items may be authorized by the Chief of
the PNP to non-Philippine nationals; Provided that a substantial percentage of output,
as determined by the said agency, is exported. Provided further that the extent of
foreign equity ownership allowed shall be specified in the said authority/clearance (RA
7042 as amended by RA 8179).
2. Manufacture, repair, storage and/or distribution of products requiring Department of National

Defense (DND) clearance:
a. Guns and ammunition for warfare
b. Military ordnance and parts thereof (e.g., torpedoes, depth charges, bombs, grenades,
missiles)
c. Gunnery, bombing and fire control systems and components
d. Guided missiles/missile systems and components
e. Tactical aircraft (fixed and rotary-winged), parts and components thereof
f. Space vehicles and component systems
g. Combat vessels (air, land and naval) and auxiliaries
h. Weapons repair and maintenance equipment
i. Military communications equipment
j. Night vision equipment
k. Stimulated coherent radiation devices, components and accessories
l. Armament training devices
m. Others as may be determined by the Secretary of the DND
However, the manufacture or repair of these items may be authorized by the Secretary of
National Defense to non-Philippine nationals; Provided that a substantial percentage of output,
as determined by the said agency, is exported. Provided further that the extent of foreign
equity ownership allowed shall be specified in the said authority/clearance (RA 7042 as
amended by RA 8179).
3. Manufacture and distribution of dangerous drugs (RA 7042 as amended by RA 8179)
4. Sauna and steam bathhouses, massage clinics and other like activities regulated by law
because of risks posed to public health and morals (RA 7042 as amended by RA 8179)
5. All forms of gambling (RA 7042 as amended by RA 8179) except those covered by
investment agreements with PAGCOR (PD 1869 as amended by RA 9487)
6. Domestic market enterprises with paid-in equity capital of less than the equivalent of
US$200,000 (RA 7042 as amended by RA 8179)
7. Domestic market enterprises which involve advanced technology or employ at least fifty (50)
direct employees with paid-in equity capital of less than the equivalent of US$100,000 (RA
7042 as amended by RA 8179)
Footnotes
1. Foreigners are allowed to practice the following professions provided their country allows Filipinos to be
admitted to the practice of these professions: aeronautical engineering, agricultural engineering, chemical
engineering, civil engineering, electrical engineering, electronics engineering, electronics technician,
geodetic engineering, mechanical engineering, metallurgical engineering, mining engineering, naval
architecture and marine engineering, sanitary engineering, medicine, medical technology, dentistry,
midwifery, nursing, nutrition and dietetics, optometry, physical and occupational therapy, veterinary
medicine, accountancy, architecture, chemistry, customs brokerage, environmental planning, geology,
landscape architecture, librarianship, marine deck officers, marine engine officers, master plumbing, sugar
technology, social work, teaching, agriculture, fisheries, guidance counseling, real estate service (real estate
consultant, real estate appraiser, real estate assessor, real estate broker and real estate salesperson),
respiratory therapy, psychology and interior design. Architecture, chemistry, electronics engineering,
environmental planning, guidance counseling, landscape architecture, metallurgical engineering, naval
architecture and marine engineering, psychology, real estate service (real estate consultant, real estate
appraiser, real estate assessor, real estate broker and real estate salesperson), sanitary engineering and
interior design allow corporate practice by Filipinos.
2. Full foreign participation is allowed for retail trade enterprises: (a) with paid-up capital of US$2,500,000 or
more provided that investments for establishing a store is not less than US$830,000; or (b) specializing in
high end or luxury products, provided that the paid-up capital per store is not less than US$250,000 (Sec. 5
of RA 8762).
3. Domestic investments are also prohibited (Art. II, Sec. 8 of the Constitution; Conventions/Treaties to which
the Philippines is a signatory).
4. Lending companies regulated by SEC are allowed to have up to 49% foreign equity participation (Sec. 6 of
RA 9474). Financing companies and investment houses regulated by SEC are allowed to have up to 60%
foreign equity participation (Sec. 6 of RA 5980 as amended by RA 8556; PD 129 as amended by RA 8366).
5. Full foreign participation is allowed through financial or technical assistance agreement with the President
(Art. XII, Sec. 2 of the Constitution).
6. The participation of foreign investors in the governing body of any public utility enterprise shall be limited
to their proportionate share in its capital, and all the executive and managing officers of such corporation or
association must be citizens of the Philippines (Article XII, Section 11 of the Constitution).
7. A "public utility" is a business or service engaged in regularly supplying the public with some commodity
or service of consequence such as electricity, gas, water, transportation, telephone or telegraph service
(Supreme Court ruling on JG Summit Holdings vs. Court of Appeals, et al., September 24, 2003). Power
generation and the supply of electricity to the contestable market are not considered as public utility
operation (Sec. 6 and Sec. 29, respectively, of RA 9136).
8. Control and administration of educational institutions shall be vested in citizens of the Philippines (Art.
XIV, Sec. 4 (2) of the Constitution).
9. Full foreign participation is allowed provided that within the 30-year period from start of operation, the
foreign investor shall divest a minimum of 60 percent of their equity to Filipino citizens (Sec. 5 of PD 194;
NFA Council Resolution No. 193 s. 1998).
(13)
May 29, 2015
PROVIDING FOR A COMPREHENSIVE AUTOMOTIVE RESURGENCE STRATEGY PROGRAM
WHEREAS, Articles II and XII of the 1987 Constitution of the Philippines recognize the
indispensable role of the private sector in encouraging private enterprise, providing incentives to needed
investments, and promoting industrialization and full employment;
WHEREAS, Articles 2 and 7 of Executive Order (EO) No. 226 (s. 1987) or the "Omnibus
Investments Code of 1987," as amended, declare that the State shall encourage private Filipino and foreign
investments in industry which shall provide significant employment opportunities, provide a foundation
for the future development of the economy, and meet the tests of international competitiveness and
empower the Board of Investments (BOI) to formulate and implement rationalization programs for certain
industries to address impediments to economic growth, and formulate guidelines for progressive
manufacturing programs;
WHEREAS, EO Nos. 156 (s. 2002) and 877-A (s. 2010) provide for a comprehensive industrial
policy and directions for the Motor Vehicle Development Program to accelerate the sound development of
the Philippine Motor Vehicle Industry, recognizing the need to attain competitiveness in the ASEAN
region in particular;
WHEREAS, there is a need to augment and enhance policy and directions of existing motor vehicle
development programs towards ensuring a resurgent automotive industry that supports innovation,
technology transfer, environmental protection, and Small and Medium Enterprises (SMEs) development;
WHEREAS, there is a need to enable the country's automotive industry to seize market
opportunities opened by the ASEAN Economic Community and deepen its participation in the regional
supply chain; and
WHEREAS, the improvement of the automotive industry will boost manufacturing capability of the
overall industrial sector, spur growth of SMEs and create more jobs in the country.
NOW, THEREFORE I, BENIGNO S. AQUINO III, President of the Republic of the Philippines, by
virtue of the powers vested in me by law, do hereby order:
SECTION 1. Comprehensive Automotive Resurgence Strategy Program. — The

Comprehensive Automotive Resurgence Strategy Program, herein referred to as the "CARS Program," is
hereby adopted and implemented in order to attract new investments, stimulate demand and effectively
implement industry regulations that will revitalize the Philippine automotive industry, and develop the
country as a regional automotive manufacturing hub.
The thrust of this Program is to provide time-bound, and output or performance-based fiscal support
to attract strategic investments in the manufacturing of motor vehicles and parts thereof. Other non-fiscal
measures already provided by existing laws, rules and regulations, shall continue to be systematically
implemented by the relevant government agencies.
SECTION 2. Coverage. — The CARS Program shall be limited to the manufacture of three
(3) Models of four-wheeled motor vehicles, and shall cover the following activities:
a. Production of the enrolled Models;
b. Manufacture of Body Shell Assembly and Large Plastic Assemblies of the Model;
c. Manufacture of Common Parts and Strategic Parts not currently produced in the
country at Original Equipment Manufacturer (OEM) standards of the Model/s; and
d. Shared Testing Facility for vehicles and/or parts.
SECTION 3. Definition of Terms. — As used herein, the following shall mean:
a. Body Shell Assembly shall consist of the full set of metal components that goes from the
body shop to the paint shop for one vehicle.
b. Common Parts refer to automotive vehicle parts not currently produced in the
Philippines at OEM standards that the registered Participating Car Makers (PCMs)
agree to source from one parts supplier, such as, but not limited to, automotive glass
and automotive seat fabric.
c. Full Model Change refers to the major design change in the external body shell
bumpers, including grills and lamps and interior of a vehicle. Full Model Change
typically happens every four to six years for passenger cars and light commercial
vehicles.
d. Large Plastic Parts shall refer to all major plastic parts of bumpers, instrument panels,
center consoles and door trims.
e. Logistics Efficiency Index shall refer to the measure of cost efficiency of the logistics
involved in the supply of motor vehicle parts and components for the enrolled Model.
f. Model refers to a nameplate that is not currently manufactured in the country. However,
a full model change of a nameplate that is currently manufactured in the country shall
be considered a Model under this CARS Program.
g. Model Life refers to the years upon which there are no major changes in the over-all
design and appearance of a Model.
h. Nameplate refers to the name used by the car maker in marketing a model, including its
variants, in the Philippines.
i. Parts refer to the Body Shell Assembly and Large Plastic Parts Assemblies of the
Model, as well as the Common and Strategic Parts.
j. Planned total production volume refers to the model life production volume up to a
maximum of six (6) years as submitted by the applicant.
k. Segment Weighted Average Price refer to the weighted average Net Manufacturer's
Price for the vehicle segment of an enrolled Model less the estimated manufacturer's net
profit of five percent (5%).
l. Standard Production Support refers to the quotient of sixty percent of the Model Life
Budget over the difference between the planned Model Life production volume and one
hundred thousand. Model Life in this case shall not exceed six (6) years.
m. Strategic Parts refer to automotive vehicle parts specific to an enrolled Model not
currently produced in the Philippines at OEM standards such as, but not limited to,
struts and shock absorbers, plastic fuel tanks, head lamps, rear combination lamps,
steering assembly, and aluminum radiators.
SECTION 4. Functions of the BOI. — The BOI, as the lead implementing and coordinating
agency of the CARS Program, shall perform the following:
a. Act upon the recommendation/s of the Inter-Agency Committee on Automotive

Industry Development established under Section 5 of this Executive Order;
b. Oversee the implementation of the CARS Program;
c. Submit the annual report on the performance of the CARS Program to the Office of the
President (OP);
d. Coordinate automotive industry development efforts of all concerned agencies and

instrumentalities of the government; and
e. Perform such other acts as may be necessary or incidental to the exercise of its function
and powers and the discharge of its duties under this Order.
SECTION 5. Inter-Agency Committee on Automotive Industry Development. — An

Inter-agency Committee on Automotive Industry Development, herein referred to as "the Inter-agency
Committee," is hereby created to administer and implement the CARS Program.
The Department of Trade and Industry-BOI representative shall act as Chairperson of the
Interagency Committee, with members from the following:
a. Department of Finance (DOF);
b. Department of Transportation and Communication;
c. Department of Science and Technology;
d. National Economic and Development Authority;
e. Technical Education and Skills Development Authority;
f. The Co-Chairman of the Industry Development Council; and
g. The Co-Chairman of the National Competitiveness Council.
The BOI shall also act as the Secretariat of the Inter-Agency Committee.
SECTION 6. Functions of the Inter-Agency Committee. — The Inter-agency Committee shall

perform the following functions:
a. Evaluate applications for enrollment of Models under the CARS Program;
b. Evaluate applications for registration of PCMs, including its makers and/or service
providers of Body Shells, Large Plastics Parts, Common Parts and Strategic Parts under
the CARS Program;
c. Recommend to the BOI the issuance of the Certificate of Registration for the PCMs
including its makers and/or service providers and impose terms and conditions;
d. Evaluate eligibility and availment of the fiscal support under the CARS Program;
e. Monitor overall CARS performance and audit compliance of the CARS Program;
f. Prepare annual report on the performance of the CARS Program, to be submitted to the
OP, through the BOI;
g. Recommend to BOI the withdrawal/forfeiture of the fiscal support in the event that the
registered Participant fails to comply with the terms and conditions of its registration;
h. Undertake studies and research including review of existing government regulations, as

needed, to make policy recommendations in enhancing the effectivity of the CARS and
other related Programs, as well as, in improving the overall performance of the
automotive industry; and
i. Perform such other functions as may be necessary.
SECTION 7. Criteria for Enrollment of a Model. — The criteria for the enrollment of a
Model shall be based on, but not limited to, the following:
a. Track record and Model competitiveness;
b. New investments in Body Shell Assembly and Large Plastic Parts Assemblies;
c. Planned volume, as may be determined by BOI, but in no case lower than two hundred
thousand (200,000) vehicles over the Model Life up to a maximum of 6 years;
d. Economic impact of the investment plan for the Model, including impact on the parts
manufacturing industry and linkages, jobs generation, and overall consumer welfare;
e. Overall competitive environment and long-term industry development; and
f. Compliance with fuel efficiency and emission level standards as may be determined by
BOI, which in no case shall be lower than the standards under the Clean Air Act.
SECTION 8. Eligibility and Qualifications of Participants. — The participating Car Makers,

Parts Makers and Shared Testing Facility Proponent must meet the following qualifications, and such
other criteria as may be required by BOI:
Minimum Qualifications for Car Makers
a. An internationally-recognized Car Maker/brand owner and/or its authorized in country

licensed manufacturer acting jointly with an internationally-recognized carmaker/brand
owner;
b. Proven global track record; and
c. Existing multinational operations.
Minimum Qualifications for Parts Makers
a. Endorsed by the PCM to manufacture parts of its enrolled Model;
b. OEM automotive Parts Maker and/or its authorized in-country licensed manufacturer
acting jointly with an internationally-recognized carmaker/brand owner;
c. Proven track record; and
d. A member of good standing of the Philippine Parts Maker Association.
Minimum Qualifications for the Shared Testing Facility Proponent
a. Collectively endorsed by the PCMs; and
b. Proven track record.
SECTION 9. Application and Selection Process. — The BOI shall establish the application
and selection process for Model enrollment and the qualifying program for Participants, imposing such
terms and conditions as it may deem necessary to promote the objectives of the CARS Program.
The BOI shall prescribe an application period during which a PCM can apply for the enrollment of
only one (1) Model. However, if the three (3) Models are not fully subscribed within the said period, the
BOI can set a new application period for enrollment of additional Model(s), in which case, more than one
(1) Model may be granted to a PCM.
Upon approval, the BOI shall issue a Certificate of Registration to the PCM which shall post a
performance bond in an amount to be determined by the BOI. The registered PCM shall be deemed a
member under the Motor Vehicle Development Program.
SECTION 10. Fiscal Support. — The registered Participants may be entitled to two (2) kinds
of fiscal support during the enrolled Model Life, up to a maximum of six (6) years, namely: (1) Fixed
Investment Support (FIS); and (2) Production Volume Incentive (PVI); Provided, that the Participants
satisfy the following qualifications:
Criteria to be Eligible to FIS
a. New investments in the manufacture of Parts and/or establishment of Shared Testing

Facility;
b. Delivery of Parts to the PCM within the prescribed period as stipulated by the BOI;
c. Introduction of the enrolled Model to the market using the Parts manufactured under
this CARS Program;
d. Consistently meeting the criteria for enrollment of PCMs; and
e. Attainment of other conditions that the BOI has imposed at the time of registration.
Criteria to be Eligible to PVI
a. Manufacture of at least fifty percent (50%) of the assembly by weight in the case of
Body Shell Assembly;
b. Manufacture of major components of the assemblies in the case of Large Plastic Parts
Assemblies;
c. Exceeds one hundred thousand (100,000) units in production volume; and
d. Attainment of other conditions that the BOI has imposed at the time of registration.
This fiscal support shall be computed based on the Segment Weighted Average Price, Standard
Production Support, and Logistics Efficiency Index, as defined in this Executive Order, during the
manufacture of the enrolled Models.
SECTION 11. Establishment of the Automotive Development Fund in the General

Appropriations Act. — The Department of Budget and Management (DBM), in coordination with the BOI,
shall propose, through the National Expenditure Program, the inclusion of an Automotive Development
Fund (ADF) in the annual General Appropriations Act (GAA), to fund the fiscal support to be granted to
registered and eligible Participants.
The total fiscal support for the CARS Program will be given beginning 2016, and shall not exceed
Twenty-Seven Billion Pesos (P27 Billion), with each enrolled Model qualified to a fiscal support in an
amount not exceeding Nine Billion Pesos (P9 Billion), to be allocated as follows:
a. Forty Percent (40%) for FIS, provided that in cases of Parts and Shared Testing
Facility, the FIS shall not exceed 40% of the capital expenditure for tooling and
equipment to manufacture the parts, including training costs for the initial start-up
operation for the use thereof; and
b. Sixty percent (60%)for PVI.
The DBM shall likewise propose that the GAA includes a special provision providing that the use
and disbursement of the ADF shall be pursuant to this Executive Order.
SECTION 12. Annual Appropriations. — The DBM shall indicate in the annual National
Expenditure Program the annual estimated expenditure necessary to support the CARS Program for that
year, until the amount of Twenty-Seven Billion Pesos (P27 Billion) is fully utilized and/or the financial
obligations to the program Participants are fully paid, subject to DBM policy and guidelines on budget
preparation.
SECTION 13. Tax Payment Certificate. — The fiscal support for the registered and eligible
Participants shall be evidenced by a non-transferrable Tax Payment Certificate (TPC) as provided by law.
This shall be used to defray the tax and duty obligations of the Participants to the National Government,
specifically, excise tax, income tax, import duties, and Value Added Tax (VAT).
Towards this end, the BOI, DBM, and DOF shall draft an efficient and effective TPC mechanism.
SECTION 14. No Double Availment of Incentives. — Registered Participants shall not be

allowed to register their activity under any other program granting incentives.
SECTION 15. Monitoring and Compliance. — The production volume, including parts
importation volume, among others, deliverables and commitments, shall be subject to periodic audit.
Further, parts makers and/or service providers shall be audited to prevent parts trading. Registered
Participants shall be audited and strictly monitored.
Failure to meet the following shall cause the cancellation of the Certificate of Registration and/or
forfeiture of support, and/or expulsion from the CARS Program:
a. Investment in the manufacture of Parts and/or establishment of Shared Testing Facility
within two (2) years from the issuance of the Certificate of Registration; and
b. Delivery of Parts to the PCM within the prescribed period.
The Board may limit availment of support as it may deem necessary. Further, failure to comply
with any of the provisions of this Executive Order, its Implementing Rules and Regulations, and the terms
and conditions of the Certificate of Registration shall be subject to cancellation, suspension, forfeiture of
support, fines and such other applicable penalties as may be allowed or prescribed by existing and
applicable laws, rules and regulations.
SECTION 16. Implementing Rules and Regulations. — The BOI, in coordination with the
DOF, DBM and other concerned government agencies shall promulgate the rules and regulations to
implement the objectives and provisions of this Executive Order.
SECTION 17. Review of EO 156 and EO 877-A. — The Inter-agency Committee constituted
under this Executive Order is hereby further ordered to review the existing Motor Vehicle Development
Program and other relevant incentive schemes in the light of the implementation of the CARS program and
recent regional and global economic developments. The review, which should be completed within six (6)
months from the issuance of this EO, may, among others, explore the possibility of providing for new
entrants intending to eventually participate in the CARS program a set of incentives during a limited
transition period.
SECTION 18. Repealing Clause. — All executive orders, rules and regulations and other
issuances or parts thereof, which are inconsistent with this Executive Order, are hereby revoked, amended,
or modified accordingly.
SECTION 19. Separability Clause. — If any provision of this Executive Order is declared
invalid or unconstitutional, the other provisions not affected thereby shall remain valid and subsisting.
DONE in the City of Manila, this 29th day of May in the year of Our Lord, Two Thousand and
Fifteen.
December 1, 2014
INSTITUTIONALIZING THE INTEGRITY MANAGEMENT PROGRAM (IMP) AS THE NATIONAL

CORRUPTION PREVENTION PROGRAM IN ALL GOVERNMENT DEPARTMENTS, BUREAUS,
OFFICES, AGENCIES, INCLUDING GOVERNMENT-OWNED AND -CONTROLLED
CORPORATIONS, GOVERNMENT FINANCIAL INSTITUTIONS, STATE UNIVERSITIES AND
COLLEGES, AND LOCAL GOVERNMENT UNITS THROUGH THE ESTABLISHMENT OF
INTEGRITY MANAGEMENT SYSTEMS (IMS)
WHEREAS, Section 27, Article II, 1987 Constitution, provides that it is the policy of the State to
maintain honesty and integrity in the public service and to undertake positive and effective measures
against graft and corruption;
WHEREAS, Section 2, of Republic Act No. 6713, otherwise known as the "Code of Conduct and
Ethical Standards for Public Officials and Employees," declares that it is the policy of the State to promote
a high standard of ethics in public service. Public officials and employees shall at all times be accountable
to the people and shall discharge their duties with utmost responsibility, integrity, competence, and
loyalty, act with patriotism and justice, lead modest lives, and uphold public interest over personal
interest;
WHEREAS, the Philippines, as State Party to the United Nations Convention Against Corruption
(UNCAC), is obliged to comply with its treaty obligation to develop, implement and maintain effective,
coordinated anti-corruption policies and measures that promote the participation of society and reflect the
principles of the rule of law, proper management of public affairs and public property, integrity,
transparency and accountability; and
WHEREAS, the Office of the President and the Office of the Ombudsman (OMB), signed a
Memorandum of Agreement on 14 June 2013 recognizing the compelling need to consolidate and align the
country's anti-corruption thrusts, programs, and measures to generate strategic interventions in reducing
corruption, promoting integrity, enhancing government effectiveness towards building a corruption
intolerant society and agreeing to establish a harmonized and simplified integrity program which will be
jointly implemented across the bureaucracy as the flagship anti-corruption program of the government. CHEIcS
powers vested in me by law, do hereby order:
SECTION 1. Integrity Management Program. — An Integrity Management Program (IMP) is

hereby established as the national corruption prevention program of the government, which covers six (6)
dimensions or management systems that are linked together to enhance both individual and systems
integrity, namely: Service Delivery, Institutional Leadership, Human Resource Management and
Development. Financial, Procurement and Asset Management; Internal Reporting and Investigation and,
Corruption Risk Management. The objectives of the IMP consist of reducing level of corruption
vulnerabilities at the department/agency level, ensuring integrity is practiced in public sector and
improving public's trust and confidence in government.
SECTION 2. Program Management Committee (PMC). — The PMC, created by agreement

between OP and OMB in a Memorandum of Agreement dated 14 June 2013, shall be tasked to perform the
following functions:
a) Serve as the program overseer of the IMP and shall provide overall direction to the
program;
b) Undertake policy making to ensure effective implementation of the IMP;
c) Provide secretariat support in the implementation of the IMP in the agency level as
stipulated in the abovementioned OP-OMB MOA;
d) Facilitate the provision of technical assistance and information exchange to

Departments/Agencies;
e) Ensure the provision of capacity-building interventions in relation to the effective

implementation and roll-out of the IMP;
f) Establish rewards and incentive scheme to promote compliance and good practices in
IMP implementation that may be linked with existing performance management system
and budget allocation and management;
g) Engage relevant stakeholders and build constituency in support of the IMP; SDIACc
h) Ensure resources are allocated to the program, as well as from donations, grants,
contributions, sponsorships and/or any form of assistance from government entities,
private sector and development partners to carry out its mandate;
i) Coordinate with the Good Governance and Anti-Corruption (GGAC) Cluster of the
Cabinet, the Inter-Agency Anti-Graft and Corruption Council (IAAGCC), other
coordinating bodies related to integrity and anti-corruption, i.e., UN Convention
Against Corruption (UNCAC) implementation and review mechanisms, and
implementing agencies; and
j) Perform such other functions as may be necessary consistent with the basic functions of
the Committee.
SECTION 3. Composition. — The PMC shall be composed of three (3) representatives from
the Office of the Deputy Executive Secretary for Legal Affairs (OP-ODESLA) and three (3)
representatives from the Ombudsman. The PMC shall be chaired and co-chaired by OP-ODESLA and
OMB.
It shall adopt an organizational structure that has provision for institutional linkages with other
government agencies relevant to the six (6) IMP dimensions.
To mobilize support and multi-stakeholder participation, the membership of the PMC shall include
representatives from other government offices as well as leading civil society organizations (CSOs),
non-government organizations (NGOs), business sector, academe and other private entities engaged in
anti-corruption advocacies and initiatives, as may be determined by the Committee.
SECTION 4. Implementation Phasing and Sectoral/Area Prioritization by the PMC. — In a

progressing and priority setting approach, the PMC shall assess and identify which department/agency
shall initially be covered by the IMP.
Departments, Bureaus, Offices, Agencies, including Government-Owned and -Controlled

Corporations, Government Financial Institutions, and State Universities and Colleges, Local Government
Units, hereinafter collectively referred to as Department/Agency, as selected by the PMC, shall implement
the IMP through their Integrity Management Committees (IMCs), and establish an Integrity Management
System (IMS) in their respective Department/Agency.
Nothing in this Executive Order shall be interpreted to prevent departments/agencies not selected
from implementing an integrity enhancing measure or initiative, unless otherwise specifically directed by
the PMC for purposes of coordinating and implementing concerted efforts for the attainment of the PMC's
mandates.
SECTION 5. Creation of an IMC in Each Department/Agency. — An Integrity Management

Committee (IMC) shall be created in each Department/agency tasked to:
1. Oversee and ensure the effective implementation of the IMP and all integrity
management initiatives and measures within the Department/Agency;
2. Facilitate integrity management planning, particularly in seeking the commitment of

people across the organization in identifying requirements, concerns and the respective
measures to address said needs, identify responsible persons/units to undertake the
measures, and determine resource requirements and timeline of implementation; SHADEC
3. Regularly meet to identify and address facilitating/hindering factors in implementing

the IMP and the establishment of the IMS;
4. Monitor and review accomplishment of the commitments stated in the Integrity

Management Plan;
5. Regularly report to the Program Management Committee (PMC) on the status of

integrity management initiatives and measures in the Department/Agency;
6. Establish feedback mechanism on the implementation of the IM Plan;
7. Act as custodian of information/database on IMP implementation; and,
8. Perform all other functions as may be necessary in the implementation IM initiatives

and measures.
SECTION 6. Composition of the IMC. — The IMC shall be composed of the following
members:
1. A Chair, who shall be the Head of Department/Agency. He/she shall be primarily

accountable for the implementation and sustainability of the IMP. He/she shall appoint
the IMC members to marshal the implementation of integrity management initiatives in
the department;
2. A Vice-Chairperson, who shall not be lower than an Assistant Secretary or a third

ranking official;
3. Heads of key management offices involved in the integrity management process
including but not limited to Human Resource, Finance, and Procurement;
4. Head of Internal Audit;
5. A representative of rank-and-file employees chosen in accordance with CSC rules and

regulations; and
6. A representative of relevant CSO/s chosen by the department/agency, in accordance

with the Guidelines on CSO Participation in the IMP.
SECTION 7. Operational Guidelines. — The Office of the President, through the Office of
the Executive Secretary, shall issue by Memorandum Circular the Operational Guidelines of the IMP upon
recommendation of the PMC.
All departments, bureaus, agencies, offices, and local government units, including
government-owned and -controlled corporations as well as government financial institutions, and State
Universities and Colleges, are enjoined to render full support, assistance and cooperation to the Committee
in carrying out its mandate and functions.
SECTION 8. Funding. — Departments/Agencies are mandated to allocate sufficient

funds/resources for the implementation of the IMP and the establishment of the IMS, as well as the
implementation of their Department/Agency's Integrity Management Plans, which shall be charged against
the current appropriations from their maintenance, operations and overhead expenditures (MOOE) budget.
Thereafter, funding for the succeeding years shall be incorporated in their regular appropriations. DTAIaH

SECTION 10. Repealing Clause. — All presidential issuances on Integrity Development

Action Plan (IDAP) and Moral Renewal Action Plan (MRAP) and all other orders, rules and regulations
inconsistent with this Executive Order are hereby repealed, amended or modified accordingly.
SECTION 11. Effectivity. — This Executive Order shall take effect immediately upon
DONE in the City of Manila, this 1st day of December, in the year of Our Lord, Two Thousand
Fourteen.
(14)
October 31, 2014
REDUCTION AND CONDONATION OF REAL PROPERTY TAXES AND INTEREST/PENALTIES

ASSESSED ON THE POWER GENERATION FACILITIES OF INDEPENDENT POWER PRODUCERS
UNDER BUILD-OPERATE-TRANSFER CONTRACTS WITH GOVERNMENT-OWNED AND/OR
-CONTROLLED CORPORATIONS
WHEREAS, under Section 234 of Republic Act No. 7160 (Local Government Code of 1991),
Government-Owned and/or -Controlled Corporations (GOCCs) engaged in the generation and
transmission of electricity enjoy a number of exemptions/privileges with respect to real property taxes,
including an assessment level of 10% on all its lands, buildings, machineries and other improvements
(Sections 216 and 218), as well as an exemption for all machinery and equipment that are actually, directly
and exclusively used in the generation and transmission of electric power and machinery and equipment
used for pollution control and environmental protection;
WHEREAS, various Local Government Units (LGUs) have taken the position that Independent
Power Producers (IPPs) operating within their territories which are not GOCCs are not entitled to the
exemptions/privileges of GOCCs with respect to real property taxes on their property, machinery and
equipment used in the generation and distribution of electric power, and have threatened enforcement
action against the IPPs, including the levy and sale at public auction of the affected properties;
WHEREAS, the payment of said real property taxes by the affected IPPs, some of which obligation
have been contractually assumed by the GOCCs and carries the full faith of the National Government,
threatens the financial stability of the GOCCs, the government's fiscal consolidation efforts, and the
stability of energy prices;
WHEREAS, the forcible collection of the subject real property taxes by the LGUs concerned will
trigger massive direct liabilities on the part of National Power Corporation/Power Sector Assets and
Liabilities Management Corporation and other affected GOCCs, may increase the cost of electricity, and
may trigger further cross-defaults and significant economic losses across all sectors; TcICEA
WHEREAS, under Section 277 of Republic Act No. 7160, "the President of the Philippines may,
when public interest so requires, condone or reduce the real property tax and interest for any year in any
province or city or a municipality within the Metropolitan Manila area"; and
WHEREAS, Article VII, Section 17 of the Philippine Constitution provides that the President shall
have control of all the executive departments, bureaus, and offices.
SECTION 1. Reduction and Condonation. — All liabilities for real property tax on property,
machinery and equipment (including any special levies accruing to the Special Education Fund) actually
and directly used by IPPs for the production of electricity under Build-Operate-Transfer contracts
(whether denominated Power Purchase Agreements, Energy Conversion Agreements or other contractual
agreements) with GOCCs, assessed by LGUs and other entities authorized to impose real property tax, for
all years up to 2014, are hereby reduced to an amount equivalent to the tax due if computed based on an
assessment level of fifteen percent (15%) of the fair market value of said property, machinery and
equipment depreciated at the rate of two percent (2%) per annum, less any amounts already paid by the
IPPs. All fines, penalties and interests on such deficiency real property tax liabilities are also hereby
condoned and the concerned IPPs are relieved from payment thereof.
SECTION 2. Compliance by All Government Entities. — All concerned departments, agencies

and instrumentalities of the government, including GOCCs and LGUs, are hereby ordered to strictly
comply with this Executive Order.
SECTION 3. Repealing Clause. — All orders, issuances, rules and regulations or parts thereof
which are inconsistent with the provisions of this Order are hereby repealed, amended or modified
accordingly.

unconstitutional, the other provisions unaffected shall remain valid and subsisting.
SECTION 5. Effectivity Clause. — This Order shall take effect immediately upon its
DONE in the City of Manila, this 31st day of October, in the year of Our Lord, Two Thousand and
Fourteen.
September 5, 2014
CREATING AN INTER-AGENCY COMMITTEE TO OVERSEE THE REVIEW, IMPLEMENTATION

AND MONITORING OF THE UNITED NATIONS CONVENTION AGAINST CORRUPTION (UNCAC)
WHEREAS, the Philippines signed on 9 December 2003, and subsequently ratified on 6 November
2006, the United Nations Convention Against Corruption (UNCAC), which obliges the States Parties to
implement a wide range of anti-corruption measures through laws, institutions and practices;
WHEREAS, the implementation of anti-corruption measures is imperative towards achieving
national development;
WHEREAS, the UNCAC mandates the States Parties to maintain honesty and integrity both in the
public and private sectors by undertaking positive and effective measures against graft and corruption;
WHEREAS, as a State Party to the UNCAC, the Philippines is obliged to implement its provisions
and monitor compliance therewith;
WHEREAS, the implementation of the UNCAC necessitates international cooperation as well as at

the domestic level among the different branches of the government, collaboration with the private sector,
and engagement of broader segments of civil society, including territorial and political subdivisions of the
country; HDaACI
WHEREAS, to ensure the successful implementation of the UNCAC and to demonstrate the
Philippines' strong commitment to the observance of international normative standards, it is necessary to
establish an appropriate multi-stakeholder mechanism or body to carry out the effective implementation,
monitoring and review of all the initiatives to achieve the noble goals of the UNCAC;
SECTION 1. Presidential UNCAC Inter-Agency Committee. — A Presidential UNCAC

Inter-agency Committee, hereinafter referred to as the Committee, is hereby created to oversee the
implementation, coordination, monitoring and review of Philippine compliance with the UNCAC.
SECTION 2. Composition. — The Executive Secretary shall serve as the Chairperson of the
Committee with the following members:
a. The Secretary of Justice as Vice-Chairperson;
b. The Secretary of Foreign Affairs as Co-Vice-Chairperson;
c. The Secretary of Budget and Management;
d. The Secretary of Socioeconomic Planning; and
e. The Secretary of Interior and Local Government.
The foregoing members of the Committee shall designate alternate representatives, holding a
position not lower than a Director level, to ensure dedicated and continuing support to the functions and
responsibilities of the Committee.
To mobilize support and multi-sector stakeholder participation, the Committee shall include
representatives from relevant civil society organizations (CSOs), non-government organizations (NGOs),
business sector, academe and other private entities engaged in anti-corruption advocacies and initiatives,
as may be determined by the Committee. prLL
In addition, the Committee shall invite representatives from independent offices such as the Office
of the Ombudsman, Commission on Audit, Civil Service Commission, Anti-Money Laundering Council,
House of Representatives, the Senate and the Judiciary to effect the synchronization and complementation
of anti-corruption programs.
The Committee shall meet every quarter and/or whenever the Chairperson deems it necessary to
convene the same.
SECTION 3. Functions. — The Committee shall have the following functions:
a. Assess, evaluate and review all the provisions of the UNCAC and determine its
applicability and its compatibility with the existing legal framework and laws;
b. Formulate and develop plans, policies and response strategies related to the
implementation, monitoring and review compliance of the State's treaty obligations
under the UNCAC;
c. Undertake and coordinate the implementation of integrity development and

anti-corruption measures with appropriate branches of government that will ensure its
adoption and implementation;
d. Assess and monitor good governance and anti-corruption initiatives in the country,
collating all necessary data and information on corruption-related offenses for the
comprehensive review of the implementation of the UNCAC;
e. Set up and implement a communication plan to ensure transparency and accountability

in the assessment of the good governance and anti-corruption initiatives in the country
and conduct of awareness-raising and advocacy, particularly those contributing to the
non-tolerance of corruption;
f. Ensure compliance by the government to all its obligations under the UNCAC,
including the timely submission of treaty implementation reports, replies and comments
on cases filed with the United Nations Office on Drugs and Crime;
g. Direct and ensure the creation of internal working groups (IWGs) from among the
concerned government entities as well as the designation of focal points, and institution
of an effective system for multi-sector arrangements in the implementation,
coordination and monitoring of all related endeavors under the UNCAC; THCASc
h. Create technical working groups (TWGs) to conduct relevant studies and researches on
relevant legal instruments, administrative measures and effective practices aimed at
preventing corruption with a view to determining their adequacy to prevent and reduce
corruption;
i. Ensure adherence to the objectives of the UNCAC of all anti-corruption programs and
good governance initiatives in the territorial and political subdivisions of the country;
and
j. Report to the President every semester and recommend policy advice and/or measures
to ensure compliance with the UNCAC;
k. Perform such other functions as may be directed by the President or as may be

necessary, consistent with the basic functions of the Committee.
SECTION 4. Cooperation Areas with the Office of the Ombudsman. — In recognition of the
role of the Office of the Ombudsman as one of the designated central authorities in the implementation of
the UNCAC, the Committee shall seek all possible working arrangements with the Office of the
Ombudsman (OMB) in the areas of:
a. Compliance review with the requirements of the Conference of States Parties in the
UNCAC review mechanism;
b. Enforcement of anti-corruption laws and prosecution of corruption cases; and
c. All other UNCAC-related matters and concerns.
SECTION 5. Secretariat. — The Office of the Deputy Executive Secretary for Legal Affairs,
this Office (OP-ODESLA), is hereby designated as the Secretariat to the Committee to provide technical
and administrative support and to serve as its liaison/coordinating arm with Congress, the Judiciary and
other government agencies, including, the Presidential Legislative Liaison Office (PLLO) and the
Legislative and Executive Development Advisory Council (LEDAC) for effective representation and
facilitation of the fulfillment of the mandatory provisions of the UNCAC. The Secretariat shall be headed
by an Executive Director.
SECTION 6. Support and Cooperation. — All branches of the government, departments,

bureaus, agencies, offices, and local government units, including government-owned and controlled
corporations as well as government financial institutions, and State Universities and Colleges, are
encouraged to render full support, assistance and cooperation to the Committee in carrying out its mandate
and functions. SaCIAE
SECTION 7. Funding. — Operational expenses shall be chargeable against the funds of the
Office of the President subject to the usual government accounting and auditing rules and regulations.
Subsequent funding for the operations of the Committee shall be incorporated in the regular budget of this
Office.

invalid or unconstitutional, the remaining provisions not affected thereby shall continue with full force and
effect.
SECTION 9. Repealing Clause. — All orders, rules and regulations inconsistent with this
Executive Order are hereby repealed or modified accordingly.
DONE in the City of Manila, this 5th day of September, in the Year of Our Lord Two Thousand
and Fourteen.
(15)
February 13, 2014
MODIFYING THE RATES OF IMPORT DUTY ON CERTAIN IMPORTED ARTICLES AS PROVIDED

FOR UNDER THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED, IN ORDER
TO IMPLEMENT THE AMENDED TARIFF REDUCTION SCHEDULE ON MOTOR VEHICLES'
COMPONENTS, PARTS AND/OR ACCESSORIES UNDER EXECUTIVE ORDER NO. 767 PURSUANT
TO THE AGREEMENT BETWEEN THE REPUBLIC OF THE PHILIPPINES AND JAPAN FOR AN
ECONOMIC PARTNERSHIP
WHEREAS, the Agreement Between the Republic of the Philippines and Japan for an Economic
Partnership (PJEPA) was signed by the Heads of Government of the Philippines and Japan on 09
September 2006, and ratified by the Philippine Senate, through Resolution No. 131, on 08 October 2008;
WHEREAS, Section 3 of Executive Order (EO) No. 767 (s. 2008) provides that, as indicated in the
Notes for the Schedule of the Philippines under the PJEPA, the rates of duty of certain products
represented with the symbol "S" shall be subject to negotiations in 2009;
WHEREAS, paragraph 4 (a) (ii), Section 1, Part 3 of Annex 1 of PJEPA further provides that the
rates of duty of certain products indicated with symbol "S" in Column 4 and number "4" in Column 5 in
the Schedule of the Philippines shall be eliminated in 2013;
WHEREAS, the National Economic and Development Authority (NEDA) Board, during its
meeting on 26 June 2013, approved the tariff reduction schedule on the remaining motor vehicles'
components, parts and/or accessories indicated with symbol "S" in Column 4 and number "4" in Column 5
in the Schedule of the Philippines; and
authorizes the President, upon NEDA's recommendation, to modify import duties for the promotion of
foreign trade.
SECTION 1. Reduction of Tariff Rates on Motor Vehicles' Components, Parts, and/or

Accessories. — The articles specifically listed in the attached Annex (Articles Granted Concessions under
the PJEPA) hereof, as classified under Section 104 of the TCCP, as amended, shall be subject to the rates
of duty in accordance with the schedule indicated in Column 4 of said Annex. cAaDCE
SECTION 2. Applicable PJEPA Rates. — For Japan, the applicable rate shall be the PJEPA
rate subject to the submission of the proper Certificate of Origin (CO) Form JP. Pursuant to Section 1313
(a) of the TCCP, as amended, the Tariff Commission may, upon request, issue tariff classification rulings
to confirm the applicable rates of duty of particular products subject to this section.
SECTION 3. Rates of Articles in the Annex Subject to Rules of Origin. — All articles listed in
the Annex which are entered or withdrawn from warehouses in the Philippines for consumption shall be
imposed the rates of duty therein prescribed subject to compliance with the Rules of Origin as provided for
in Chapter 3 of PJEPA.
SECTION 4. Right of Recourse. — Nothing in this Order shall preclude the Philippines from
invoking its right of recourse to all trade remedy measures provided for in the law, the PJEPA and other
relevant international agreements as an effective device against import surges.
SECTION 5. Repealing Clause. — All issuances, orders, rules and regulations, or parts
thereof, which are inconsistent with this Order are hereby repealed, amended or modified accordingly.

SECTION 7. Effectivity Clause. — This Order shall take effect immediately upon publication
in a newspaper of general circulation.
DONE in the City of Manila, this 13th of February, in the year of Our Lord, Two Thousand and
Fourteen.
ANNEX
Articles Granted Concessions under the Philippines-Japan Economic Partnership Agreement (PJEPA)
Hdg. AHTN Code Applicable PJEPA

No. 2012 Description Rates of Duty (%)
2013-2018
(1) (2) (3) (4)
40.09 Tubes, pipes and hoses, of vulcanised rubber

other than hard rubber, with or without their
fittings (for example, joints, elbows, flanges).
- Reinforced or otherwise combined

only with textile materials:
4009.31 - - Without fittings:
- - - Other:
4009.31.91 - - - - Fuel hoses, heater hoses and water hoses, 0

of a kind used on motor vehicles of heading
87.02, 87.03, 87.04 or 87.11
4009.31.99 - - - - Other
ex1 4009.31.99 Of a kind used for motor vehicles of heading 0

87.02, 87.03, 87.04 or 87.11 and parts thereof
40.16 Other articles of vulcanised rubber other than

hard rubber.
- Other:
4016.93 - - Gaskets, washers and other seals:
4016.93.20 - - - Gaskets and o-rings, of a kind used on motor 0

vehicles of heading 87.02, 87.03, 87.04 or 87.11
4016.93.90 - - - Other

87.02, 87.03, 87.04 or 87.11
4016.99 - - Other:
- - - Parts and accessories of a kind used for

vehicles of Chapter 87:
4016.99.13 - - - - Weatherstripping, of a kind used on motor 0

vehicles of heading 87.02, 87.03 or 87.04
4016.99.14 - - - - Other, for vehicles of heading 87.02,

87.03, 87.04, 87.05 or 87.11

87.02, 87.03, 87.04 or 87.11
4016.99.19 - - - - Other

87.02, 87.03, 87.04 or 87.11
- - - Other:
4016.99.99 - - - - Other

57.03 Carpets and other textile floor coverings, tufted,

whether or not made up.
5703.10 - Of wool or fine animal hair:
5703.10.10 - - Floor mats, of a kind used for motor vehicles of 0

heading 87.02, 87.03 or 87.04
5703.10.90 - - Other:
5703.10.90B - - - Other 0
5703.90 - Of other textile materials:
- - Of jute fibres:
5703.90.21 - - - Floor mats, of a kind used for motor vehicles of 0

heading 87.02, 87.03 or 87.04
5703.90.29 - - - Other:
5703.90.29B - - - - Other 0
- - Other:
5703.90.91 - - - Floor mats, of a kind used for motor vehicles of 0

heading 87.02, 87.03 or 87.04
5703.90.99 - - - Other:
5703.90.99B - - - - Other 0
57.05 Other carpets and other textile floor coverings,
whether or not made up.
- Of jute fibres:
5705.00.21 - - Non-woven floor coverings, of a kind used for 0

motor vehicles of heading 87.02, 87.03 or 87.04
5705.00.29 - - Other 0
- Other:
5705.00.92 - - Non-woven floor coverings, of a kind used for 0

5705.00.99 - - Other 0
73.20 Springs and leaves for springs, of iron or steel.
7320.10 - Leaf-springs and leaves therefor:
- - Suitable for use on motor vehicles or

machinery of heading 84.29 or 84.30:
7320.10.11 - - - Suitable for use on motor vehicles of heading 0

87.02, 87.03 or 87.04
7320.10.19 - - - Other
ex1 7320.10.19 Leaf springs and leaves therefor, of a kind 0

used for motor vehicles of heading 87.11,
and parts thereof of a kind used for motor
vehicles of heading 87.02, 87.03, 87.04 or
87.11
84.09 Parts suitable for use solely or principally

with the engines of heading 84.07 or 84.08.
- Other:
8409.91 - - Suitable for use solely or principally with

spark-ignition internal combustion piston
engines:
- - - For vehicles of heading 87.11:
8409.91.31 - - - - Carburettors and parts thereof 0
8409.91.32 - - - - Cylinder blocks; crank cases 0
8409.91.34 - - - - Cylinder liners 0
8409.91.35 - - - - Cylinder heads and head covers 0
8409.91.37 - - - - Pistons 0
8409.91.38 - - - - Piston rings and gudgeon pins 0
8409.91.39 - - - - Other 0
- - - For other vehicles of Chapter 87:
8409.91.43 - - - - Cylinder liners, with an internal diameter of 50 0

mm or more, but not exceeding 155 mm
8409.91.44 - - - - Other cylinder liners 0
8409.91.46 - - - - Pistons, with an external diameter of 50 mm or 0

more, but not exceeding 155 mm
8409.91.47 - - - - Other pistons 0
8409.91.49 - - - - Other 0
8409.99 - - Other:
- - - For engines of other vehicles of Chapter 87:
8409.99.43 - - - - Cylinder liners, with an internal diameter of 50 0

mm or more, but not exceeding 155 mm
8409.99.44 - - - - Other cylinder liners 0
8409.99.46 - - - - Pistons, with an external diameter of 50 mm or 0

more, but not exceeding 155 mm
8409.99.47 - - - - Other pistons 0
8409.99.49 - - - - Other 0
84.13 Pumps for liquids, whether or not fitted with a

measuring device; liquid elevators.
8413.30 - Fuel, lubricating or cooling medium pumps for

internal combustion piston engines:
- - Reciprocating or rotary type:
8413.30.12 - - - Water pumps or fuel pumps of a kind used for 0

engines of motor vehicles of heading 87.02,
87.03 or 87.04
8413.30.19 - - - Other 0
- - Centrifugal type:

87.03 or 87.04
8413.30.29 - - - Other 0
- - Other:

87.03 or 87.04
8413.30.99 - - - Other 0
84.15 Air conditioning machines, comprising a motor-

driven fan and elements for changing the
temperature and humidity, including those
machines in which the humidity cannot be
separately regulated.
8415.20 - Of a kind used for persons, in motor vehicles:
8415.20.10 - - Of an output not exceeding 26.38 kW
ex1 8415.20.10 Air conditioning machines, of a kind used for 0

8415.20.90 - - Other
ex1 8415.20.90 Air conditioning machines, of a kind used for 0

84.81 Taps, cocks, valves and similar appliances for

pipes, boiler shells, tanks, vats or the like,
including pressure-reducing valves and
thermostatically controlled valves.
8481.80 - Other appliances:
- - Valves for inner tubes:
8481.80.11 - - - Of copper or copper alloys

8481.80.12 - - - Of other materials

- - Other:
- - - Manifold valves:
8481.80.75 - - - - Of plastics and of not less than 1 cm and not

more than 2.5 cm in internal diameter

87.02, 87.03, 87.04 or 87.11 and parts
thereof
8481.80.76 - - - - Other

87.02, 87.03, 87.04 or 87.11 and parts
thereof
- - - Other valves of plastics:
- - - - Other:
8481.80.87 - - - - - Fuel cut-off valves for vehicles of heading 0

87.02, 87.03 or 87.04
- - - Other:
- - - - Other:
8481.80.92 - - - - - Fuel cut-off valves for vehicles of heading 0

87.02, 87.03 or 87.04
8481.80.99 - - - - - Other
ex1 8481.80.99 Of a kind used for motor vehicles of 0

heading 87.02, 87.03 87.04 or 87.11 and
parts thereof
85.11 Electrical ignition or starting equipment of a

kind used for spark-ignition or compression-
ignition internal combustion engines (for
example, ignition magnetos, magneto-dynamos,
ignition coils, sparking plugs and glow plugs,
starter motors); generators (for example, dynamos,
alternators) and cut-outs of a kind
used in conjunction with such engines.
8511.30 - Distributors; ignition coils:
- - Of a kind suitable for motor vehicle engines:
8511.30.49 - - - Other

87.02, 87.03, 87.04, or 87.11 and parts
thereof
- - Other:
8511.30.99 - - - Other

87.02, 87.03, 87.04, or 87.11 and parts
thereof
8511.40 - Starter motors and dual purpose starter-

generators:
- - Assembled starter motors for engines of vehicles

of headings 87.01 to 87.05:
8511.40.31 - - - For engines of vehicles of heading 87.01 0
8511.40.32 - - - For engines of vehicles of heading 87.02, 87.03 0

or 87.04
8511.40.33 - - - For engines of vehicles of heading 87.05 0
- - Other:
8511.40.91 - - - For engines of vehicles of heading 87.02, 0

87.03, 87.04 or 87.05
8511.40.99 - - - Other 0
8511.50 - Other generators:
- - Assembled alternators for engines of vehicles of

headings 87.01 to 87.05:
8511.50.32 - - - For engines of vehicles of heading 87.02, 87.03 0

or 87.04
- - Other:
8511.50.99 - - - Other
ex1 8511.50.99 Alternators and capacitor discharge igniters, of 0

a kind used for motor vehicles of heading
87.11.
85.12 Electrical lighting or signalling equipment

(excluding articles of heading 85.39),
windscreen wipers, defrosters and demisters, of
a kind used for cycles or motor vehicles.
8512.20 - Other lighting or visual signalling equipment:
- - Other:
8512.20.91 - - - For motorcycles 0
8512.20.99 - - - Other

87.02, 87.03, 87.04 or 87.11 and parts
thereof
8512.30 - Sound signalling equipment:
8512.30.10 - - Horns and sirens, assembled
ex1 8512.30.10 - - - Horn assy high, horn assy low not exceeding 100 0
mm in diameter, of a kind used for motor
vehicles of heading 87.02, 87.03, 87.04 or 87.11
- - Other:
8512.30.91 - - - Obstacle detection (warning) devices for

vehicles

87.02, 87.03, 87.04 or 87.11 and parts
thereof
8512.30.99 - - - Other

87.02, 87.03, 87.04 or 87.11 and parts
thereof
85.36 Electrical apparatus for switching or protecting

electrical circuits, or for making connections to
or in electrical circuits (for example, switches,
relays, fuses, surge suppressors, plugs,
sockets, lamp-holders and other connectors,
junction boxes), for a voltage exceeding 1,000
volts.
8536.50 - Other switches:
- - Other:
8536.50.99 - - - Other
ex1 8536.50.99 Other, of a kind used for motor vehicles of 0

heading 87.02, 87.03, 87.04 or 87.11 and
parts thereof
8536.90 - Other apparatus:
- - Other:
8536.90.99 - - - Other:
8536.90.99A - - - - Battery clamp, of a kind used for motor 0

vehicles of heading 87.02, 87.03, 87.04 or
87.11
8536.90.99B - - - - Other 0
85.44 Insulated (including enamelled or anodised)

wire, cable (including co-axial cable) and other
insulated electric conductors, whether or not
fitted with connectors; optical fibre cables,
made up of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectors.
8544.30 - Ignition wiring sets and other wiring sets of a kind

used in vehicles, aircraft or ships:
- - Wiring harnesses for motor vehicles:
- - - Insulated with rubber or plastics:
8544.30.12 - - - - For vehicles of heading 87.02, 87.03, 87.04 or 0

87.11
- - - Other:
8544.30.14 - - - - For vehicles of heading 87.02, 87.03, 87.04 or 0

87.11
87.07 Bodies (including cabs), for the motor vehicles

of headings 87.01 to 87.05.
8707.90 - Other:
8707.90.10 - - For vehicles of heading 87.01 0
- - For vehicles of heading 87.02:
8707.90.21 - - - For motor cars (including stretch limousines but 0

not including coaches, buses, minibuses or
vans)
8707.90.29 - - - Other 0
8707.90.90 - - Other 0
87.08 Parts and accessories of the motor vehicles of

headings 87.01 to 87.05.
- Other parts and accessories of bodies (including

cabs):
8708.21.00 - - Safety seat belts 0
8708.29 - - Other:
- - - Components of door trim assemblies:
8708.29.12 - - - - For vehicles of heading 87.03:
8708.29.12A - - - - - Armrest 0
- - - Other:
8708.29.92 - - - - For vehicles of heading 87.01 0
- - - - For vehicles of heading 87.03:
8708.29.94 - - - - - Hood rods 0
8708.29.95 - - - - - Other 0
- - - - For vehicles of heading 87.02 or 87.04:
8708.29.97 - - - - - Hood rods 0
8708.29.98 - - - - - Other 0
8708.29.99 - - - - Other 0
8708.30 - Brakes and servo-brakes; parts thereof:
- - For vehicles of heading 87.03:
8708.30.21 - - - Brake drums, brake discs or brake pipes 0
8708.30.29 - - - Other 0
8708.30.30 - - Brake drums, brake discs or brake pipes for 0

vehicles of heading 87.02 or 87.04
8708.30.90 - - Other 0
8708.40 - Gear boxes and parts thereof:
- - Gear boxes, assembled:
8708.40.25 - - - For vehicles of heading 87.01 0
8708.40.27 - - - For vehicles of heading 87.04 or 87.05 0
8708.40.29 - - - Other 0
- - Parts:
8708.40.99 - - - Other 0
8708.50 - Drive-axles with differential, whether or not

provided with other transmission components, and
non-driving axles; parts thereof:
- - Parts:
8708.50.91 - - - - Crown wheels and pinions 0
8708.50.99 - - - Other 0
8708.70 - Road wheels and parts and accessories thereof:
- - Wheels fitted with tyres:
8708.70.29 - - - Other:
8708.70.29B - - - - Other 0
- - Wheels not fitted with tyres:
8708.70.39 - - - Other:
8708.70.39B - - - - Other 0
- - Other:
8708.70.96 - - - For vehicles of heading 87.02 or 87.04 0
8708.70.99 - - - Other 0
8708.80 - Suspension systems and parts thereof (including

shock-absorbers):
- - Suspension systems:
8708.80.17 - - - For vehicles of subheading 8704.10 or heading 0

87.05
8708.80.19 - - - Other 0
- Other parts and accessories:
8708.91 - - Radiators and parts thereof:
- - - Radiators:
8708.91.17 - - - - For vehicles of heading 87.02 or 87.04:
8708.91.17A - - - - - For vehicles of subheading 8704.10 0
8708.91.17B - - - - - Other 0
8708.91.19 - - - - Other 0
- - - Parts:
8708.91.92A - - - - - Drain plug 0
8708.91.92B - - - - - Other 0
8708.91.99 - - - - Other:
8708.91.99A - - - - - Drain plug, for vehicles of heading 87.02 or 0

87.04 (excluding subheading 8704.10)
8708.91.99B - - - - - Other 0
8708.92 - - Silencers (mufflers) and exhaust pipes; parts

thereof:
8708.92.40 - - - For vehicles of heading 87.02 or 87.04:
8708.92.40A - - - - For vehicles of subheading 8704.10 0
8708.92.40B - - - - Other 0
8708.92.90 - - - Other 0
8708.94 - - Steering wheels, steering columns and steering

boxes; parts thereof:
8708.94.10 - - - Steering wheels with airbag assemblies 0
- - - Other:
8708.94.99 - - - - Other 0
8708.95 - - Safety airbags with inflater system; parts thereof:
8708.95.10 - - - Safety airbags with inflater system 0
8708.95.90 - - - Parts 0
8708.99 - - Other:
8708.99.10 - - - For vehicles of heading 87.01:
8708.99.10B - - - - For agricultural tractors of subheading 0

8701.10 or 8701.90
8708.99.10C - - - - Other 0
- - - For vehicles of heading 87.02, 87.03 or 87.04:
8708.99.30 - - - - Accelerator, brake or clutch pedals 0
8708.99.40 - - - - Battery carriers or trays and brackets therefor 0
8708.99.50 - - - - Radiator shrouds 0
- - - - Chassis frames or parts thereof:
8708.99.61 - - - - - For vehicles of heading 87.02 0
8708.99.70 - - - - Other:
8708.99.70B - - - - - Other 0
8708.99.90 - - - Other:
8708.99.90B - - - - Other 0
90.29 Revolution counters, production counters,

taximeters, mileometers, pedometers and the
like; speed indicators and tachometers, other
than those of heading 90.14 or 90.15;
stroboscopes.
9029.20 - Speed indicators and tachometers; stroboscopes:
9029.20.20 - - Tachometers for motor vehicles 0
9029.20.90 - - Other 0
91.04 Instrument panel clocks and clocks of a similar

type for vehicles, aircraft, spacecraft or vessels.
9104.00.10 - For vehicles
94.01 Seats (other than those of heading 94.02),

whether or not convertible into beds, and parts
thereof.
9401.20 - Seats of a kind used for motor vehicles:
9401.20.10 - - For vehicles of heading 87.02, 87.03 or 87.04 0
9401.20.90 - - Other 0
9401.90 - Parts:
- - Of seats of subheading 9401.20:
9401.90.31 - - - Headrest stiffeners for seats of subheading 0

9401.20.10
9401.90.39 - - - Other:
9401.90.39A - - - - Armrests for seats of subheading 9401.20.10 0
(16)
December 23, 2013
AMENDING EXECUTIVE ORDER NO. 461 (S. 2005) AND ADJUSTING THE OVERSEAS, LIVING
QUARTERS, REPRESENTATION, AND FAMILY ALLOWANCES OF FOREIGN SERVICE
PERSONNEL
WHEREAS, Section 63 of Republic Act (RA) No. 7157, otherwise known as the "Philippine
Foreign Service Act of 1991," provided for the overseas, living quarters, representation, and family
allowances, among others, of foreign service personnel;
WHEREAS, Section 64 of RA 7157 further provides that the President shall approve, upon
recommendation of the Secretaries of Foreign Affairs and of Budget and Management, rates, indices,
maximum allowable amounts, and policies on allowances which shall be applicable to all national
government employees stationed abroad;
WHEREAS, Executive Order (EO) No. 461 (s. 2005) sets the present rates of overseas, living
quarters, representation, and family allowances of foreign service personnel;
WHEREAS, a 10% increase in the overseas, living quarters and family allowances for 31 posts was
authorized in 2008;
WHEREAS, significant economic changes raised the cost of living abroad; and
WHEREAS, it is necessary for the government to provide, within its financial capability, personnel
assigned abroad with adequate means to enable them to represent the country with distinction and dignity.
HCTaAS
NOW THEREFORE, I, BENIGNO S. AQUINO III, President of the Philippines, by virtue of the
powers vested in me by law, do hereby approve the following rates, rules, and regulations in the payment
of allowances to personnel of the National Government in the Foreign Service.
SECTION 1. Base Rates of Overseas Allowance. — The annual base rates of Overseas
Allowance provided under EO 461 for all Philippine government personnel stationed abroad are hereby
amended as follows:
Rank Rate in US Dollars

From To
Chief of Mission I 69,599 83,519
Chief of Mission II 60,521 72,625
Career Minister 52,626 63,151
Foreign Service Officer I 45,762 54,914
Foreign Service Officer II 41,601 49,921
Foreign Service Officer III 37,819 45,383
Foreign Service Officer IV 34,382 41,258
Foreign Service Staff Officer I 34,382 41,258
Foreign Service Staff Officer II 32,744 39,293
Foreign Service Staff Officer III 31,185 37,422
Foreign Service Staff Officer IV 29,700 35,640
Foreign Service Staff Employee I 27,000 32,400
Foreign Service Staff Employee II 25,714 30,857
Foreign Service Staff Employee III 24,490 29,388
SECTION 2. Indices of Overseas Allowance. — The Overseas Allowance indices provided

under EO 461 are hereby revised and the newly proposed posts are also given an index as follows:
Country/Post Index
From To
Argentina — Buenos Aires 82 83
Australia — Canberra 90 103
Australia — Sydney 90 103
Austria — Vienna 96 100
Bahrain — Manama 91 90
Bangladesh — Dhaka 77 85
Belgium — Brussels 94 100
Brazil — Brasilia 82 96
Brunei — Bandar Seri Begawan 75 86
Cambodia — Phnom Penh 75 83
Canada — Ottawa 91 91
Canada — Toronto 93 95
Canada — Vancouver 91 93
Chile — Santiago 82 89
China — Beijing 89 96
China — Chongqing - 95
China — Guangzhou 89 95
China — Hong Kong 100 100
China — Macau - 96
China — Shanghai 89 96
China — Xiamen 89 91
Czech Republic — Prague 90 88
Egypt — Cairo 76 84
France — Paris 98 102
Germany — Berlin 98 94
Greece — Athens 89 88
Hungary — Budapest 92 88
India — New Delhi 79 85
Indonesia — Jakarta 81 88
Indonesia — Manado 70 70
Iran — Tehran 83 80
Iraq — Baghdad 84 92
Israel — Tel Aviv 90 91
Italy — Milan 96 99
Italy — Rome 96 99
Japan — Osaka 128 123
Japan — Tokyo 128 123
Jordan — Amman 77 88
Kenya — Nairobi 78 86
Kuwait — Kuwait 81 88
Laos — Vientiane 80 91
Lebanon — Beirut 90 92
Libya — Tripoli 82 81
Malaysia — Kuala Lumpur 75 86
Mexico — Mexico City 85 93
Myanmar — Yangon 83 91
Netherlands — The Hague 93 95
New Zealand — Wellington 90 105
Nigeria — Abuja 93 102
Norway — Oslo 105 113
Oman — Muscat 81 86
Pakistan — Islamabad 80 85
Papua New Guinea — Port Moresby 88 98
Poland — Warsaw 85 86
Portugal — Lisbon 87 94
Qatar — Doha 79 90
Russia — Moscow 95 110
Saudi Arabia — Jeddah 86 85
Saudi Arabia — Riyadh 86 90
Singapore — Singapore 80 93
South Africa — Pretoria 92 85
South Korea — Seoul 107 98
Spain — Madrid 94 93
Switzerland — Berne 107 103
Switzerland — Geneva 107 114
Syria — Damascus - 89
Thailand — Bangkok 77 89
Timor Leste — Dili 89 94
Turkey — Ankara 86 94
United Arab Emirates — Abu Dhabi 86 94
United Arab Emirates — Dubai 86 90
United Kingdom — London 100 105
United States of America — Agana 100 102
United States of America — Chicago 100 98
United States of America — Honolulu 100 102
United States of America — Los Angeles 100 95
United States of America — New York 100 100
United States of America — San Francisco 100 98
United States of America — Washington D.C. 100 94
Vatican — Holy See 96 99
Vietnam — Hanoi 79 83
SECTION 3. Rules Governing Overseas Allowance. — The following are the rules governing
the grant of Overseas Allowance:
a. The grant of Overseas Allowance shall be in accordance with the provisions of Section 66 of
RA 7157; cEaDTA
b. Husband and wife who are assigned in the same post shall be entitled to separate Overseas
Allowances corresponding to their respective ranks;
c. In instances where the adjusted amount of Overseas Allowance is lower than the amount
currently received, the new rate and index shall be applied prospectively. The personnel
concerned shall continue to receive their present Overseas Allowance for the duration of the
tour of duty at the post;
d. Hardship posts, as may be determined by the Secretary of Foreign Affairs, shall receive an
additional five percent (5%) increase in their Overseas Allowance to meet other expenses
brought about by dangerous, unhealthy, or excessively adverse living conditions prevailing
at post, subject to the availability of funds; and
e. Foreign Service personnel assigned abroad who are detailed to another post shall, for the
duration of the detail, be entitled to the Overseas Allowance index of the post where they are
temporarily assigned.
SECTION 4. Base Rates of Living Quarters Allowance. — The annual base rates of Living
Quarters Allowance provided under EO 461 for all Philippine government personnel stationed abroad are
hereby amended as follows:
Rate in US Dollars
Rank With Family Without Family
From To From To
Chief of Mission I 42,871 60,134 35,041 50,112
Chief of Mission II 35,723 52,286 29,199 43,574
Career Minister 31,064 45,475 25,394 37,894
Foreign Service Officer I 28,244 39,542 23,080 32,947
Foreign Service Officer II 25,674 35,942 20,986 29,952
Foreign Service Officer III 23,341 32,674 19,079 27,230
Foreign Service Officer IV 21,218 29,707 17,342 24,754
Foreign Service Staff Officer I 21,218 29,707 17,342 24,754
Foreign Service Staff Officer II 19,288 28,282 16,518 23,573
Foreign Service Staff Officer III 18,371 26,942 15,731 22,457
Foreign Service Staff Officer IV 17,496 25,661 14,980 21,384
Foreign Service Staff Employee I 15,868 23,328 13,588 19,440
Foreign Service Staff Employee II 15,868 23,328 13,588 19,440
Foreign Service Staff Employee III 15,868 23,328 13,588 19,440
SECTION 5. Indices of Living Quarters Allowance. — The Living Quarters Allowance

indices provided under EO 461 are hereby revised and the newly opened posts are each given an index as
follows: DcITaC
Country/Post Index
From To
Argentina — Buenos Aires 90 75
Australia — Canberra 97 85
Australia — Sydney 100 87
Austria — Vienna 130 107
Bahrain — Manama 100 82
Bangladesh — Dhaka 65 61
Belgium — Brussels 130 107
Brazil — Brasilia 110 91
Brunei — Bandar Seri Begawan 95 75
Cambodia — Phnom Penh 90 73
Canada — Ottawa 102 85
Canada — Toronto 102 87
Canada — Vancouver 102 87
Chile — Santiago 90 75
China — Beijing 95 85
China — Chongqing - 85
China — Guangzhou 100 85
China — Hong Kong 115 102
China — Macau - 90
China — Shanghai 100 93
China — Xiamen 95 75
Czech Republic — Prague 130 107
Egypt — Cairo 95 77
France — Paris 130 107
Germany — Berlin 130 107
Greece — Athens 130 107
Hungary — Budapest 130 107
India — New Delhi 70 65
Indonesia — Jakarta 95 78
Indonesia — Manado 70 55
Iran — Tehran 95 77
Iraq — Baghdad 100 80
Israel — Tel Aviv 125 98
Italy — Milan 130 107
Italy — Rome 130 107
Japan — Osaka 150 124
Japan — Tokyo 150 128
Jordan — Amman 100 80
Kenya — Nairobi 90 74
Kuwait — Kuwait 100 82
Laos — Vientiane 70 65
Lebanon — Beirut 125 98
Libya — Tripoli 100 79
Malaysia — Kuala Lumpur 90 75
Mexico — Mexico 115 90
Myanmar — Yangon 70 66
Netherlands — The Hague 130 107
New Zealand — Wellington 115 95
Nigeria — Abuja 90 82
Norway — Oslo 130 107
Oman — Muscat 100 80
Pakistan — Islamabad 70 64
Papua New Guinea — Port Moresby 115 101
Poland — Warsaw 130 103
Portugal — Lisbon 130 103
Qatar — Doha 100 86
Russia — Moscow 130 107
Saudi Arabia — Jeddah 100 80
Saudi Arabia — Riyadh 100 82
Singapore — Singapore 100 92
South Africa — Pretoria 100 79
South Korea — Seoul 125 102
Spain — Madrid 130 107
Switzerland — Berne 130 107
Switzerland — Geneva 130 109
Syria — Damascus - 98
Thailand — Bangkok 95 80
Timor Leste — Dili 100 83
Turkey — Ankara 110 91
United Arab Emirates — Abu Dhabi 100 88
United Arab Emirates — Dubai 100 90
United Kingdom — London 130 107
United States of America — Agana 100 95
United States of America — Chicago 100 98
United States of America — Honolulu 110 98
United States of America — Los Angeles 100 95
United States of America — New York 100 100
United States of America — San Francisco 100 98
United States of America — Washington D.C. 100 90
Vatican — Holy See 130 107
Vietnam — Hanoi 70 63
SECTION 6. Rules Governing Living Quarters Allowance. — The following are the rules
governing the grant of Living Quarters Allowance:
a. The grant of Living Quarters Allowance shall be in accordance with the provisions of
Section 65 of RA 7157;
b. In instances where the adjusted amount of Living Quarters Allowance is lower than the
amount currently received, the new rate and index shall be applied prospectively. The
personnel concerned shall continue to receive their present Living Quarters Allowance for
the duration of the tour of duty at the post;
c. For purposes of this allowance, personnel who are living at post of assignment with the
spouse or at least one (1) qualified dependent child who is not over 18 years of age shall be
considered with family;
d. Unmarried children who are mentally or physically handicapped as attested to by a medical
certificate, incapable of supporting themselves, and living with the officer or employee
abroad, shall be considered for this purpose, regardless of age, as dependents;
e. Payment of the allowance shall be made strictly on the basis of actual status at the post; CacISA
f. Those whose dependents have temporarily left their residence at post shall retain their "with
family" status; provided, that for the duration of their absence, the personnel concerned shall
not move to a cheaper or smaller lodging; provided, further, that their absence at any one
time shall not exceed three (3) months; provided, finally, that the dependents have not
established residence elsewhere. Gainful employment outside of post is an indication of
having changed residence;
g. In the case of husband and wife who are both assigned in one (1) post, only the spouse with
the higher rank shall be entitled to the Living Quarters Allowance while the other spouse
shall be considered as dependent for purposes of family status;
h. Section 6 (g) above also applies to husband and wife who are assigned to two (2) different
posts, as follows:
i. Philippine Embassy Jakarta and the Philippine Mission to ASEAN Jakarta;
ii. Philippine Consulate General New York and the Philippine Mission to the United
Nations New York;
iii. Philippine Embassy Rome and the Philippine Embassy Vatican;
iv. Philippine Mission to the United Nations and Other International Organizations
Geneva and the Philippine Permanent Mission to the World Trade Organization
Geneva; and
v. All other similar posts that may subsequently be opened.
i. In cases where two (2) or more foreign service personnel are constrained to rent one (1)
apartment or housing unit jointly, due to acute housing shortage, prohibitive rental cost, or
other circumstances, the claimants shall be entitled to their respective allowances; provided,
that the Head of Post shall certify in the claim voucher that their individual allowance is
insufficient to cover the rental of one (1) apartment or housing unit at the post;HTDAac
j. In posts where there is a standard practice among landlords to require advance rental or
deposit equivalent to at least six (6) months to one (1) year rental of unit, advance payment
of the Living Quarters Allowance sufficient to cover the required amount may be authorized;
provided, that the advance rental shall be paid directly to the landlord by the post; provided,
further, that, the claimant shall submit to the Home Office a copy of the pertinent contract of
lease duly certified by the Head of Post which should invariably contain a diplomatic clause;
provided, finally, that, in case of recall, reassignment, or for any other reason, the unexpired
portion of the amount paid shall be duly refunded to the post, subject however to the
condition that in case of force majeure whereby the unexpired portion is not refunded, the
claimant shall not be held accountable;
k. In places where the new lessees are invariably required at the outset to pay key money for
goodwill and in places where lessees are required by the host government, or by customary
business practice, to rent a house or apartment unit through an agent and pay the
corresponding real estate agent's fee or commission upon signing of the lease contract,
payment of the above may be authorized, chargeable against the account of the Department
concerned; provided, that the Head of Post shall certify in the pertinent cash voucher that
such payments are required by the host government or customary at the post and not
refunded by the owner to the lessee; provided, further, that any key money and/or real estate
agent's fee or commission that may be required upon renewal of the lease contract shall
likewise be chargeable against the account of the Department concerned; SDAaTC
l. In lieu of commutable Living Quarters Allowance, payment of actual rental of quarters

occupied by the Head of Post may be authorized, subject to the availability of funds and as
may be warranted by the housing situation in the post of assignment;
m. Payment of utilities shall be in accordance with regulations as may be prescribed by the

Secretary of Foreign Affairs;
n. The grant of Living Quarters Allowance is intended to accord foreign service personnel
proper representation in the host country and not to augment salary;
o. In every case, the use of the allowance shall be in accordance with the purpose for which it
has been authorized by law; and
p. In all cases, the grant of commutable Living Quarters Allowance to all foreign service
personnel, or its authorized equivalent such as, but not limited to, payment of actual rental of
quarters and utilities, shall be subject to regulations as may be prescribed by the Secretary of
Foreign Affairs, provided that the allowance shall not exceed the rates authorized herein.
SECTION 7. Classification of Posts for the Representation Allowance. — Philippine foreign

service posts are categorized into high, medium and low cost posts, as follows:
a. High Cost Posts. High Cost Posts have an Overseas Allowance index of 98 and above;
b. Medium Cost Posts. Medium Cost Posts have an Overseas Allowance index of 90 to 97; and
c. Low Cost Posts. Low Cost Posts have an Overseas Allowance index of 89 and below. cTCEIS
SECTION 8. Rates of Representation Allowance. — The Representation Allowance per

annum shall be granted in accordance with the provisions of Section 70 of RA 7157, as follows:
Rate in US Dollars
From To
a. High Cost Posts
Chief of Mission (not Head of Post) 6,000 7,200

Others duly authorized by the Secretary 1,440 1,728
b. Medium Cost Posts

Others duly authorized by the Secretary 1,080 1,296
c. Low Cost Posts

Foreign Service Staff Officer I 900 1,080
Others duly authorized by the Secretary 900 1,080
In instances where the adjusted amount of Representation Allowance is lower than the amount
currently received, the new rate and index shall be applied prospectively. The personnel concerned shall
continue to receive their present rate of Representation Allowance for the duration of the tour of duty at
the post.
SECTION 9. Family Allowance. — The following are the rules governing the grant of Family
Allowance:
a. Officers or employees, except foreign, casual, or contractual employees, assigned abroad and
whose families reside with them at the post of assignment, are entitled to commutable family
allowance, as follows:
i. US$250.00 monthly for the unemployed dependent spouse; and
ii. US$150.00 monthly for each dependent child not exceeding three (3) in number.
b. For this purpose, a dependent child shall mean legitimate, illegitimate, legitimated, or legally
adopted child who is not over eighteen (18) years, unmarried, not gainfully employed, and
living with the officer or employee at the post of assignment. cAECST
c. Unmarried children, regardless of age, who are mentally or physically handicapped as

attested by a medical certificate, incapable of supporting themselves, and living with the
officer or employee abroad, shall be considered, for this purpose, as dependents.
d. Subject to the prior approval of the Department Head concerned, full Family Allowance may
be paid to claimants whose dependent does not live with them at the post of assignment
under any of the following circumstances:
i. They are compelled to live alone due to dangerous, notably unhealthy or excessively
adverse living conditions, or by any other unavoidable circumstances like lack of
appropriate/reasonable educational facilities for their children; or
ii. For the convenience of the Government, they must live alone without any or all the
members of his/her family at the post of assignment.
All other meritorious cases may be considered by the Department Head as the circumstances
and the exigencies of the Service may warrant.
SECTION 10. Mode of Payment. — Effective upon full implementation of this Order, payment
of the foregoing allowances may be made either in US dollars or in the local currency computed at the
prevailing market rate.
SECTION 11. Adjustment of Rates. — The allowances covered herein may be comprehensively
reviewed and adjusted every two (2) years by the Secretaries of Foreign Affairs and Budget and
Management, upon approval by the President, to respond to substantial changes in the economic climate,
subject to availability of funds. CDTSEI
In dire economic situations, such as sudden foreign exchange fluctuations and a surge in inflation
rates, stop-gap adjustments may be recommended by the Secretaries of Foreign Affairs and Budget and
Management, on a per post basis, for approval of the President, subject to the availability of funds.
In case of a newly opened post which is not included in this Order, the rates/indices/classification
of the nearest post in terms of economic conditions thereat shall apply, pending Executive approval of an
appropriate index for the post.
SECTION 12. Tax Exemption. — All allowances, per diems, benefits received by officers and
employees in consideration of their services while on assignment abroad, except their basic salaries, shall
be exempt from Philippine income tax.
SECTION 13. Funding. — For the initial year of implementation, the amount needed to cover
the foregoing adjustments in the allowances of foreign service personnel stationed abroad shall be taken
from agency savings and/or the Miscellaneous Personnel Benefits Fund (MPBF). Thereafter, such
amounts as may be necessary shall be incorporated in the budget of the Department or the agency
concerned.
SECTION 14. Implementing Rules and Regulations (IRR). — The Secretary of Foreign Affairs
shall issue the IRR for the implementation of this Order.
SECTION 15. Repeal. — This Order supersedes EO 461. All other issuances, orders, rules and
regulations, or parts thereof, which are inconsistent with this Order are hereby repealed, amended or
unconstitutional, the other provisions not affected thereby shall remain valid and subsisting. EHCaDS
SECTION 17. Effectivity. — This Order shall take effect upon publication in a newspaper of
general circulation. Starting 01 July 2013, the allowances covered under this Order shall be computed
using the rates prescribed herein.
DONE in the City of Manila, this 23rd day of December, in the year of Our Lord, Two Thousand
and Thirteen.
(17)
December 18, 2013
AMENDING EXECUTIVE ORDER NO. 160 (S. 2003), AND FOR OTHER PURPOSES
WHEREAS, it is the policy of the present administration to eradicate corruption and improve the
quality and efficiency of public service by continuously adopting institutional improvements and
streamlining government bureaucracy;
WHEREAS, Executive Order No. 292, or the "Administrative Code of 1987," provides that the
Department of Finance (DOF) shall be primarily responsible for the sound and efficient management of
the financial resources of the Government, its subdivisions, agencies and instrumentalities;
WHEREAS, the Bureau of Customs (BOC) is one of the revenue-generating agencies under the
DOF;
WHEREAS, consistent with the reform measures being implemented in the BOC, there is a critical
need to separate the functions of post-entry audit from the BOC in order to maintain independence and
impartiality of audit functions and to ensure efficiency and integrity in government service;
WHEREAS, the Fiscal Intelligence Unit (FIU) was created in the DOF to identify potential revenue
sources and leakages by analyzing data from the BOC and other revenue-generating agencies attached to
DOF and to monitor their revenue performance; TCacIA
WHEREAS, as affirmed by the Supreme Court, the President has the power to reorganize the
offices and agencies in the executive department in line with the constitutionally-granted power of control
over executive offices and by virtue of previous delegation of the legislative power to reorganize executive
offices under existing statutes; and
WHEREAS, as declared by the Supreme Court, under the general appropriations act, the President
may direct organizational and staffing pattern changes in any department, bureau, and office in the
Executive Branch.
SECTION 1. Amendment of Executive Order (EO) No. 160 (S. 2003). — The DOF-FIU is
hereby mandated to perform the following functions of the Post Entry Audit Group (PEAG) created under
EO No. 160, and other tasks inherent or incidental thereto:
a. Trade Information and Risk Analysis Office
1. Set the framework and benchmarks for compliance measurements of industry groups;
2. In coordination with Management Information System and Technology Group, direct

the development of a computer aided risk management system using the data
warehousing technology and other statistical tools;
3. Implement the computer-aided risk management system to develop and establish audit
selection parameters based on objective and quantifiable data;
4. Establish and recommend audit targets to the Commissioner of Customs;
5. Set policies, guidelines, manuals and standard operating procedures relating to the
audit and continuously assess how audit performance can be improved by better and
more fine-tuned policies and guidelines; and EITcaH
6. Performs other related functions.
b. Compliance Assessment Office
1. Formulate an audit work plan for approved audit targets;
2. Conduct audit examination, inspection, verification or investigation in accordance

with the set policies, guidelines, manuals, and standard operating procedures;
3. Prepare and submit audit reports;
4. Develop and implement a customs compliance program; and
5. Perform other related functions.
SECTION 2. Winding-Up of the Operations and Disposition of Functions. — The winding-up

of operations of PEAG, including the final disposition or transfer of their functions, assets and liabilities,
shall be in accordance with the applicable provisions of the Rules and Regulations Implementing EO No.
72 (s. 2002), or "Rationalizing the Agencies under or Attached to the Office of the President." Affected
officers and employees of PEAG shall be absorbed by the BOC, without prejudice to the rights and
benefits granted them under existing laws, rules, and regulations.
The Department of Budget and Management, with the assistance of appropriate departments,
agencies and instrumentalities, shall ensure the smooth and efficient implementation of the winding-up
activities.
SECTION 3. Separability. — Should any provision of this Order be declared invalid or
unconstitutional, the other provisions unaffected thereby shall remain valid and subsisting.
are inconsistent with this Order are hereby repealed, amended or modified accordingly. ITECSH
SECTION 5. Effectivity. — This Order shall take effect immediately upon publication in the
Official Gazette or in a newspaper of general circulation.
DONE in the City of Manila, this 18th day of December, in the year of Our Lord, Two Thousand
and Thirteen.
(18)
November 26, 2013
AMENDING SECTION 1 OF EXECUTIVE ORDER NO. 214 (S. 2003) AND IMPOSING THE
APPLICABLE TARIFF RATES UNDER THE ASEAN TRADE IN GOODS AGREEMENT ON
QUALIFIED IMPORTS FROM SPECIAL ECONOMIC AND/OR FREEPORT ZONES
WHEREAS, the Association of Southeast Asian Nations (ASEAN) signed in 1992 the Agreement
on the Common Effective Preferential Tariff (CEPT) Scheme for the ASEAN Free Trade Area (AFTA) to
eliminate tariff barriers among its Member States; aIcHSC
WHEREAS, Executive Order (EO) No. 214 provides that products manufactured in ecozones,
where at least 40% of their product content originates from any ASEAN Member State and is sold in the
Philippine customs territory, shall be imposed the applicable CEPT rates on its qualified imported raw
materials, subject to qualification under the Rules of Origin as provided for in the Agreement on the CEPT
Scheme for the AFTA;
WHEREAS, the ASEAN Trade in Goods Agreement (ATIGA), ratified by the Philippines on 11
August 2009, consolidated all existing provisions under the CEPT Agreement and other relevant ASEAN
economic agreements and instruments; and
WHEREAS, EO No. 850 (s. 2009), which took effect on 01 January 2010, was issued to implement
the commitment to eliminate the tariff rates on the remaining products in the Inclusion List in the year
2010 under the CEPT Scheme for the AFTA/ATIGA.
powers vested in me by law, do hereby order: cICHTD
SECTION 1. Imposition of Preferential Tariff Rates. — Section 1 of Executive Order (EO)

No. 214 is hereby amended to read as follows:
"Products manufactured in qualified special economic and/or freeport zones that enter the
Philippine customs territory and qualify under the applicable rules of ASEAN Trade in Goods
Agreement (ATIGA) Rules of Origin shall be entitled to the preferential rate of duty under ATIGA
applicable to its raw materials based on the value of such raw materials, subject to applicable
provisions of the laws governing such special economic and/or freeport zones."
SECTION 2. Implementation. — The Department of Trade and Industry (DTI), Department of

Finance (DOF), Board of Investments (BOI), Bureau of Customs (BOC), and the Special Economic and/or
Freeport Zone Authorities, in coordination with relevant agencies, shall issue such rules and regulations as
may be necessary to implement the provisions of this Order within thirty (30) days following the complete
publication of this Order.
thereof, which are inconsistent with this Order are hereby repealed, amended or modified accordingly.

SECTION 5. Effectivity Clause. — This Order shall take effect immediately upon publication
in a newspaper of general publication.
DONE in the City of Manila, this 26th of November, in the year of Our Lord, Two Thousand and
Thirteen.
(19)
November 26, 2013
CREATING THE PHILIPPINE EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE
WHEREAS, Section 28, Article II of the Philippine Constitution states that subject to reasonable
conditions prescribed by law, the State shall adopt and implement a policy of full public disclosure of all
its transactions involving public interest;
WHEREAS, Section 2 of Republic Act No. 7942, or the "Philippine Mining Act of 1995," provides
that it shall be the responsibility of the State to promote the rational exploration, development, utilization,
and conservation of the country's mineral resources through the combined efforts of government and the
private sector in order to enhance national growth in a way that effectively safeguards the environment and
protects the rights of affected communities;
WHEREAS, pursuant to Section 14 of the Executive Order (EO) No. 79 (s. 2012), the Philippine
government commits to participate in the Extractive Industries Transparency Initiative (EITI) that sets
international standards for transparency and accountability in the extractive industries and in government;
WHEREAS, the Philippine government is committed to ensure greater transparency and

accountability in the extractive industries, specifically in the way the government collects, and companies
pay taxes from extractive industries;
WHEREAS, the EITI requires the creation of a body that will perform all the necessary functions
and complete all the requirements of the EITI process to be a "compliant country"; and
WHEREAS, the duty of the President under Section 17, Article VII of the Constitution includes the
faithful execution of fundamental laws on public accountability and transparency.
SECTION 1. Instituting the Philippine Extractive Industries Transparency Initiative. — The

Philippine Extractive Industries Transparency Initiative (hereinafter referred to as PH-EITI) is hereby
instituted.
SECTION 2. Creation and Composition of the PH-EITI Multi-Stakeholder Group. — In

accordance with the EITI International Guidelines, the PH-EITI shall be implemented and operationalized
through a multi-stakeholder group (MSG) and decision making body (hereinafter referred to as
PH-EITI-MSG). It shall be headed by the Secretary of the DOF as the Chairperson who will be responsible
for convening the group. It shall specifically consist of the following members:
a. Five (5) Government Representatives chosen by the Mining Industry Coordinating

Council (MICC), created pursuant to Section 9 of EO No. 79, which will include senior
officials, duly deputized to represent their respective Secretaries; provided that, local
government units shall be represented by the Union of Local Authorities of the
Philippines;
b. Five (5) Business Group Representatives; and
c. Five (5) Civil Society Organizations (CSOs) Representatives.
The Business Group and the CSOs shall each designate five (5) full and five (5) alternate
representatives to the PH-EITI-MSG. Each organization, upon the decision of its members and through its
own independent processes and governance mechanisms, can at any time replace their representatives in
the PH-EITI-MSG; provided that such replacement shall only serve for the unexpired term of the
representative replaced. Permanent and alternate members shall attend and participate in the
PH-EITI-MSG meetings.
SECTION 3. Terms of the Members of PH-EITI MSG and Meetings. — All members of the
PH-EITI-MSG shall serve for a term of three (3) years. Representatives may be re-appointed subject to the
independent processes and governance mechanisms of their respective organizations. It shall be the
responsibility of each sector to ensure the continuity of representation and institutional memory within the
PH-EITI-MSG.
The PH-EITI-MSG shall meet quarterly or as often as it may deem necessary. The quorum for such
meetings shall require the presence of at least three (3) representatives each from the Government, the
Business Group and the CSOs. The MSG shall make decisions by consensus.
SECTION 4. Mandates of the PH-EITI-MSG. — The PH-EITI-MSG shall have the following
mandates:
a. Ensure sustained political commitment for the initiative and mobilize resources to
sustain its activities and goals;
b. Set the strategic direction required for effectively implementing the initiative in the
Philippines;
c. Assess and seek the removal of barriers to its implementation;
d. Set the scope of the EITI process; and
e. Ensure that the initiative is effectively integrated in the reform process outlined under
EO No. 79 and any other related government reform agenda.
SECTION 5. Powers and Functions of the PH-EITI MSG. — The PH-EITI-MSG shall have
the following powers and functions:
a. Ensure the commitment of the different stakeholders to the implementation of EITI;
b. Define the strategic direction and scope of EITI in the Philippines; DHATcE
c. Craft, publish, review, and update a fully costed Country Work Plan in consultation
with key PH-EITI stakeholders and oversee the implementation of the same;
d. Produce all regular reports with contextual information about the extractive industries
as may be required by PH-EITI implementation;
e. Establish a mechanism for the EITI reconciliation process;
f. Select and appoint an independent administrator/auditor to reconcile the government

and industry reports;
g. Direct and supervise the PH-EITI Secretariat in its various activities and establish its
internal rules of procedure;
h. Through its various members, conduct outreach to, and capability-building of, various
sectors in support of the PH-EITI implementation at national and sub-national levels
and communicate and build awareness about EITI and the progress of its
implementation in the Philippines; and
i. Perform such other functions as may be germane to the purpose for which it was
created and consistent with this Order and the EITI Principles.
SECTION 6. PH-EITI Secretariat. — The PH-EITI shall be assisted by a PH-EITI Secretariat

whose composition shall be determined by the Secretary of Finance, in consultation with the
PH-EITI-MSG. It shall hold office in the DOF, or such other government or private facilities as may be
determined by the PH-EITI-MSG.
The PH-EITI Secretariat shall be composed of administrative and technical personnel as the
PH-EITI-MSG may deem necessary to assist the PH-EITI-MSG in efficiently and effectively carrying out
its powers and functions. The creation of additional plantilla positions and hiring of additional personnel
to carry out the functions enumerated herein shall be authorized in coordination with, and subject to the
approval of the Department of Budget and Management (DBM).
SECTION 7. Engagement of Consultants. — The PH-EITI shall have the authority to engage
the services of consultants or advisers as it may deem necessary to accomplish its objectives.
SECTION 8. Creation of the PH-EITI Technical Working Group and Assistance to PH-EITI.
— PH-EITI may create Technical Working Groups composed of departments, bureaus, offices, agencies or
instrumentalities of the Government, including government-owned and controlled corporations, and
representatives of the business sector and CSOs. All such agencies, offices, and representatives are hereby
directed to extend such assistance and cooperation as the PH-EITI may need in the exercise of its powers,
execution of its functions, and discharge of its duties and responsibilities.
SECTION 9. Funding. — Upon the effectivity of this Order, the amount necessary to carry
out its implementation shall be charged against the budget of the DOF. Thereafter, appropriations for the
PH-EITI implementation shall be included in the budget of the DOF.
The PH-EITI shall have the authority to receive, disburse, and manage financial aid or grants from
foreign and domestic entities to be utilized for the implementation of its objectives subject to the usual
accounting and auditing rules and regulations.

SECTION 11. Repealing Clause. — All orders, proclamations, rules, regulations, or parts
thereof, which are inconsistent with any of the provisions of this Order are hereby repealed or modified
accordingly.
and Thirteen.
September 2, 2013
CREATING A CUSTOMS POLICY RESEARCH OFFICE (CPRO) IN THE DEPARTMENT OF

FINANCE (DOF)
WHEREAS, the present Administration is committed to increase the tax effort of the revenue
generating agencies of the government from the current 12.9 percent of Gross Domestic Product (GDP) to
16 percent by 2016;
WHEREAS, Executive Order (EO) No. 292, otherwise known as the "Administrative Code of
1987," provides that the President has continuing authority to reorganize the Executive Department,
allocate powers, functions and responsibilities, align resources, and provide clear direction to specific
government agencies and units;
WHEREAS, under EO 292, DOF is responsible for the formulation, institutionalization and
administration of fiscal policies and for the generation and management of the financial resources of the
government;
WHEREAS, consistent with the above mandate, the DOF Secretary must spearhead efforts towards
the streamlining of procedures and processes in revenue generating bureaus attached to DOF, one of which
is the Bureau of Customs (BOC); aDHScI
WHEREAS, there is a need to create a policy-making body in DOF which shall specialize in the
identification and evaluation of internationally-accepted customs administration practices and processes,
and shall work towards maximizing the BOC's revenue collection and building its integrity while ensuring
harmonization and simplification of customs procedures;
WHEREAS, under Section 74 of Republic Act (RA) No. 10352, or the General Appropriations Act
of 2013, the President may authorize organizational and staffing pattern changes in any department,
bureau and office in the Executive Branch; and
WHEREAS, Section 17, Article VII of the 1987 Constitution expressly grants the President control
of all executive departments, bureaus, agencies and offices.
SECTION 1. Organization. — There is hereby created in the DOF the CPRO, which shall be
responsible for reviewing the customs administration policies, rules and procedures, and thereafter
providing sound recommendations for the improvement of the same.
The CPRO shall be under the direct supervision and control of the DOF Secretary, who may
designate a subordinate official with the rank of Undersecretary to oversee the operations of the CPRO.
SECTION 2. Powers and Functions. — The CPRO shall have the following powers and
functions:
a. Review and evaluate the provisions of existing rules, executive issuances, rules and
regulations on tariff and customs, as well as international commitments of the Philippine
Government on customs matters, and recommended measures to update, rationalize and
improve current policies and practices with the end view of:
i. Simplifying customs procedures while ensuring harmonization with

internationally-accepted customs administration practices and processes; TAIESD
ii. Improving efficiency in the conduct and delivery of customs services;
iii. Ensuring proper collection, monitoring and storage of data, documents and records,
which shall be accessible and readily available upon demand;
iv. Modernizing the systems and policies of the BOC to strengthen its capabilities in
facing new challenges and opportunities;
v. Promoting the seamless flow of goods while protecting local industries;
vi. Maintaining transparency, preventing corruption, and safeguarding integrity in

customs administration; and
vii. Maximizing BOC's revenue collection.
b. Conduct research on modern regulatory practices on customs and tariff, and determine their
applicability to the Philippine setting;
c. Draft the customs reform bills and work closely with the appropriate legislative liaison
office for the shepherding of the same in Congress;
d. Formulate a framework for training modules to be administered to BOC personnel to ensure

smooth transition to the enhanced procedures, processes, and organizational structures, with
due regard to the role of BOC personnel as catalysts in the achievement of the BOC's
development;
e. Recommend to the DOF Secretary such actions as may be necessary for the implementation
of the proposals above; and
f. Perform any and all acts as may be necessary and lawful to successfully implement this EO.
IcAaEH
SECTION 3. Personnel and Staffing Complement. — The CPRO shall be composed of its
organic personnel, as approved by the Department of Budget and Management (DBM) upon
recommendation of the DOF Secretary, augmented and reinforced by DOF and BOC personnel as well as
those detailed or seconded from other agencies, whether attached to the DOF or not. In addition, the
CPRO, upon approval of the DOF Secretary, may hire or engage technical consultants to provide
necessary support in the performance of its mandate.
SECTION 4. Rules and Regulations. — The DOF Secretary is hereby authorized to

promulgate such rules and regulations and prescribe procedures and processes to enable the CPRO to
effectively exercise its powers and discharge its duties and functions herein provided. SHTaID
SECTION 5. Performance Audit System. — The CPRO shall develop a performance audit
system that will monitor and measure actual performance of CPRO personnel as a basis for rewards and
incentives, and punishment for nonfeasance or malfeasance, subject to existing laws, rules and regulations.
For this purpose, the DOF Secretary, is hereby directed to develop appropriate performance standards for
personnel appointed, designated, or detailed to the CPRO, and a personnel evaluation system that will
advance accountability in the Office.
SECTION 6. Funding. — The funds shall be sourced proportionately from the savings of the
concerned departments, agencies, bureaus and offices as identified by DBM and subject to the usual
government accounting and auditing rules and regulations. The DOF Secretary shall submit to DBM a
proposed budget to cover the personnel requirements, maintenance and other operating expense, and
capital outlays, if needed.

SECTION 8. Repeal. — All orders, issuances, proclamations, rules, regulations, or parts

thereof, which are inconsistent with any of the provisions of this Order are hereby repealed modified
accordingly.
SECTION 9. Effectivity. — This Order shall take effect immediately upon publication in two
(2) newspapers of general circulation.
DONE in the City of Manila, this 2nd day of September, in the year of Our Lord, Two Thousand
and Thirteen.
Published in The Philippine Star on September 17, 2013.
September 2, 2013
CREATING AN OFFICE OF THE REVENUE AGENCY MODERNIZATION (ORAM) IN THE

DEPARTMENT OF FINANCE (DOF)
WHEREAS, the present Administration is committed to increase the tax effort of the revenue
generating agencies of the government from the current 12.9 percent of Gross Domestic Product (GDP) to
16 percent by 2016;
WHEREAS, Executive Order (EO) No. 292, otherwise known as the "Administrative Code of
1987," provides that the President has continuing authority to reorganize the Executive Department,
allocate powers, functions and responsibilities, align resources, and provide clear direction to specific
government agencies and units;
WHEREAS, under EO 292, the Department of Finance (DOF) is responsible for the formulation,
institutionalization and administration of fiscal policies and for the generation and management of the
financial resources of the government;
WHEREAS, consistent with the above mandate and in order to meet its fiscal and revenue targets,
the DOF must spearhead efforts towards the rapid implementation of modernization, streamlining and
efficiency efforts in revenue generating agencies attached to the DOF; aCASEH
WHEREAS, the programs, procedures and practices of the revenue generating agencies need to be
immediately upgraded, modernized and brought at par with global best practices and standards, consistent
with the international commitments of the Philippines;
WHEREAS, there is a need to create a specialized body in the DOF which is tasked to implement
the necessary improvements, changes and modernization of programs, procedures and practices in order to
maximize the efficiency and effectiveness of the revenue collection agencies;
WHEREAS, under Section 74 of Republic Act (RA) No. 10352, or the General Appropriations Act
of 2013, the President may authorize organizational and staffing pattern changes in any department,
bureau and office in the Executive Branch; and
WHEREAS, Section 17, Article VII of the 1987 Constitution expressly grants the President control
of all executive departments, bureaus, agencies and offices.
SECTION 1. Organization. — There is hereby created in the DOF the ORAM, which shall be
responsible for formulating and implementing the necessary improvements in the processes, systems and
procedures of the revenue generating agencies in order to bring these at par with global best practices and
standards.
The ORAM shall be under the direct supervision and control of the DOF Secretary, who may
designate a subordinate official with the rank of Undersecretary to oversee the operations of the ORAM.
SECTION 2. Powers and Functions. — The ORAM shall have the following powers and
functions:
a. Review and evaluate together with other offices and agencies of the DOF, the
implementation of current administrative systems in the revenue generating agencies, with
due regard to efficiency and efficacy, and thereafter, propose and implement improvements
to the same; acHETI
b. Formulate and implement modern and enhanced systems, procedures, and organizational
structures appropriate to address the most urgent needs of the revenue generating agencies;
c. Formulate a Code of Ethics for personnel of the revenue generating bureaus/agencies and
develop an effective enforcement mechanism to implement its provisions and enhance
accountability and integrity;
d. Recommend to the DOF Secretary such actions as may be necessary for the implementation
of the proposals cited above; and,
e. Perform any and all acts as may be necessary and lawful to the successful implementation of
this Order.
SECTION 3. Personnel and Staffing Complement. — The ORAM shall be composed of its
organic personnel, as approved by the Department of Budget and Management (DBM) upon
recommendation of the Secretary of Finance, augmented and reinforced by DOF, Bureau of Internal
Revenue (BIR) and Bureau of Customs (BOC) personnel as well those detailed or seconded from other
agencies, whether attached to the DOF or not. In addition, the ORAM, upon approval of the DOF
Secretary, may hire or engage technical consultants to provide necessary support in the performance of its
mandate.
SECTION 4. Rules and Regulations. — The DOF Secretary is hereby authorized to

promulgate and issue such rules and regulations and prescribe procedures and processes to enable the
ORAM to effectively exercise its powers and discharge its duties and functions herein provided, to guide
the general public and to enhance transparency and accountability in government.
SECTION 5. Performance Audit System. — The ORAM shall develop a performance audit
system that will monitor and measure actual performance of ORAM personnel as a basis for rewards and
incentives, and punishment for nonfeasance or malfeasance, subject to existing laws, rules and regulations.
For this purpose, the DOF Secretary, is hereby directed to develop appropriate performance standards for
personnel appointed, designated, or detailed to the ORAM, and a personnel evaluation system that will
advance accountability in the Office. DSATCI
SECTION 6. Funding. — The funds shall be sourced proportionately from the savings of the
concerned departments, agencies, bureaus and offices as identified by the DBM and subject to the usual
government accounting and auditing rules and regulations. The DOF Secretary shall submit to DBM a
proposed budget to cover the personnel requirements, maintenance and other operating expense, and
capital outlays, if needed.

SECTION 8. Repeal. — All orders, issuances, proclamations, rules, regulations, or parts
thereof, which are inconsistent with any of the provisions of this Order are hereby repealed modified
accordingly.
SECTION 9. Effectivity. — This Order shall take effect immediately upon publication in two
(2) newspapers of general circulation.
DONE in the City of Manila, this 2nd day of September, in the year of Our Lord, Two Thousand
and Thirteen.
Published in The Philippine Star on September 17, 2013.
February 28, 2013
REPEALING EXECUTIVE ORDER NO. 855 (S. 2010) AND AUTHORIZING THE IMPLEMENTATION
OF THE EQUITY VALUE BUYOUT OF THE METRO RAIL TRANSIT CORPORATION AND
PRESCRIBING GUIDELINES THEREFOR
WHEREAS, the Government, through the Department of Transportation and Communications

(DOTC), entered into a Build-Lease-Transfer Agreement (BLT Agreement) with Metro Rail Transit
Corporation (MRTC) for the construction of the EDSA Light Rail Transit Phase I (otherwise known as the
MRT Line 3);
WHEREAS, about 77% of the original shareholders of MRTC securitized their interest over Equity
Rental Payments (ERP) under the BLT Agreement, thereby divesting their economic interest in MRTC, in
the form of MRT3 Notes and preference shares;
WHEREAS, in 2008 and 2009, MRTC issued Equity Value Buyout (EVBO) Notices to DOTC
pursuant to Section 7.7 of the BLT Agreement requiring the Government to purchase MRTC's right, title
and interest in MRT Line 3;
WHEREAS, in January 2009, MRTC filed an arbitration case in Singapore against the Republic of
the Philippines due to, among others, failure of the Government to timely pay ERPs;
WHEREAS, to avert said arbitration case and gain control of the MRTC Board, the Development
Bank of the Philippines (DBP) and the Land Bank of the Philippines (LBP) were instructed by the
Government to acquire shares of stock and other securities (including MRT3 Notes and preference shares)
representing economic interest in MRTC; CHEDAc
WHEREAS, despite DBP and LBP's acquisition, the arbitration case remains pending, the
Government continues to heavily subsidize the operation of the MRT Line 3, and the BLT Agreement
constrains capacity expansion initiatives of the Government due to right of first refusal afforded MRTC to
supply additional Light Rail Vehicles;
WHEREAS, as banking institutions, DBP and LBP are subject to prudential regulations of the
Bangko Sentral ng Pilipinas (BSP), which prohibits banks to indefinitely hold non-allied investments;
WHEREAS, the Government is desirous to (i) provide a more efficient and publicly-safe MRT Line
3 by introducing capacity expansion projects; (ii) put an end to the arbitration case filed by MRTC against
the Philippines; and, (iii) manage the financial burden on the part of the Government posed by the BLT
Agreement; and,
WHEREAS, towards this end, the Department of Finance (DOF), DOTC, DBP and LBP
recommended the implementation of the EVBO pursuant to the terms of the BLT Agreement.
powers vested in me by the Constitution and by law do hereby order:
SECTION 1. Directing the Implementation of EVBO of MRTC. — The DOF, DOTC, DBP,
and LBP, in coordination with other concerned government agencies and instrumentalities, are hereby
directed to proceed with the implementation of the EVBO of MRTC pursuant to the BLT Agreement.
Implementation of the EVBO shall also include the following components:
a) Acquisition by the Government of either (i) all outstanding shares of stock and other
securities issued by MRTC and/or entities owning the MRT Line 3 Project (equity
purchase); or, (ii) all rights, title and interests of MRTC in the MRT Line 3 Project
(asset purchase) pursuant to the BLT Agreement;
b) Execution of a Compromise Agreement between the Government and MRTC and

submission of the same to the Arbitration Committee in Singapore; SCDaHc
c) Settlement of local tax liabilities of MRTC, which under the BLT shall be borne by the
Government; and,
d) Termination of the BLT Agreement.
SECTION 2. Implementation of EVBO. — The DOF, DOTC, DBP, and LBP shall decide
whether to proceed with the EVBO through an equity or an asset purchase and the cost of implementing
the EVBO in accordance with the BLT Agreement. The DOF shall then proceed with the purchase and
subsequent retirement of all outstanding notes, shares, and other securities or assets, as the case may be.
Services of financial, legal and technical advisors may be engaged by the DOF in the purchase and
retirement of MRT3 Notes.
SECTION 3. Compromise Agreement with MRTC. — In order to put a closure on the

arbitration case in Singapore, DOTC and the Office of the Solicitor General (OSG) shall enter into a
Compromise Agreement with MRTC without admission of fault on the part of the Philippines and subject
to such conditions not prejudicial to its interest. DOTC and OSG shall submit the Compromise Agreement
to the Arbitration Committee in Singapore for the case's dismissal.
SECTION 4. Settlement of Local Tax Liabilities of MRTC. — The DOF, DOTC and OSG and
the Department of Budget and Management (DBM) shall recommend to the Office of the President, for
approval, the mechanism for the settlement of local tax liabilities of MRTC as may be permitted by law.
SECTION 5. Termination of the BLT Agreement. — The DOF, DOTC and OSG shall review
all agreements related to the BLT Agreement and recommend the termination of the BLT Agreement,
taking into account the legal and financial aspects thereof.
SECTION 6. Funding for the EVBO. — The DOF, through the Secretary of Finance, is hereby
authorized to raise funding through the issuance of new borrowing, domestic or foreign, to carry out the
EVBO and its components provided in Sections 1 and 2 hereof, subject to such requirements as the law
may provide for Government borrowings. For this purpose, the Secretary of Finance is given the authority
to execute any and all types of documents and agreements in connection with said borrowing. SAaTHc
SECTION 7. Coordination Among Government Agencies and Instrumentalities. — All

concerned government agencies and instrumentalities are directed to give their full support and
cooperation in order for the Government to successfully and judiciously implement the EVBO.

SECTION 9. Repealing Clause. — Executive Order No. 855 (s. 2010) and all orders, rules,
regulations and issuances, or parts thereof, which are inconsistent with this Order, are hereby repealed,
amended or modified accordingly.
SECTION 10. Effectivity Clause. — This Executive Order shall take effect immediately.
DONE in the City of Manila, this 28th day of February, in the year of Our Lord, Two Thousand and
Thirteen.
April 16, 2012
MODIFYING THE RATES OF DUTY ON CERTAIN IMPORTED ARTICLES AS PROVIDED FOR
UNDER THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES (TCCP), AS AMENDED, IN
ORDER TO IMPLEMENT THE PHILIPPINE TARIFF COMMITMENTS ON CERTAIN PRODUCTS
INCLUDED IN THE SENSITIVE LIST AND THE TRANSFER OF CERTAIN TARIFF LINES FROM
THE SENSITIVE TRACK TO THE NORMAL TRACK UNDER THE ASSOCIATION OF SOUTHEAST
ASIAN NATIONS (ASEAN)-KOREA FREE TRADE AREA (AKFTA)
WHEREAS, the ASEAN Member States and the Republic of Korea ("The Parties") signed the
Framework Agreement on Comprehensive Economic Cooperation ("Framework Agreement") on 13
December 2005 in Kuala Lumpur, Malaysia; cDIHES
WHEREAS, Articles 1.3 and 2.1 of the Framework Agreement reflect the Parties' commitment to
establish the AKFTA covering trade in goods;
WHEREAS, to achieve the objective of the Framework Agreement, the Agreement on Trade in
Goods (TIG) or the "TIG Agreement" was signed by the Economic Ministers of the Parties on 24 August
2006 in Kuala Lumpur, Malaysia;
WHEREAS, Article 3 (2) (b) of the TIG Agreement provides that tariff lines placed in the Sensitive
Track by each Party on its own accord shall have their respective applied Most Favoured Nation (MFN)
tariff rates reduced or eliminated in accordance with the modalities set out in Annex 2 of the TIG
Agreement;
WHEREAS, Section 3 (i) of Annex 2 of the TIG Agreement provides that ASEAN-6 and Korea
shall reduce the applied MFN rates of tariff placed in their respective Sensitive Lists to 20% not later than
2012 and the said rates shall subsequently be reduced to 0-5% not later than 2016;
WHEREAS, the National Economic and Development Authority (NEDA) Board recommended on
16 January 2012, on ad referendum basis, the tariff reduction schedules of certain tariff lines under the
Sensitive List and the transfer of certain tariff lines herein indicated from the Sensitive Track to the
Normal Track; and
upon the recommendation of NEDA, to modify import duties (including any necessary change in
classification) and other import restrictions, as are required or appropriate to carry out and promote foreign
trade with other countries. IEaCDH
SECTION 1. Reduction of Tariff Rates on Articles in the Sensitive List. — The articles
specifically listed in Annex A hereof, as classified under Section 104 of the TCCP, as amended, shall be
subject to the rates of import duty as indicated in Columns 4-8 of Annex A.
SECTION 2. Transfer of Articles from Sensitive to Normal Track. — The articles specifically
listed in Annex B hereof, as classified under Section 104 of the TCCP, as amended, shall be subject to the
AKFTA rates of import duty as indicated in Column 3 of Annex B.
SECTION 3. Applicable AKFTA Rate. — For the Republic of Korea and the ASEAN 9 (i.e.,
Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand, and Viet
Nam), the applicable rate shall be the AKFTA rate subject to the submission of the proper Certificate of
Origin (CO) Form AK. Pursuant to Section 1313 (a) of the TCCP, as amended, the Tariff Commission
may, upon request, issue tariff classification rulings to confirm the applicable rates of duty of particular
products subject to this section.
SECTION 4. Rates for Articles in Annexes A and B Subject to Rules of Origin. — From the
date of effectivity of this Executive Order, all articles listed in Annexes A and B entered into, or
withdrawn from warehouses in the Philippines for consumption shall be imposed the rates of duty therein
prescribed, subject to compliance with the Rules of Origin as provided for in Article 5 of the TIG
Agreement.
TIG Agreement and other relevant international agreements, as an effective device against import surges.
thereof, which are inconsistent with this Executive Order are hereby repealed, amended or modified
accordingly.

SECTION 8. Effectivity Clause. — This Executive Order shall take effect immediately upon
DONE in the City of Manila, this 16th day of April, in the year of Our Lord, Two Thousand and
Twelve. aEHTSc
ANNEX A
ARTICLES GRANTED TARIFF CONCESSION UNDER THE SENSITIVE LIST OF THE ASEAN-KOREA
FREE TRADE AGREEMENT (AKFTA)
Applicable AKFTA Rates of Duty (%)

Hdg. AHTN 2007 Description Starting 1 January
No.
2012 2013 2014 2015 2016
(1) (2) (3) (4) (5) (6) (7) (8)
01.05 Live poultry, that is to say, fowls of the

species Gallus domesticus, ducks, geese,
turkeys and guinea fowls.
- Other:
0105.99 - - Other:
0105.99.20 - - - Other ducks:
0105.99.20A - - - - In-Quota 20 20 20 20 5
0105.99.20B - - - - Out-Quota 20 20 20 20 5
02.07 Meat and edible offal, of the poultry of

heading 01.05, fresh, chilled or frozen.
- Of turkeys:
0207.24.00 - - Not cut in pieces, fresh or chilled:
0207.24.00A - - - In-Quota 20 20 20 20 5
0207.24.00B - - - Out-Quota 20 20 20 20 5
0207.25.00A - - - In-Quota 20 20 20 20 5
0207.25.00B - - - Out-Quota 20 20 20 20 5
0207.26.00 - - Cuts and offal, fresh or chilled:
0207.26.00A - - - In-Quota 20 20 20 20 5
0207.26.00B - - - Out-Quota 20 20 20 20 5
0207.27 - - Cuts and offal, frozen:
0207.27.10 - - - Livers:
0207.27.10A - - - - In-Quota 20 20 20 20 5
0207.27.10B - - - - Out-Quota 20 20 20 20 5
0207.27.90 - - - Other:
0207.27.90A - - - - Mechanically deboned or 20 20 20 20 5

separated meat
0207.27.90B - - - - Other, In-Quota 20 20 20 20 5
0207.27.90C - - - - Other, Out-Quota 20 20 20 20 5
- Of ducks, geese or guinea fowls:
0207.32 - - Not cut in pieces, fresh or chilled:
0207.32.10 - - - Of ducks:
0207.32.10A - - - - In-Quota 20 20 20 20 5
0207.32.10B - - - - Out-Quota 20 20 20 20 5
0207.32.20 - - - Of geese or guinea fowls:
0207.32.20A - - - - In-Quota 20 20 20 20 5
0207.32.20B - - - - Out-Quota 20 20 20 20 5
0207.33 - - Not cut in pieces, frozen:
0207.33.10 - - - Of ducks:
0207.33.10A - - - - In-Quota 20 20 20 20 5
0207.33.10B - - - - Out-Quota 20 20 20 20 5
0207.33.20A - - - - In-Quota 20 20 20 20 5
0207.33.20B - - - - Out-Quota 20 20 20 20 5
0207.34.00 - - Fatty livers, fresh or chilled:
0207.34.00A - - - In-Quota 20 20 20 20 5
0207.34.00B - - - Out-Quota 20 20 20 20 5
0207.35.00 - - Other, fresh or chilled:
0207.35.00A - - - In-Quota 20 20 20 20 5
0207.35.00B - - - Out-Quota 20 20 20 20 5
0207.36 - - Other, frozen:
0207.36.10 - - - Fatty livers:
0207.36.10A - - - - In-Quota 20 20 20 20 5
0207.36.10B - - - - Out-Quota 20 20 20 20 5
0207.36.90 - - - Other:
0207.36.90A - - - - In-Quota 20 20 20 20 5
0207.36.90B - - - - Out-Quota 20 20 20 20 5
03.03 Fish, frozen, excluding fish fillets and

other fish meat of heading 03.04.
- Other fish, excluding livers and roes:
0303.74.00 - - Mackerel (Scomber scombrus, 5 5 5 5 5

Scomber australasicus, Scomber
japonicus)
03.05 Fish, dried, salted or in brine; smoked
fish, whether or not cooked before or
during the smoking process; flours,
meals and pellets of fish, fit for human
consumption.
- Fish, salted but not dried or smoked

and fish in brine:
0305.63.00 - - Anchovies (Engraulis spp.) 15 15 15 15 5
0305.69 - - Other:
0305.69.10 - - - Marine fish, including sharks' fins 15 15 15 15 5
0305.69.90 - - - Other 15 15 15 15 5
07.03 Onions, shallots, garlic, leeks and other

alliaceous vegetables, fresh or chilled.
0703.90 - Leeks and other alliaceous vegetables:
0703.90.10 - - Bulbs for propagation 20 20 20 20 5
0703.90.90 - - Other 20 20 20 20 5
07.05 Lettuce (Lactuca sativa) and chicory

(Cichorium spp.), fresh or chilled.
- Lettuce:
0705.19.00 - - Other 20 20 20 20 5
- Chicory:
0705.21.00 - - Witloof chicory (Cichorium intybus 20 20 20 20 5

var. foliosum)
0705.29.00 - - Other 20 20 20 20 5
07.06 Carrots, turnips, salad beetroot, salsify,

celeriac, radishes and similar edible
roots, fresh or chilled.
0706.10 - Carrots and turnips:
0706.10.20 - - Turnips 20 10 10 10 5
0706.90.00 - Other 20 20 20 20 5
07.07 0707.00.00 Cucumbers and gherkins, fresh or 20 20 20 20 5

chilled.
07.08 Leguminous vegetables, shelled or

unshelled, fresh or chilled.
0708.10.00 - Peas (Pisum sativum) 20 10 10 10 5
0708.20.00 - Beans (Vigna spp., Phaseolus spp.) 20 20 20 20 5
0708.90.00 - Other leguminous vegetables 10 10 10 10 5
07.09 Other vegetables, fresh or chilled.
0709.40.00 - Celery other than celeriac 20 20 20 20 5
0709.60 - Fruits of the genus Capsicum or of the

genus Pimenta:
0709.60.10 - - Chillies, other than giant chillies 20 20 20 20 5
0709.60.90 - - Other 20 20 20 20 5
0709.70.00 - Spinach, New Zealand spinach and 20 20 20 20 5

orache spinach (garden spinach)
07.11 Vegetables provisionally preserved (for

example, by sulphur dioxide gas, in
brine, in sulphur water or in other
preservative solutions), but unsuitable
in that state for immediate consumption.
0711.40 - Cucumbers and gherkins:
0711.40.10 - - Preserved by sulphur dioxide gas 20 20 20 20 5
0711.40.90 - - Other 20 20 20 20 5
08.14 0814.00.00 Peel of citrus fruit or melons (including 20 20 20 20 5

watermelons), fresh, frozen, dried or
provisionally preserved in brine, in
sulphur water or in other preservative
solutions.
09.01 Coffee, whether or not roasted or

decaffeinated; coffee husks and skins;
coffee substitutes containing coffee in
any proportion.
- Coffee, not roasted:
0901.11 - - Not decaffeinated:
0901.11.10 - - - Arabica WIB or Robusta OIB:
0901.11.10A - - - - In-Quota 20 20 20 20 5
0901.11.10B - - - - Out-Quota 20 20 20 20 5
0901.11.90 - - - Other:
0901.11.90A - - - - In-Quota 20 20 20 20 5
0901.11.90B - - - - Out-Quota 20 20 20 20 5
0901.12 - - Decaffeinated:
0901.12.10 - - - Arabica WIB or Robusta OIB:
0901.12.10A - - - - In-Quota 20 20 20 20 5
0901.12.10B - - - - Out-Quota 20 20 20 20 5
0901.12.90 - - - Other:
0901.12.90A - - - - In-Quota 20 20 20 20 5
0901.12.90B - - - - Out-Quota 20 20 20 20 5
- Coffee, roasted:
0901.21 - - Not decaffeinated:
0901.21.10 - - - Unground:
0901.21.10A - - - - In-Quota 20 20 20 20 5
0901.21.10B - - - - Out-Quota 20 20 20 20 5
0901.21.20 - - - Ground:
0901.21.20A - - - - In-Quota 20 20 20 20 5
0901.21.20B - - - - Out-Quota 20 20 20 20 5
0901.22 - - Decaffeinated:
0901.22.10 - - - Unground:
0901.22.10A - - - - In-Quota 20 20 20 20 5
0901.22.10B - - - - Out-Quota 20 20 20 20 5
0901.22.20 - - - Ground:
0901.22.20A - - - - In-Quota 20 20 20 20 5
0901.22.20B - - - - Out-Quota 20 20 20 20 5
0901.90 - Other:
0901.90.10 - - Coffee husks and skins:
0901.90.10A - - - In-Quota 20 20 20 20 5
0901.90.10B - - - Out-Quota 20 20 20 20 5
0901.90.20 - - Coffee substitutes containing coffee:
0901.90.20A - - - In-Quota 20 20 20 20 5
0901.90.20B - - - Out-Quota 20 20 20 20 5
09.04 Pepper of the genus Piper; dried or

crushed or ground fruits of the genus
Capsicum or of the genus Pimenta.
- Pepper:
0904.11 - - Neither crushed nor ground:
0904.11.20 - - - Black 15 15 15 15 5
0904.20 - Fruits of the genus Capsicum or of the

genus Pimenta, dried or crushed or ground:
0904.20.10 - - Chillies, dried 20 20 20 20 5
0904.20.20 - - Chillies, crushed or ground 20 20 20 20 5
0904.20.90 - - Other 20 20 20 20 5
09.10 Ginger, saffron, turmeric (curcuma),

thyme, bay leaves, curry and other spices.
0910.10.00 - Ginger 20 20 20 20 5
11.01 Wheat or meslin flour.
1101.00.10 - Wheat flour 7 7 7 7 5
11.02 Cereal flours other than of wheat or meslin.
1102.20.00 - Maize (corn) flour 10 10 10 10 5
11.03 Cereal groats, meal and pellets.
- Groats and meal:
1103.13.00 - - Of maize (corn) 20 20 20 20 5
1103.19 - - Of other cereals:
1103.19.20 - - - Of rice 20 20 20 20 5
11.04 Cereal grains otherwise worked (for

example, hulled, rolled, flaked, pearled,
sliced or kibbled), except rice of
heading 10.06; germ of cereals, whole,
rolled, flaked or ground.
- Other worked grains (for example,

hulled, pearled, sliced or kibbled):
1104.23.00 - - Of maize (corn) 20 20 20 20 5
11.08 Starches; inulin.
- Starches:
1108.14.00 - - Manioc (cassava) starch 20 20 20 20 5
12.07 Other oil seeds and oleaginous fruits,

whether or not broken.
- Other:
1207.99 - - Other:
1207.99.20 - - - Palm nuts and kernels 15 15 15 15 5
15.11 Palm oil and its fractions, whether or

not refined, but not chemically
modified.
1511.10.00 - Crude oil 15 15 15 15 5
1511.90 - Other:
1511.90.10 - - Fractions of unrefined oil, not 15 15 15 15 5

chemically modified
1511.90.90 - - Other 15 15 15 15 5
15.13 Coconut (copra), palm kernel or babassu

oil and fractions thereof, whether or not
refined, but not chemically modified.
- Palm kernel or babassu oil and

fractions thereof:
1513.21.00 - - Crude oil 15 15 15 15 5
1513.29 - - Other:
- - - Fractions of unrefined palm kernel

or babassu oil:
1513.29.11 - - - - Solid fractions, not chemically 15 15 15 15 5

modified, of palm kernel stearin or
of babassu oil
1513.29.19 - - - - Other 15 15 15 15 5
- - - Refined oil:

babassu oil
1513.29.29 - - - - Other 15 15 15 15 5
- - - Other:

babassu oil
1513.29.99 - - - - Other 15 15 15 15 5
15.15 Other fixed vegetable fats and oils

(including jojoba oil) and their fractions,
whether or not refined, but not chemically
modified.
- Maize (corn) oil and its fractions:
1515.21.00 - - Crude oil 15 10 10 10 5
1515.29 - - Other:
- - - Fractions of unrefined maize (corn) oil:

modified
1515.29.19 - - - - Other 15 15 15 15 5
- - - Other:

modified
1515.29.99 - - - - Other 15 15 15 15 5
15.16 Animal or vegetable fats and oils and

their fractions, partly or wholly
hydrogenated, inter-esterified,
re-esterified or elaidinised, whether or
not refined, but not further prepared.
1516.20 - Vegetable fats and oils and their fractions:
- - Re-esterified fats and oils and their

fractions:
1516.20.12 - - - Of palm oil, crude 15 15 15 15 5
1516.20.13 - - - Of palm oil, other than crude 15 15 15 15 5
1516.20.14 - - - Of coconuts 15 15 15 15 5
1516.20.15 - - - Of palm kernel oil 15 15 15 15 5
1516.20.19 - - - Other
ex1 1516.20.19 Of palm kernel olein, crude and 15 15 15 15 5
refined, bleached and deodorised
(RBD)
1516.20.30 - - Refined, bleached and deodorised 15 15 15 15 5

(RBD) palm kernel stearin
1516.20.40 - - Hydrogenated and refined, bleached 15 15 15 15 5

and deodorised (RBD) palm kernel
stearin or olein
1516.20.50 - - Palm stearin, crude, with an iodine 15 15 15 15 5

value not exceeding 48
1516.20.60 - - Palm kernel stearin, crude 15 15 15 15 5
1516.20.70 - - Refined, bleached and deodorised 15 15 15 15 5

(RBD) palm stearin with an iodine
1516.20.80 - - Other palm stearin with an iodine 15 15 15 15 5

- - Other:
1516.20.91 - - - Of ground-nuts, palm oil or 15 15 15 15 5

coconuts
1516.20.92 - - - Of linseed 15 15 15 15 5
1516.20.93 - - - Of olives 15 15 15 15 5
1516.20.99 - - - Other
ex2 1516.20.99 Other 15 15 15 15 5
15.17 Margarine; edible mixtures or

preparations of animal or vegetable
fats or oils or of fractions of different
fats or oils of this Chapter, other than
edible fats or oils or their fractions of
heading 15.16.
1517.10.00 - Margarine, excluding liquid margarine 15 15 15 15 5
1517.90 - Other:
1517.90.10 - - Imitation ghee 15 15 15 15 5
1517.90.20 - - Liquid margarine 15 15 15 15 5
1517.90.30 - - Mould release preparation 15 15 15 15 5
- - Imitation lard; shortening:
1517.90.43 - - - Shortening 15 15 15 15 5
1517.90.44 - - - Imitation lard 15 15 15 15 5
- - Other mixtures or preparations of
vegetable fats or oils or of their fractions:
1517.90.50 - - - Solid mixtures or preparations 15 15 15 15 5
- - - Liquid mixtures or preparations:
1517.90.61 - - - - In which ground-nut oil 15 15 15 15 5

predominates
1517.90.62 - - - - In which palm oil predominates 15 15 15 15 5
1517.90.63 - - - - In which crude palm kernel oil 15 15 15 15 5

predominates
1517.90.64 - - - - In which refined, bleached and 15 15 15 15 5

deodorised (RBD) palm kernel oil
predominates
1517.90.65 - - - - In which crude palm kernel olein 15 15 15 15 5

predominates
1517.90.66 - - - - In which refined, bleached and 15 15 15 15 5

deodorised (RBD) palm kernel
olein predominates
1517.90.67 - - - - In which soya-bean oil 15 15 15 15 5

predominates
1517.90.69 - - - - Other 15 15 15 15 5
1517.90.90 - - Other 15 15 15 15 5
16.01 1601.00.00 Sausages and similar products, of meat, 20 20 20 20 5

meat offal or blood; food preparations
based on these products.
16.02 Other prepared or preserved meat,

meat offal or blood.
1602.32 - - Of fowls of the species Gallus

domesticus:
1602.32.10 - - - Chicken curry, in airtight containers 20 20 20 20 5
1602.32.90 - - - Other:
1602.32.90A - - - - In airtight containers 20 20 20 20 5
1602.32.90B - - - - Other 20 20 20 20 5
1602.39.00 - - Other:
1602.39.00A - - - In airtight containers 20 20 20 20 5
1602.39.00B - - - Other 20 20 20 20 5
- Of swine:
1602.41 - - Hams and cuts thereof:
1602.41.10 - - - In airtight containers 20 20 20 20 5
1602.41.90 - - - Other 20 20 20 20 5
1602.42 - - Shoulders and cuts thereof:
1602.42.90 - - - Other 20 20 20 20 5
1602.49 - - Other, including mixtures:
- - - Luncheon meat:
1602.49.11 - - - - In airtight containers 20 20 20 20 5
1602.49.19 - - - - Other 20 20 20 20 5
- - - Other:
1602.49.91 - - - - In airtight containers 20 20 20 20 5
1602.49.99 - - - - Other 20 20 20 20 5
1602.50.00 - Of bovine animals 20 20 20 20 5
16.04 Prepared or preserved fish; caviar and

caviar substitutes prepared from fish
eggs.
- Fish, whole or in pieces, but not

minced:
1604.16 - - Anchovies:
1604.16.90 - - - Other 15 15 15 15 5
16.05 Crustaceans, molluscs and other

aquatic invertebrates, prepared or
preserved.
1605.20 - Shrimps and prawns:
- - Shrimp paste:
1605.20.19 - - - Other 15 15 15 15 5
17.04 Sugar confectionery (including white

chocolate), not containing cocoa.
1704.90 - Other:
1704.90.10 - - Medicated sweets 15 15 15 15 5
1704.90.20 - - White chocolate 10 10 10 10 5
1704.90.90 - - Other 15 15 15 15 5
19.02 Pasta, whether or not cooked or stuffed

(with meat or other substances) or
otherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether
or not prepared.
- Uncooked pasta, not stuffed or

otherwise prepared:
1902.19 - - Other:
1902.19.20 - - - Rice vermicelli (bee hoon) 15 15 15 15 5
1902.19.90 - - - Other 15 10 10 10 5
19.05 Bread, pastry, cakes, biscuits and other

bakers' wares, whether or not containing
cocoa; communion wafers, empty cachets
of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar
products.
1905.10.00 - Crispbread 15 15 15 15 5
20.02 Tomatoes prepared or preserved otherwise

than by vinegar or acetic acid.
2002.90 - Other:
2002.90.10 - - Tomato paste 10 10 10 10 5
20.06 2006.00.00 Vegetables, fruit, nuts, fruit-peel and 15 15 15 15 5

other parts of plants, preserved by sugar
(drained, glace or crystallised).
21.01 Extracts, essences and concentrates, of

coffee, tea or maté, and preparations with a
basis of these products or with a basis of
coffee, tea or maté; roasted chicory and
other roasted coffee substitutes, and
extracts, essences and concentrates
thereof.
- Extracts, essences and concentrates of

coffee, and preparations with a basis of
these extracts, essences or concentrates
or with a basis of coffee:
2101.11 - - Extracts, essences and concentrates:
2101.11.10 - - - Instant coffee:
2101.11.10A - - - - In-Quota 20 10 10 10 5
2101.11.10B - - - - Out-Quota 20 10 10 10 5
2101.12.00 - - Preparations with a basis of extracts,

essences or concentrates or with a
basis of coffee:
2101.12.00A - - - In-Quota 20 20 20 20 5
2101.12.00B - - - Out-Quota 20 20 20 20 5
21.06 Food preparations not elsewhere

specified or included.
2106.90 - Other:
2106.90.30 - - Non-dairy creamer 7 7 7 7 5
23.09 Preparations of a kind used in animal

feeding.
2309.90 - Other:
- - Complete feed:
2309.90.11 - - - Of a kind suitable for poultry 20 20 20 20 5
2309.90.12 - - - Of a kind suitable for swine 20 20 20 20 5
2309.90.19 - - - Other:
2309.90.19B - - - - Other 20 20 20 20 5
2309.90.30 - - Other, containing meat 20 20 20 20 5
2309.90.90 - - Other 20 20 20 20 5
28.15 Sodium hydroxide (caustic soda);

potassium hydroxide (caustic potash);
peroxides of sodium or potassium.
- Sodium hydroxide (caustic soda):
2815.12.00 - - In aqueous solution (soda lye or liquid 5 5 5 5 5

soda)
29.22 Oxygen-function amino-compounds.
- Amino-acids, other than those
containing more than one kind of oxygen
function, and their esters; salts thereof:
2922.42 - - Glutamic acid and its salts:
2922.42.10 - - - Glutamic acid 10 10 10 10 5
2922.42.20 - - - Monosodium glutamate 10 10 10 10 5
32.06 Other colouring matter; preparations as

specified in Note 3 to this Chapter, other
than those of heading 32.03, 32.04 or
32.05; inorganic products of a kind used
as luminophores, whether or not
chemically defined.
- Other colouring matter and other

preparations:
3206.49 - - Other:
3206.49.10 - - - Preparations:
3206.49.10B - - - - Other 5 5 5 5 5
34.01 Soap; organic surface-active products

and preparations for use as soap, in the
form of bars, cakes, moulded pieces or
shapes, whether or not containing soap;
organic surface-active products and
preparations for washing the skin, in the
form of liquid or covered with soap or
detergent.
- Soap and organic surface-active

products and preparations, in the form
of bars, cakes, moulded pieces or
shapes, and paper, wadding, felt and
nonwovens, impregnated, coated or
covered with soap or detergent:
3401.11 - - For toilet use (including medicated

products):
3401.11.10 - - - Medicated products 10 10 10 10 5
3401.11.20 - - - Bath soap 10 10 10 10 5
3401.11.30 - - - Other, of felt or nonwovens, 10 10 10 10 5

impregnated, coated or covered
with soap or detergent
3401.11.90 - - - Other 10 10 10 10 5
3401.20 - Soap in other forms:
3401.20.90 - - Other
ex1 3401.20.90 Soap chips 10 10 10 10 5
34.02 Organic surface-active agents (other than
soap); surface-active preparations,
washing preparations (including auxiliary
washing preparations) and cleaning
preparations, whether or not containing
soap, other than those of heading 34.01.
- Organic surface-active agents, whether

or not put up for retail sale:
3402.11 - - Anionic:
3402.11.20 - - - Wetting agents of a kind used in the 5 5 5 5 5

manufacture of herbicides
3402.11.90 - - - Other:
3402.11.90A - - - - Sulphonated alkylbenzene 7 7 7 7 5
3402.11.90B - - - - Other 5 5 5 5 5
35.06 Prepared glues and other prepared

adhesives, not elsewhere specified or
included; products suitable for use as
glues or adhesives, put up for retail sale
as glues or adhesives, not exceeding a
net weight of 1 kg.
- Other:
3506.91.00 - - Adhesives based on polymers of 5 5 5 5 5

headings 39.01 to 39.13 or on rubber
38.23 Industrial monocarboxylic fatty acids;

acid oils from refining; industrial fatty
alcohols.
3823.70 - Industrial fatty alcohols:
3823.70.10 - - In the form of wax 10 7 7 7 5
3823.70.90 - - Other 10 10 10 10 5
39.04 Polymers of vinyl chloride or of other

halogenated olefins, in primary forms.
- Other poly(vinyl chloride):
3904.21.00 - - Non-plasticised 10 10 10 10 5
39.06 Acrylic polymers in primary forms.
3906.90 - Other:
- - Copolymers:
3906.90.11 - - - In dispersion 7 7 7 7 5
3906.90.19 - - - Other 7 7 7 7 5
- - Other:
3906.90.91 - - - In dispersion 7 7 7 7 5
3906.90.99 - - - Other:
3906.90.99A - - - - Sodium polyacrylate 3 3 3 3 3
3906.90.99B - - - - Other 7 7 7 7 5
39.09 Amino-resins, phenolic resins and

polyurethanes, in primary forms.
3909.40 - Phenolic resins:
3909.40.90 - - Other 7 7 7 7 5
39.16 Monofilament of which any cross-

sectional dimension exceeds 1 mm,
rods, sticks and profile shapes, whether
or not surface-worked but not otherwise
worked, of plastics.
3916.10 - Of polymers of ethylene:
3916.10.10 - - Monofilament 15 15 15 15 5
3916.10.20 - - Rods, sticks and profile shapes 15 15 15 15 5
3916.20 - Of polymers of vinyl chloride:
3916.20.10 - - Monofilament 15 15 15 15 5
3916.20.20 - - Rods, sticks and profile shapes 15 15 15 15 5
39.17 Tubes, pipes and hoses, and fittings

therefor (for example, joints, elbows,
flanges), of plastics.
- Tubes, pipes and hoses, rigid:
3917.22.00 - - Of polymers of propylene 15 15 15 15 5
3917.23.00 - - Of polymers of vinyl chloride 15 15 15 15 5
3917.29.00 - - Of other plastics 15 15 15 15 5
- Other tubes, pipes and hoses:
3917.31.00 - - Flexible tubes, pipes and hoses, 15 15 15 15 5

having a minimum burst pressure of
27.6 MPa
3917.32 - - Other, not reinforced or otherwise

combined with other materials,
without fittings:
3917.32.90 - - - Other 15 15 15 15 5
3917.39.00 - - Other 15 15 15 15 5
3917.40.00 - Fittings 15 15 15 15 5
39.19 Self-adhesive plates, sheets, film, foil,

tape, strip and other flat shapes, of
plastics, whether or not in rolls.
3919.10 - In rolls of a width not exceeding 20 cm:
3919.10.10 - - Of polymers of vinyl chloride 15 15 15 15 5
- - Of polyethylene:
3919.10.21 - - - Tape of a kind used in the 15 15 15 15 5

manufacture of telephonic or
electric wires
3919.10.29 - - - Other 15 15 15 15 5
3919.10.90 - - Other 15 15 15 15 5
39.20 Other plates, sheets, film, foil and strip,

of plastics, non-cellular and not reinforced,
laminated, supported or similarly combined
with other materials.
- Of acrylic polymers:
3920.51.00 - - Of poly(methyl methacrylate) 10 10 10 10 5
3920.59.00 - - Other 7 7 7 7 5
- Of polycarbonates, alkyd resins,

polyallyl esters or other polyesters:
3920.62 - - Of poly(ethylene terephthalate):
3920.62.10 - - - Film 7 7 7 7 5
3920.62.90 - - - Other 7 7 7 7 5
3920.63.00 - - Of unsaturated polyesters 7 7 7 7 5
3920.69.00 - - Of other polyesters 7 7 7 7 5
- Of cellulose or its chemical derivatives:
3920.73.00 - - Of cellulose acetate 7 7 7 7 5
- Of other plastics:
3920.92 - - Of polyamides:
3920.92.10 - - - Of polyamide-6 7 7 7 7 5
3920.99.00 - - Of other plastics:
3920.99.00B - - - Other 7 7 7 7 5

of plastics.
- Cellular:
- - Of polymers of styrene:
3921.11.10 - - - Plates and sheets 15 15 15 15 5
3921.11.90 - - - Other 15 15 15 15 5
3921.12.00 - - Of polymers of vinyl chloride:
3921.12.00B - - - Other 15 15 15 15 5
3921.13.00 - - Of polyurethanes 7 7 7 7 5
- - Of regenerated cellulose:
3921.14.10 - - - Plates and sheets 7 7 7 7 5
3921.14.90 - - - Other 7 7 7 7 5
- - Of other plastics:
3921.19.10 - - - Plates and sheets:
3921.19.10B - - - - Other 15 15 15 15 5
3921.19.90 - - - Other:
3921.19.90B - - - - Other 15 15 15 15 5
39.23 Articles for the conveyance or packing of

goods, of plastics; stoppers, lids, caps
and other closures, of plastics.
3923.10.00 - Boxes, cases, crates and similar articles 15 15 15 15 5
3923.40.00 - Spools, cops, bobbins and similar supports:
3923.40.00A - - When imported directly by textile 3 3 3 3 3

mills for their exclusive use under
prior authorization, by the Board of
Investments
3923.40.00B - - Other 15 15 15 15 5
3923.50.00 - Stoppers, lids, caps and other closures 15 15 15 15 5
39.26 Other articles of plastics and articles of

other materials of headings 39.01 to 39.14.
3926.10.00 - Office or school supplies 15 15 15 15 5
3926.90 - Other:
- - Safety and protective devices:
3926.90.49 - - - Other
ex2 3926.90.49 Other 15 15 15 15 5
3926.90.90 - - Other:
3926.90.90B - - - Other
ex3 3926.90.90B Other 15 15 15 15 5
40.08 Plates, sheets, strip, rods and profile

shapes, of vulcanised rubber other than
hard rubber.
- Of non-cellular rubber:
4008.21.00 - - Plates, sheets and strip 5 5 5 5 5
40.09 Tubes, pipes and hoses, of vulcanised

rubber other than hard rubber, with or
without their fittings (for example,
joints, elbows, flanges).
- Reinforced or otherwise combined only

with textile materials:
4009.31.90 - - - Other:
4009.31.90A - - - - Fuel hose, heater hose, and water 10 10 10 10 5

hose of a kind used for motor vehicles
of headings 87.02, 87.03, 87.04 and 87.11
4009.31.90B - - - - Other 7 7 7 7 5
40.10 Conveyor or transmission belts or

belting, of vulcanised rubber.
- Transmission belts or belting:
4010.31.00 - - Endless transmission belts of 7 7 7 7 5

trapezoidal cross-section (V-belts), V-
ribbed, of an outside circumference
exceeding 60 cm but not exceeding
180 cm
4010.32.00 - - Endless transmission belts of 7 7 7 7 5
trapezoidal cross-section (V-belts),
other than V-ribbed, of an outside
circumference exceeding 60 cm but
not exceeding 180 cm
40.11 New pneumatic tyres, of rubber.
4011.20 - Of a kind used on buses or lorries:
4011.20.10 - - Of a width not exceeding 450mm 7 7 7 7 5
4011.20.90 - - Other 7 7 7 7 5
40.16 Other articles of vulcanised rubber

other than hard rubber.
- Other:
4016.91.10 - - - Mats 7 7 7 7 5
4016.91.90 - - - Other 7 7 7 7 5
4016.99 - - Other:
- - - Parts and accessories for vehicles of

Chapter 87:
4016.99.11 - - - - For vehicles of heading 87.02, 87.03,

87.04, 87.05 or 87.11:
4016.99.11A - - - - - Weatherstrip, of a kind used for 20 20 20 20 5

motor vehicles of headings 87.02, 87.03
and 87.04
4016.99.11B - - - - - Other 5 5 5 5 5
42.02 Trunks, suit-cases, vanity-cases,

executive-cases, brief-cases, school
satchels, spectacle cases, binocular
cases, camera cases, musical instrument
cases, gun cases, holsters and similar
containers; travelling-bags, insulated food
or beverages bags, toilet bags, rucksacks,
handbags, shopping bags, wallets, purses,
map-cases, cigarette-cases, tobacco-
pouches, tool bags, sports bags, bottle-
cases, jewellery boxes, powder-boxes,
cutlery cases and similar containers, of
leather or of composition leather, of
sheeting of plastics, of textile materials,
of vulcanised fibre or of paperboard, or
wholly or mainly covered with such
materials or with paper.
- Articles of a kind normally carried in the

pocket or in the handbag:
4202.31.00 - - With outer surface of leather, of 15 15 15 15 5
composition leather or of patent leather
46.01 Plaits and similar products of plaiting

materials, whether or not assembled
into strips; plaiting materials, plaits and
similar products of plaiting materials,
bound together in parallel strands or
woven, in sheet form, whether or not
being finished articles (for example,
mats, matting, screens).
- Other:
4601.99 - - Other:
4601.99.10 - - - Mats and matting 15 10 10 10 5
4601.99.90 - - - Other 15 10 10 10 5
48.19 Cartons, boxes, cases, bags and other

packing containers, of paper,
paperboard, cellulose wadding or webs
of cellulose fibres; box files, letter trays,
and similar articles, of paper or
paperboard of a kind used in offices,
shops or the like.
4819.10.00 - Cartons, boxes and cases, of 7 7 7 7 5

corrugated paper or paperboard
48.21 Paper or paperboard labels of all kinds,

whether or not printed.
4821.10 - Printed:
4821.10.90 - - Other 7 7 7 7 5
52.06 Cotton yarn (other than sewing thread),

containing less than 85% by weight of
cotton, not put up for retail sale.
- Multiple (folded) or cabled yarn, of

combed fibres:
5206.43.00 - - Measuring per single yarn less than 7 7 7 7 5

232.56 decitex but not less than 192.31
decitex (exceeding 43 metric number but
not exceeding 52 metric number per
single yarn)
55.12 Woven fabrics of synthetic staple fibres,

containing 85% or more by weight of
synthetic staple fibres.
- Containing 85% or more by weight of

polyester staple fibres:
5512.19.00 - - Other 10 10 10 10 5
56.03 Nonwovens, whether or not
impregnated, coated, covered or
laminated.
- Of man-made filaments:
5603.11.00 - - Weighing not more than 25 g/m 2 15 15 15 15 5
5603.12.00 - - Weighing more than 25 g/m 2 but not 15 15 15 15 5

more than 70 g/m 2
5603.14.00 - - Weighing more than 150 g/m 2 15 15 15 15 5
- Other:
5603.91.00 - - Weighing not more than 25 g/m 2 15 15 15 15 5
5603.94.00 - - Weighing more than 150 g/m 2 15 15 15 15 5
56.08 Knotted netting of twine, cordage or rope;

made up fishing nets and other made up
nets, of textile materials.
5608.90.00 - Other 15 10 10 10 5
58.07 Labels, badges and similar articles of

textile materials, in the piece, in strips
or cut to shape or size, not embroidered.
5807.10.00 - Woven 10 10 10 10 5
59.03 Textile fabrics impregnated, coated,

covered or laminated with plastics,
other than those of heading 59.02.
5903.10.00 - With poly(vinyl chloride)
ex1 5903.10.00 Interlining 15 15 15 15 5
5903.20.00 - With polyurethane 10 10 10 10 5
5903.90 - Other:
5903.90.10 - - Canvas-type fabrics impregnated, 15 15 15 15 5

coated, covered or laminated with
nylon or other polyamides
5903.90.90 - - Other 15 15 15 15 5
59.04 Linoleum, whether or not cut to shape;

floor coverings consisting of a coating
or covering applied on a textile backing,
whether or not cut to shape.
5904.10.00 - Linoleum 15 15 15 15 5
5904.90.00 - Other 15 15 15 15 5
60.01 Pile fabrics, including "long pile" fabrics
and terry fabrics, knitted or crocheted.
6001.10 - "Long pile" fabrics:
6001.10.10 - - Unbleached, not mercerised 10 10 10 10 5
6001.10.90 - - Other 10 10 10 10 5
60.04 Knitted or crocheted fabrics of a width

exceeding 30 cm, containing by weight
5% or more of elastomeric yarn or rubber
thread, other than those of heading 60.01.
6004.10 - Containing by weight 5% or more of

elastomeric yarn but not containing
rubber thread:
6004.10.90 - - Other 10 10 10 10 5
60.06 Other knitted or crocheted fabrics.
- Of cotton:
6006.21.00 - - Unbleached or bleached 10 10 10 10 5
61.08 Women's or girls' slips, petticoats,

briefs, panties, nightdresses, pyjamas,
négligés, bathrobes, dressing gowns
and similar articles, knitted or crocheted.
- Briefs and panties:
6108.29.00 - - Of other textile materials 15 10 10 10 5
61.15 Panty hose, tights, stockings, socks and

other hosiery, including graduated
compression hosiery (for example,
stockings for varicose veins) and
footwear without applied soles, knitted
or crocheted.
6115.10.00 - Graduated compression hosiery (for

example, stockings for varicose veins)
ex1 6115.10.00 Women's full-length or knee- 1 1 1 1 1

length, measuring per single yarn
less than 67 decitex, knitted or
crocheted
6115.30 - Other women's full-length or knee-

length hosiery, measuring per single
yarn less than 67 decitex:
6115.30.10 - - Of cotton 15 15 15 15 5
6115.30.90 - - Other 15 15 15 15 5
61.17 Other made up clothing accessories,

knitted or crocheted; knitted or
crocheted parts of garments or of
clothing accessories.
6117.80 - Other accessories:
- - Ties, bow ties and cravats:
6117.80.11 - - - Of wool or fine animal hair 15 15 15 15 5
6117.80.19 - - - Other 15 10 10 10 5
6117.80.90 - - Other 15 15 15 15 5
6117.90.00 - Parts 15 15 15 15 5
62.17 Other made up clothing accessories;

parts of garments or of clothing
accessories, other than those of
heading 62.12.
6217.10.00 - Accessories 15 15 15 15 5
63.02 Bed linen, table linen, toilet linen and

kitchen linen.
- Other table linen:
6302.59.00 - - Of other textile materials
ex2 6302.59.00 Other 20 20 20 20 5
6302.60.00 - Toilet linen and kitchen linen, of terry 20 20 20 20 5

towelling or similar terry fabrics, of cotton
- Other:
6302.91.00 - - Of cotton 20 20 20 20 5
63.05 Sacks and bags, of a kind used for the

packing of goods.
6305.10 - Of jute or of other textile bast fibres of

heading 53.03:
- - New:
6305.10.11 - - - Of jute 15 15 15 15 5
6305.10.19 - - - Other 15 15 15 15 5
- - Used:
6305.10.21 - - - Of jute 15 15 15 15 5
6305.10.29 - - - Other 15 15 15 15 5
- Of man-made textile materials:
6305.39 - - Other:
6305.39.10 - - - Nonwoven 15 15 15 15 5
6305.39.20 - - - Knitted or crocheted 15 15 15 15 5
6305.39.90 - - - Other 15 15 15 15 5
6305.90.10 - - Of hemp of heading 53.05 15 15 15 15 5
6305.90.20 - - Of coconut (coir) of heading 53.05 15 15 15 15 5
6305.90.90 - - Other 15 15 15 15 5
63.06 Tarpaulins, awnings and sunblinds; tents;

sails for boats, sailboards or landcraft;
camping goods.
- Tarpaulins, awnings and sunblinds:
6306.12.00 - - Of synthetic fibres 15 15 15 15 5
- Other:
6306.99 - - Of other textile materials:
6306.99.10 - - - Nonwoven 15 15 15 15 5
6306.99.90 - - - Other 15 10 10 10 5
63.09 6309.00.00 Worn clothing and other worn articles. 20 20 20 20 5
64.02 Other footwear with outer soles and

uppers of rubber or plastics.
- Sports footwear:
6402.19.00 - - Other 15 15 15 15 5
64.03 Footwear with outer soles of rubber,

plastics, leather or composition leather
and uppers of leather.
6403.20.00 - Footwear with outer soles of leather, 15 15 15 15 5

and uppers which consist of leather
straps across the instep and around
the big toe
66.01 Umbrellas and sun umbrellas (including

walking-stick umbrellas, garden umbrellas
and similar umbrellas).
- Other:
6601.99.00 - - Other 15 15 15 15 5
69.08 Glazed ceramic flags and paving, hearth

or wall tiles; glazed ceramic mosaic cubes
and the like, whether or not on a backing.
6908.90 - Other:
6908.90.10 - - Plain tiles 10 10 10 10 5
6908.90.90 - - Other 10 10 10 10 5
70.03 Cast glass and rolled glass, in sheets or

profiles, whether or not having an
absorbent, reflecting or non-reflecting
layer, but not otherwise worked.
- Non-wired sheets:
7003.12 - - Coloured throughout the mass (body

tinted), opacified, flashed or having an
absorbent, reflecting or non-reflecting
layer:
7003.12.20 - - - Other, in square or rectangular 15 15 15 15 5

shape (including 1 or 2 or 3 or 4
corners cut)
7003.12.90 - - - Other 15 15 15 15 5
7003.19 - - Other:
7003.19.90 - - - Other 15 15 15 15 5
7003.30.00 - Profiles
ex2 7003.30.00 Other 15 15 15 15 5
70.05 Float glass and surface ground or

polished glass, in sheets, whether or
not having an absorbent, reflecting or
non-reflecting layer, but not otherwise
worked.
- Other non-wired glass:
7005.21 - - Coloured throughout the mass (body

tinted), opacified, flashed or merely
surface ground:
7005.21.90 - - - Other 15 15 15 15 5
7005.29 - - Other:
7005.29.90 - - - Other 15 15 15 15 5
70.06 Glass of heading 70.03, 70.04 or 70.05,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but
not framed or fitted with other materials.
7006.00.90 - Other 15 15 15 15 5
70.09 Glass mirrors, whether or not framed,

including rear-view mirrors.
7009.10.00 - Rear-view mirrors for vehicles 10 10 10 10 5
- Other:
7009.91.00 - - Unframed 15 15 15 15 5
70.10 Carboys, bottles, flasks, jars, pots, phials,

ampoules and other containers, of glass,
of a kind used for the conveyance or
packing of goods; preserving jars of glass;
stoppers, lids and other closures, of glass.
7010.90 - Other:
7010.90.90 - - Other:
7010.90.90B - - - Other, of a capacity exceeding 1 liter 5 5 5 5 5
7010.90.90C - - - Other 7 7 7 7 5
70.13 Glassware of a kind used for table, kitchen,

toilet, office, indoor decoration or similar
purposes (other than that of heading 70.10
or 70.18).
- Glassware of a kind used for table (other

than drinking glasses) or kitchen purposes,
other than of glass-ceramics:
7013.42.00 - - Of glass having a linear coefficient of 15 15 15 15 5

expansion not exceeding 5x10-6 per
Kelvin within a temperature range of
0°C to 300°C
71.18 Coin.
7118.10 - Coin (other than gold coin), not being

legal tender:
7118.10.10 - - Silver coin 10 10 10 10 5
7118.10.90 - - Other 10 10 10 10 5
72.10 Flat-rolled products of iron or non-alloy

steel, of a width of 600 mm or more, clad,
plated or coated.
- Otherwise plated or coated with zinc:
7210.49 - - Other:
7210.49.10 - - - Of a thickness not exceeding 1.2 mm 10 10 10 10 5
7210.49.20 - - - Containing by weight less than 0.6% 10 10 10 10 5

of carbon and of a thickness of 1.5 mm
or less
7210.49.90 - - - Other 10 10 10 10 5
- Plated or coated with aluminium:
7210.61 - - Plated or coated with aluminium-zinc

alloys:

or less
7210.61.90 - - - Other 10 10 10 10 5
7210.69 - - Other:

or less
7210.69.90 - - - Other 10 10 10 10 5
7210.70 - Painted, varnished or coated with

plastics:
7210.70.10 - - Containing by weight less than 0.6% 10 10 10 10 5

or less
7210.70.90 - - Other 10 10 10 10 5
72.15 Other bars and rods of iron or non-alloy

steel.
7215.50 - Other, not further worked than cold-

formed or cold-finished:
7215.50.10 - - Containing by weight 0.6% or more 7 7 7 7 5

of carbon, other than of circular
cross-section
7215.50.90 - - Other 7 7 7 7 5
72.16 Angles; shapes and sections of iron or

non-alloy steel.
- Other:
7216.99.00 - - Other 7 7 7 7 5
72.17 Wire of iron or non-alloy steel.
7217.10 - Not plated or coated, whether or not

polished:

of carbon
- - Containing by weight 0.25% or more

but less than 0.6% of carbon:
7217.10.22 - - - Bead wire; flat hard steel reed wire; 7 7 7 7 5

prestressed concrete steel wire;
free-cutting steel wire
7217.10.29 - - - Other 7 7 7 7 5

of carbon:
7217.10.31 - - - Spokes wire; bead wire; flat hard 7 7 7 7 5

steel reed wire; prestressed concrete
steel wire; free-cutting steel wire
7217.10.39 - - - Other 7 7 7 7 5
7217.30 - Plated or coated with other base metals:

of carbon
7217.30.20 - - Containing by weight 0.25% or more 7 7 7 7 5

of carbon but less than 0.6% of carbon

of carbon:
7217.30.39 - - - Other 7 7 7 7 5
7217.90.00 - Other 7 7 7 7 5
73.06 Other tubes, pipes and hollow profiles

(for example, open seam or welded,
riveted or similarly closed), of iron or
steel.
- Line pipe of a kind used for oil or gas

pipelines:
7306.11.00 - - Welded, of stainless steel 10 10 10 10 5
7306.19.00 - - Other 10 10 10 10 5
7306.30 - Other, welded, of circular cross-

section, of iron or non-alloy steel:
7306.30.90 - - Other 7 7 7 7 5
7306.90 - Other:
7306.90.90 - - Other 7 7 7 7 5
73.07 Tube or pipe fittings (for example,

couplings, elbows, sleeves), of iron or
steel.
- Cast fittings:
7307.19.00 - - Other 10 10 10 10 5
- Other:
7307.92.00 - - Threaded elbows, bends and sleeves 10 10 10 10 5
73.09 Reservoirs, tanks, vats and similar

containers for any material (other than
compressed or liquefied gas), of iron or
steel, of a capacity exceeding 300 l,
whether or not lined or heat-insulated,
but not fitted with mechanical or thermal
equipment.
7309.00.00A - Latex pressure tank 10 10 10 10 5
7309.00.00B - Other 10 10 10 10 5
73.18 Screws, bolts, nuts, coach screws, screw

hooks, rivets, cotters, cotter-pins, washers
(including spring washers) and similar
articles, of iron or steel.
- Threaded articles:
7318.15 - - Other screws and bolts, whether or

not with their nuts or washers:
- - - Of an external diameter not

exceeding 16 mm:
7318.15.11 - - - - Screws for metal 10 10 10 10 5
7318.15.12 - - - - Bolts for metal, with or without nuts 10 10 10 10 5
7318.15.19 - - - - Other 10 10 10 10 5
- - - Other:
7318.15.91 - - - - Screws for metal 10 10 10 10 5
7318.15.92 - - - - Bolts for metal, with or without nuts 10 10 10 10 5
7318.15.99 - - - - Other 10 10 10 10 5
- Non-threaded articles:
7318.22 - - Other washers:
7318.22.10 - - - Of an external diameter not 10 10 10 10 5

exceeding 16 mm
7318.22.90 - - - Other 10 10 10 10 5
7318.23 - - Rivets:
7318.23.10 - - - Of an external diameter not 10 10 10 10 5

exceeding 16 mm
7318.23.90 - - - Other 10 10 10 10 5
73.20 Springs and leaves for springs, of iron

or steel.
7320.20 - Helical springs:
7320.20.10 - - For motor vehicles or earth moving 15 15 15 15 5

machinery
7320.20.90 - - Other 15 15 15 15 5
73.21 Stoves, ranges, grates, cookers (including

those with subsidiary boilers for central
heating), barbecues, braziers, gas-rings,
plate warmers and similar non-electric
domestic appliances, and parts thereof,
of iron or steel.
- Cooking appliances and plate warmers:
7321.12.00 - - For liquid fuel 15 15 15 15 5
7321.19.00 - - Other, including appliances for solid fuel
ex1 7321.19.00 For solid fuel 15 15 15 15 5
- Other appliances:
7321.81.00 - - For gas fuel or for both gas and other fuels 15 15 15 15 5
7321.82.00 - - For liquid fuel 15 15 15 15 5
7321.89.00 - - Other, including appliances for solid fuel 15 15 15 15 5
73.23 Table, kitchen or other household articles

and parts thereof, of iron or steel; iron or
steel wool; pot scourers and scouring or
polishing pads, gloves and the like, of
iron or steel.
- Other:
7323.91 - - Of cast iron, not enamelled:
7323.91.10 - - - Kitchenware 15 15 15 15 5
7323.91.90 - - - Other 15 15 15 15 5
73.24 Sanitary ware and parts thereof, of iron

or steel.
- Baths:
7324.29.00 - - Other 15 15 15 15 5
73.26 Other articles of iron or steel.
7326.90 - Other:
7326.90.70 - - Horseshoes; riding boot spurs 15 15 15 15 5
7326.90.90 - - Other
ex2 7326.90.90 Other 15 15 15 15 5
74.13 7413.00.00 Stranded wire, cables, plaited bands

and the like, of copper, not electrically
insulated.
7413.00.00B - Other 10 10 10 10 5
76.07 Aluminium foil (whether or not printed

or backed with paper, paperboard,
plastics or similar backing materials) of
a thickness (excluding any backing)
not exceeding 0.2 mm.
7607.20 - Backed:
7607.20.90 - - Other:
7607.20.90B - - - Other 15 15 15 15 5
83.06 Bells, gongs and the like, non-electric,

of base metal; statuettes and other
ornaments, of base metal; photograph,
picture or similar frames, of base metal;
mirrors of base metal.
- Statuettes and other ornaments:
8306.21.00 - - Plated with precious metals 15 15 15 15 5
84.14 Air or vacuum pumps, air or other gas

compressors and fans; ventilating or
recycling hoods incorporating a fan,
whether or not fitted with filters.
- Fans:
8414.59 - - Other:
8414.59.10 - - - Of a capacity not exceeding 125 kW 7 7 7 7 5
8414.59.90 - - - Other 7 7 7 7 5
84.15 Air conditioning machines, comprising a

motor-driven fan and elements for
changing the temperature and humidity,
including those machines in which the
humidity cannot be separately regulated.
8415.10.00 - Window or wall types, self-contained

or "split-system":
8415.10.00A - - Of an output not exceeding 21.10 kW 10 10 10 10 5
8415.10.00B - - Other 10 10 10 10 5
8415.20.00 - Of a kind used for persons, in motor

vehicles:
8415.20.00A - - Air conditioning machines, of a kind 10 10 10 10 5

used for motor vehicles of headings
87.02, 87.03, and 87.04
8415.20.00B - - Other 10 10 10 10 5
84.18 Refrigerators, freezers and other

refrigerating or freezing equipment,
electric or other; heat pumps other
than air conditioning machines of
heading 84.15.
- Refrigerators, household type:
8418.21.00 - - Compression-type 10 10 10 10 5
84.50 Household or laundry-type washing

machines, including machines which
both wash and dry.
- Machines, each of a dry linen capacity

not exceeding 10 kg:
8450.11 - - Fully-automatic machines:
8450.11.10 - - - Each of a dry linen capacity not 10 10 10 10 5

exceeding 6 kg
8450.11.90 - - - Other 10 10 10 10 5
8450.12.00 - - Other machines, with built-in 10 10 10 10 5

centrifugal drier
85.04 Electrical transformers, static converters

(for example, rectifiers) and inductors.
- Other transformers:
8504.31 - - Having a power handling capacity not
exceeding 1 kVA:
8504.31.50 - - - Step up/down transformers, slide 10 10 10 10 5

regulators, stabilisers
8504.31.90 - - - Other 10 10 10 10 5
85.11 Electrical ignition or starting equipment of

a kind used for spark-ignition or
compression-ignition internal combustion
engines (for example, ignition magnetos,
magneto-dynamos, ignition coils, sparking
plugs and glow plugs, starter motors);
generators (for example, dynamos,
alternators) and cut-outs of a kind used
in conjunction with such engines.
8511.50.30 - - Other alternators for vehicles of

8511.50.30A - - - Alternators and capacitor discharge 20 20 20 20 5

igniters, of a kind used for motor
vehicles of headings 87.02, 87.03
and 87.04
8511.50.30B - - - Other 10 10 10 10 5
8511.50.90 - - Other:
8511.50.90A - - - Alternators and capacitor discharge 10 10 10 10 5

igniters, of a kind used for motor vehicles
of headings 87.11.
8511.50.90C - - - Other 10 10 10 10 5
87.02 Motor vehicles for the transport of ten or

more persons, including the driver.
8702.10 - With compression-ignition internal

combustion piston engine (diesel or
semi-diesel):
- - CKD:
8702.10.11 - - - Of a gross vehicle weight of less

than 6 t:
8702.10.11A - - - - Motor vehicles of a g.v.w. not 20 20 20 20 5

exceeding 5 t for the transport of less
than 16 persons; buses designed
specially for use in airports of a g.v.w.
not exceeding 5 t for the transport of 30
persons or more; other motor vehicles,
other than motor buses of a g.v.w. not
exceeding 5 t for the transport of 30
persons or more
8702.10.11B - - - - Other 20 20 20 20 5
8702.10.12 - - - Of a gross vehicle weight of at least

6 t but not exceeding 18 t:
8702.10.12A - - - - Motor buses for the transport of less 3 3 3 3 3

than 16 persons; buses designed specially
for use in airports for the transport of 30
persons or more
8702.10.12B - - - - Other 3 3 3 3 3
8702.10.13 - - - Of a gross vehicle weight exceeding


than 16 persons; buses designed specially
for use in airports for the transport of 30
persons or more
8702.10.13B - - - - Other 20 20 20 20 5

24 t:
8702.10.14A - - - - Motor vehicles for the transport of less 20 20 20 20 5

than 16 persons; motor vehicles for the
transport of 30 persons or more other than
motor buses
8702.10.14B - - - - Other 20 20 20 20 5
- - Other:

than 6 t:
8702.10.21A - - - - Buses designed specially for use in 20 20 20 20 5

airports of a g.v.w. not exceeding 5 t, used
8702.10.21B - - - - Other buses designed specially for 20 20 20 20 5

use in airports, used
8702.10.21C - - - - Motor vehicles of a g.v.w. not 20a(20) 20a(21) 20a(22) 20a(23) 5a(24)
than 16 persons used; motor vehicles
of a g.v.w. not exceeding 5 t for the
transport of 30 persons or more other
than motor buses, used
8702.10.21D - - - - Other, used 20a(25) 20a(26) 20a(27) 20a(28) 5a(29)
8702.10.21E - - - - Motor vehicles of a g.v.w. not 20 20 20 20 5

than 16 persons new; buses designed
not exceeding 5 t for the transport of
30 persons or more new; other motor
vehicles, other than motor buses,
of a g.v.w. not exceeding 5 t for the
transport of 30 persons or more, new
8702.10.21F - - - - Other, new 20 20 20 20 5

8702.10.22A - - - - Buses specifically designed for use 15 15 15 15 5

in airports of a g.v.w. of 6 t, used
8702.10.22B - - - - Other buses specifically designed 15 15 15 15 5

for use in airports of a g.v.w. of 6 t, used
8702.10.22C - - - - Other motor buses of a gross 15b(30) 15b(31) 15b(32) 15b(33) 5b(34)
vehicle weight exceeding 6 t but not
than 16 persons, used
8702.10.22D - - - - Other motor buses of a gross 15b(35) 15b(36) 15b(37) 15b(38) 5b(39)
vehicle weight of 6 t for the transport
of less than 16 persons, used; exceeding
6 t but not exceeding 12 t for the transport
of 16 persons or more, used
8702.10.22E - - - - Other motor buses of a gross 15 15 15 15 5

vehicle weight of exceeding 12 t
but not exceeding 18 t for the
transport of less than 16 persons,
used
8702.10.22F - - - - Other motor buses of a gross 15 15 15 15 5

vehicle weight of exceeding 12 t
but not exceeding 18 t, used
8702.10.22G - - - - Other, used 15a(40) 15a(41) 15a(42) 15a(43) 5a(44)
8702.10.22H - - - - Other motor buses for the transport 15 15 15 15 5

of less than 16 persons, new; buses
designed specially for use in airports for
the transport of 30 persons or more, new
8702.10.22I - - - - Other, new 15 15 15 15 5


than 16 persons, used; buses designed
specially for use in airports for the transport
8702.10.23B - - - - Other motor buses, used 20 20 20 20 5
8702.10.23C - - - - Other, used 20a(45) 20a(46) 20a(47) 20a(48) 5a(49)
8702.10.23D - - - - Motor buses for the transport of less 20 20 20 20 5

than 16 persons, new; buses designed
of 30 persons or more, new
8702.10.23E - - - - Other, new 20 20 20 20 5

24 t:

than 16 persons, used; buses designed
8702.10.24B - - - - Other motor buses, used 20 20 20 20 5
8702.10.24C - - - - Other motor vehicles for the transport 20a(50) 20a(51) 20a(52) 20a(53) 5a(54)
of 16 persons or more but less than 30,
used
8702.10.24D - - - - Other, used 20a(55) 20a(56) 20a(57) 20a(58) 5a(59)
8702.10.24E - - - - Other motor vehicles for the transport 20 20 20 20 5

of 16 persons or more but less than 30,
new; other motor buses other than for
airport use for the transport of 30 persons
or more, new
8702.10.24F - - - - Other, new 20 20 20 20 5
8702.90 - Other:
- - For the transport of 30 persons or more

and designed specially for use in airports:
8702.90.11 - - - CKD 20 20 20 20 5
8702.90.19 - - - Other:
8702.90.19B - - - - Other components, parts and/or 1 1 1 1 1

accessories imported from one or more
countries for assembly of vehicles by
participants in the Motor Vehicle
Development Program with certificate
from BOI
8702.90.19C - - - - Other, used 20 20 20 20 5
8702.90.19D - - - - Other, new 20 20 20 20 5
- - Other:
8702.90.91 - - - CKD:
8702.90.91A - - - - Motor vehicles for the transport of less 20 20 20 20 5

than 16 persons; other motor buses other
than for airport use for the transport of 30
persons or more
8702.90.91B - - - - Other 20 20 20 20 5
8702.90.99 - - - Other:
from BOI
8702.90.99C - - - - Motor buses of a gross vehicle 20b(60) 20b(61) 20b(62) 20b(63) 5b(64)
weight of 6 t but not exceeding
12 t, used
8702.90.99D - - - - Motor buses of a gross vehicle 20 20 20 20 5

exceeding 12 t, used
8702.90.99E - - - - Other, used 20a(65) 20a(66) 20a(67) 20a(68) 5a(69)
8702.90.99F - - - - New 20 20 20 20 5
87.03 Motor cars and other motor vehicles

principally designed for the transport
of persons (other than those of heading
87.02), including station wagons and
racing cars.
- Other vehicles, with spark-ignition

internal combustion reciprocating
piston engine:
8703.21 - - Of a cylinder capacity not exceeding

1,000 cc:
- - - Motor cars (including station

wagons SUVs and sports cars, but
not including vans):
8703.21.21 - - - - CKD 20 20 20 20 5
8703.21.29 - - - - Other:
8703.21.29A - - - - - Used 20a(70) 20a(71) 20a(72) 20a(73) 5a(74)
8703.21.29B - - - - - New 20 20 20 20 5
8703.21.30 - - - Other vehicles, CKD
ex2 8703.21.30 Other 20 20 20 20 5
8703.21.90 - - - Other:
8703.21.90B - - - - Other, used 20a(75) 20a(76) 20a(77) 20a(78) 5a(79)
8703.21.90C - - - - Other, new 20 20 20 20 5
8703.22 - - Of a cylinder capacity exceeding

1,000 cc but not exceeding 1,500 cc:

wagons, SUVs and sports cars, but
8703.22.11 - - - - CKD 20 20 20 20 5
8703.22.19 - - - - Other:
8703.22.19A - - - - - Used 20a(80) 20a(81) 20a(82) 20a(83) 5a(84)
8703.22.19B - - - - - New 20 20 20 20 5
ex2 8703.22.20 Other 20 20 20 20 5
8703.22.90 - - - Other:
8703.22.90A - - - - Ambulance, motor homes, hearses

and prison vans
ex2 8703.22.90A Motor homes 20 20 20 20 5
8703.22.90C - - - - Other, new 20 20 20 20 5


not including vans), CKD:
8703.23.41 - - - - Of a cylinder capacity not 20 20 20 20 5

exceeding 1,800 cc
8703.23.42 - - - - Of a cylinder capacity exceeding 20 20 20 20 5

1,800 cc but not exceeding 2,000 cc


2,500 cc

wagons, SUVs and sports cars, but not
including vans), other:
8703.23.51 - - - - Of a cylinder capacity not exceeding

1,800 cc:
8703.23.51A - - - - - Used 20a(90) 20a(91) 20a(92) 20a(93) 5a(94)
8703.23.51B - - - - - New 20 20 20 20 5
8703.23.52 - - - - Of a cylinder capacity exceeding

8703.23.52A - - - - - Used 20a(95) 20a(96) 20a(97) 20a(98) 5a(99)
8703.23.52B - - - - - New 20 20 20 20 5

8703.23.53A - - - - - Used 20a(100) 20a(101) 20a(102) 20a(103) 5a(104)
8703.23.53B - - - - - New 20 20 20 20 5

2,500 cc:
8703.23.54A - - - - - Used 20a(105) 20a(106) 20a(107) 20a(108) 5a(109)
8703.23.54B - - - - - New 20 20 20 20 5
- - - Other vehicles, CKD:

exceeding 1,800 cc:

8703.23.62A - - - - - Motor-homes 20 20 20 20 5
8703.23.62B - - - - - Other 20 20 20 20 5

8703.23.63A - - - - - Motor-homes 20 20 20 20 5
8703.23.63B - - - - - Other 20 20 20 20 5

2,500 cc:
8703.23.64A - - - - - Motor-homes 20 20 20 20 5
8703.23.64B - - - - - Other 20 20 20 20 5
- - - Other:
8703.23.91 - - - - Of a cylinder capacity not

exceeding 1,800 cc:
8703.23.91A - - - - - Motor-homes 20 20 20 20 5
8703.23.91B - - - - - Other, used 20a(110) 20a(111) 20a(112) 20a(113) 5a(114)
8703.23.91C - - - - - Other, new 20 20 20 20 5
8703.23.92A - - - - - Motor homes 20 20 20 20 5
8703.23.92C - - - - - Other, new 20 20 20 20 5

8703.23.93A - - - - - Motor-homes 20 20 20 20 5
8703.23.93C - - - - - Other, new 20 20 20 20 5

2,500 cc:
8703.23.94A - - - - - Motor-homes 20 20 20 20 5
8703.23.94C - - - - - Other, new 20 20 20 20 5

3,000 cc:
8703.24.40 - - - Motor cars (including station 20 20 20 20 5

not including vans), CKD
8703.24.50 - - - Motor cars (including station

not including vans), other:
8703.24.50A - - - - Used 20a(130) 20a(131) 20a(132) 20a(133) 5a(134)
8703.24.50B - - - - New 20 20 20 20 5
8703.24.60 - - - Other vehicles, CKD:
8703.24.60A - - - - Motor-homes 20 20 20 20 5
8703.24.60B - - - - Other 20 20 20 20 5
8703.24.90 - - - Other:
8703.24.90A - - - - Motor-homes 20 20 20 20 5
8703.24.90C - - - - Other, new 20 20 20 20 5
- Other vehicles, with compression-

ignition internal combustion piston
engine (diesel or semi-diesel):

1,500 cc:
8703.31.10 - - - Motor cars (including station 20 20 20 20 5

not including vans), CKD

8703.31.20A - - - - Used 20a(140) 20a(141) 20a(142) 20a(143) 5a(144)
8703.31.20B - - - - New 20 20 20 20 5
8703.31.30A - - - - Ambulances, motor-homes,

hearses and prison vans
ex2 8703.31.30A Motor-homes 20 20 20 20 5
8703.31.30B - - - - Other 20 20 20 20 5
8703.31.90 - - - Other:
8703.31.90A - - - - Ambulances, motor-homes,

ex2 8703.31.90A Motor-homes 20 20 20 20 5
8703.31.90C - - - - Other, new 20 20 20 20 5

8703.32.10 - - - Ambulances 20 20 20 20 5
8703.32.20 - - - Hearses 20 20 20 20 5
8703.32.30 - - - Prison vans 20 20 20 20 5

not including vans), CKD:
8703.32.41 - - - - Of cylinder capacity not exceeding 20 20 20 20 5

2000 cc
8703.32.49 - - - - Other 20 20 20 20 5

8703.32.51 - - - - Of cylinder capacity not exceeding

2000 cc:
8703.32.51A - - - - - Used 20a(150) 20a(151) 20a(152) 20a(153) 5a(154)
8703.32.51B - - - - - New 20 20 20 20 5
8703.32.59 - - - - Other:
8703.32.59A - - - - - Used 20a(155) 20a(156) 20a(157) 20a(158) 5a(159)
8703.32.59B - - - - - New 20 20 20 20 5

2000 cc:
8703.32.61A - - - - - Motor-homes 20 20 20 20 5
8703.32.61B - - - - - Used 20 20 20 20 5
8703.32.69 - - - - Other:
8703.32.69A - - - - - Motor-homes 20 20 20 20 5
8703.32.69B - - - - - Used 20 20 20 20 5
- - - Other:

2000 cc:
8703.32.91A - - - - - Motor-homes 20 20 20 20 5
8703.32.91B - - - - - Other vehicles other than four 20a(160) 20a(161) 20a(162) 20a(163) 5a(164)
wheel drive vehicles of a cylinder
capacity of less than 1,800 cc for the
transport of 9 persons including the
driver, used
8703.32.91C - - - - - Other, used 20a(165) 20a(166) 20a(167) 20a(168) 5a(169)
8703.32.91D - - - - - Other vehicles other than four 20 20 20 20 5

wheel drive vehicles of a cylinder
capacity of less than 1,800 cc for
the transport of 9 persons
including the driver, new
8703.32.91E - - - - - New 20 20 20 20 5
8703.32.99 - - - - Other:
8703.32.99A - - - - - Motor-homes 20 20 20 20 5
8703.32.99C - - - - - Other, new 20 20 20 20 5

2,500 cc:

wagons, SUVs and sports cars,
but not including vans), CKD:


3,000 cc

but not including vans), other:

8703.33.51A - - - - - Used 20a(175) 20a(176) 20a(177) 20a(178) 5a(179)
8703.33.51B - - - - - New 20 20 20 20 5

3,000 cc:
8703.33.52A - - - - - Used 20a(180) 20a(181) 20a(182) 20a(183) 5a(184)
8703.33.52B - - - - - New 20 20 20 20 5
8703.33.60A - - - - Motor-homes 20 20 20 20 5
8703.33.60B - - - - Used 20 20 20 20 5
8703.33.90 - - - Other:
8703.33.90A - - - - Motor-homes 20 20 20 20 5
8702.33.90C - - - - Other, new 20 20 20 20 5
8703.90 - Other:
- - Motor cars (including station

8703.90.41 - - - Of a cylinder capacity not exceeding 20 20 20 20 5

1,800 cc
8703.90.42 - - - Of a cylinder capacity exceeding 20 20 20 20 5


2,500 cc
- - Motor cars (including station wagons,

SUVs and sports cars, but not
including vans), other:
8703.90.51 - - - Of a cylinder capacity not exceeding

1,800 cc:

countries for assembly of motor vehicles
by participants in the Motor Vehicle
from BOI
8703.90.51D - - - - Other, new 20 20 20 20 5
8703.90.52 - - - Of a cylinder capacity exceeding

8703.90.52B - - - - Other Components, parts and/or 1 1 1 1 1

countries for assembly of Motor vehicles
from BOI
8703.90.52D - - - - Other, new 20 20 20 20 5


from BOI
8703.90.53D - - - - Other, new 20 20 20 20 5

2,500 cc:

from BOI
8703.90.54D - - - - Other, new 20 20 20 20 5
8703.90.60 - - Other vehicles, CKD:
8703.90.60A - - - Motor-homes; electric powered 20 20 20 20 5

motor cars
8703.90.60B - - - Other 20 20 20 20 5
8703.90.90 - - Other:
8703.90.90B - - - Other components, parts and/or 1 1 1 1 1

from BOI
8703.90.90C - - - Other, used 20a(210) 20a(211) 20a(212) 20a(213) 5a(214)
8703.90.90D - - - Other, new 20 20 20 20 5
8703.90.90E - - - Other 20 20 20 20 5
87.04 Motor vehicles for the transport of goods.
- Other, with compression-ignition internal

combustion piston engine (diesel or semi-
diesel):
8704.21 - - G.v.w. not exceeding 5 t:
- - - CKD:
8704.21.19 - - - - Other:
8704.21.19A - - - - - Refuse collection vehicles having 20 20 20 20 5

a refuse compressing device; tanker
vehicles; motor vehicles designed for the
transport of concrete or cement in bulk;
ordinary lorries (trucks)
8704.21.19B - - - - - Other 20 20 20 20 5
- - - Other:
8704.21.22 - - - - Refuse collection vehicles having a 20 20 20 20 5

refuse compressing device
8704.21.23 - - - - Tanker vehicles 20 20 20 20 5
8704.21.29 - - - - Other:
8704.21.29A - - - - - Designed for the transport of 20 20 20 20 5

concrete or cement in bulk
8704.21.29B - - - - - Ordinary lorries (trucks) with a 20b(215) 20b(216) 20b(217) 20b(218) 5b(219)
g.v.w. of 2.5 t but not exceeding
5 t, used
8704.21.29C - - - - - Other ordinary lorries (trucks), 20a(220) 20a(221) 20a(222) 20a(223) 5a(224)
used
8704.21.29D - - - - - Other, used 20a(225) 20a(226) 20a(227) 20a(228) 5a(229)
8704.21.29E - - - - - Other ordinary lorries (trucks), 20 20 20 20 5

new
8704.21.29F - - - - - Other, new 20 20 20 20 5
8704.22 - - G.v.w exceeding 5 t but not

exceeding 20 t:
- - - G.v.w. not exceeding 6 t:
- - - - CKD:
8704.22.19 - - - - - Other:
8704.22.19A - - - - - - Refuse collection vehicles having 20 20 20 20 5

transport of concrete or cement in bulk
8704.22.19B - - - - - - Other 20 20 20 20 5
- - - - Other:
8704.22.22 - - - - - Refuse collection vehicles having 20 20 20 20 5

a refuse compressing device
8704.22.23 - - - - - Tanker vehicles 20 20 20 20 5
8704.22.29 - - - - - Other:
8704.22.29A - - - - - - Designed for the transport of 20 20 20 20 5

8704.22.29B - - - - - - Ordinary lorries (trucks) with a 20b(230) 20b(231) 20b(232) 20b(233) 5b(234)
g.v.w. of 5 t but not exceeding 5 t, used
8704.22.29C - - - - - - Other, used
ex1 8704.22.29C Other vans, pick-up trucks 20a(235) 20a(236) 20a(237) 20a(238) 5a(239)
and similar vehicles
8704.22.29D - - - - - - Other, new
ex1 8704.22.29D Other vans, pick-up trucks 20 20 20 20 5
and similar vehicles; ordinary
lorries (trucks)
- - - G.v.w exceeding 6 t but not

exceeding 20 t:
- - - - CKD:
8704.22.39 - - - - - Other

vehicles; and motor vehicles designed for
the transport of concrete or cement in bulk
8704.22.39B - - - - - - Other 20 20 20 20 5
- - - - Other:

8704.22.43 - - - - - Tanker vehicles 20 20 20 20 5
8704.22.49 - - - - - Other:

concrete or cement in bulk; ordinary
lorries (trucks) with a g.v.w. of exceeding
6 t but not exceeding 20 t, used
8704.22.49B - - - - - - Ordinary lorries (trucks) with a 20 20 20 20 5

g.v.w. of exceeding 6 t but not exceeding
20 t, used
8704.22.49C - - - - - - Other, used 20a(240) 20a(241) 20a(242) 20a(243) 5a(244)
8704.22.49D - - - - - - New 20 20 20 20 5
8704.23 - - G.v.w. exceeding 20 t:
- - - - CKD:
8704.23.19 - - - - - Other:

8704.23.19B - - - - - - Other 20 20 20 20 5
- - - - Other:

8704.23.23 - - - - - Tanker vehicles 20 20 20 20 5
8704.23.29 - - - - - Other:


g.v.w. of 20 t but not exceeding 24 t,
used
8704.23.29D - - - - - - Other, new 20 20 20 20 5
- - - G.v.w. exceeding 24 t:
- - - - CKD:
8704.23.39 - - - - - Other

8704.23.39B - - - - - - Other 20 20 20 20 5
- - - - Other:

8704.23.43 - - - - - Tanker vehicles 20 20 20 20 5
8704.23.49 - - - - - Other:


g.v.w. exceeding 24 t, used
8704.23.49D - - - - - - Other, new 20 20 20 20 5
- Other, with spark-ignition internal

combustion piston engine:
- - - CKD:
8704.31.19 - - - - Other:
8704.31.19A - - - - - Other vans, pick-up trucks and 20 20 20 20 5
similar vehicles; ordinary lorries (trucks)
8704.31.19B - - - - - Other 20 20 20 20 5
- - - Other:
8704.31.22 - - - - Refuse collection vehicles having 20 20 20 20 5

8704.31.23 - - - - Tanker vehicles 20 20 20 20 5
8704.31.29 - - - - Other:
8704.31.29A - - - - - Designed for the transport of 20 20 20 20 5

concrete or cement in bulk; three-
wheeled light trucks of a cylinder
capacity not exceeding 356 cc and
a payload capacity not exceeding
350 kg
8704.31.29B - - - - - Ordinary lorries (trucks) with a 20b(255) 20b(256) 20b(257) 20b(258) 5b(259)
g.v.w. of 2.5 t but not exceeding 5 t,
used
8704.31.29C - - - - - Other vans, pick-up trucks and 20a(260) 20a(261) 20a(262) 20a(263) 5a(264)
similar vehicles and ordinary lorries
(trucks), used
8704.31.29D - - - - - Other, used 20a(265) 20a(266) 20a(267) 20a(268) 5a(269)
8704.31.29E - - - - - Other vans, pick-up trucks and 20 20 20 20 5

similar vehicles, new; ordinary lorries
(trucks), new
8704.31.29F - - - - - Other, new 20 20 20 20 5
8704.32 - - G.v.w. exceeding 5 t:
- - - - CKD:
8704.32.19 - - - - - Other:

transport of concrete or cement in bulk;
8704.32.19B - - - - - - Other 20 20 20 20 5
- - - - Other:

8704.32.23 - - - - - Tanker vehicles 20 20 20 20 5
8704.32.29 - - - - - Other:

8704.32.29B - - - - - - Ordinary lorries (trucks) with a 20b(270) 20b(271) 20b(272) 20b(273) 5b(274)
g.v.w. exceeding 5 t but not exceeding
6 t, used
8704.32.29D - - - - - - Ordinary lorries (trucks) with a 20 20 20 20 5

6 t, new
8704.32.29E - - - - - - Other, new 20 20 20 20 5

exceeding 20 t:
- - - - CKD:
8704.32.39 - - - - - Other
8704.32.39A - - - - - - Refuse collection vehicles 20 20 20 20 5

having a refuse compressing device;
tanker vehicles; motor vehicles designed
for the transport of concrete or cement in
bulk; ordinary lorries (trucks) for g.v.w.
exceeding 6 t but not exceeding 10 t
8704.32.39B - - - - - - Other 20 20 20 20 5
- - - - Other:

8704.32.43 - - - - - Tanker vehicles 20 20 20 20 5
8704.32.49 - - - - - Other:


8704.32.49D - - - - - - Ordinary lorries (trucks), new 20 20 20 20 5
8704.32.49E - - - - - - Other, new 20 20 20 20 5
exceeding 24 t:
- - - - CKD:
8704.32.59 - - - - - Other:

for the transport of concrete or cement in
bulk; ordinary lorries (trucks)
8704.32.59B - - - - - - Other 20 20 20 20 5
- - - - Other:

8704.32.63 - - - - - Tanker vehicles 20 20 20 20 5
8704.32.69 - - - - - Other:


8704.32.69E - - - - - - Other, new 20 20 20 20 5
- - - G.v.w exceeding 24 t:
- - - - CKD:
8704.32.79 - - - - - Other:

tanker vehicles; motor vehicles
designed for the transport of concrete
or cement in bulk; ordinary lorries
(trucks)
8704.32.79B - - - - - - Other 20 20 20 20 5
- - - - Other:

8704.32.83 - - - - - Tanker vehicles 20 20 20 20 5
8704.32.89 - - - - - Other:

8704.32.89B - - - - - - Ordinary lorries (trucks), used 20 20 20 20 5
8704.32.89E - - - - - - Other, new 20 20 20 20 5
8704.90 - Other:
8704.90.10 - - CKD 20 20 20 20 5
8704.90.90 - - Other:

countries for assembly of trucks by
from BOI
8704.90.90C - - - Ordinary lorries of a g.v.w. of 2.5 t 20b(295) 20b(296) 20b(297) 20b(298) 5b(299)
8704.90.90D - - - Ordinary lorries of a g.v.w. 20 20 20 20 5

exceeding 6 t, used
8704.90.90E - - - Other, including lorries of a g.v.w. of 20a(300) 20a(301) 20a(302) 20a(303) 5a(304)
less than 2.5 t, used
8704.90.90F - - - Other, new 20 20 20 20 5
87.06 Chassis fitted with engines, for the

motor vehicles of headings 87.01
to 87.05.
- For vehicles of heading 87.01:
8706.00.19 - - Other 10 10 10 10 5
8706.00.20 - For vehicles of heading 87.02 10 10 10 10 5
8706.00.30 - For vehicles of heading 87.03
ex2 8706.00.30 Other 10 10 10 10 5
8706.00.40 - For vehicles of heading 87.04:
8706.00.40A - - Of heading 8704.10 10 10 10 10 5
8706.00.40B - - Other 10 10 10 10 5
87.08 Parts and accessories of the motor
vehicles of headings 87.01 to 87.05.
- Other parts and accessories of

bodies (including cabs):
8708.29 - - Other:
- - - Components of door trim

assemblies:
8708.29.11 - - - - For vehicles of heading 87.01 3 3 3 3 3
8708.29.12A - - - - - Trim door RH/LH; Trim R door 15 15 15 15 5

LH/RH
8708.29.12B - - - - - Carpets; asphalt sheets (sound 20 20 20 20 5

deadener) and splash guards; trim
assy package, such as: fastener,
mat trunk assy, top ceiling assy,
trim F and R pillar RH/LH, TRM
CTR PLR up and lower RH/LH,
insulator dash up/lwr, plate scuff
F RH/LH, plate assy R scuff RH/LH,
trim RR w/house, RH/LH, board
partition, trim trunkside RH/LH,
sunvisor RH/LH, console box assy,
dashboard assy, and ashtray assy
8708.29.12C - - - - - Other 3 3 3 3 3
8708.29.13 - - - - For vehicles of subheading 8704.10 3 3 3 3 3

or heading 87.05
8708.29.19 - - - - Other:
8708.29.19A - - - - - Trim F door RH/LH; Trim R door 15 15 15 15 5

LH/RH
8708.29.19B - - - - - Carpets; asphalt sheets (sound 20 20 20 20 5

assy package, such as: fastener, mat
trunk assy, top ceiling assy, trim F and
R pillar RH/LH, TRM CTR PLR up and
lower RH/LH, insulator dash up/lwr,
plate scuff F RH/LH, plate assy R
scuff RH/LH, trim RR w/house, RH/LH,
board partition, trim trunkside RH/LH,
sunvisor RH/LH, console box assy,
dashboard assy, and ashtray assy
8708.29.19C - - - - - Other 3 3 3 3 3
8708.29.20 - - - Parts of safety seat belts 3 3 3 3 3
- - - Other:
8708.29.91 - - - - For agricultural tractors of 10 10 10 10 5
subheading 8701.10 or 8701.90
8708.29.92 - - - - For other vehicles of heading 10 10 10 10 5

87.01
8708.29.93A - - - - - For subheadings 8703.21 to 10 10 10 10 5

8703.33 (except ambulances)
8708.29.93B - - - - - Other 10 10 10 10 5
8708.29.99 - - - - Other:
8708.29.99A - - - - - For headings 87.02 and 87.04 or 10 10 10 10 5

87.05
8708.29.99B - - - - - Other 10 10 10 10 5
8708.30 - Brakes and servo-brakes; parts

thereof:
8708.30.10 - - For vehicles of heading 87.01:
8708.30.10A - - - For vehicles of subheading

8701.10 or 8701.90 (agricultural
tractors only)
ex1 8708.30.10A Mounted brake linings c(305) c(306) c(307) c(308) c(309)
ex2 8708.30.10A Other 10 10 10 10 5
8708.30.10B - - - Other
ex1 8708.30.10B Mounted brake linings c(310) c(311) c(312) c(313) c(314)
ex2 8708.30.10B Other 10 10 10 10 5
8708.30.20A - - - Brake drum, disc brake, brake tube, 20 20 20 20 5

calliper and master cylinder; brake
pedal assy, clutch pedal assy,
accelerator pedal sub-assy
8708.30.20B - - - For ambulances
ex2 8708.30.20B Other 10 10 10 10 5
8708.30.20C - - - Other
ex1 8708.30.20C Mounted brake linings c(320) c(321) c(322) c(323) c(324)
ex2 8708.30.20C Other 10 10 10 10 5
8708.30.90 - - Other:
8708.30.90A - - - Brake drum, disc brake, brake tube, 20 20 20 20 5

calliper and master cylinder; brake
pedal assy, clutch pedal assy,
8708.30.90B - - - Other
ex2 8708.30.90B Other 10 10 10 10 5
8708.40.90 - - - Parts:
8708.40.90A - - - - Suspension arm (front); chassis 20 20 20 20 5

frame sub-group, chassis parts, of a
kind used for motor vehicles of
headings 87.02, 87.03 and 87.04
8708.40.90B - - - - Battery carrier/tray and bracket, 15 15 15 15 5

rod hood support, armrest and
headrest stiffener, of a kind used
for motor vehicles of headings
87.02, 87.03 and 87.04
8708.40.90C - - - - Other, for vehicles of subheading 10 10 10 10 5

8701.90 (except agricultural tractors)
8708.40.90D - - - - Other 10 10 10 10 5
8708.50 - Drive-axles with differential, whether

or not provided with other
transmission components, and non-
driving axles; parts thereof:
- - Unassembled:
8708.50.11 - - - For vehicles of heading 87.03
ex1 8708.50.11 Drive-axles with differential, whether c(330) c(331) c(332) c(333) c(334)
or not provided with other

transmission components
ex2 8708.50.11 Other 3 3 3 3 3
8708.50.12 - - - For vehicles of subheading

8704.10 or heading 87.05
ex1 8708.50.12 Drive-axles with differential, c(335) c(336) c(337) c(338) c(339)
whether or not provided with

other transmission components
ex2 8708.50.12 Other 3 3 3 3 3
8708.50.19 - - - Other

ex2 8708.50.19 Other 3 3 3 3 3
- - Assembled:
8708.50.21 - - - For agricultural tractors of

subheading 8701.10 and 8701.90

ex2 8708.50.21 Other 10 10 10 10 5
8708.50.22 - - - For other vehicles of heading 87.01

ex2 8708.50.22 Other 10 10 10 10 5
8708.50.23A - - - - For ambulances; non-driving axles

and parts thereof of subheadings
8703.10 and 8703.90
ex1 8708.50.23A Drive-axles with differential, c(355) c(356) c(357) c(358) c(359)

of ambulances
ex2 8708.50.23A Other 10 10 10 10 5
8708.50.23B - - - - Other
ex1 8708.50.23B Drive-axles with differential, c(360) c(361) c(362) c(363) c(364)

ex2 8708.50.23B Other 10 10 10 10 5
8708.50.24 - - - For vehicles of subheading 8704.10

or heading 87.05:
8708.50.24A - - - - Non-driving axles 10 10 10 10 5
8708.50.29 - - - Other

ex2 8708.50.29 Other 10 10 10 10 5
8708.50.90 - - Parts:
8708.50.90A - - - For heading 87.01
ex1 8708.50.90A Drive-axles with differential, c(370) c(371) c(372) c(373) c(374)

ex2 8708.50.90A Other 10 10 10 10 5
8708.50.90B - - - For ambulances; non-driving axles of

subheadings 8704.10 (or heading 87.05),
8703.10 and 8703.90
ex1 8708.50.90B Drive-axles with differential, c(375) c(376) c(377) c(378) c(379)

of ambulances
ex2 8708.50.90B Other 10 10 10 10 5
8708.50.90C - - - Other
ex1 8708.50.90C Drive-axles with differential, c(380) c(381) c(382) c(383) c(384)

ex2 8708.50.90C Other 10 10 10 10 5
8708.80 - Suspension systems and parts thereof

(including shock- absorbers):
8708.80.90 - - Parts 1 1 1 1 1
8708.91.90 - - - Parts 3 3 3 3 3
8708.92 - - Silencers (mufflers) and exhaust

pipes; parts thereof:
8708.92.10A - - - - Silencers (mufflers) and exhaust

pipes for agricultural tractors; parts
and accessories of subheading
8701.90 (except agricultural tractors)
ex1 8708.92.10A Silencers (mufflers) and exhaust c(385) c(386) c(387) c(388) c(389)
pipes for agricultural tractors
ex2 8708.92.10A Other 10 10 10 10 5
8708.92.10B - - - - Other parts 10 10 10 10 5
8708.92.20B - - - - Other tail and center exhaust

pipes; muffler assy; muffler exhaust
pipes; exhaust system
ex1 8708.92.20B Silencers and exhaust pipes c(390) c(391) c(392) c(393) c(394)
(except for ambulances)
ex2 8708.92.20B Other 15 15 15 15 5
8708.94 - - Steering wheels, steering columns

and steering boxes; parts thereof:
- - - Other:
8708.94.91 - - - - For agricultural tractors of

subheading 8701.10 and 8701.90:
8708.94.91C - - - - - Other 10 10 10 10 5
8708.95 - - Safety airbags with inflater system;

parts thereof:
8708.95.10 - - - Safety airbags with inflater system 1 1 1 1 1
8708.95.90 - - - Parts 1 1 1 1 1
8708.99 - - Other:
- - - Unassembled fuel tanks; engine

brackets:
8708.99.11 - - - - For vehicles of heading 87.01 1 1 1 1 1
8708.99.12A - - - - - Tank fuel lower, fuel cap, filler 15 15 15 15 5

pipe, filler hose assy, fuel tank band
8708.99.12B - - - - - Fuel tank 20 20 20 20 5
8708.99.12C - - - - - Tank assembly reserve 20 20 20 20 5
8708.99.12D - - - - - Other 1 1 1 1 1
8708.99.19 - - - - Other:
8708.99.19A - - - - - Tank fuel lower, fuel cap, filler 15 15 15 15 5

8708.99.19B - - - - - Fuel tank 20 20 20 20 5
8708.99.19C - - - - - Tank assembly reserve 20 20 20 20 5
8708.99.19D - - - - - Other 1 1 1 1 1
- - - Other:

8708.99.91A - - - - - Crown wheels and pinions 10 10 10 10 5
8708.99.91B - - - - - Other 10 10 10 10 5
8708.99.92 - - - - For other vehicles of heading 87.01:
8708.99.92A - - - - - Of headings 8701.20 and 8701.30 10 10 10 10 5

other than crown wheels and pinions
8708.99.92B - - - - - Other 10 10 10 10 5
8708.99.93A - - - - - Suspension arm (front); chassis 20 20 20 20 5

frame sub-group, chassis parts
8708.99.93B - - - - - Battery carrier/tray and bracket, 15 15 15 15 5

headrest stiffener
8708.99.93C - - - - - Crown wheels and pinions; 10 10 10 10 5

automotive liquefied petroleum
gas (LPG) cylinders
8708.99.93D - - - - - Tank fuel lower, fuel cap, filler 15 15 15 15 5

8708.99.93E - - - - - Fuel tank 20 20 20 20 5
8708.99.93F - - - - - Tank assembly reserve 20 20 20 20 5
8708.99.93G - - - - - Other 10 10 10 10 5
8708.99.99 - - - - Other:
8708.99.99A - - - - - Suspension arm (front); chassis 20 20 20 20 5

8708.99.99B - - - - - Battery carrier/tray and bracket, 15 15 15 15 5

headrest stiffener
8708.99.99C - - - - - Crown wheels and pinions; 10 10 10 10 5
gas (LPG) cylinders
8708.99.99D - - - - - Tank fuel lower, fuel cap, filler 15 15 15 15 5

8708.99.99E - - - - - Fuel tank 20 20 20 20 5
8708.99.99F - - - - - Tank assembly reserve 20 20 20 20 5
8708.99.99G - - - - - Other 10 10 10 10 5
87.11 Motorcycles (including mopeds) and

cycles fitted with an auxiliary motor,
with or without side-cars; side-cars.
8711.10 - With reciprocating internal combustion

piston engine of a cylinder capacity not
exceeding 50 cc:
- - CKD:
8711.10.11 - - - Motorcycles, including mopeds and 20 20 20 20 5

motor scooters
8711.10.19 - - - Other 20 20 20 20 5
- - Other:
8711.10.91 - - - Motorcycles, including mopeds and 20 20 20 20 5

motor scooters
8711.10.99 - - - Other 20 20 20 20 5
8711.20 - With reciprocating internal combustion

piston engine of a cylinder capacity
exceeding 50 cc but not exceeding
250 cc:
8711.20.10 - - Motocross motorcycles 20 20 20 20 5
- - Other, CKD:
- - - Motorcycles (with or without side-

cars), including motor scooters:

exceeding 125 cc

125 cc but not exceeding 150 cc


8711.20.30 - - - Other 20 20 20 20 5
- - Other:
- - - Motorcycles (with or without side-

cars), including motor scooters:

exceeding 125 cc



8711.20.90 - - - Other 20 20 20 20 5
8711.30 - With reciprocating internal

combustion piston engine of a cylinder
capacity exceeding 250 cc but not
exceeding 500 cc:
8711.30.20 - - Three-wheeled light vehicles of a 20 20 20 20 5

cylinder capacity not exceeding 356
cc and a payload capacity not
exceeding 350 kg
8711.30.30 - - Other, CKD 20 20 20 20 5
8711.30.90 - - Other 20 20 20 20 5

capacity exceeding 500 cc but not
exceeding 800 cc:
8711.40.20 - - Other, CKD 20 20 20 20 5
8711.40.90 - - Other 20 20 20 20 5

capacity exceeding 800 cc:
8711.50.20 - - CKD 20 20 20 20 5
8711.50.90 - - Other 20 20 20 20 5
8711.90 - Other:
8711.90.40 - - Side-cars 20 20 20 20 5
8711.90.50 - - Other, CKD:
8711.90.50A - - - Mopeds; motor scooter 20 20 20 20 5
8711.90.50B - - - Other 20 20 20 20 5
8711.90.90 - - Other:

accessories imported from one or
more countries for assembly of
motorcycles by participants in the
Motor Vehicle Development
Program with certificate from BOI
8711.90.90C - - - Mopeds; motor scooter 20 20 20 20 5
8711.90.90D - - - Other 20 20 20 20 5
87.14 Parts and accessories of vehicles of

- Of motorcycles (including mopeds):
8714.11.00 - - Saddles 15 15 15 15 5
8714.19.00 - - Other:
8714.19.00A - - - Carburettors assembly; clutch 15 15 15 15 5

assembly; gear assembly; starter
system; spokes or nipples
8714.19.00B - - - Other 15 15 15 15 5
90.29 Revolution counters, production

counters, taximeters, mileometers,
pedometers and the like; speed
indicators and tachometers, other than
those of heading 90.14 or 90.15;
stroboscopes.
9029.20 - Speed indicators and tachometers;

stroboscopes:
9029.20.10 - - Speedometers for motor vehicles 10 10 10 10 5
9029.20.90 - - Other:
9029.20.90A - - - Electric dynamometer, multi-auto 1 1 1 1 1

counter
9029.20.90B - - - Other
ex2 9029.20.90B Other 1 1 1 1 1
91.04 Instrument panel clocks and clocks of a

similar type for vehicles, aircraft,
spacecraft or vessels.
9104.00.10 - For vehicles:
9104.00.10A - - Clock assy, of a kind used for motor 1 1 1 1 1

vehicles of headings 87.02, 87.03 and
87.04
9104.00.10B - - Other 1 1 1 1 1
94.01 Seats (other than those of heading

94.02), whether or not convertible into
beds, and parts thereof.
9401.90 - Parts:
9401.90.10 - - Of aircraft seats 15 15 15 15 5
9401.90.20 - - Of baby walkers 15 15 15 15 5
- - Other:
9401.90.91 - - - Of goods of subheading 9401.20 or 15 15 15 15 5

9401.30
9401.90.99 - - - Other 15 15 15 15 5
94.03 Other furniture and parts thereof.
9403.30.00 - Wooden furniture of a kind used in 15 15 15 15 5

offices
ANNEX B
ARTICLES TRANSFERRED FROM SENSITIVE TRACK TO THE NORMAL TRACK CATEGORY UNDER
THE ASEAN-KOREA FREE TRADE AGREEMENT (AKFTA)
Applicable AKFTA
Rates of Duty (%)
No. 2012
(1) (2) (3) (4)
10.06 Rice.
1006.10.00 - Rice in the husk (paddy or rough):
1006.10.00A - - - Suitable for sowing 0
15.13 Coconut (copra), palm kernel or

babassu oil and fractions thereof,
whether or not refined, but not
chemically modified.
- Coconut (copra) oil and its fractions:
1513.11.00 - - Crude oil 0
1513.19 - - Other:
1513.19.10 - - - Fractions of unrefined coconut oil 0
1513.19.90 - - - Other 0
25.23 Portland cement, aluminous cement,

slag cement, supersulphate cement
and similar hydraulic cements,
whether or not coloured or in the
form of clinkers.
- Portland cement:
2523.29 - - Other:
2523.29.90 - - - Other 0
30.06 Pharmaceutical goods specified in

Note 4 to this Chapter.
3006.10 - Sterile surgical catgut, similar sterile suture

materials (including sterile absorbable
surgical or dental yarns) and sterile tissue
adhesives for surgical wound closure;
sterile laminaria and sterile laminaria tents;
sterile absorbable surgical or dental
haemostatics; sterile surgical or dental
adhesion barriers, whether or not
absorbable:
3006.10.10 - - Sterile absorbable surgical or dental yarn;

sterile surgical or dental adhesion barriers,
whether or not absorbable:
3006.10.10A - - - Of polymers of ethylene; polymers of

propylene; polymers of styrene; polymers of
vinyl chloride; of other plastics other than
polyurethane, regenerated cellulose,
cellular and reinforced
ex2 3006.10.10A Other 0
3006.10.10B - - - Of poly(methyl methacrylate); of polyamide-

6; of knitted or crocheted fabrics of headings
60.02 and 60.03; warp knit fabrics (including
those made on galloon knitting machines) of
subheading 6005.90
ex2 3006.10.10B Other 0
3006.10.10C - - - Of other acrylic polymers; of

polycarbonates; of poly(ethylene terephthalate);
of polyesters; of regenerated cellulose; of
vulcanized fiber; of cellulose acetate and other
cellulose derivatives; of amino-resins other than
polyamides; of phenolic resins; of other plastics;
of cellular reinforced polyurethanes; of cellular
reinforced regenerated cellulose; of other
plastics, cellular and reinforced
ex2 3006.10.10C Other 0
70.05 Float glass and surface ground or polished

glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer,
but not otherwise worked.
7005.10 - Non-wired glass, having an absorbent,

reflecting or non-reflecting layer:
7005.10.90 - - Other 0
72.08 Flat-rolled products of iron or non-alloy steel,

of a width of 600 mm or more, hot-rolled, not
clad, plated or coated.
7208.10.00 - In coils, not further worked than hot-rolled, 0

with patterns in relief
- Other, in coils, not further worked than hot-

rolled, pickled:
7208.27.00 - - Of a thickness of less than 3 mm 0
- Other, in coils, not further worked than hot-

rolled:
7208.37.00 - - Of a thickness of 4.75 mm or more but not 0

exceeding 10 mm
7208.38.00 - - Of a thickness of 3 mm or more but less than 0

4.75 mm
7208.40.00 - Not in coils, not further worked than hot- 0

rolled, with patterns in relief
- Other, not in coils, not further worked than

hot-rolled:
7208.51.00 - - Of a thickness exceeding 10 mm 0

4.75 mm
7208.90.00 - Other 0

of a width of 600 mm or more, cold-rolled
(cold-reduced), not clad, plated or coated.
- In coils, not further worked than cold-rolled

(cold-reduced):
7209.16.00 - - Of a thickness exceeding 1 mm but less than 0
3 mm

exceeding 1 mm
7209.18 - - Of a thickness of less than 0.5 mm:
7209.18.20 - - - Containing by weight less than 0.6% of 0

carbon and of a thickness of 0.17 mm or less
7209.18.90 - - - Other 0
- Not in coils, not further worked than cold-

rolled (cold-reduced):

3 mm

carbon and of a thickness of 0.17 mm or
less
7209.28.90 - - - Other 0
7209.90 - Other:
7209.90.10 - - Corrugated 0
7209.90.90 - - Other 0

of a width of less than 600 mm, not clad, plated
or coated.
- Not further worked than cold-rolled (cold-

reduced):
7211.23 - - Containing by weight less than 0.25% of

carbon:
7211.23.10 - - - Corrugated 0
7211.23.20 - - - Hoop and strip, of a width not exceeding 0

400 mm
7211.23.30 - - - Other, of a thickness of 0.17 mm or less 0
7211.23.90 - - - Other 0
85.36 Electrical apparatus for switching or

protecting electrical circuits, or for making
connections to or in electrical circuits (for
example, switches, relays, fuses, surge
suppressors, plugs, sockets, lamp-holders
and other connectors, junction boxes), for
a voltage not exceeding 1,000 volts;
connectors for optical fibres, optical
fibre bundles or cables.
8536.70.00 - Connectors for optical fibres, optical fibres

bundles or cables:
8536.70.00C - - Other
ex2 8536.70.00C Other 0

8702.90 - Other:
- - For the transport of 30 persons or more and

designed specially for use in airports:
8702.90.19 - - - Other:
8702.90.19A - - - - Components, parts and/or accessories 0

imported from one or more countries for
assembly of vehicles by participants in the
Motor Vehicle Development Program with
certificate from BOI for the assembly of
hybrid (electric and gasoline/diesel), electric,
flex-fuel (bio-ethanol and bio-diesel) and
Compressed natural gas (CNG) vehicles
- - Other:
8702.90.99 - - - Other:

hybrid (electric and gasoline/diesel),
electric, flex-fuel (bio-ethanol and bio-
diesel) and Compressed natural gas
(CNG) vehicles

of persons (other than those of heading
87.02), including station wagons and
racing cars.
8703.90 - Other:
- - Motor cars (including station wagons, SUVs

and sports cars, but not including vans), other:
8703.90.51 - - - Of a cylinder capacity not exceeding

1,800 cc:

assembly of motor vehicles by participants
in the Motor Vehicle Development Program
with certificate from BOI for assembly of
8703.90.52 - - - Of a cylinder capacity exceeding 1,800

cc but not exceeding 2,000 cc:

8703.90.53 - - - Of a cylinder capacity exceeding 2,000



2,500 cc:

8703.90.90 - - Other:
8703.90.90A - - - Components, parts and/or accessories 0

8704.90 - Other:
8704.90.90 - - Other:

assembly of trucks by participants in the
certificate from BOI for assembly of hybrid
(electric and gasoline/diesel), electric,
87.11 Motorcycles (including mopeds) and cycles

fitted with an auxiliary motor, with or without
side-cars; side-cars.
8711.90 - Other:
8711.90.90 - - Other:

assembly of motorcycles by participants in
the Motor Vehicle Development Program
Footnotes
a. Importation is prohibited under Executive Order No. 156.
b. Importation requires prior authorization from the Department of Trade and Industry/Bureau of Import
Services (Executive Order No. 156).
c. Highly Sensitive List (HSL) Group E — tariff lines exempted from tariff concession.
April 16, 2012

INCLUDED IN THE HIGHLY SENSITIVE LIST UNDER THE ASSOCIATION OF SOUTHEAST ASIAN
NATIONS (ASEAN)-KOREA FREE TRADE AREA (AKFTA)
WHEREAS, the ASEAN Member States and the Republic of Korea ("The Parties") signed the
Framework Agreement on Comprehensive Economic Cooperation ("Framework Agreement") on 13
December 2005 in Kuala Lumpur, Malaysia; TCHcAE
WHEREAS, Articles 1.3 and 2.1 of the Framework Agreement reflect the Parties' commitment to
establish the AKFTA covering trade in goods;
Goods (TIG) or the "TIG Agreement" was signed by the Economic Ministers of the Parties on 24 August
2006 in Kuala Lumpur, Malaysia;
Agreement;
WHEREAS, Section 4 of Annex 2 of the TIG Agreement provides that the Parties shall reduce the
MFN rates on products in the Highly Sensitive List to not more than 50% in Group A not later than 2016
and to not less than 20% in Group B not later than 2016;
Highly Sensitive Lists; and
trade with other countries. cHSIDa
SECTION 1. Reduction of Tariff Rates on Articles in the Highly Sensitive List. — The articles
specifically listed in the Annex hereof, as classified under Section 104 of the TCCP, as amended, shall be
subject to the rates of import duty as indicated in Column 4 of the Annex.
SECTION 2. Applicable AKFTA Rate. — For the Republic of Korea and the ASEAN 9 (i.e.,
Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand, and Viet
Nam), the applicable rate shall be the AKFTA rate subject to the submission of the proper Certificate of
Origin (CO) Form AK. Pursuant to Section 1313 (a) of the TCCP, as amended, the Tariff Commission
may, upon request, issue tariff classification rulings to confirm the applicable rates of duty of particular
products subject to this section.
SECTION 3. Rates for Articles in the Annex Subject to Rules of Origin. — From the date of
effectivity of this Executive Order, all articles listed in the Annex entered into, or withdrawn from
subject to compliance with the Rules of Origin as provided for in Article 5 of the TIG Agreement.
accordingly.
SECTION 7. Effectivity Clause. — This Executive Order shall take effect upon publication in
a newspaper of general publication.
Twelve. ScTIAH
April 16, 2012

INCLUDED IN THE SENSITIVE LIST AND THE TRANSFER OF CERTAIN TARIFF LINES FROM
THE SENSITIVE TRACK TO THE NORMAL TRACK UNDER THE ASSOCIATION OF SOUTHEAST
ASIAN NATIONS (ASEAN)-CHINA FREE TRADE AREA (ACFTA)
WHEREAS, the ASEAN Member States and the People's Republic of China ("The Parties") signed
the Framework Agreement on Comprehensive Economic Co-Operation ("Framework Agreement") on 04
November 2002 in Cambodia; TSIDEa
WHEREAS, Articles 2 (a), 3 (1) and 8 (1) of the Framework Agreement reflect the Parties'
commitment to establish the ACFTA covering trade in goods by 2010 for the ASEAN 6 (Brunei
Darussalam, Indonesia, Malaysia, the Philippines, Singapore and Thailand) and China, and by 2015 for the
newer ASEAN Member States of Cambodia, Lao PDR, Myanmar and Viet Nam;
Goods (TIG) or the "TIG Agreement" was signed by the Economic Ministers of the Parties on 29
November 2004 in Vientiane, Lao PDR;
Track by each Party on its own accord shall have their respective applied Most Favored Nation (MFN)
Agreement;
WHEREAS, Section 3 (i) of Annex 2 of the TIG Agreement provides that ASEAN-6 and China
shall reduce the applied MFN rates of tariff lines placed in their respective Sensitive Lists to 20% not later
than 2012. These rates shall subsequently be reduced to 0-5% not later than 2018;
Sensitive List and the transfer of certain tariff lines herein indicated from the Sensitive Track to the
Normal Track; and
trade with other countries.
SECTION 1. Reduction of Tariff Rates on Articles in the Sensitive List. — The articles
specifically listed in Annex A hereof, as classified under Section 104 of the TCCP, as amended, shall be
subject to the rates of import duty as indicated in Columns 4-10 of Annex A.
SECTION 2. Transfer of Articles from Sensitive to Normal Track. — The articles specifically
listed in Annex B hereof, as classified under Section 104 of the TCCP, as amended, shall be subject to the
ACFTA rates of import duty as indicated in Column 4 of Annex B. EaCSTc
SECTION 3. Applicable ACFTA Rate. — For China and the ASEAN 9 (i.e., Brunei
Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand, and Viet Nam),
the applicable rate shall be the ACFTA rate subject to the submission of the proper Certificate of Origin
(CO) Form E. Pursuant to Section 1313 (a) of the TCCP, as amended, the Tariff Commission may, upon
request, issue tariff classification rulings to confirm the applicable rates of duty of particular products
subject to this section.
SECTION 4. Rates for Articles in Annexes A and B Subject to Rules of Origin. — From the
date of effectivity of this Executive Order, all articles listed in Annexes A and B entered into, or
withdrawn from warehouses in the Philippines for consumption shall be imposed the rates of duty therein
prescribed, subject to compliance with the Rules of Origin as provided for in Article 5 of the TIG
Agreement.
accordingly.

Twelve.
ANNEX A
ARTICLES GRANTED TARIFF CONCESSION UNDER THE SENSITIVE LIST OF THE ASEAN-CHINA
FREE TRADE AGREEMENT
Applicable ACFTA Rates of Duty (%)

No.
2012 2013 2014 2015 2016 2017 2018
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
02.07 Meat and edible offal, of the poultry

of heading 01.05, fresh, chilled or
frozen.
- Of turkeys:
0207.27.10 - - - Livers:
0207.27.10A - - - - In-Quota 20 20 20 20 20 20 5
0207.27.10B - - - - Out-Quota 20 20 20 20 20 20 5
0207.27.90 - - - Other:
0207.27.90A - - - - Mechanically deboned or 20 20 20 20 20 20 5

separated meat
0207.27.90B - - - - Other, In-Quota 20 20 20 20 20 20 5
0207.27.90C - - - - Other, Out-Quota 20 20 20 20 20 20 5
07.03 Onions, shallots, garlic, leeks and

other alliaceous vegetables, fresh or
chilled.
0703.90 - Leeks and other alliaceous

vegetables: HTIEaS
0703.90.10 - - Bulbs for propagation 20 20 20 20 20 20 5
0703.90.90 - - Other 20 20 20 20 20 20 5
07.05 Lettuce (Lactuca sativa) and chicory
(Cichorium spp.), fresh or chilled.
- Lettuce:
0705.11.00 - - Cabbage lettuce (head lettuce) 20 20 20 20 20 20 5
0705.19.00 - - Other 20 20 20 20 20 20 5
- Chicory:
0705.21.00 - - Witloof chicory (Cichorium intybus 20 20 20 20 20 20 5

var. foliosum)
0705.29.00 - - Other 20 20 20 20 20 20 5
07.06 Carrots, turnips, salad beetroot,

salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
0706.90.00 - Other 20 20 20 20 20 20 5
07.07 0707.00.00 Cucumbers and gherkins, fresh or 20 20 20 20 20 20 5

chilled.
07.08 Leguminous vegetables, shelled or

unshelled, fresh or chilled.
0708.10.00 - Peas (Pisum sativum) 20 20 20 20 20 20 5
0708.20.00 - Beans (Vigna spp., Phaseolus spp.) 20 20 20 20 20 20 5
07.09 Other vegetables, fresh or chilled.
0709.40.00 - Celery other than celeriac 20 20 20 20 20 20 5
0709.60 - Fruits of the genus Capsicum or of

the genus Pimenta:
0709.60.10 - - Chillies, other than giant chillies 20 20 20 20 20 20 5
0709.60.90 - - Other 20 20 20 20 20 20 5
0709.70.00 - Spinach, New Zealand spinach and 20 20 20 20 20 20 5

orache spinach (garden spinach)
0709.90 - Other: DCIEac
0709.90.90 - - Other 15 15 15 15 15 15 5
07.11 Vegetables provisionally preserved

(for example, by sulphur dioxide gas,
in brine, in sulphur water or in other
preservative solutions), but unsuitable
0711.40 - Cucumbers and gherkins:
0711.40.10 - - Preserved by sulphur dioxide gas 20 20 20 20 20 20 5
0711.40.90 - - Other 20 20 20 20 20 20 5
08.14 0814.00.00 Peel of citrus fruit or melons 20 20 20 20 20 20 5

(including watermelons), fresh,
frozen, dried or provisionally
preserved in brine, in sulphur water
or in other preservative solutions.
09.04 Pepper of the genus Piper; dried or

crushed or ground fruits of the genus
Capsicum or of the genus Pimenta.
0904.20 - Fruits of the genus Capsicum or of

the genus Pimenta, dried or crushed
or ground:
0904.20.10 - - Chillies, dried 20 20 20 20 20 20 5
0904.20.20 - - Chillies, crushed or ground 20 20 20 20 20 20 5
0904.20.90 - - Other 20 20 20 20 20 20 5
09.10 Ginger, saffron, turmeric (curcuma),

thyme, bay leaves, curry and other
spices.
0910.10.00 - Ginger 20 20 20 20 20 20 5
11.08 Starches; inulin.
- Starches:
1108.12.00 - - Maize (corn) starch 20 20 20 20 20 20 5
1108.14.00 - - Manioc (cassava) starch 20 20 20 20 20 20 5
28.35 Phosphinates (hypophosphites),

phosphonates (phosphites) and
phosphates; polyphosphates,
whether or not chemically defined.
- Polyphosphates: ASaTCE
2835.31.00 - - Sodium triphosphate (sodium 7 7 7 7 7 7 5

tripolyphosphate)
2835.39 - - Other:
2835.39.10 - - - Tetrasodium pyrophosphate 7 5 5 5 5 5 5
39.01 Polymers of ethylene, in primary

forms.
3901.10 - Polyethylene having a specific

gravity of less than 0.94:
3901.10.30 - - In the form of liquids or pastes 10 10 10 10 10 10 5
3901.10.90 - - Other 10 10 10 10 10 10 5
3901.20.00 - Polyethylene having a specific 10 10 10 10 10 10 5

gravity of 0.94 or more
3901.90 - Other:
3901.90.90 - - Other 3 3 3 3 3 3 3
39.02 Polymers of propylene or of other

olefins, in primary forms.
3902.10 - Polypropylene:
3902.10.10 - - Powder 10 10 10 10 10 10 5
3902.10.20 - - Granules 10 10 10 10 10 10 5
3902.10.90 - - Other
3902.10.90A - - - Chlorinated polypropylene for 3 3 3 3 3 3 3

use in printing ink formulation
3902.10.90B - - - Other 10 10 10 10 10 10 5
3902.20 - Polyisobutylene:
3902.20.90 - - Other 3 3 3 3 3 3 3
3902.30 - Propylene copolymers:
3902.30.90 - - Other CaASIc 10 10 10 10 10 10 5
3902.90 - Other:
3902.90.90 - - Other 3 3 3 3 3 3 3
39.03 Polymers of styrene, in primary forms.
- Polystyrene:
3903.11.00 - - Expansible:
3903.11.00A - - - In powder form 10 10 10 10 10 10 5
3903.11.00B - - - Other 10 10 10 10 10 10 5
3903.19.00 - - Other 10 10 10 10 10 10 5
3903.20 - Styrene-acrylonitrile (SAN)

copolymers:
3903.20.30 - - In dispersion 3 3 3 3 3 3 3
3903.20.90 - - Other 3 3 3 3 3 3 3
3903.30 - Acrylonitrile-butadiene-styrene
(ABS) copolymers:
3903.30.30 - - In dispersion 3 3 3 3 3 3 3
3903.30.90 - - Other 3 3 3 3 3 3 3
3903.90 - Other:
3903.90.30 - - In dispersion 3 3 3 3 3 3 3
3903.90.90 - - Other 3 3 3 3 3 3 3
39.04 Polymers of vinyl chloride or of

other halogenated olefins, in
primary forms.
3904.10 - Poly(vinyl chloride), not mixed with

any other substances:
3904.10.10 - - Homopolymers, suspension type 10 10 10 10 10 10 5
3904.10.90 - - Other 10 10 10 10 10 10 5
- Other poly(vinyl chloride): HICEca
3904.21.00 - - Non-plasticised 10 10 10 10 10 10 5
3904.22.00 - - Plasticised 10 10 10 10 10 10 5
3904.30.00 - Vinyl chloride-vinyl acetate 3 3 3 3 3 3 3

copolymers
3904.40.00 - Other vinyl chloride copolymers 3 3 3 3 3 3 3
3904.50 - Vinylidene chloride polymers:
3904.50.40 - - In dispersion 3 3 3 3 3 3 3
3904.50.90 - - Other 3 3 3 3 3 3 3
- Fluoro-polymers:
3904.61.00 - - Polytetrafluoroethylene 3 3 3 3 3 3 3
3904.69 - - Other:
3904.69.30 - - - In dispersion 3 3 3 3 3 3 3
3904.69.90 - - - Other 3 3 3 3 3 3 3
3904.90 - Other:
3904.90.30 - - In dispersion 3 3 3 3 3 3 3
3904.90.90 - - Other 3 3 3 3 3 3 3
39.17 Tubes, pipes and hoses, and fittings

therefor (for example, joints, elbows,
flanges), of plastics.
3917.10 - Artificial guts (sausage casings) of

hardened protein or of cellulosic
materials:
3917.10.10 - - Of hardened proteins 3 3 3 3 3 3 3
3917.10.90 - - Other 3 3 3 3 3 3 3
- Tubes, pipes and hoses, rigid:
3917.21.00 - - Of polymers of ethylene 15 15 15 15 15 15 5
3917.22.00 - - Of polymers of propylene 15 15 15 15 15 15 5
3917.23.00 - - Of polymers of vinyl chloride 15 15 15 15 15 15 5
3917.29.00 - - Of other plastics ICTaEH 15 15 15 15 15 15 5
3917.31.00 - - Flexible tubes, pipes and hoses, 15 15 15 15 15 15 5

having a minimum burst pressure
of 27.6 MPa
3917.39.00 - - Other 15 15 15 15 15 15 5
3917.40.00 - Fittings 15 15 15 15 15 15 5
39.19 Self-adhesive plates, sheets, film, foil,

tape, strip and other flat shapes, of
plastics, whether or not in rolls.
3919.10 - In rolls of a width not exceeding 20

cm:
- - Of polyethylene:
3919.10.21 - - - Tapes of a kind used in the 15 15 15 15 15 15 5

manufacture of telephonic or
electric wires
3919.10.29 - - - Other 15 15 15 15 15 15 5
3919.10.90 - - Other 15 15 15 15 15 15 5
3919.90 - Other:
3919.90.90 - - Other 15 15 15 15 15 15 5

of plastics, non-cellular and not
reinforced, laminated, supported or
similarly combined with other materials.
3920.10.00 - Of polymers of ethylene:
3920.10.00A - - Tapes used in the manufacture of 15 15 15 15 15 15 5

telephonic or electric wires
3920.10.00B - - Other 15 15 15 15 15 15 5
3920.20.00 - Of polymers of propylene:
3920.20.00A - - Tapes used in the manufacture of 15 15 15 15 15 15 5

3920.20.00B - - Other 15 15 15 15 15 15 5
- Of polymers of styrene:
3920.30.10 - - Of a kind used as an adhesive by 15 15 15 15 15 15 5

melting
3920.30.90 - - Other 15 15 15 15 15 15 5
- Of polymers of vinyl chloride:
3920.49.00 - - Other:
3920.49.00A - - - Tapes used in the manufacture of 15 15 15 15 15 15 5

3920.49.00B - - - Other 15 15 15 15 15 15 5

of plastics.
- Cellular:
- - Of polymers of styrene:
3921.11.10 - - - Plates and sheets 15 15 15 15 15 15 5
3921.11.90 - - - Other SDATEc 15 15 15 15 15 15 5
3921.13.00 - - Of polyurethanes 7 7 7 7 7 7 5
- - Of regenerated cellulose:
3921.14.10 - - - Plates and sheets 7 7 7 7 7 7 5
3921.14.90 - - - Other 7 7 7 7 7 7 5
3921.90 - Other:
3921.90.20 - - Plates and sheets 15 15 15 15 15 15 5
3921.90.90 - - Other 15 15 15 15 15 15 5
39.23 Articles for the conveyance or packing

of goods, of plastics; stoppers, lids, caps
and other closures, of plastics.
- Sacks and bags (including cones):
3923.29.00 - - Of other plastics:
3923.29.00A - - - Aseptic bags with aluminium foil 3 3 3 3 3 3 3

reinforcing material (excluding retort
pouch) incorporating a sealed gland,
of a width of 315 mm or more and a
length of 410 mm or more
3923.29.00B - - - Aseptic bags without aluminium 3 3 3 3 3 3 3

foil reinforcing material (excluding
retort pouch) incorporating a sealed
gland, of a width of 315 mm or more
and a length of 410 mm or more
3923.29.00C - - - Aseptic bags with aluminium foil 15 15 15 15 15 15 5

reinforcing material (excluding retort
pouch), other than 3923.29.00A
3923.29.00D - - -Other 15 15 15 15 15 15 5
3923.30 - Carboys, bottles, flasks and similar

articles:
3923.30.10 - - Toothpaste tubes 15 15 15 15 15 15 5
3923.30.90 - - Other 15 15 15 15 15 15 5
3923.40.00 - Spools, cops, bobbins and similar

supports:
3923.40.00A - - When imported directly by textile 3 3 3 3 3 3 3

mills for their exclusive use under
prior authorization by the Board of
Investments
3923.40.00B - - Other
ex1 3923.40.00B For cinematographic or photographic 15 15 15 15 15 15 5
use; for textile mills other than those
of 3923.40.00A
40.09 Tubes, pipes and hoses, of vulcanised

rubber other than hard rubber, with or
without their fittings (for example, joints,
elbows, flanges). EIAaDC
- Reinforced or otherwise combined

only with textile materials:
4009.31.10 - - - Mining slurry suction and 3 3 3 3 3 3 3

discharge hoses
4009.31.90 - - - Other:
4009.31.90A - - - - Fuel hose, heater hose, and 10 10 10 10 10 10 5

water hose of a kind used for motor
vehicles of headings 87.02, 87.03,
87.04 and 87.11
4009.31.90B - - - - Other 7 7 7 7 7 7 5
40.11 New pneumatic tyres, of rubber.
4011.10.00 - Of a kind used on motor cars 10 10 10 10 10 10 5

(including station wagons and
racing cars)
4011.20 - Of a kind used on buses or lorries:
4011.20.10 - - Of a width not exceeding 450mm 7 7 7 7 7 7 5
4011.20.90 - - Other 7 7 7 7 7 7 5
40.14 Hygienic or pharmaceutical articles

(including teats), of vulcanised rubber
other than hard rubber, with or without
fittings of hard rubber.
4014.90 - Other:
4014.90.40 - - Stoppers for pharmaceutical use 3 3 3 3 3 3 3
40.16 Other articles of vulcanised rubber

other than hard rubber.
- Other:
4016.93 - - Gaskets, washers and other seals:
4016.93.10 - - - Packing of a kind used for 3 3 3 3 3 3 3

electrolytic capacitors
4016.93.90 - - - Other:
4016.93.90A - - - - Gaskets and o-ring, of a kind 5 5 5 5 5 5 5

87.02, 87.03, 87.04 and 87.11
4016.93.90B - - - - Other TAEDcS 5 5 5 5 5 5 5
4016.99 - - Other:
- - - Parts and accessories for vehicles

of Chapter 87:
4016.99.11 - - - - For vehicles of heading 87.02,

87.03, 87.04, 87.05 or 87.11:
4016.99.11A - - - - - Weatherstrip, of a kind used 20 20 20 20 20 20 5

for motor vehicles of headings 87.02,
87.03 and 87.04
4016.99.11B - - - - - Other 5 5 5 5 5 5 5
4016.99.12 - - - - For vehicles of heading 87.09, 5 5 5 5 5 5 5

87.13, 87.15 or 87.16
4016.99.17 - - - - For bicycles of heading 87.12 5 5 5 5 5 5 5
4016.99.19 - - - - Other 5 5 5 5 5 5 5
4016.99.20 - - - Parts and accessories of 5 5 5 5 5 5 5

rotochutes of heading 88.04
4016.99.30 - - - Rubber bands 5 5 5 5 5 5 5
- - - Other articles of a kind used in

machinery or mechanical or electrical
appliances, or for other technical uses:
4016.99.51 - - - - Rubber rollers 1 1 1 1 1 1 1
4016.99.59 - - - - Other 1 1 1 1 1 1 1
4016.99.60 - - - Rail pads 5 5 5 5 5 5 5
4016.99.70 - - - Structural bearings including 5 5 5 5 5 5 5

bridge bearings
4016.99.80 - - - Rubber grommets and rubber 3 3 3 3 3 3 3

covers for automotive wiring harnesses
4016.99.90 - - - Other:
4016.99.90A - - - - Tire mould bladder 1 1 1 1 1 1 1
4016.99.90B - - - - Rubber electrical insulator 3 3 3 3 3 3 3

hoods
4016.99.90C - - - - Other AaHDSI 5 5 5 5 5 5 5
56.03 Nonwovens, whether or not impregnated,

coated, covered or laminated.
- Other:
5603.92.00 - - Weighing more than 25 g/m 2 but 15 15 15 15 15 15 5

not more than 70 g/m 2
5603.93.00 - - Weighing more than 70 g/m 2 but 15 15 15 15 15 15 5

not more than 150 g/m 2
56.07 Twine, cordage, ropes and cables,

whether or not plaited or braided and
whether or not impregnated, coated,
covered or sheathed with rubber or
plastics.
- Of polyethylene or polypropylene:
5607.41.00 - - Binder or baler twine 15 15 15 15 15 15 5
5607.49.00 - - Other 15 15 15 15 15 15 5
57.03 Carpets and other textile floor

coverings, tufted, whether or not
made up.
5703.10.00 - Of wool or fine animal hair:
5703.10.00A - - Floormats, of a kind used for 20 20 20 20 20 20 5

motor vehicles of headings 87.02,
87.03 and 87.04
5703.10.00B - - Other 15 15 15 15 15 15 5
5703.90.10 - - Of cotton 15 15 15 15 15 15 5
5703.90.20 - - Of jute fibres:
5703.90.20A - - - Floormats, of a kind used for 20 20 20 20 20 20 5

87.03 and 87.04
5703.90.20B - - - Other 15 15 15 15 15 15 5
5703.90.90 - - Other:
5703.90.90A - - - Floormats, of a kind used for 20 20 20 20 20 20 5

87.03 and 87.04
5703.90.90B - - - Other ETHaDC 15 15 15 15 15 15 5
57.05 Other carpets and other textile floor
coverings, whether or not made up.
5705.00.10 - Of cotton 15 15 15 15 15 15 5
5705.00.20 - Of jute fibres:
5705.00.20A - - Non-woven carpets, of a kind used 15 15 15 15 15 15 5

87.03 and 87.04
5705.00.20B - - Other 15 15 15 15 15 15 5
5705.00.90 - Other:
5705.00.90A - - Non-woven carpets, of a kind used 15 15 15 15 15 15 5

87.03 and 87.04
5705.00.90B - - Other 15 15 15 15 15 15 5
58.02 Terry towelling and similar woven terry

fabrics, other than narrow fabrics of
heading 58.06; tufted textile fabrics,
other than products of heading 57.03.
- Terry towelling and similar woven

terry fabrics, of cotton:
5802.11.00 - - Unbleached 10 10 10 10 10 10 5
5802.19.00 - - Other 10 10 10 10 10 10 5
59.03 Textile fabrics impregnated, coated,

covered or laminated with plastics,
other than those of heading 59.02.
5903.10.00 - With poly(vinyl chloride) 15 15 15 15 15 15 5
61.04 Women's or girls' suits, ensembles,

jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and brace
overalls, breeches and shorts (other
than swimwear), knitted or crocheted.
- Jackets and blazers:
6104.33.00 - - Of synthetic fibres 15 15 15 15 15 15 5
- Trousers, bib and brace overalls,

breeches and shorts:
6104.62.00 - - Of cotton 15 15 15 15 15 15 5
6104.69.00 - - Of other textile materials TaCEHA 15 15 15 15 15 15 5
61.05 Men's or boys' shirts, knitted or
crocheted.
6105.90.00 - Of other textile materials 15 15 15 15 15 15 5
61.06 Women's or girls' blouses, shirts and

shirt-blouses, knitted or crocheted.
6106.10.00 - Of cotton 15 15 15 15 15 15 5
6106.20.00 - Of man-made fibres 15 15 15 15 15 15 5
61.07 Men's or boys' underpants, briefs,

nightshirts, pyjamas, bathrobes,
dressing gowns and similar articles,
knitted or crocheted.
- Underpants and briefs:
6107.19.00 - - Of other textile materials 15 15 15 15 15 15 5
- Nightshirts and pyjamas:
6107.21.00 - - Of cotton 15 15 15 15 15 15 5
- Other:
6107.91.00 - - Of cotton 15 15 15 15 15 15 5
ex1 6107.99.00 Of man-made fibres 15 15 15 15 15 15 5
61.08 Women's or girls' slips, petticoats,

briefs, panties, nightdresses, pyjamas,
négligés, bathrobes, dressing gowns
and similar articles, knitted or crocheted.
- Briefs and panties:
- Nightdresses and pyjamas:
6108.31.00 - - Of cotton 15 15 15 15 15 15 5
6108.32.00 - - Of man-made fibres AETcSa 15 15 15 15 15 15 5
- Other:
6108.91.00 - - Of cotton 15 15 15 15 15 15 5
6108.92.00 - - Of man-made fibres 15 15 15 15 15 15 5
61.11 Babies' garments and clothing
accessories, knitted or crocheted.
6111.20.00 - Of cotton
ex1 6111.20.00 Stockings, socks and bootees 15 15 15 15 15 15 5

without applied soles, not
elasticated or rubberised
6111.90.00 - Of other textile materials
ex2 6111.90.00 Other 15 15 15 15 15 15 5
61.12 Track suits, ski suits and swimwear,

knitted or crocheted.
- Men's or boys' swimwear:
- Women's or girls' swimwear:
61.14 Other garments, knitted or

crocheted.
6114.20.00 - Of cotton 15 15 15 15 15 15 5
6114.90.00 - Of other textile materials
ex2 6114.90.00 Other 15 15 15 15 15 15 5
61.15 Panty hose, tights, stockings, socks

and other hosiery, including
graduated compression hosiery (for
example, stockings for varicose
veins) and footwear without applied
soles, knitted or crocheted.
6115.10.00 - Graduated compression hosiery

(for example, stockings for varicose
veins) DIHETS
ex1 6115.10.00 Panty and tights of synthetic fibres; 1 1 1 1 1 1 1

women's full length or knee length hosiery,
measuring per single yarn less than 67
decitex; other, of other textile materials
- Other panty hose and tights:
6115.21.00 - - Of synthetic fibres, measuring per 15 15 15 15 15 15 5

single yarn less than 67 decitex
6115.22.00 - - Of synthetic fibres, measuring per 15 15 15 15 15 15 5
single yarn 67 decitex or more
6115.30 - Other women's full-length or

knee-length hosiery, measuring per
single yarn less than 67 decitex:
6115.30.10 - - Of cotton 15 15 15 15 15 15 5
6115.30.90 - - Other 15 15 15 15 15 15 5
- Other:
62.01 Men's or boys' overcoats, car-coats,

capes, cloaks, anoraks (including
ski-jackets), wind-cheaters, wind-jackets
and similar articles, other than those of
heading 62.03.
- Other:
6201.92.00 - - Of cotton 15 15 15 15 15 15 5
62.03 Men's or boys' suits, ensembles, jackets,

blazers, trousers, bib and brace overalls,
breeches and shorts (other than swimwear).
- Ensembles:
6203.22.00 - - Of cotton 15 15 15 15 15 15 5
- Jackets and blazers:

breeches and shorts: HIEAcC
62.04 Women's or girls' suits, ensembles,

jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and
brace overalls, breeches and shorts
(other than swimwear).

breeches and shorts:
62.05 Men's or boys' shirts.
62.06 Women's or girls' blouses, shirts and

shirt-blouses.
62.07 Men's or boys' singlets and other vests,

underpants, briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and similar
articles.
- Underpants and briefs:
- Nightshirts and pyjamas:
6207.21.00 - - Of cotton 15 15 15 15 15 15 5
62.08 Women's or girls' singlets and other

vests, slips, petticoats, briefs, panties,
nightdresses, pyjamas, négligés,
bathrobes, dressing gowns and
similar articles.
- Slips and petticoats:
- Nightdresses and pyjamas:
6208.21.00 - - Of cotton EcTaSC 15 15 15 15 15 15 5
62.09 Babies' garments and clothing

accessories.
6209.30 - Of synthetic fibres:
6209.30.10 - - Suits, pants and similar articles 15 15 15 15 15 15 5
6209.30.20 - - T-shirts, shirts, pyjamas, napkins 15 15 15 15 15 15 5

(diapers) and similar articles
6209.30.30 - - Clothing accessories 15 15 15 15 15 15 5
6209.30.90 - - Other 15 15 15 15 15 15 5
62.11 Track suits, ski suits and swimwear;

other garments.
- Swimwear:
6211.11.00 - - Men's or boys' 15 15 15 15 15 15 5
- Other garments, men's or boys':
6211.32.00 - - Of cotton 15 15 15 15 15 15 5
- Other garments, women's or girls':
62.12 Brassières, girdles, corsets, braces,

suspenders, garters and similar articles
and parts thereof, whether or not knitted
or crocheted.
6212.20 - Girdles and panty-girdles:
6212.20.10 - - Of cotton 15 15 15 15 15 15 5
63.01 Blankets and travelling rugs.
6301.30.00 - Blankets (other than electric 20 20 20 20 20 20 5

blankets) and travelling rugs, of cotton
6301.40.00 - Blankets (other than electric blankets) 20 20 20 20 20 20 5

and travelling rugs, of synthetic fibres
6301.90.00 - Other blankets and travelling rugs 20 20 20 20 20 20 5
63.02 Bed linen, table linen, toilet linen and

kitchen linen. CITDES
6302.10.00 - Bed linen, knitted or crocheted 20 20 20 20 20 20 5
- Other bed linen, printed:
6302.21.00 - - Of cotton 20 20 20 20 20 20 5
6302.22 - - Of man-made fibres:
6302.22.10 - - - Of nonwoven fabrics 20 20 20 20 20 20 5
6302.22.90 - - - Other 20 20 20 20 20 20 5
- Other bed linen:
6302.31.00 - - Of cotton 20 20 20 20 20 20 5
6302.32 - - Of man-made fibres:
6302.32.10 - - - Of nonwoven fabrics 20 20 20 20 20 20 5
6302.32.90 - - - Other 20 20 20 20 20 20 5
6302.40.00 - Table linen, knitted or crocheted 20 20 20 20 20 20 5
- Other table linen:
6302.51.00 - - Of cotton 20 20 20 20 20 20 5
ex2 6302.59.00 Other 20 20 20 20 20 20 5
- Other:
ex2 6302.99.00 Other 20 20 20 20 20 20 5
63.03 Curtains (including drapes) and interior

blinds; curtain or bed valances.
- Knitted or crocheted:
6303.19 - - Of other textile materials:
6303.19.10 - - - Of cotton TEacSA 20 20 20 20 20 20 5
- Other:
63.04 Other furnishing articles, excluding

those of heading 94.04.
- Bedspreads:
6304.11.00 - - Knitted or crocheted 20 20 20 20 20 20 5
6304.19 - - Other:
6304.19.10 - - - Of cotton 20 20 20 20 20 20 5
6304.19.20 - - - Other, nonwoven 20 20 20 20 20 20 5
6304.19.90 - - - Other 20 20 20 20 20 20 5
- Other:
6304.91 - - Knitted or crocheted:
6304.91.10 - - - Mosquito nets 20 20 20 20 20 20 5
6304.91.90 - - - Other 20 20 20 20 20 20 5
6304.93.00 - - Not knitted or crocheted, of 20 20 20 20 20 20 5

synthetic fibres
6304.99.00 - - Not knitted or crocheted, of other 20 20 20 20 20 20 5

textile materials
63.05 Sacks and bags, of a kind used for the

packing of goods.
6305.10 - Of jute or of other textile bast fibres

of heading 53.03:
- - New:
6305.10.11 - - - Of jute 15 15 15 15 15 15 5
6305.10.19 - - - Other 15 15 15 15 15 15 5
- - Used:
6305.10.21 - - - Of jute 15 15 15 15 15 15 5
6305.10.29 - - - Other ICHcaD 15 15 15 15 15 15 5
63.08 6308.00.00 Sets consisting of woven fabric and 20 20 20 20 20 20 5

yarn, whether or not with accessories,
for making up into rugs, tapestries,
embroidered table cloths or serviettes,
or similar textile articles, put up in
packings for retail sale.
63.10 Used or new rags, scrap twine, cordage,

rope and cables and worn out articles of
twine, cordage, rope or cables, of textile
materials.
6310.10 - Sorted:
6310.10.10 - - Used or new rags 20 20 20 20 20 20 5
6310.10.90 - - Other 20 20 20 20 20 20 5
64.01 Waterproof footwear with outer soles and

uppers of rubber or of plastics, the uppers
of which are neither fixed to the sole nor
assembled by stitching, riveting, nailing,
screwing, plugging or similar processes.
- Other footwear:
6401.92.00 - - Covering the ankle but not 15 15 15 15 15 15 5

covering the knee
6401.99.00 - - Other
ex2 6401.99.00 Other 15 15 15 15 15 15 5
64.02 Other footwear with outer soles and uppers

of rubber or plastics.
- Sports footwear:
6402.19.00 - - Other 15 15 15 15 15 15 5
6402.20.00 - Footwear with upper straps or 15 15 15 15 15 15 5

thongs assembled to the sole by
means of plugs
- Other footwear:
6402.91 - - Covering the ankle:
6402.91.10 - - - Diving boots 1 1 1 1 1 1 1
6402.91.90 - - - Other: DcTaEH
6402.91.90A - - - - Other footwear, incorporating a 10 10 10 10 10 10 5

protective metal toe-cap
6402.91.90B - - - - Other 15 15 15 15 15 15 5
6402.99.00 - - Other:
6402.99.00A - - - Other footwear, incorporating a 10 10 10 10 10 10 5

6402.99.00B - - - Other 15 15 15 15 15 15 5

and uppers of leather.
- Sports footwear:
6403.19 - - Other:
6403.19.10 - - - Fitted with spikes, cleats or the 15 15 15 15 15 15 5

like
6403.19.90 - - - Other 15 15 15 15 15 15 5
6403.20.00 - Footwear with outer soles of leather, 15 15 15 15 15 15 5

and uppers which consist of leather
straps across the instep and around
the big toe
6403.40.00 - Other footwear, incorporating a 10 10 10 10 10 10 5

- Other footwear with outer soles of

leather:
6403.51.00 - - Covering the ankle 15 15 15 15 15 15 5
- Other footwear:
6403.91.00 - - Covering the ankle:
6403.91.00A - - - Footwear made on a base or 15 15 15 15 15 15 5

platform of wood, not having an
inner sole or protective metal toe cap
6403.99.00 - - Other:
6403.99.00A - - - Footwear made on a base or platform 15 15 15 15 15 15 5

of wood, not having an inner sole or
protective metal toe cap

and uppers of textile materials.
- Footwear with outer soles of rubber

or plastics: TacADE
6404.11 - - Sports footwear; tennis shoes,

basketball shoes, gym shoes,
training shoes and the like:
6404.11.10 - - - Fitted with spikes, cleats or the 15 15 15 15 15 15 5

like
6404.11.90 - - - Other 15 15 15 15 15 15 5
6404.19.00 - - Other 15 15 15 15 15 15 5
6404.20.00 - Footwear with outer soles of 15 15 15 15 15 15 5

leather or composition leather
64.05 Other footwear.
6405.10.00 - With uppers of leather or 15 15 15 15 15 15 5

composition leather
6405.20.00 - With uppers of textile materials 15 15 15 15 15 15 5
70.09 Glass mirrors, whether or not framed,

including rear-view mirrors.
7009.10.00 - Rear-view mirrors for vehicles 10 10 10 10 10 10 5

steel, of a width of 600 mm or more,
cold-rolled (cold-reduced), not clad,
plated or coated.
- In coils, not further worked than

cold-rolled (cold-reduced):
7209.18 - - Of a thickness of less than 0.5

mm:
7209.18.10 - - - Tin-mill blackplate (TMBP) 3 3 3 3 3 3 3
73.20 Springs and leaves for springs, of

iron or steel.
7320.90 - Other:
7320.90.10 - - For motor vehicles 10 10 10 10 10 10 5
7320.90.90 - - Other 10 10 10 10 10 10 5
84.09 Parts suitable for use solely or principally

with the engines of heading 84.07 or 84.08.
- Other:
8409.91 - - Suitable for use solely or principally

with spark-ignition internal combustion
piston engines: IESDCH
- - - For earth moving machinery:
8409.91.11 - - - - Carburettors and parts thereof 1 1 1 1 1 1 1
- - - - Cylinder blocks, liners, heads and

head covers:
8409.91.12 - - - - - Cylinder blocks 1 1 1 1 1 1 1
8409.91.13 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.91.14 - - - - - Other 1 1 1 1 1 1 1
- - - - Pistons, piston rings and gudgeon

pins:
8409.91.15 - - - - - Pistons 1 1 1 1 1 1 1
8409.91.16 - - - - - Other 1 1 1 1 1 1 1
8409.91.19 - - - - Other 1 1 1 1 1 1 1
- - - For the vehicles of heading

87.01:
- - - - Cylinder blocks, liners, heads
and head covers:
8409.91.22 - - - - - Cylinder blocks 1 1 1 1 1 1 1
8409.91.23 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.91.24 - - - - - Other 1 1 1 1 1 1 1

pins:
8409.91.25 - - - - - Pistons 1 1 1 1 1 1 1
8409.91.26 - - - - - Other 1 1 1 1 1 1 1
8409.91.29 - - - - Other 1 1 1 1 1 1 1
- - - - Cylinder blocks, cylinder liners, crank

cases, heads and head covers:
8409.91.42 - - - - - Cylinder blocks; crank cases:
8409.91.42A - - - - - - Cylinder head plug and oil 1 1 1 1 1 1 1

filler cap, of plastics, of a kind used
for motor vehicles of heading 87.11
8409.91.42B - - - - - - Other HTIEaS 1 1 1 1 1 1 1
8409.91.43 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.91.44 - - - - - Other:

filler cap, of plastics, of a kind used
for motor vehicles of heading 87.11
8409.91.44B - - - - - - Other 1 1 1 1 1 1 1

pins:
8409.91.45 - - - - - Pistons 1 1 1 1 1 1 1
8409.91.46 - - - - - Other 1 1 1 1 1 1 1
8409.91.49 - - - - Other 1 1 1 1 1 1 1
- - - - Cylinder blocks, cylinder liners,
crank cases, heads and head covers:
8409.91.52 - - - - - Cylinder blocks; crank cases:

filler cap, of plastics, of a kind used for
motor vehicles of headings 87.02, 87.03
and 87.04
8409.91.52B - - - - - - Other 1 1 1 1 1 1 1
8409.91.53 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.91.54 - - - - - Other:
8409.91.54A - - - - - - Cylinder head plug and oil filler 1 1 1 1 1 1 1

cap, of plastics, of a kind used for motor
87.04
8409.91.54B - - - - - - Other 1 1 1 1 1 1 1

pins:
8409.91.55 - - - - - Pistons 1 1 1 1 1 1 1
8409.91.56 - - - - - Other 1 1 1 1 1 1 1
8409.91.59 - - - - Other 1 1 1 1 1 1 1
- - - For vessels of Chapter 89:
- - - - For marine propulsion engines of a

power not exceeding 22.38 kW:
8409.91.61 - - - - - Cylinder blocks; crank cases 1 1 1 1 1 1 1
8409.91.62 - - - - - Pistons aSTECI 1 1 1 1 1 1 1
8409.91.63 - - - - - Other 1 1 1 1 1 1 1

power exceeding 22.38 kW:
8409.91.65 - - - - - Pistons 1 1 1 1 1 1 1
8409.91.66 - - - - - Other 1 1 1 1 1 1 1
- - - For other engines:
- - - - Cylinder blocks, cylinder liners, heads
and head covers:
8409.91.72 - - - - - Cylinder blocks 1 1 1 1 1 1 1
8409.91.73 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.91.74 - - - - - Other 1 1 1 1 1 1 1

pins:
8409.91.75 - - - - - Pistons 1 1 1 1 1 1 1
8409.91.76 - - - - - Other 1 1 1 1 1 1 1
8409.91.79 - - - - Other 1 1 1 1 1 1 1
8409.99 - - Other
- - - For earth moving machinery:

and head covers:
8409.99.12 - - - - - Cylinder blocks 1 1 1 1 1 1 1
8409.99.13 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.99.14 - - - - - Other 1 1 1 1 1 1 1

pins: ASIDTa
8409.99.15 - - - - - Pistons 1 1 1 1 1 1 1
8409.99.16 - - - - - Other 1 1 1 1 1 1 1
8409.99.19 - - - - Other 1 1 1 1 1 1 1
- - - For the vehicles of heading 87.01:

and head covers:
8409.99.22 - - - - - Cylinder blocks 1 1 1 1 1 1 1
8409.99.23 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.99.24 - - - - - Other 1 1 1 1 1 1 1
pins:
8409.99.25 - - - - - Pistons 1 1 1 1 1 1 1
8409.99.26 - - - - - Other 1 1 1 1 1 1 1
8409.99.29 - - - - Other 1 1 1 1 1 1 1
- - - - Cylinder blocks, cylinder liners, crank

cases, heads and head covers:
8409.99.43 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.99.44 - - - - - Other 1 1 1 1 1 1 1

pins:
8409.99.45 - - - - - Pistons 1 1 1 1 1 1 1
8409.99.46 - - - - - Other 1 1 1 1 1 1 1
8409.99.49 - - - - Other:
8409.99.49A - - - - - Throttle bodies of engines for motor 1 1 1 1 1 1 1

87.04 cSATEH
8409.99.49B - - - - - Other 1 1 1 1 1 1 1
- - - For vessels of Chapter 89:

power not exceeding 22.38 kW:
8409.99.52 - - - - - Pistons 1 1 1 1 1 1 1
8409.99.53 - - - - - Other 1 1 1 1 1 1 1

power exceeding 22.38 kW:
8409.99.55 - - - - - Pistons 1 1 1 1 1 1 1
8409.99.56 - - - - - Other 1 1 1 1 1 1 1
- - - For other engines:

and head covers:
8409.99.62 - - - - - Cylinder blocks 1 1 1 1 1 1 1
8409.99.63 - - - - - Cylinder liners 1 1 1 1 1 1 1
8409.99.64 - - - - - Other 1 1 1 1 1 1 1

pins:
8409.99.65 - - - - - Pistons 1 1 1 1 1 1 1
8409.99.66 - - - - - Other 1 1 1 1 1 1 1
8409.99.69 - - - - Other 1 1 1 1 1 1 1
84.13 Pumps for liquids, whether or not fitted with

a measuring device; liquid elevators.
8413.30 - Fuel, lubricating or cooling medium pumps

for internal combustion piston engines:
- - For earth moving machinery or motor

vehicles:
8413.30.11 - - - Reciprocating or rotary type 1 1 1 1 1 1 1
8413.30.19 - - - Other: TIcAaH
8413.30.19B - - - - Other, for motor vehicles 1 1 1 1 1 1 1
8413.30.19C - - - - Other 1 1 1 1 1 1 1
- - Other:
8413.30.91 - - - Reciprocating or rotary type 1 1 1 1 1 1 1
8413.30.99 - - - Other 1 1 1 1 1 1 1
84.15 Air conditioning machines, comprising a

motor-driven fan and elements for
changing the temperature and humidity,
including those machines in which the
humidity cannot be separately regulated.
8415.10.00 - Window or wall types, self-contained

or "split-system":
8415.10.00A - - Of an output not exceeding 21.10 kW 10 10 10 10 10 10 5
8415.10.00B - - Other 10 10 10 10 10 10 5
8415.20.00 - Of a kind used for persons, in motor

vehicles:
8415.20.00A - - Air conditioning machines, of a kind 10 10 10 10 10 10 5

used for motor vehicles of headings 87.02,
87.03, and 87.04
8415.20.00B - - Other 10 10 10 10 10 10 5
- Other:
8415.82 - - Other, incorporating a refrigerating

unit:
- - - Of a kind used in aircraft:
8415.82.11 - - - - Of an output exceeding 21.10 15 15 15 15 15 15 5

kW, with an air flow rate of each
evaporator unit of over 67.96 m 3/min
8415.82.19 - - - - Other 15 15 15 15 15 15 5
8415.82.20 - - - Of a kind used in railway rolling 15 15 15 15 15 15 5

stock
8415.82.30 - - - Of a kind used in road vehicles other 15 15 15 15 15 15 5

than those of subheading 8415.20
8415.82.90 - - - Other cIACaT 15 15 15 15 15 15 5
84.18 Refrigerators, freezers and other

refrigerating or freezing equipment,
electric or other; heat pumps other than
air conditioning machines of heading 84.15.
- Refrigerators, household type:
8418.21.00 - - Compression-type 10 10 10 10 10 10 5
8418.40.00 - Freezers of the upright type, not 10 10 10 10 10 10 5

exceeding 900 l capacity
84.50 Household or laundry-type washing

machines, including machines which
both wash and dry.
- Machines, each of a dry linen capacity

not exceeding 10 kg:
8450.11 - - Fully-automatic machines:
8450.11.10 - - - Each of a dry linen capacity not 10 10 10 10 10 10 5

exceeding 6 kg
8450.11.90 - - - Other 10 10 10 10 10 10 5
8450.12.00 - - Other machines, with built-in 10 10 10 10 10 10 5
centrifugal drier
84.81 Taps, cocks, valves and similar

appliances for pipes, boiler shells,
tanks, vats or the like, including
pressure-reducing valves and
thermostatically controlled valves.
8481.80 - Other appliances:
- - Valves for inner tubes:
8481.80.11 - - - Of copper or copper alloys 5 5 5 5 5 5 5
8481.80.12 - - - Of other materials 5 5 5 5 5 5 5
- - Valves for tubeless tyres:
8481.80.13 - - - Of copper or copper alloys 3 3 3 3 3 3 3
8481.80.14 - - - Of other metals 3 3 3 3 3 3 3
- - LPG cylinder valves of copper or

copper alloys, having the following
dimensions: ISHCcT
8481.80.21 - - - Having inlet or outlet internal 5 5 5 5 5 5 5

diameters not exceeding 2.5 cm
8481.80.22 - - - Having inlet or outlet internal 5 5 5 5 5 5 5

diameters exceeding 2.5 cm
8481.80.30 - - Cocks and valves, whether or not 1 1 1 1 1 1 1

fitted with piezo-electric igniters, for
gas stoves or ranges
- - Soda water bottle valves; gas

operated beer dispensing units:
8481.80.41 - - - Of plastics and of not less than 1 5 5 5 5 5 5 5

cm and not more than 2.5 cm in internal
diameter
8481.80.49 - - - Other 5 5 5 5 5 5 5
- - Mixing taps and valves:

diameter
8481.80.59 - - - Other 5 5 5 5 5 5 5
- - Water pipeline valves:
8481.80.61 - - - Manually operated sluice or gate 5 5 5 5 5 5 5

valves with inlets or outlets of an internal
diameter exceeding 5 cm but not exceeding
40 cm
8481.80.62 - - - Cast iron gate valves with an inlet 5 5 5 5 5 5 5

diameter of 4 cm or more and cast iron
butterfly valves with an inlet diameter of
8 cm or more
8481.80.63 - - - Other 5 5 5 5 5 5 5
- - Hog nipple waterers:

diameter
8481.80.65 - - - Other 1 1 1 1 1 1 1
- - Nipple joint valves: IAcDET

diameter
8481.80.67 - - - Other 5 5 5 5 5 5 5
- - Other:
- - - Ball valves:
8481.80.71 - - - - Of plastics and of not less than 5 5 5 5 5 5 5

1 cm and not more than 2.5 cm in internal
diameter
8481.80.72 - - - - Other 5 5 5 5 5 5 5
- - - Gate valves, manually operated, of

iron or steel, having the following
dimensions:
8481.80.73 - - - - Having inlet and outlet internal 5 5 5 5 5 5 5

diameters of more than 5 cm but not more
than 40 cm
8481.80.74 - - - - Having inlet and outlet internal 5 5 5 5 5 5 5

diameters of more than 40 cm
- - - Manifold valves:

1 cm and not more than 2.5 cm in
internal diameter
8481.80.76 - - - - Other 5 5 5 5 5 5 5
- - - Pneumatically controlled valves:

1 cm and not more than 2.5 cm in
internal diameter
8481.80.82 - - - - Other 3 3 3 3 3 3 3
- - - Other valves of plastics, having the

following dimensions:
8481.80.83 - - - - Having an inlet diameter of not 5 5 5 5 5 5 5

less than 1 cm and an outlet diameter of
not more than 2.5 cm
8481.80.84 - - - - Having an inlet diameter of not 5 5 5 5 5 5 5

less than 1 cm and an outlet diameter
of more than 2.5 cm
8481.80.85 - - - - Other: cIADaC
8481.80.85A - - - - - Fuel cut valves and actuators 10 10 10 10 10 10 5

(pressure reduction valves), of a kind
87.02, 87.03, 87.04 and 87.11
8481.80.85B - - - - - Other 5 5 5 5 5 5 5
8481.80.86 - - - Other, manually operated, weighing 5 5 5 5 5 5 5

less than 3 kg, surface treated or made of
stainless steel or nickel
- - - Other:
8481.80.91 - - - - Water taps of copper or copper

alloy, with an internal diameter of
2.5 cm or less:

87.02, 87.03, 87.04 and 87.11
8481.80.91B - - - - - Other 5 5 5 5 5 5 5
8481.80.99 - - - - Other

87.02, 87.03, 87.04 and 87.11
8481.80.99B - - - - - Other 5 5 5 5 5 5 5
85.11 Electrical ignition or starting equipment

of a kind used for spark-ignition or
compression-ignition internal combustion
engines (for example, ignition magnetos,
magneto-dynamos, ignition coils, sparking
plugs and glow plugs, starter motors);
generators (for example, dynamos,
alternators) and cut-outs of a kind used
in conjunction with such engines.
8511.30 - Distributors; ignition coils:
8511.30.20 - - Unassembled distributors and 3 3 3 3 3 3 3

unassembled ignition coils, excluding
those of a kind used for aircraft engines
8511.30.90 - - Other:
8511.30.90A - - - Suitable for aircraft engines 3 3 3 3 3 3 3
8511.30.90B - - - Distributors, of a kind used for 10 10 10 10 10 10 5

87.03 and 87.04
8511.30.90C - - - Other ACETIa 10 10 10 10 10 10 5
8511.40 - Starter motors and dual purpose

starter-generators:
8511.40.10 - - Of a kind used for aircraft engines 3 3 3 3 3 3 3
8511.40.20 - - Other unassembled starter motors 3 3 3 3 3 3 3
8511.40.30 - - Starter motors for vehicles of

8511.40.30A - - - Starter motors, of a kind used for 20 20 20 20 20 20 5

87.03 and 87.04
8511.40.30B - - - Other 10 10 10 10 10 10 5
8511.40.90 - - Other:
8511.40.90A - - - Starter motors, of a kind used for 10 10 10 10 10 10 5

8511.40.90B - - - Other 10 10 10 10 10 10 5
8511.50.10 - - Of a kind used for aircraft engines 3 3 3 3 3 3 3
8511.50.20 - - Other unassembled alternators 3 3 3 3 3 3 3
8511.50.30 - - Other alternators for vehicles of

8511.50.30A - - - Alternators and capacitor 20 20 20 20 20 20 5

discharge igniters, of a kind used
for motor vehicles of headings
87.02, 87.03 and 87.04
8511.50.30B - - - Other 10 10 10 10 10 10 5
8511.50.90 - - Other:
8511.50.90A - - - Alternators and capacitor 10 10 10 10 10 10 5

discharge igniters, of a kind used for
8511.50.90B - - - Other, not fully assembled 10 10 10 10 10 10 5
8511.50.90C - - - Other 10 10 10 10 10 10 5
85.12 Electrical lighting or signalling equipment

(excluding articles of heading 85.39),
windscreen wipers, defrosters and
demisters, of a kind used for cycles or
motor vehicles. DTEcSa
8512.20 - Other lighting or visual signalling

equipment:
8512.20.10 - - For motor cars, assembled:
8512.20.10A - - - Clearance/markers, license plates 10 10 10 10 10 10 5

and interior lamps (small lamps for cars
and commercial vehicles), of a kind used
87.03 and 87.04
8512.20.10B - - - Front head lamps, stop/tail light 20 20 20 20 20 20 5

combination, rear lamps, turn signal
lamps, of a kind used for motorcycles
of heading 87.11
8512.20.10C - - - Other 10 10 10 10 10 10 5
8512.20.20 - - Unassembled lighting or visual 3 3 3 3 3 3 3

signalling equipment
8512.20.90 - - Other 10 10 10 10 10 10 5
8512.30 - Sound signalling equipment:
8512.30.10 - - Horns and sirens, assembled:
8512.30.10A - - - Horn assy high, horn assy low not 10 10 10 10 10 10 5

exceeding 100 mm in diameter, of a kind
87.02, 87.03, 87.04 and 87.11
8512.30.10B - - - Other 10 10 10 10 10 10 5
8512.30.20 - - Unassembled sound signalling 3 3 3 3 3 3 3

equipment
8512.30.90 - - Other 10 10 10 10 10 10 5

protecting electrical circuits, or for
making connections to or in electrical
circuits (for example, switches, relays,
fuses, surge suppressors, plugs, sockets,
lamp-holders and other connectors,
junction boxes), for a voltage not
exceeding 1,000 volts; connectors for
optical fibres, optical fibre bundles or
cables.
8536.50.20 - - Over current and residual current 7 7 7 7 7 7 5

automatic switches
- - High inrush switches and commutators

for stoves and ranges; microphone
switches; power switches for television
or radio receivers; switches for electric
fans; rotary, slide, see-saw and magnetic
switches for air-conditioning machines:
8536.50.31 - - - Of a kind suitable for domestic 1 1 1 1 1 1 1

use, having a rated current carrying
capacity of less than 16 amps; of a kind
suitable for use in electric fans or in
radio equipment DTCAES
8536.50.39 - - - Other 1 1 1 1 1 1 1
8536.50.40 - - Miniature switches for rice cookers 1 1 1 1 1 1 1

or oven toasters
- - Make and break switches of a kind

used in domestic electrical wiring not
exceeding 500 V and having a rated
current carrying capacity not exceeding
20 amps:

capacity of less than 16 amps
8536.50.69 - - - Other 7 7 7 7 7 7 5
- - Other:
8536.50.91 - - - Starters for electric motors or 7 7 7 7 7 7 5

fuses switches and switch fuses of a
kind suitable for use in electric fans
8536.50.99 - - - Other:
8536.50.99B - - - - Other 7 7 7 7 7 7 5
- - Junction boxes:
8536.90.21 - - - Of a kind suitable for domestic use, 1 1 1 1 1 1 1

having a rated current carrying capacity
of less than 16 amps; of a kind suitable
for use in electric fans or in radio
equipment
8536.90.29 - - - Other 1 1 1 1 1 1 1
- - Cable connectors consisting of a jack
plug, terminal with or without pin, connector
and adaptor for coaxial cable; commutators:
8536.90.31 - - - Of a kind suitable for domestic use, 1 1 1 1 1 1 1

of less than 16 amps; of a kind suitable for
use in electric fans or in radio equipment
8536.90.39 - - - Other cEaTHD 1 1 1 1 1 1 1
- - Other:

capacity of less than 16 amps; of a kind
suitable for use in electric fans or in radio
equipment
8536.90.99 - - - Other:
8536.90.99A - - - - Battery clamp, of a kind used for 20 20 20 20 20 20 5

motor vehicles of headings 87.02, 87.03,
87.04 and 87.11
8536.90.99B - - - - Other 1 1 1 1 1 1 1

wire, cable (including co-axial cable) and
other insulated electric conductors, whether
or not fitted with connectors; optical fibre
cables, made up of individually sheathed
fibres, whether or not assembled with
electric conductors or fitted with connectors.
8544.30 - Ignition wiring sets and other wiring sets

of a kind used in vehicles, aircraft or ships:
8544.30.10 - - Wiring harnesses for motor vehicles:
8544.30.10A - - - Wiring harness, of a kind used 20 20 20 20 20 20 5

87.03, 87.04 and 87.11
8544.30.10B - - - Other 15 15 15 15 15 15 5
8544.30.90 - - Other 10 10 10 10 10 10 5
- Other electric conductors, for a voltage

not exceeding 1,000 V:
8544.42 - - Fitted with connectors:
8544.42.30 - - - Battery cables:
8544.42.30A - - - - Battery cables, of a kind used 20 20 20 20 20 20 5

87.03, 87.04 and 37.11
8544.42.30B - - - - Other 15 15 15 15 15 15 5
8544.42.90 - - - Other:
8544.42.90A - - - - Of a kind used other than for 7 7 7 7 7 7 5

telecommunications, for a voltage
not exceeding 80 V
87.02 Motor vehicles for the transport of ten

or more persons, including the driver.
8702.10 - With compression-ignition internal

semi-diesel): EIDATc
- - CKD:

than 6 t:
8702.10.11A - - - - Motor vehicles of a g.v.w. not 20 20 20 20 20 20 5

not exceeding 5 t for the transport of
30 persons or more; other motor vehicles,
other than motor buses of g.v.w. not
persons or more
8702.10.11B - - - - Other 20 20 20 20 20 20 5

8702.10.12A - - - - Motor buses for the transport of 3 3 3 3 3 3 3

less than 16 persons; buses designed
specially for use in airports for the
transport of 30 persons or more
8702.10.12B - - - - Other 3 3 3 3 3 3 3


less than 16 persons; buses designed
specially for use in airports for the
8702.10.13B - - - - Other 20 20 20 20 20 20 5
8702.10.14 - - - Of a gross vehicle weight

exceeding 24 t:
8702.10.14A - - - - Motor vehicles for the transport 20 20 20 20 20 20 5

of less than 16 persons; motor vehicles
for the transport of 30 persons or
more other than motor buses
8702.10.14B - - - - Other 20 20 20 20 20 20 5
- - Other:

than 6 t: aTHCSE
8702.10.21A - - - - Buses designed specially for use 20 20 20 20 20 20 5

in airports of a g.v.w. not exceeding
5t, used
8702.10.21B - - - - Other buses designed specially 20 20 20 20 20 20 5

for use in airports, used
8702.10.21C - - - - Motor vehicles of a g.v.w. not 20a(395) 20a(396) 20a(397) 20a(398) 20a(399) 20a(400) 5a(401)
than 16 persons; motor vehicles of a
g.v.w. not exceeding 5 t for the transport
of 30 persons or more other than motor
buses, used
8702.10.21D - - - - Other, used 20a(402) 20a(403) 20a(404) 20a(405) 20a(406) 20a(407) 5a(408)
8702.10.21E - - - - Motor vehicles of a g.v.w. not 20 20 20 20 20 20 5

not exceeding 5 t for the transport of 30
persons or more; other motor vehicles,
other than motor buses, of a g.v.w. not
persons or more, new
8702.10.21F - - - - Other, new 20 20 20 20 20 20 5

8702.10.22A - - - - Buses specifically designed for 15 15 15 15 15 15 5

use in airports of a g.v.w. of 6 t, used
8702.10.22B - - - - Other buses specifically 15 15 15 15 15 15 5

designed for use in airports of a g.v.w.
of 6 t, used
8702.10.22C - - - - Other motor buses of a gross 15b(409) 15b(410) 15b(411) 15b(412) 15b(413) 15b(414) 5b(415)
vehicle weight exceeding 6 t but not
than 16 persons, used
8702.10.22D - - - - Other motor buses of a gross 15b(416) 15b(417) 15b(418) 15b(419) 15b(420) 15b(421) 5b(422)
vehicle weight of 6 t for the transport
of less than 16 persons, used; 6 t but
not exceeding 12 t for the transport
8702.10.22E - - - - Other motor buses of a gross 15 15 15 15 15 15 5

vehicle weight of exceeding 12 t but
not exceeding 18 t for the transport
of less than 16 persons, used
8702.10.22F - - - - Other motor buses of a gross 15 15 15 15 15 15 5
vehicle weight of exceeding 12 t but
not exceeding 18 t, used
8702.10.22G - - - - Other, used DTEcSa 15a(423) 15a(424) 15a(425) 15a(426) 15a(427) 15a(428) 5a(429)
8702.10.22H - - - - Other motor buses for the 15 15 15 15 15 15 5

transport of less than 16 persons,
new; buses designed specially for
use in airports for the transport of 30
8702.10.22I - - - - Other, new 15 15 15 15 15 15 5


less than 16 persons, used; buses
designed specially for use in airports
for the transport of 30 persons or more,
used
8702.10.23B - - - - Other motor buses, used 20 20 20 20 20 20 5
8702.10.23C - - - - Other, used 20a(430) 20a(431) 20a(432) 20a(433) 20a(434) 20a(435) 5a(436)
8702.10.23D - - - - Motor buses for the transport of 20 20 20 20 20 20 5

less than 16 persons, new; buses
designed specially for use in airports
for the transport of 30 persons or
more, new
8702.10.23E - - - - Other, new 20 20 20 20 20 20 5

24 t:

less than 16 persons, used; buses designed
8702.10.24B - - - - Other motor buses, used 20 20 20 20 20 20 5
8702.10.24C - - - - Other motor vehicles for the 20a(437) 20a(438) 20a(439) 20a(440) 20a(441) 20a(442) 5a(443)
but less than 30, used
8702.10.24D - - - - Other, used 20a(444) 20a(445) 20a(446) 20a(447) 20a(448) 20a(449) 5a(450)
8702.10.24E - - - - Other motor vehicles for the 20 20 20 20 20 20 5

transport of 16 persons or more but
less than 30, new; other motor buses
other than for airport use for the
transport of 30 persons or more, new
8702.10.24F - - - - Other, new DIcTEC 20 20 20 20 20 20 5
8702.90 - Other:

8702.90.11 - - - CKD 20 20 20 20 20 20 5
8702.90.19 - - - Other:
8702.90.19B - - - - Other components, parts and/or 1 1 1 1 1 1 1

from BOI
8702.90.19C - - - - Other, used 20 20 20 20 20 20 5
8702.90.19D - - - - Other, new 20 20 20 20 20 20 5
- - Other:
8702.90.91 - - - CKD:
8702.90.91A - - - - Motor vehicles for the transport 20 20 20 20 20 20 5

of less than 16 persons; other motor
buses other than for airport use for the
8702.90.91B - - - - Other 20 20 20 20 20 20 5
8702.90.99 - - - Other:
8702.90.99B - - - - Other components, parts and/or 1 1 1 1 1 1 1

from BOI
8702.90.99C - - - - Motor buses of a gross vehicle 20b(451) 20b(452) 20b(453) 20b(454) 20b(455) 20b(456) 5b(457)
weight of 6 t but not exceeding 12 t,
used
8702.90.99D - - - - Motor buses of a gross vehicle 20 20 20 20 20 20 5

weight exceeding 12 t, used
8702.90.99E - - - - Other, used 20a(458) 20a(459) 20a(460) 20a(461) 20a(462) 20a(463) 5a(464)
8702.90.99F - - - - Other, new 20 20 20 20 20 20 5

of persons (other than those of
heading 87.02), including station
wagons and racing cars. aADSIc
- Other vehicles, with spark-ignition

internal combustion reciprocating
piston engine:

1,000 cc:

wagons SUVs and sports cars, but
8703.21.21 - - - - CKD 20 20 20 20 20 20 5
8703.21.29 - - - - Other:
8703.21.29A - - - - - Used 20a(465) 20a(466) 20a(467) 20a(468) 20a(469) 20a(470) 5a(471)
8703.21.29B - - - - - New 20 20 20 20 20 20 5
8703.21.30 - - - Other vehicles, CKD 20 20 20 20 20 20 5
8703.21.90 - - - Other:
8703.21.90A - - - - Hearses and prison vans 20 20 20 20 20 20 5
8703.21.90B - - - - Other, used 20a(472) 20a(473) 20a(474) 20a(475) 20a(476) 20a(477) 5a(478)
8703.21.90C - - - - Other, new 20 20 20 20 20 20 5


8703.22.11 - - - - CKD 20 20 20 20 20 20 5
8703.22.19 - - - - Other:
8703.22.19A - - - - Used 20a(479) 20a(480) 20a(481) 20a(482) 20a(483) 20a(484) 5a(485)
8703.22.19B - - - - New 20 20 20 20 20 20 5
8703.22.20 - - - Other vehicles, CKD 20 20 20 20 20 20 5
8703.22.90 - - - Other:
8703.22.90A - - - - Ambulance, motor homes, 20 20 20 20 20 20 5

hearses and prison vans IaAEHD
8703.22.90C - - - - Other, new 20 20 20 20 20 20 5

3,000 cc:
8703.24.10 - - - Ambulances:
8703.24.10A - - - - Exceeding 4,000 cc 20 20 20 20 20 20 5
8703.24.10B - - - - Other 20 20 20 20 20 20 5
8703.24.20 - - - Hearses 20 20 20 20 20 20 5
8703.24.30 - - - Prison vans:
8703.24.30A - - - - Exceeding 4,000 cc 20 20 20 20 20 20 5
8703.24.30B - - - - Other 20 20 20 20 20 20 5
8703.24.40 - - - Motor cars (including station 20 20 20 20 20 20 5

but not including vans), CKD

8703.24.50A - - - - Used 20a(493) 20a(494) 20a(495) 20a(496) 20a(497) 20a(498) 5a(499)
8703.24.50B - - - - New 20 20 20 20 20 20 5
8703.24.60A - - - - Motor homes 20 20 20 20 20 20 5
8703.24.60B - - - - Other 20 20 20 20 20 20 5
8703.24.90 - - - Other:
8703.24.90A - - - - - Motor homes 20 20 20 20 20 20 5
8703.24.90B - - - - - Other, used 20a(500) 20a(501) 20a(502) 20a(503) 20a(504) 20a(505) 5a(506)
8703.24.90C - - - - - Other, new 20 20 20 20 20 20 5
- Other vehicles, with compression-

ignition internal combustion piston

1,500 cc: aITDAE
8703.31.10 - - - Motor cars (including station 20 20 20 20 20 20 5

but not including vans), CKD

8703.31.20A - - - - Used 20a(507) 20a(508) 20a(509) 20a(510) 20a(511) 20a(512) 5a(513)
8703.31.20B - - - - New 20 20 20 20 20 20 5
8703.31.30A - - - - Ambulances, motor-homes, 20 20 20 20 20 20 5

8703.31.30B - - - - Other 20 20 20 20 20 20 5
8703.31.90 - - - Other:
8703.31.90A - - - - Ambulances, motor-homes, 20 20 20 20 20 20 5

8703.31.90C - - - - New 20 20 20 20 20 20 5

8703.32.10 - - - Ambulances 20 20 20 20 20 20 5
8703.32.20 - - - Hearses 20 20 20 20 20 20 5
8703.32.30 - - - Prison vans 20 20 20 20 20 20 5
- - - Motor cars (including station wagons,

SUVs and sports cars, but not including
vans), CKD:
8703.32.41 - - - - Of cylinder capacity not 20 20 20 20 20 20 5

exceeding 2000 cc
8703.32.49 - - - - Other 20 20 20 20 20 20 5

vans), other:

2000 cc: cSTCDA
8703.32.51A - - - - - Used 20a(521) 20a(522) 20a(523) 20a(524) 20a(525) 20a(526) 5a(527)
8703.32.51B - - - - - New 20 20 20 20 20 20 5
8703.32.59 - - - - Other:
8703.32.59A - - - - - Used 20a(528) 20a(529) 20a(530) 20a(531) 20a(532) 20a(533) 5a(534)
8703.32.59B - - - - - New 20 20 20 20 20 20 5
2000 cc:
8703.32.61A - - - - - Motor-homes 20 20 20 20 20 20 5
8703.32.61B - - - - - Used 20 20 20 20 20 20 5
8703.32.69 - - - - Other:
8703.32.69A - - - - - Motor-homes 20 20 20 20 20 20 5
8703.32.69B - - - - - Used 20 20 20 20 20 20 5
- - - Other:

2000 cc:
8703.32.91A - - - - - Motor-homes 20 20 20 20 20 20 5
8703.32.91B - - - - - Other vehicles other than four 20a(535) 20a(536) 20a(537) 20a(538) 20a(539) 20a(540) 5a(541)
wheel drive vehicles of a cylinder capacity
of less than 1,800 cc for the transport of
9 persons including the driver, used
8703.32.91C - - - - - Other, used 20a(542) 20a(543) 20a(544) 20a(545) 20a(546) 20a(547) 5a(548)
8703.32.91D - - - - - Other vehicles other than four 20 20 20 20 20 20 5

wheel drive vehicles of a cylinder capacity
of less than 1,800 cc for the transport of 9
persons including the driver, new
8703.32.91E - - - - - New 20 20 20 20 20 20 5
8703.32.99 - - - - Other:
8703.32.99A - - - - - Motor-homes aHADTC 20 20 20 20 20 20 5
8703.32.99C - - - - - Other, new 20 20 20 20 20 20 5

2,500 cc:
8703.33.10 - - - Ambulances 20 20 20 20 20 20 5
8703.33.20 - - - Hearses 20 20 20 20 20 20 5
8703.33.30 - - - Prison vans 20 20 20 20 20 20 5

8703.33.41 - - - - Of a cylinder capacity exceeding 20 20 20 20 20 20 5

8703.33.42 - - - - Of a cylinder capacity exceeding 20 20 20 20 20 20 5
3,000 cc

vans), other:

8703.33.51A - - - - - Used 20a(556) 20a(557) 20a(558) 20a(559) 20a(560) 20a(561) 5a(562)
8703.33.51B - - - - - New 20 20 20 20 20 20 5

3,000 cc:
8703.33.52A - - - - - Used 20a(563) 20a(564) 20a(565) 20a(566) 20a(567) 20a(568) 5a(569)
8703.33.52B - - - - - New 20 20 20 20 20 20 5
8703.33.60A - - - - Motor-homes 20 20 20 20 20 20 5
8703.33.60B - - - - Used 20 20 20 20 20 20 5
8703.33.90 - - - Other:
8703.33.90A - - - - - Motor-homes HAEDIS 20 20 20 20 20 20 5
8703.33.90C - - - - - Other, new 20 20 20 20 20 20 5
87.04 Motor vehicles for the transport of

goods.
- Other, with compression-ignition internal

semi-diesel):
- - - CKD:
8704.21.11 - - - - Refrigerated vans 3 3 3 3 3 3 3
8704.21.19 - - - - Other:
8704.21.19A - - - - - Refuse collection vehicles 20 20 20 20 20 20 5

for the transport of concrete or cement
in bulk; ordinary lorries (trucks)
8704.21.19B - - - - - Other 20 20 20 20 20 20 5
- - - Other:
8704.21.22 - - - - Refuse collection vehicles 20 20 20 20 20 20 5

having a refuse compressing device
8704.21.23 - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.21.29 - - - - Other:
8704.21.29A - - - - - Designed for the transport of 20 20 20 20 20 20 5

8704.21.29B - - - - - Ordinary lorries (trucks) with a 20b(577) 20b(578) 20b(579) 20b(580) 20b(581) 20b(582) 5b(583)
g.v.w. of 2.5 t but not exceeding 5 t,
used
8704.21.29C - - - - - Other ordinary lorries (trucks), 20a(584) 20a(585) 20a(586) 20a(587) 20a(588) 20a(589) 5a(590)
used
8704.21.29D - - - - - Other, used 20a(591) 20a(592) 20a(593) 20a(594) 20a(595) 20a(596) 5a(597)
8704.21.29E - - - - - Other ordinary lorries (trucks), 20 20 20 20 20 20 5

new ATHCac
8704.21.29F - - - - - Other, new 20 20 20 20 20 20 5
8704.22 - - G.v.w. exceeding 5 t but not

exceeding 20 t:
- - - - CKD:
8704.22.11 - - - - - Refrigerated vans 3 3 3 3 3 3 3
8704.22.19 - - - - - Other:
8704.22.19A - - - - - - Refuse collection vehicles 20 20 20 20 20 20 5

in bulk
8704.22.19B - - - - - - Other 20 20 20 20 20 20 5
- - - - Other:
8704.22.22 - - - - - Refuse collection vehicles 20 20 20 20 20 20 5

8704.22.23 - - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.22.29 - - - - - Other:
8704.22.29A - - - - - - Designed for the transport of 20 20 20 20 20 20 5

8704.22.29B - - - - - - Ordinary lorries (trucks) with 20b(598) 20b(599) 20b(600) 20b(601) 20b(602) 20b(603) 5b(604)
a g.v.w. of 5 t but not exceeding 6 t,
used
8704.22.29C - - - - - - Other, used 20a(605) 20a(606) 20a(607) 20a(608) 20a(609) 20a(610) 5a(611)
8704.22.29D - - - - - - Other, new 20 20 20 20 20 20 5
- - - G.v.w. exceeding 6 t but not exceeding

20 t:
- - - - CKD:
8704.22.31 - - - - - Refrigerated vans ADTCaI 3 3 3 3 3 3 3
8704.22.39 - - - - - Other:

tanker vehicles; and motor vehicles
or cement in bulk
8704.22.39B - - - - - - Other 20 20 20 20 20 20 5
- - - - Other:

8704.22.43 - - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.22.49 - - - - - Other:

concrete or cement in bulk; ordinary
lorries (trucks) with a g.v.w. of exceeding
8704.22.49B - - - - - - Ordinary lorries (trucks) with 20 20 20 20 20 20 5

a g.v.w. of exceeding 6 t but not exceeding
20 t, used
8704.22.49D - - - - - - Other, new 20 20 20 20 20 20 5
8704.23 - - G.v.w. exceeding 20 t:
- - - - CKD:
8704.23.19 - - - - - Other:

in bulk
8704.23.19B - - - - - - Other 20 20 20 20 20 20 5
- - - - Other: cdrep

8704.23.23 - - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.23.29 - - - - - Other:


a g.v.w of 20 t but not exceeding 24 t,
used
8704.23.29D - - - - - - Other, new 20 20 20 20 20 20 5
- - - - CKD:
8704.23.39 - - - - - Other:

in bulk
8704.23.39B - - - - - - Other 20 20 20 20 20 20 5
- - - - Other:
8704.23.43 - - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.23.49 - - - - - Other:


a g.v.w. not exceeding 24 t, used
8704.23.49C - - - - - - Other, used cEaCAH 20a(626) 20a(627) 20a(628) 20a(629) 20a(630) 20a(631) 5a(632)
8704.23.49D - - - - - - Other, new 20 20 20 20 20 20 5
- Other, with spark-ignition internal

combustion piston engine:
- - - CKD:
8704.31.19 - - - - Other:
8704.31.19A - - - - - Other vans, pick-up trucks and 20 20 20 20 20 20 5

similar vehicles; ordinary lorries (trucks)
8704.31.19B - - - - - Other 20 20 20 20 20 20 5
- - - Other:
8704.31.22 - - - - Refuse collection vehicles 20 20 20 20 20 20 5

8704.31.23 - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.31.29 - - - - Other:
8704.31.29A - - - - - Designed for the transport of 20 20 20 20 20 20 5

concrete or cement in bulk; three-wheeled
light trucks of a cylinder capacity not
exceeding 356 cc and a payload capacity
not exceeding 350 kg
8704.31.29B - - - - - Ordinary lorries (trucks) with a 20b(633) 20b(634) 20b(635) 20b(636) 20b(637) 20b(638) 5b(639)
g.v.w. of 2.5 t but not exceeding 5 t, used
8704.31.29C - - - - - Other vans, pick-up trucks and 20a(640) 20a(641) 20a(642) 20a(643) 20a(644) 20a(645) 5a(646)
similar vehicles and ordinary lorries
(trucks), used
8704.31.29D - - - - - Other, used 20a(647) 20a(648) 20a(649) 20a(650) 20a(651) 20a(652) 5a(653)
8704.31.29E - - - - - Other vans, pick-up trucks and 20 20 20 20 20 20 5

similar vehicles, new; ordinary lorries
(trucks), new
8704.31.29F - - - - - Other, new 20 20 20 20 20 20 5
8704.32 - - G.v.w. exceeding 5 t:
- - - - CKD: cSIHCA
8704.32.19 - - - - - Other:

in bulk; ordinary lorries (trucks)
8704.32.19B - - - - - - Other 20 20 20 20 20 20 5
- - - - Other:

8704.32.23 - - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.32.29 - - - - - Other:

8704.32.29B - - - - - - Ordinary lorries (trucks) with 20b(654) 20b(655) 20b(656) 20b(657) 20b(658) 20b(659) 5b(660)
a g.v.w. exceeding 5 t but not
exceeding 6 t, used
8704.32.29D - - - - - - Ordinary lorries (trucks) with 20 20 20 20 20 20 5

a g.v.w. exceeding 5 t but not
exceeding 6 t, new
8704.32.29E - - - - - - Other, new 20 20 20 20 20 20 5
- - - G.v.w. exceeding 6 t but not

exceeding 20 t:
- - - - CKD:
8704.32.39 - - - - - Other:

in bulk; ordinary lorries (trucks) for
10 t
8704.32.39B - - - - - - Other CITaSA 20 20 20 20 20 20 5
- - - - Other:

8704.32.43 - - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.32.49 - - - - - Other:


used
8704.32.49D - - - - - - Ordinary lorries (trucks), new 20 20 20 20 20 20 5
8704.32.49E - - - - - - Other, new 20 20 20 20 20 20 5
- - - G.v.w. exceeding 20 t but not

exceeding 24 t:
- - - - CKD:
8704.32.59 - - - - - Other:

or cement in bulk; ordinary lorries (trucks)
8704.32.59B - - - - - - Other 20 20 20 20 20 20 5
- - - - Other:

8704.32.63 - - - - - Tanker vehicles HTIEaS 20 20 20 20 20 20 5
8704.32.69 - - - - - Other:


used
8704.32.69E - - - - - - Other, new 20 20 20 20 20 20 5
- - - - CKD:
8704.32.79 - - - - - Other:

or cement in bulk; ordinary lorries (trucks)
8704.32.79B - - - - - - Other 20 20 20 20 20 20 5
- - - - Other:

8704.32.83 - - - - - Tanker vehicles 20 20 20 20 20 20 5
8704.32.89 - - - - - Other:

8704.32.89B - - - - - - Ordinary lorries (trucks), used 20 20 20 20 20 20 5
8704.32.89E - - - - - - Other, new 20 20 20 20 20 20 5
8704.90 - Other:
8704.90.10 - - CKD AaCTcI 20 20 20 20 20 20 5
8704.90.90 - - Other:
8704.90.90B - - - Other components, parts and/or 1 1 1 1 1 1 1

countries for assembly of trucks by
from BOI
8704.90.90C - - - Ordinary lorries of a g.v.w. of 20b(689) 20b(690) 20b(691) 20b(692) 20b(693) 20b(694) 5b(695)
2.5 t but not exceeding 6 t, used
8704.90.90D - - - Ordinary lorries of a g.v.w. 20 20 20 20 20 20 5

exceeding 6 t, used
8704.90.90E - - - Other, including lorries of a g.v.w. 20a(696) 20a(697) 20a(698) 20a(699) 20a(700) 20a(701) 5a(702)
of less than 2.5 t, used
8704.90.90F - - - Other, new 20 20 20 20 20 20 5
87.06 Chassis fitted with engines, for the

motor vehicles of headings 87.01 to
87.05.
- For vehicles of heading 87.01:
8706.00.11 - - For agricultural tractors of 10 10 10 10 10 10 5

subheadings 8701.10 or 8701.90
8706.00.19 - - Other 10 10 10 10 10 10 5
8706.00.20 - For vehicles of heading 87.02 10 10 10 10 10 10 5
8706.00.40 - For vehicles of heading 87.04:
8706.00.40A - - Heading 8704.10 10 10 10 10 10 10 5
8706.00.40B - - Other 10 10 10 10 10 10 5
87.07 Bodies (including cabs), for the

to 87.05.
8707.10.00 - For the vehicles of heading 87.03:
8707.10.00A - - For ambulances 10 10 10 10 10 10 5
8707.10.00B - - Other 10 10 10 10 10 10 5
8707.90 - Other:
8707.90.10 - - For vehicles of heading 87.01 15 15 15 15 15 15 5
8707.90.90 - - Other: IEAHca
8707.90.90A - - - Bodies for the vehicles of heading 20 20 20 20 20 20 5

87.04
8707.90.90B - - - Other 15 15 15 15 15 15 5
87.08 Parts and accessories of the motor

vehicles of headings 87.01 to 87.05.
8708.10 - Bumpers and parts thereof:
8708.10.90 - - Other:
8708.10.90A - - - For ambulances 10 10 10 10 10 10 5
8708.10.90B - - - Other 10 10 10 10 10 10 5
- Other parts and accessories of

bodies (including cabs):
8708.21 - - Safety seat belts:
8708.21.10 - - - For vehicles of heading 87.01 10 10 10 10 10 10 5
8708.21.90 - - - Other:
8708.21.90A - - - - Seatbelts-3 pt. ELR seatbelts, 2 10 10 10 10 10 10 5

pt. lap belt static
8708.21.90B - - - - For ambulances 10 10 10 10 10 10 5
8708.21.90C - - - - Other 10 10 10 10 10 10 5
8708.29 - - Other:
- - - Components of door trim

assemblies:
8708.29.11 - - - - For vehicles of heading 87.01 3 3 3 3 3 3 3
8708.29.12A - - - - - Trim F door RH/LH; Trim R 15 15 15 15 15 15 5

door LH/RH
8708.29.12B - - - - - Carpets; asphalt sheets (sound 20 20 20 20 20 20 5

trim F and R pillar RH/LH, TRM CTR
PLR up and lower RH/LH, insulator
dash up/lwr, plate scuff F RH/LH,
plate assy R scuff RH/LH, trim
RR w/house, RH/LH, board partition,
trim trunkside RH/LH, sunvisor
RH/LH, console box assy, dashboard
assy, and ashtray assy
8708.29.12C - - - - - Other TcIHDa 3 3 3 3 3 3 3
8708.29.13 - - - - For vehicles of subheading 3 3 3 3 3 3 3

8704.10 or heading 87.05
8708.29.19 - - - - Other:
8708.29.19A - - - - - Trim F door RH/LH; Trim R 15 15 15 15 15 15 5

door LH/RH
8708.29.19B - - - - - Carpets; asphalt sheets (sound 20 20 20 20 20 20 5

trim F and R pillar RH/LH, TRM CTR
PLR up and lower RH/LH, insulator
dash up/lwr, plate scuff F RH/LH,
plate assy R scuff RH/LH, trim RR
w/house, RH/LH, board partition,
trim trunkside RH/LH, sunvisor
RH/LH, console box assy, dashboard
assy, and ashtray assy
8708.29.19C - - - - - Other 3 3 3 3 3 3 3
8708.29.20 - - - Parts of safety seat belts 3 3 3 3 3 3 3
- - - Other:
8708.29.91 - - - - For agricultural tractors of 10 10 10 10 10 10 5

8708.29.92 - - - - For other vehicles of heading 10 10 10 10 10 10 5

87.01
8708.29.93A - - - - - For subheadings 8703.21 to 10 10 10 10 10 10 5

8708.29.93B - - - - - Other 10 10 10 10 10 10 5
8708.29.99 - - - - Other:
8708.29.99A - - - - - For headings 87.02 and 87.04 10 10 10 10 10 10 5
or 87.05
8708.29.99B - - - - - Other 10 10 10 10 10 10 5
8708.30 - Brakes and servo-brakes; parts

thereof:
8708.30.10A - - - For vehicles of subheading 10 10 10 10 10 10 5

8701.10 or 8701.90 (agricultural
tractors only) STcHEI
8708.30.10B - - - Other 10 10 10 10 10 10 5
8708.30.20A - - - Brake drum, disc brake, brake 20 20 20 20 20 20 5

tube, calliper and master cylinder;
brake pedal assy, clutch pedal
assy, accelerator pedal sub-assy
8708.30.20B - - - For ambulances 10 10 10 10 10 10 5
8708.30.20C - - - Other 10 10 10 10 10 10 5
8708.30.90 - - Other:
8708.30.90A - - - Brake drum, disc brake, brake 20 20 20 20 20 20 5

tube, calliper and master cylinder;
brake pedal assy, clutch pedal assy,
8708.30.90B - - - Other 10 10 10 10 10 10 5
- - Gear boxes, unassembled:
8708.40.12 - - - For vehicles of subheading 3 3 3 3 3 3 3

8704.10 or heading 87.05
8708.40.19 - - - Other 3 3 3 3 3 3 3
8708.40.21 - - - For agricultural tractors of 10 10 10 10 10 10 5

8708.40.22 - - - For other vehicles of heading 10 10 10 10 10 10 5

87.01
8708.40.23A - - - - Transmission assy manual and 10 10 10 10 10 10 5
transmission sub group
8708.40.23B - - - - For ambulances 10 10 10 10 10 10 5
8708.40.23C - - - - Other 10 10 10 10 10 10 5

8704.10 or heading 87.05
8708.40.29 - - - Other:
8708.40.29A - - - - Transmission assy manual and 10 10 10 10 10 10 5

transmission sub group
8708.40.29B - - - - Other EHSADa 10 10 10 10 10 10 5
8708.40.90 - - - Parts:
8708.40.90A - - - - Suspension arm (front); chassis 20 20 20 20 20 20 5

frame sub-group, chassis parts, of a
kind used for motor vehicles of
headings 87.02, 87.03 and 87.04
8708.40.90B - - - - Battery carrier/tray and bracket, 15 15 15 15 15 15 5

rod hood support, armrest and headrest
stiffener, of a kind used for motor
and 87.04
8708.40.90C - - - - Other, for vehicles of 10 10 10 10 10 10 5

subheading 8701.90 (except agricultural
tractors)
8708.40.90D - - - - Other 10 10 10 10 10 10 5
8708.50 - Drive-axles with differential, whether

or not provided with other transmission
components, and non-driving axles;
parts thereof:
- - Unassembled:

8704.10 or heading 87.05
8708.50.19 - - - Other 3 3 3 3 3 3 3
- - Assembled:


87.01
8708.50.23A - - - - For ambulances; non-driving 10 10 10 10 10 10 5
axles and parts thereof of subheadings
8703.10 and 8703.90
8708.50.23B - - - - Other 10 10 10 10 10 10 5
8708.50.24 - - - For vehicles of subheading

8704.10 or heading 87.05:
8708.50.24A - - - - Non-driving axles 10 10 10 10 10 10 5
8708.50.24B - - - - Other CHDTEA 10 10 10 10 10 10 5
8708.50.29 - - - Other 10 10 10 10 10 10 5
8708.50.90 - - Parts:
8708.50.90A - - - For heading 87.01 10 10 10 10 10 10 5
8708.50.90B - - - For ambulances; non-driving 10 10 10 10 10 10 5

axles of subheadings 8704.10 (or
heading 87.05), 8703.10 and 8703.90
8708.50.90C - - - Other 10 10 10 10 10 10 5
8708.70 - Road wheels and parts and

accessories thereof:
- - Wheel centre discs and caps:


87.01
8708.70.13A - - - - Road wheels including hub caps 15 15 15 15 15 15 5

(alloy or steel)
8708.70.13B - - - - Other 3 3 3 3 3 3 3

8704.10 or heading 87.05
8708.70.19 - - - Other:
8708.70.19A - - - - Road wheels including hub caps 15 15 15 15 15 15 5

(alloy or steel)
8708.70.19B - - - - Other 3 3 3 3 3 3 3
- - Other:

87.01

8704.10 or heading 87.05
8708.70.99 - - - Other HESAIT 10 10 10 10 10 10 5
8708.80 - Suspension systems and parts

thereof (including shock-absorbers):
- - Suspension systems:


87.01
8708.80.13A - - - - Shock absorber, absorber assy 10 10 10 10 10 10 5

shock RH/LH
8708.80.13B - - - - Other 10 10 10 10 10 10 5

8704.10 or heading 87.05
8708.80.19 - - - Other:
8708.80.19A - - - - Shock absorber, absorber assy 10 10 10 10 10 10 5

shock RH/LH
8708.80.19B - - - - Other 10 10 10 10 10 10 5
8708.80.90 - - Parts 1 1 1 1 1 1 1
- - - Radiators:
8708.91.11 - - - - For agricultural tractors of 10 10 10 10 10 10 5

8708.91.12 - - - - For other vehicles of heading 10 10 10 10 10 10 5

87.01
8708.91.13A - - - - - Shroud assembly and drain 20 20 20 20 20 20 5

plug
8708.91.13B - - - - - Radiator assy complete 20 20 20 20 20 20 5
8708.91.13C - - - - - For ambulances 10 10 10 10 10 10 5
8708.91.13D - - - - - Other ISaTCD 10 10 10 10 10 10 5
8708.91.14 - - - - For vehicles of subheading 10 10 10 10 10 10 5

8704.10 or heading 87.05
8708.91.19 - - - - Other:
8708.91.19A - - - - - Shroud assembly and drain 20 20 20 20 20 20 5

plug
8708.91.19B - - - - - Radiator assy complete 20 20 20 20 20 20 5
8708.91.19C - - - - - Other 10 10 10 10 10 10 5
8708.91.90 - - - Parts 3 3 3 3 3 3 3
8708.92 - - Silencers (mufflers) and exhaust

pipes; parts thereof:
8708.92.10A - - - - Silencers (mufflers) and exhaust 10 10 10 10 10 10 5

pipes for agricultural tractors; parts
and accessories of subheading 8701.90
(except agricultural tractors)
8708.92.10B - - - - Other parts 10 10 10 10 10 10 5
8708.92.20A - - - - Tail and center exhaust pipes, 15 15 15 15 15 15 5

muffler assy, muffler exhaust pipes
and exhaust system for vehicles of
(except ambulances)
8708.92.20B - - - - Other tail and center exhaust 15 15 15 15 15 15 5

pipes; muffler assy; muffler exhaust
pipes; exhaust system
8708.92.20C - - - - Other, of subheadings 8703.24 10 10 10 10 10 10 5

or 8703.33 including ambulances
8708.92.20D - - - - Other 10 10 10 10 10 10 5

8704.10 or heading 87.05
8708.92.90 - - - Other:
8708.92.90A - - - - Tail and center exhaust pipes; 15 15 15 15 15 15 5

muffler assy; muffler exhaust pipes;
exhaust system
8708.92.90B - - - - Other DIcSHE 10 10 10 10 10 10 5
8708.93 - - Clutches and parts thereof:


87.01
8708.93.30A - - - - Of subheadings 8703.21 to 10 10 10 10 10 10 5

8708.93.30B - - - - Other 10 10 10 10 10 10 5

8704.10 or heading 87.05
8708.93.90 - - - Other:
8708.93.90A - - - - Of subheadings 87.02 and 87.04 10 10 10 10 10 10 5

(except 8704.10)
8708.93.90B - - - - Other 10 10 10 10 10 10 5
8708.94 - - Steering wheels, steering columns

and steering boxes; parts thereof:
8708.94.10 - - - Steering wheels with airbag 1 1 1 1 1 1 1

assemblies
- - - Other:

8708.94.91A - - - - - Steering wheels 10 10 10 10 10 10 5
8708.94.91B - - - - - Steering columns and steering 10 10 10 10 10 10 5

boxes of subheadings 8701.10 or
8701.90 (agricultural tractors only)
8708.94.91C - - - - - Other 10 10 10 10 10 10 5
8708.94.92 - - - - For other vehicles of heading

87.01:
8708.94.92B - - - - - Steering columns and steering 10 10 10 10 10 10 5

boxes
8708.94.93B - - - - - Steering column assy, steering 10 10 10 10 10 10 5
wheels and steering roll connectors
8708.94.93C - - - - - Other CaTcSA 10 10 10 10 10 10 5
8708.94.99 - - - - Other:
8708.94.99B - - - - - Steering column assy, steering 10 10 10 10 10 10 5

wheels and steering roll connectors
8708.94.99C - - - - - Other 10 10 10 10 10 10 5
8708.95 - - Safety airbags with inflater

system; parts thereof:
8708.95.10 - - - Safety airbags with inflater 1 1 1 1 1 1 1

system
8708.95.90 - - - Parts 1 1 1 1 1 1 1
8708.99 - - Other:
- - - Unassembled fuel tanks; engine

brackets:
8708.99.11 - - - - For vehicles of heading 87.01 1 1 1 1 1 1 1
8708.99.12A - - - - - Tank fuel lower, fuel cap, filler 15 15 15 15 15 15 5

8708.99.12B - - - - - Fuel tank 20 20 20 20 20 20 5
8708.99.12C - - - - - Tank assembly reserve 20 20 20 20 20 20 5
8708.99.12D - - - - - Other 1 1 1 1 1 1 1
8708.99.19 - - - - Other:
8708.99.19A - - - - - Tank fuel lower, fuel cap, filler 15 15 15 15 15 15 5

8708.99.19B - - - - - Fuel tank 20 20 20 20 20 20 5
8708.99.19C - - - - - Tank assembly reserve 20 20 20 20 20 20 5
8708.99.19D - - - - - Other 1 1 1 1 1 1 1
- - - Other:

8708.99.91A - - - - - Crown wheels and pinions 10 10 10 10 10 10 5
8708.99.91B - - - - - Other aIDHET 10 10 10 10 10 10 5
8708.99.92 - - - - For other vehicles of heading

87.01:
8708.99.92A - - - - - Of headings 8701.20 and 10 10 10 10 10 10 5

8701.30 other than crown wheels
and pinions
8708.99.92B - - - - - Other 10 10 10 10 10 10 5
8708.99.93A - - - - - Suspension arm (front); chassis 20 20 20 20 20 20 5

8708.99.93B - - - - - Battery carrier/tray and 15 15 15 15 15 15 5

bracket, rod hood support, armrest
and headrest stiffener
8708.99.93C - - - - - Crown wheels and pinions; 10 10 10 10 10 10 5

gas (LPG) cylinders
8708.99.93D - - - - - Tank fuel lower, fuel cap, filler 15 15 15 15 15 15 5

8708.99.93E - - - - - Fuel tank 20 20 20 20 20 20 5
8708.99.93F - - - - - Tank assembly reserve 20 20 20 20 20 20 5
8708.99.93G - - - - - Other 10 10 10 10 10 10 5
8708.99.99 - - - - Other:
8708.99.99A - - - - - Suspension arm (front); chassis 20 20 20 20 20 20 5

8708.99.99B - - - - - Battery carrier/tray and 15 15 15 15 15 15 5

bracket, rod hood support, armrest
and headrest stiffener
8708.99.99C - - - - - Crown wheels and pinions; 10 10 10 10 10 10 5

gas (LPG) cylinders
8708.99.99D - - - - - Tank fuel lower, fuel cap, filler 15 15 15 15 15 15 5

8708.99.99E - - - - - Fuel tank 20 20 20 20 20 20 5
8708.99.99F - - - - - Tank assembly reserve 20 20 20 20 20 20 5
8708.99.99G - - - - - Other TECcHA 10 10 10 10 10 10 5
87.11 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor,
with or without side-cars; side-cars.

combustion piston engine of a
cylinder capacity exceeding 500 cc
but not exceeding 800 cc:
8711.40.10 - - Motocross motorcycles 20 20 20 20 20 20 5
8711.40.20 - - Other, CKD 20 20 20 20 20 20 5
8711.40.90 - - Other 20 20 20 20 20 20 5
87.14 Parts and accessories of vehicles of

- Of motorcycles (including mopeds):
8714.11.00 - - Saddles 15 15 15 15 15 15 5
8714.19.00 - - Other:
8714.19.00A - - - Carburettors assembly; cluster 15 15 15 15 15 15 5

assembly; gear assembly; starter
system; spokes or nipples
8714.19.00B - - - Other 15 15 15 15 15 15 5
- Other:
8714.91 - - Frames and forks, and parts

thereof:
8714.91.10 - - - For bicycles of subheading 15 15 15 15 15 15 5

8712.00.20
8714.91.90 - - - Other 15 15 15 15 15 15 5
8714.92 - - Wheel rims and spokes:

8712.00.20
8714.92.90 - - - Other 15 15 15 15 15 15 5
8714.93 - - Hubs, other than coaster braking

hubs and hub brakes, and free-wheel
sprocket-wheels:

8712.00.20
8714.93.90 - - - Other aCcHEI 3 3 3 3 3 3 3
8714.94 - - Brakes, including coaster braking

hubs and hub brakes, and parts thereof:
8712.00.20
8714.94.90 - - - Other 3 3 3 3 3 3 3
8714.95 - - Saddles:

8712.00.20
8714.95.90 - - - Other 3 3 3 3 3 3 3
8714.96 - - Pedals and crank-gear, and parts

thereof:

8712.00.20
8714.96.90 - - - Other:
8714.96.90A - - - - Chain wheels or cranks 3 3 3 3 3 3 3
8714.96.90B - - - - Other 3 3 3 3 3 3 3
8714.99 - - Other:
8714.99.10 - - - For bicycles of subheading

8712.00.20:
8714.99.10A - - - - Nipples 7 7 7 7 7 7 5
8714.99.10B - - - - Other 7 7 7 7 7 7 5
8714.99.90 - - - Other 7 7 7 7 7 7 5
90.29 Revolution counters, production

counters, taximeters, mileometers,
pedometers and the like; speed
indicators and tachometers, other
than those of heading 90.14 or
90.15; stroboscopes.
9029.20 - Speed indicators and tachometers;

stroboscopes:
9029.20.20 - - Other speed indicators and tachometers

for motor vehicles:
9029.20.20B - - - Other aHTcDA 1 1 1 1 1 1 1
9029.20.90 - - Other:
9029.20.90A - - - Electric dynamometer, multi-auto 1 1 1 1 1 1 1

counter
9029.20.90B - - - Other 1 1 1 1 1 1 1
91.04 Instrument panel clocks and clocks of
a similar type for vehicles, aircraft,
spacecraft or vessels.
9104.00.10 - For vehicles:
9104.00.10B - - Other 1 1 1 1 1 1 1
9104.00.20 - For aircraft 1 1 1 1 1 1 1
9104.00.30 - For vessels 1 1 1 1 1 1 1
9104.00.90 - Other 1 1 1 1 1 1 1
94.01 Seats (other than those of heading

94.02), whether or not convertible
into beds, and parts thereof.
9401.20.00 - Seats of a kind used for motor

vehicles:
9401.20.00A - - Seat assy, of a kind used for motor 20 20 20 20 20 20 5

and 87.04
9401.20.00B - - Other 15 15 15 15 15 15 5
ANNEX B
ARTICLES TRANSFERRED FROM SENSITIVE TRACK TO THE NORMAL TRACK CATEGORY UNDER
THE ASEAN-CHINA FREE TRADE AGREEMENT
Applicable ACFTA
Rate of Duty (%)
Hdg. AHTN 2007 Description Starting
No. 01 January 2012
(1) (2) (3) (4)
30.06 Pharmaceutical goods specified in

Note 4 to this Chapter.
3006.10 - Sterile surgical catgut, similar sterile

suture materials (including sterile
absorbable surgical or dental yarns)
and sterile tissue adhesives for surgical
wound closure; sterile laminaria and
sterile laminaria tents; sterile absorbable
surgical or dental haemostatics; sterile
surgical or dental adhesion barriers,
whether or not absorbable:
3006.10.10 - - Steril absorbable surgical or dental

yarn; sterile surgical or dental adhesion
barriers, whether or not absorbable:
3006.10.10A - - - Of polymers of ethylene; polymers

of propylene; polymers of styrene;
polymers of vinyl chloride; of other plastics
other than polyurethane, regenerated
cellulose, cellular and reinforced
ex1 3006.10.10A Of polymers of ethylene; propylene; 0

non-cellular, not reinforced, laminated,
supported or similarly combined with
other materials; of polymers of styrene
3006.10.10C - - - Of other acrylic polymers; of polycarbonates;

of poly(ethylene terephthalate); of polyesters;
of regenerated cellulose; of vulcanized fiber;
of cellulose acetate and other cellulose
derivatives; of amino-resins other than
polyamides; of phenolic resins; of other
plastics; of cellular reinforced polyurethanes;
of cellular reinforced regenerated cellulose;
of other plastics, cellular and reinforced
ex1 3006.10.10C Of polyurethanes and regenerated 0

cellulose, cellular, reinforced, laminated,
supported or similarly combined with
other materials

7005.10 - Non-wired glass, having an absorbent,

7005.10.90 - - Other 0
72.07 Semi-finished products of iron or non-alloy

steel.
- Containing by weight less than 0.25% of

carbon:
7207.11.00 - - Of rectangular (including square) 0

cross-section, the width measuring less
than twice the thickness
7207.19.00 - - Other 0
7207.20 - Containing by weight 0.25% or more

of carbon: ACTESI
- - Containing by weight less than 0.6% of

carbon:
7207.20.11 - - - Slabs 0
7207.20.19 - - - Other 0
- - Other:
7207.20.91 - - - Slabs 0
7207.20.99 - - - Other 0
hot-rolled, not clad, plated or coated.
- Other, in coils, not further worked than

hot-rolled, pickled:
7208.25 - - Of a thickness of 4.75 mm or more:
7208.25.10 - - - Coils for re-rolling 0
7208.25.90 - - - Other 0
7208.26.00 - - Of a thickness of 3 mm or more but less 0

than 4.75 mm
- Other, in coils, not further worked than

hot-rolled:
7208.37.00 - - Of a thickness of 4.75 mm or more 0

but not exceeding 10 mm
7208.38.00 - - Of a thickness of 3 mm or more but less 0

than 4.75 mm
- Other, not in coils, not further worked

than hot-rolled:

exceeding 10 mm EDISTc

4.75 mm
7208.90.00 - Other 0

of a width of 600 mm or more, cold-rolled
(cold-reduced), not clad, plated or coated.
- In coils, not further worked than cold-rolled

(cold-reduced):

3 mm
exceeding 1 mm

7209.18.90 - - - Other 0
- Not in coils, not further worked than cold-rolled

(cold-reduced):
7209.25.00 - - Of a thickness of 3 mm or more 0

3 mm

exceeding 1 mm

7209.28.90 - - - Other 0
7209.90 - Other:
7209.90.10 - - Corrugated 0
7209.90.90 - - Other DAEaTS 0

clad, plated or coated.
- Plated or coated with tin:
7210.11.10 - - - Containing by weight 0.6% or more 0

of carbon
7210.11.90 - - - Other 0
7210.12.10 - - - Containing by weight 0.6% or more 0

of carbon
7210.12.90 - - - Other 0

steel, of a width of less than 600 mm,
not clad, plated or coated.
- Not further worked than hot-rolled:
7211.19 - - Other:

400 mm
7211.19.20 - - - Corrugated, containing by weight less than 0

0.6% of carbon
7211.19.90 - - - Other 0
- Not further worked than cold-rolled

(cold-reduced):
7211.23 - - Containing by weight less than 0.25%

of carbon:
7211.23.10 - - - Corrugated 0

400 mm
7211.23.90 - - - Other AECacT 0
7211.29 - - Other:
7211.29.10 - - - Corrugated 0

400 mm
7211.29.90 - - - Other 0
7211.90 - Other:
7211.90.10 - - Hoop and strip, of a width not exceeding 0

400 mm
7211.90.20 - - Corrugated, containing by weight less than 0

0.6% of carbon
7211.90.30 - - Other, of a thickness of 0.17 mm or less 0
7211.90.90 - - Other 0

of a width of less than 600 mm, clad,
plated or coated.
7212.10 - Plated or coated with tin:
7212.10.10 - - Hoop and strip, of a: width not exceeding 0

400 mm
7212.10.90 - - Other 0

protecting electrical circuits, or for making
connections to or in electrical circuits (for
example, switches, relays, fuses, surge
suppressors, plugs, sockets, lamp-holders
and other connectors, junction boxes),
for a voltage not exceeding 1,000 volts;
connectors for optical fibres, optical fibre
bundles or cables.
8536.50.50 - - Electronic AC switches consisting of 0

optically coupled input and output circuits
(insulated thyristor AC switches); electronic
switches, including temperature protected
electronic switches, consisting of a transistor
and a logic chip (chip-on-chip technology) for
a voltage not exceeding 1,000 volts;
electromechanical snap-action switches for
a current not exceeding 11 amps caHASI
8536.70.00 - Connectors for optical fibres, optical fibres

bundles or cables:
8536.70.00C - - Other
ex1 8536.70.00C Industrial articles of plastic 0
- - Connection and contact elements

for wires and cables; wafer probers:
8536.90.11 - - - Of a kind suitable for domestic use, 0

of less than 16 amps; of a kind suitable
for use in electric fans or in radio equipment
8536.90.19 - - - Other 0

wire, cable (including co-axial cable) and
other insulated electric conductors, whether
or not fitted with connectors; optical fibre
cables, made up of individually sheathed
fibres, whether or not assembled with
electric conductors or fitted with connectors.
- Other electric conductors, for a voltage

not exceeding 1,000 V:
8544.42 - - Fitted with connectors:
- - - Of a kind used for telecommunications,
for a voltage not exceeding 80 V:
8544.42.11 - - - - Telephone, telegraph and radio relay 0

cables, submarine
8544.42.19 - - - - Other 0

8702.90 - Other:

8702.90.19 - - - Other:

assembly of vehicles by participants in
the Motor Vehicle Development Program
with certificate from BOI for the assembly
of hybrid (electric and gasoline/diesel),
electric, flex-fuel (bio-ethanol and bio-diesel)
and Compressed natural gas (CNG) vehicles
8702.90.99 - - - Other: IaAHCE

8704.90 - Other:
8704.90.90 - - Other:

assembly of trucks by participants in the
certificate from BOI for assembly of hybrid
(electric and gasoline/diesel), electric,
Footnotes
April 16, 2012

INCLUDED IN THE HIGHLY SENSITIVE LIST UNDER THE ASSOCIATION OF SOUTHEAST ASIAN
NATIONS (ASEAN)-CHINA FREE TRADE AREA (ACFTA)
WHEREAS, the ASEAN Member States and the People's Republic of China ("The Parties") signed
the Framework Agreement on Comprehensive Economic Co-Operation ("Framework Agreement") on 04
November 2002 in Cambodia; cHaADC
WHEREAS, Articles 2 (a), 3 (1) and 8 (1) of the Framework Agreement reflect the Parties'
commitment to establish the ACFTA covering trade in goods by 2010 for the ASEAN 6 (Brunei
Darussalam, Indonesia, Malaysia, the Philippines, Singapore and Thailand) and China, and by 2015 for the
newer ASEAN Member States of Cambodia, Lao PDR, Myanmar and Viet Nam;
Goods (TIG) or the "TIG Agreement" was signed by the Economic Ministers of the Parties on 29
November 2004 in Vientiane, Lao PDR;
Agreement;
WHEREAS, Section 3 (iii) of Annex 2 of the TIG Agreement provides that the Parties shall reduce
the MFN rates on products in the Highly Sensitive List to not more than 50% not later than 2015 for
ASEAN 6 and China;
Highly Sensitive Lists; and
trade with other countries. HIETAc
SECTION 1. Reduction of Tariff Rates on Articles in the Highly Sensitive List. — The articles
specifically listed in the Annex hereof, as classified under Section 104 of the TCCP, as amended, shall be
subject to the rates of import duty as indicated in Column 4 of the Annex.
SECTION 2. Applicable ACFTA Rate. — For China and the ASEAN 9 (i.e., Brunei
Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Singapore, Thailand, and Viet Nam),
the applicable rate shall be the ACFTA rate subject to the submission of the proper Certificate of Origin
(CO) Form E. Pursuant to Section 1313 (a) of the TCCP, as amended, the Tariff Commission may, upon
request, issue tariff classification rulings to confirm the applicable rates of duty of particular products
subject to this section.
SECTION 3. Rates for Articles in the Annex Subject to Rules of Origin. — From the date of
effectivity of this Executive Order, all articles listed in the Annex entered into, or withdrawn from
subject to compliance with the Rules of Origin as provided for in Article 5 of the TIG Agreement.
accordingly.

publication in a newspaper of general publication.
Twelve. SHaIDE
ANNEX
ARTICLES GRANTED TARIFF CONCESSION UNDER THE HIGHLY SENSITIVE LIST OF THE
ASEAN-CHINA FREE TRADE AGREEMENT (ACFTA)
Applicable ACFTA
Hdg. AHTN 2007 Description Rate of Duty (%)
No. Starting
01 January 2015
(1) (2) (3) (4)
01.03 Live swine.
- Other:
0103.91.00 - - Weighing less than 50 kg:
0103.91.00A - - - In-Quota 30
0103.91.00B - - - Out-Quota 35
0103.92.00 - - Weighing 50 kg or more: SHADEC
0103.92.00A - - - In-Quota 30
0103.92.00B - - - Out-Quota 30
01.05 Live poultry, that is to say, fowls of the species

Gallus domesticus, ducks, geese, turkeys and
guinea fowls.
- Weighing not more than 185 g:
0105.11 - - Fowls of the species Gallus domesticus:
0105.11.90 - - - Other:
0105.11.90A - - - - In-Quota 30
0105.11.90B - - - - Out-Quota 30
- Other:
0105.94 - - Fowls of the species Gallus domesticus:
0105.94.90 - - - Other:
0105.94.90A - - - - In-Quota 30
0105.94.90B - - - - Out-Quota 40
02.03 Meat of swine, fresh, chilled or frozen.
- Fresh or chilled:
0203.11.00 - - Carcasses and half-carcasses:
0203.11.00A - - - In-Quota 30
0203.11.00B - - - Out-Quota 40
0203.12.00 - - Hams, shoulders and cuts thereof, with bone in:
0203.12.00A - - - In-Quota 30
0203.12.00B - - - Out-Quota 40
0203.19.00 - - Other:
0203.19.00A - - - Pork bellies, In-Quota 30
0203.19.00B - - - Pork bellies, Out-Quota 40
0203.19.00C - - - Fore-ends and cuts thereof, In-Quota 30
0203.19.00D - - - Fore-ends and cuts thereof, Out-Quota 40
0203.19.00E - - - Other, In-Quota 30
0203.19.00F - - - Other, Out-Quota 40
- Frozen:
0203.21.00 - - Carcasses and half-carcasses:
0203.21.00A - - - In-Quota 30
0203.21.00B - - - Out-Quota 40
0203.22.00 - - Hams, shoulders and cuts thereof, with bone in:
0203.22.00A - - - In-Quota 30
0203.22.00B - - - Out-Quota 40
0203.29.00 - - Other:
0203.29.00A - - - Pork bellies, In-Quota 30
0203.29.00B - - - Pork bellies, Out-Quota 40
0203.29.00C - - - Fore-ends and cuts thereof, In-Quota 30
0203.29.00D - - - Fore-ends and cuts thereof, Out-Quota 40
0203.29.00E - - - Other, In-Quota 30
0203.29.00F - - - Other, Out-Quota 40
02.07 Meat and edible offal, of the poultry of heading

01.05, fresh, chilled or frozen.
- Of fowls of the species Gallus domesticus:
0207.11.00 - - Not cut in pieces, fresh or chilled:
0207.11.00A - - - In-Quota 40
0207.11.00B - - - Out-Quota 40
0207.12.00A - - - In-Quota 40
0207.12.00B - - - Out-Quota 40
0207.13.00 - - Cuts and offal, fresh or chilled:
0207.13.00A - - - In-Quota 40
0207.13.00B - - - Out-Quota 40
0207.14.10 - - - Wings:
0207.14.10A - - - - In-Quota 40
0207.14.10B - - - - Out-Quota 40
0207.14.20 - - - Thighs:
0207.14.20A - - - - In-Quota 40
0207.14.20B - - - - Out-Quota 40
0207.14.30 - - - Livers: EHSADa
0207.14.30A - - - - In-Quota 40
0207.14.30B - - - - Out-Quota 40
0207.14.90 - - - Other:
0207.14.90A - - - - Mechanically deboned or separated meat 40
0207.14.90B - - - - Other, In-Quota 40
0207.14.90C - - - - Other, Out-Quota 40
- Of ducks, geese or guinea fowls:
0207.32 - - Not cut in pieces, fresh or chilled:
0207.32.10 - - - Of ducks:
0207.32.10A - - - - In-Quota 40
0207.32.10B - - - - Out-Quota 40
0207.32.20A - - - - In-Quota 30
0207.32.20B - - - - Out-Quota 40
0207.33 - - Not cut in pieces, frozen:
0207.33.10 - - - Of ducks:
0207.33.10A - - - - In-Quota 40
0207.33.10B - - - - Out-Quota 40
0207.33.20A - - - - In-Quota 40
0207.33.20B - - - - Out-Quota 40
0207.35.00 - - Other, fresh or chilled:
0207.35.00A - - - In-Quota 40
0207.35.00B - - - Out-Quota 40
0207.36 - - Other, frozen: STcDIE
0207.36.10 - - - Fatty livers:
0207.36.10A - - - - In-Quota 40
0207.36.10B - - - - Out-Quota 40
0207.36.90 - - - Other:
0207.36.90A - - - - In-Quota 40
0207.36.90B - - - - Out-Quota 40
07.01 Potatoes, fresh or chilled.
0701.90.00 - Other:
0701.90.00A - - In-Quota 35
0701.90.00B - - Out-Quota 40
07.03 Onions, shallots, garlic, leeks and other

alliaceous vegetables, fresh or chilled.
0703.10 - Onions and shallots:
- - Onions:
0703.10.11 - - - Bulbs for propagation 40
0703.10.19 - - - Other 40
- - Shallots:
0703.10.21 - - - Bulbs for propagation 40
0703.10.29 - - - Other 40
0703.20 - Garlic:
0703.20.10 - - Bulbs for propagation 40
0703.20.90 - - Other 40
07.04 Cabbages, cauliflowers, kohlrabi, kale and

similar edible brassicas, fresh or chilled. CHEIcS
0704.10 - Cauliflowers and headed broccoli:
0704.10.10 - - Cauliflowers 25
0704.10.20 - - Headed broccoli 25
0704.90 - Other:
0704.90.10 - - Cabbages 40
07.06 Carrots, turnips, salad beetroot, salsify,

celeriac, radishes and similar edible roots,
fresh or chilled.
0706.10 - Carrots and turnips:
0706.10.10 - - Carrots 40
0706.10.20 - - Turnips 20
07.11 Vegetables provisionally preserved (for example,

by sulphur dioxide gas, in brine, in sulphur water
or in other preservative solutions), but unsuitable
0711.90 - Other vegetables; mixtures of vegetables:
0711.90.10 - - Sweet corn 20
0711.90.20 - - Chillies 20
0711.90.40 - - Onions, preserved by sulphur dioxide gas 40
0711.90.50 - - Onions, preserved other than by sulphur dioxide 20

gas
0711.90.60 - - Other, preserved by sulphur dioxide gas 20
0711.90.90 - - Other 20
07.14 Manioc, arrowroot, salep, Jerusalem artichokes,
sweet potatoes and similar roots and tubers with
high starch or inulin content, fresh, chilled, frozen
or dried, whether or not sliced or in the form of
pellets; sago pith.
0714.10 - Manioc (cassava):
- - Sliced or in the form of pellets: IHaCDE
0714.10.11 - - - Dried chips 35
0714.10.19 - - - Other 35
0714.10.90 - - Other 35
0714.20.00 - Sweet potatoes 35
10.05 Maize (corn).
1005.90 - Other:
1005.90.90 - - Other:
1005.90.90A - - - In-Quota 35
1005.90.90B - - - Out-Quota 50
10.06 Rice.
1006.10.00A - - - Suitable for sowing 0
1006.10.00B - - - Other, In-Quota 50
1006.10.00C - - - Other, Out-Quota 50
1006.20.10A - - - In-Quota 50
1006.20.10B - - - Out-Quota 50
1006.20.90 - - Other:
1006.20.90A - - - In-Quota 50
1006.20.90B - - - Out-Quota 50
1006.30 - Semi-milled or wholly milled rice, whether or not

polished or glazed:
- - Fragrant rice:
1006.30.15 - - - Thai Hom Mali rice:
1006.30.15A - - - - In-Quota 50
1006.30.15B - - - - Out-Quota 50
1006.30.19 - - - Other: CIaHDc
1006.30.19A - - - - In-Quota 50
1006.30.19B - - - - Out-Quota 50
1006.30.20 - - Parboiled rice:
1006.30.20A - - - In-Quota 50
1006.30.20B - - - Out-Quota 50
1006.30.30 - - Glutinous rice (pulot):
1006.30.30A - - - In-Quota 50
1006.30.30B - - - Out-Quota 50
1006.30.90 - - Other:
1006.30.90A - - - In-Quota 50
1006.30.90B - - - Out-Quota 50
1006.40.00 - Broken rice:
1006.40.00A - - - In-Quota 50
1006.40.00B - - - Out-Quota 50
16.02 Other prepared or preserved meat, meat offal

or blood.
1602.32 - - Of fowls of the species Gallus domesticus:
1602.32.10 - - - Chicken curry, in airtight containers 40
1602.32.90 - - - Other:
1602.32.90A - - - - In airtight containers 40
1602.32.90B - - - - Other 40
- Of swine:
1602.41 - - Hams and cuts thereof:
1602.41.10 - - - In airtight containers 40
1602.41.90 - - - Other 40
1602.49 - - Other, including mixtures:
- - - Luncheon meat:
1602.49.11 - - - - In airtight containers 40
1602.49.19 - - - - Other 40
- - - Other:
1602.49.91 - - - - In airtight containers 40
1602.49.99 - - - - Other 40
17.01 Cane or beet sugar and chemically pure sucrose,

in solid form.
- Raw sugar not containing added flavouring or

colouring matter:
1701.11.00 - - Cane sugar: IcEACH
1701.11.00A - - - In-Quota 50
1701.11.00B - - - Out-Quota 50
1701.12.00 - - Beet sugar:
1701.12.00A - - - In-Quota 50
1701.12.00B - - - Out-Quota 50
- Other:
1701.91.00 - - Containing added flavouring or colouring matter:
1701.91.00A - - - Containing over 65% by dry weight of sugar, In- 50

Quota
1701.91.00B - - - Containing over 65% by dry weight of sugar, 50

Out-Quota
1701.91.00C - - - Other, In-Quota 1
1701.91.00D - - - Other, Out-Quota 1
1701.99 - - Other:
- - - Refined sugar:
1701.99.11 - - - - White:
1701.99.11A - - - - - Containing over 65% by dry weight of sugar, 50
In-Quota
1701.99.11B - - - - - Containing over 65% by dry weight of sugar, 50

Out-Quota
1701.99.11C - - - - - Other, In-Quota 1
1701.99.11D - - - - - Other, Out-Quota 1
1701.99.19 - - - - Other:
1701.99.19A - - - - - Containing over 65% by dry weight of sugar, 50

In-Quota
1701.99.19B - - - - - Containing over 65% by dry weight of sugar, 50

Out-Quota
1701.99.19C - - - - - Other, In-Quota 1
1701.99.19D - - - - - Other, Out-Quota 1
1701.99.90 - - - Other: DIcSHE
1701.99.90A - - - - In-Quota 50
1701.99.90B - - - - Out-Quota 50
23.09 Preparations of a kind used in animal feeding.
2309.90 - Other:
- - Complete feed:
2309.90.11 - - - Of a kind suitable for poultry 35
2309.90.12 - - - Of a kind suitable for swine 35
2309.90.19 - - - Other:
2309.90.19A - - - - Primate diet 3
2309.90.19B - - - - Other 35
2309.90.30 - - Other, containing meat 35
2309.90.90 - - Other 35
30.06 Pharmaceutical goods specified in Note 4 to this

Chapter.
- Other:
3006.91.00 - - Appliances identifiable for ostomy use 3
38.08 Insecticides, rodenticides, fungicides, herbicides,

anti-sprouting products and plant-growth
regulators, disinfectants and similar products,
put up in forms or packings for retail sale or as
preparations or articles (for example, sulphur-
treated bands, wicks and candles, and fly-papers).
3808.50 - Goods specified in Subheading Note 1 to this

Chapter:
- - Insecticides:
3808.50.19 - - - Other:
3808.50.19A - - - - Poison mosquito nets 3
- Other:
3808.91 - - Insecticides: AEDHST
3808.91.90 - - - Other:
3808.91.90A - - - - Poison mosquito nets 3
39.16 Monofilament of which any cross-sectional

dimension exceeds 1 mm, rods, sticks and
profile shapes, whether or not surface-worked
but not otherwise worked, of plastics.
3916.10 - Of polymers of ethylene:
3916.10.10 - - Monofilament 15
3916.10.20 - - Rods, sticks and profile shapes 15
3916.20.10 - - Monofilament 15
3916.20.20 - - Rods, sticks and profile shapes 15
3916.90 - Of other plastics:
3916.90.40 - - Of hardened proteins 15
3916.90.90 - - Other 15
39.17 Tubes, pipes and hoses, and fittings therefor (for

example, joints; elbows, flanges), of plastics.
3917.32 - - Other, not reinforced or otherwise combined

with other materials, without fittings:
3917.32.10 - - - Sausage or ham casings 3
3917.32.90 - - - Other 15
3917.33.00 - - Other, not reinforced or otherwise combined 15

with other materials, with fittings
39.18 Floor coverings of plastics, whether or not self-

adhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plastics, as defined in Note 9
to this Chapter. IAEcCT
- - Floor coverings:
3918.10.11 - - - Tiles 15
3918.10.19 - - - Other 15
3918.10.90 - - Other 15
3918.90 - Of other plastics:
- - Floor coverings:
3918.90.11 - - - Tiles, of polyethylene 15
3918.90.13 - - - Other, of polyethylene 15
3918.90.19 - - - Other 15
- - Other:
3918.90.91 - - - Of polyethylene 15
3918.90.99 - - - Other 15
39.22 Baths, shower-baths, sinks, wash-basins, bidets,

lavatory pans, seats and covers, flushing cisterns
and similar sanitary ware, of plastics.
3922.10.00 - Baths, shower-baths, sinks and wash-basins 15
3922.90 - Other:
- - Flushing water closets (lavatory pans), urinals

or flushing cisterns:
3922.90.11 - - - Parts of flushing cisterns 15
3922.90.19 - - - Other 15
3922.90.90 - - Other 15
39.23 Articles for the conveyance or packing of goods,

of plastics; stoppers, lids, caps and other
closures, of plastics.
- Sacks and bags (including cones):
3923.21 - - Of polymers of ethylene:
3923.21.10 - - - Aseptic bags reinforced with aluminium foil

(other than retort pouches):
3923.21.10A - - - - Incorporating a sealed gland, of a width of 315 3

mm or more and a length of 410 mm or more cISDHE
3923.21.10B - - - - Other 15
3923.21.90 - - - Other:
3923.21.90A - - - - Aseptic bags, incorporating a sealed gland, of 3

a width of 315 mm or more and a length of 410 mm
or more
3923.21.90B - - - - Other 15
3923.90.00 - Other 15
39.24 Tableware, kitchenware, other household articles

and hygienic or toilet articles, of plastics.
3924.10.00 - Tableware and kitchenware 15
39.25 Builders' ware of plastics, not elsewhere specified

or included.
3925.20.00 - Doors, windows and their frames and thresholds 15

for doors
3925.30.00 - Shutters, blinds (including Venetian blinds) and 15

similar articles and parts thereof
39.26 Other articles of plastics and articles of other

materials of headings 39.01 to 39.14.
3926.90 - Other:
3926.90.20 - - Fans and handscreens, frames and handles 15

therefor, and parts thereof
- - Hygienic, medical and surgical articles:
3926.90.32 - - - Plastic moulds with denture imprints 3
3926.90.39 - - - Other 3
- - Safety and protective devices:
3926.90.41 - - - Police shields 15
3926.90.42 - - - Protective masks and similar articles for use in 15

welding and similar work
3926.90.44 - - - Life saving cushions for the protection of 15
persons falling from heights IHDCcT
3926.90.45 - - - Reflected light nails 15
3926.90.49 - - - Other 15
- - Articles for industrial uses:
3926.90.53 - - - Transmission or conveyor belts or belting 15
3926.90.55 - - - Plastic J-hooks or bunch blocks for detonators 1
3926.90.59 - - - Other 15
3926.90.60 - - Poultry feeders 5
3926.90.70 - - Corset busks and similar supports for articles of 15

apparel or clothing accessories
3926.90.90 - - Other:
3926.90.90A - - - Grain storage 1
3926.90.90B - - - Other
ex1 3926.90.90B Nipple former, breastshells, nipple shields, 15

hand expression funnel, supplement nursing
system, feeder (haberman type); prayer beads;
other articles of non-rigid products; racket strings
of a length not exceeding 15 m put up for retail sale
59.04 Linoleum, whether or not cut to shape; floor

coverings consisting of a coating or covering
applied on a textile backing, whether or not cut to
shape.
5904.10.00 - Linoleum 15
63.02 Bed linen, table linen, toilet linen and kitchen linen.
6302.60.00 - Toilet linen and kitchen linen, of terry towelling or 20

similar terry fabrics, of cotton
- Other:
6302.91.00 - - Of cotton 20
63.05 Sacks and bags, of a kind used for the packing

of goods.
- Of man-made textile materials:
6305.33 - - Other, of polyethylene or polypropylene strip or

the like:
6305.33.10 - - - Knitted or crocheted 15
6305.33.20 - - - Of woven fabrics of strip or the like 15
6305.33.90 - - - Other 15
6305.39 - - Other: EAcCHI
6305.39.10 - - - Nonwoven 15
6305.39.20 - - - Knitted or crocheted 15
6305.39.90 - - - Other 15
70.03 Cast glass and rolled glass, in sheets or profiles,

whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked.
- Non-wired sheets:
7003.12 - - Coloured throughout the mass (body tinted),

opacified, flashed or having an absorbent,
7003.12.10 - - - Optical glass, not optically worked 3
7003.12.20 - - - Other, in square or rectangular shape 15

(including 1 or 2 or 3 or 4 corners cut)
7003.12.90 - - - Other 15
7003.19 - - Other:
7003.19.90 - - - Other 15
7003.20.00 - Wired sheets 15
7003.30.00 - Profiles 15

7005.10 - Non-wired glass, having an absorbent, reflecting

or non-reflecting layer:
7005.10.10 - - Optical glass, not optically worked 3
- Other non-wired glass:
7005.21 - - Coloured throughout the mass (body tinted),

opacified, flashed or merely surface ground:
7005.21.90 - - - Other 15
7005.29 - - Other: IDSaAH
7005.29.90 - - - Other 15
70.09 Glass mirrors, whether or not framed, including

rear-view mirrors.
- Other:
7009.91.00 - - Unframed 15
7009.92.00 - - Framed 15
87.03 Motor cars and other motor vehicles principally

designed for the transport of persons (other than
those of heading 87.02), including station
wagons and racing cars.
- Other vehicles, with spark-ignition internal

combustion reciprocating piston engine:
8703.23 - - Of a cylinder capacity exceeding 1,500 cc but

not exceeding 3,000 cc:
8703.23.10 - - - Ambulances 30
8703.23.20 - - - Hearses 30
8703.23.30 - - - Prison vans 30

vans), CKD:
8703.23.41 - - - - Of a cylinder capacity not exceeding 1,800 cc 30
8703.23.42 - - - - Of a cylinder capacity exceeding 1,800 cc but 30

not exceeding 2,000 cc
8703.23.43 - - - - Of a cylinder capacity exceeding 2,000 cc but 30

not exceeding 2,500 cc IaSAHC
8703.23.44 - - - - Of a cylinder capacity exceeding 2,500 cc 30
- - - Motor cars (including station wagons, SUVs

8703.23.51 - - - - Of a cylinder capacity not exceeding

1,800 cc:
8703.23.51A - - - - - Used 30a(703)
8703.23.51B - - - - - New 30
8703.23.52 - - - - Of a cylinder capacity exceeding 1,800

8703.23.52A - - - - - Used 30a(704)
8703.23.52B - - - - - New 30
8703.23.53 - - - - Of a cylinder capacity exceeding 2,000

8703.23.53A - - - - - Used 30a(705)
8703.23.53B - - - - - New 30
8703.23.54 - - - - Of a cylinder capacity exceeding 2,500 cc:
8703.23.54A - - - - - Used 30a(706)
8703.23.54B - - - - - New 30
8703.23.61 - - - - Of a cylinder capacity not exceeding 1,800 cc 30
8703.23.62 - - - - Of a cylinder capacity exceeding 1,800 cc but

8703.23.62A - - - - - Motor-homes 30
8703.23.62B - - - - - Other 30

not exceeding 2,500 cc: CcADHI
8703.23.63A - - - - - Motor-homes 30
8703.23.63B - - - - - Other 30
8703.23.64A - - - - - Motor-homes 30
8703.23.64B - - - - - Other 30
- - - Other:
8703.23.91 - - - - Of a cylinder capacity not exceeding 1,800 cc:
8703.23.91A - - - - - Motor-homes 30
8703.23.91B - - - - - Other, used 30a(707)
8703.23.91C - - - - - Other, new 30

8703.23.92A - - - - - Motor-homes 30
8703.23.92B - - - - - Other, used 30a(708)
8703.23.92C - - - - - Other, new 30

8703.23.93A - - - - - Motor-homes 30
8703.23.93B - - - - - Other, used 30a(709)
8703.23.93C - - - - - Other, new 30
8703.23.94A - - - - - Motor-homes 30
8703.23.94B - - - - - Other, used 30a(710)
8703.23.94C - - - - - Other, new 30
8703.90 - Other:
8703.90.10 - - Ambulances 30
8703.90.20 - - Hearses 30
8703.90.30 - - Prison vans 30

and sports cars, but not including vans), CKD:
8703.90.41 - - - Of a cylinder capacity not exceeding 1,800 cc 30
8703.90.42 - - - Of a cylinder capacity exceeding 1,800 cc but 30

not exceeding 2,000 cc AIHECa
8703.90.43 - - - Of a cylinder capacity exceeding 2,000 cc but 30

not exceeding 2,500 cc
8703.90.44 - - - Of a cylinder capacity exceeding 2,500 cc 30

8703.90.51 - - - Of a cylinder capacity not exceeding 1,800 cc:

imported from one or more countries for assembly
of motor vehicles by participants in the Motor
Vehicle Development Program with certificate
from BOI for the assembly of hybrid (electric and
gasoline/diesel), electric, flex-fuel (bio-ethanol
and bio-diesel) and Compressed natural gas
(CNG) vehicles
8703.90.51B - - - - Other components, parts and/or accessories 10

from BOI
8703.90.51C - - - - Other, used 30a(711)
8703.90.51D - - - - Other, new 30
8703.90.52 - - - Of a cylinder capacity exceeding 1,800 cc but


(CNG) vehicles

from BOI TICDSc
8703.90.52C - - - - Other, used 30a(712)
8703.90.52D - - - - Other, new 30
8703.90.53 - - - Of a cylinder capacity exceeding 2,000 cc but


(CNG) vehicles

from BOI
8703.90.53C - - - - Other, used 30a(713)
8703.90.53D - - - - Other, new 30
8703.90.54 - - - Of a cylinder capacity exceeding 2,500 cc:
(CNG) vehicles SIaHDA

from BOI
8703.90.54C - - - - Other, used 30a(714)
8703.90.54D - - - - Other, new 30
8703.90.60 - - Other vehicles, CKD:
8703.90.60A - - - Motor-homes; electric powered motor cars 30
8703.90.60B - - - Other 30
8703.90.90 - - Other:
8703.90.90A - - - Components, parts and/or accessories imported 10

from one or more countries for assembly of motor
vehicles by participants in the Motor Vehicle
Development Program with certificate from BOI for
the assembly of hybrid (electric and gasoline/diesel),
electric, flex-fuel (bio-ethanol and bio-diesel) and
8703.90.90B - - - Other components, parts and/or accessories 10

of motor vehicles by participants in the Motor Vehicle
Development Program with certificate from BOI
8703.90.90C - - - Other, used 30a(715)
8703.90.90D - - - Other, new 30
8703.90.90E - - - Other 30
87.11 Motorcycles (including mopeds) and cycles fitted

with an auxiliary motor, with or without side-cars;
side-cars.
8711.10 - With reciprocating internal combustion piston

engine of a cylinder capacity not exceeding 50 cc:
- - CKD:
8711.10.11 - - - Motorcycles, including mopeds and motor 30

scooters
8711.10.19 - - - Other 30
- - Other:
8711.10.91 - - - Motorcycles, including mopeds and motor 30

scooters
8711.10.99 - - - Other 30

engine of a cylinder capacity exceeding 50 cc but
not exceeding 250 cc: cCTAIE
8711.20.10 - - Motocross motorcycles 30
- - Other, CKD:
- - - Motorcycles (with or without side-cars),

including motor scooters:
8711.20.21 - - - - Of a cylinder capacity not exceeding 125 cc 30
8711.20.22 - - - - Of a cylinder capacity exceeding 125 cc but 30

not exceeding 150 cc


8711.20.30 - - - Other 30
- - Other:
- - - Motorcycles (with or without side-cars),

including motor scooters:
8711.20.41 - - - - Of a cylinder capacity not exceeding 125 cc 30



8711.20.90 - - - Other 30

engine of a cylinder capacity exceeding 250 cc but
not exceeding 500 cc:
8711.30.10 - - Motocross motorcycles 30
8711.30.20 - - Three-wheeled light vehicles of a cylinder 30

capacity not exceeding 356 cc and a payload
capacity not exceeding 350 kg EATcHD
8711.30.30 - - Other, CKD 30
8711.30.90 - - Other 30

engine of a cylinder capacity exceeding 800 cc:
8711.50.20 - - CKD 30
8711.50.90 - - Other 30
8711.90 - Other:
8711.90.40 - - Side-cars 30
8711.90.50 - - Other, CKD:
8711.90.50A - - - Mopeds; motor scooter 30
8711.90.50B - - - Other 30
8711.90.90 - - Other:
8711.90.90A - - - Components, parts and/or accessories imported 3

from one or more countries for assembly of
motorcycles by participants in the Motor Vehicle
Development Program with certificate from BOI for
the assembly of hybrid (electric and gasoline/
diesel), electric, flex-fuel (bio-ethanol and bio-
diesel) and Compressed natural gas (CNG)
vehicles
8711.90.90B - - - Other components, parts and/or accessories 3

of motorcycles by participants in the Motor Vehicle
Development Program with certificate from BOI
8711.90.90C - - - Mopeds; motor scooter 30
8711.90.90D - - - Other 30
Footnotes
(716)
March 29, 2012
REDUCING THE RATES OF DUTY ON CAPITAL EQUIPMENT, SPARE PARTS AND ACCESSORIES
IMPORTED BY BOARD OF INVESTMENTS (BOI)-REGISTERED NEW AND EXPANDING
ENTERPRISES
WHEREAS, Executive Order No. (EO) 528 (s. 2006), provided for zero percent duty on certain
articles imported by BOI-registered new and expanding enterprises for a period of five (5) years from the
date of its effectivity or until the enactment of a law amending EO 226, otherwise known as the Omnibus
Investments Code of 1987, as amended, whichever comes earlier; cTCEIS
WHEREAS, the five-year effectivity of EO 528 has expired and a law amending EO 226 remains to
be enacted;
WHEREAS, there is a need to extend zero percent duty on importation of capital equipment, spare
parts and accessories currently being enjoyed by BOI-registered enterprises located within economic zones
and freeports; cAHITS
WHEREAS, importation of capital equipment is one of the major cost burdens of business
enterprises in their start-up operations;
WHEREAS, allowing zero percent duty importation will make the Philippines more competitive in
attracting investments in the face of an increasingly competitive Asian market for foreign direct
investments; and IcaHCS
empowers the President of the Philippines, upon the recommendation of the National Economic and
Development Authority (NEDA), to increase, reduce or remove existing protective rates of import of duty.
SECTION 1. Zero Percent Duty. — Any importation of capital equipment, spare parts and
accessories by BOI-registered enterprises shall be subjected to zero percent duty, as indicated in Section 2
hereof.
SECTION 2. Coverage. — The zero percent duty shall be granted to BOI-registered new and
expanding enterprises on article or equipment classified under Chapters 40, 59, 68, 69, 70, 73, 76, 82, 83,
84, 85, 86, 87, 89, 90, 91 and 96 of the TCCP, as amended, upon issuance by the BOI of a Certificate of
Authority, provided that, the importation of machinery, equipment, spare parts and accessories shall
comply with the following conditions: HcDaAI
a. They are not manufactured domestically in sufficient quantity, of comparable quality

and at reasonable prices; and
b. They are reasonably needed and will be used exclusively by the enterprise in its
registered activity, unless prior approval of the BOI is secured.
SECTION 3. Prohibition to Sell, Transfer, or Dispose. — The BOI-registered enterprise

cannot sell, transfer or dispose of the aforementioned capital equipment, machinery, spare parts and
accessories, without prior BOI approval within five (5) years from the date of importation; otherwise, the
BOI-registered enterprise will be solidarily liable to pay twice the amount of the duty foregone or five
hundred thousand pesos (Php500,000.00), whichever is higher, without prejudice to other applicable
penalties under EO 226.
SECTION 4. Implementing Rules and Regulations (IRRs). — The BOI shall promulgate the
IRRs governing the implementation hereof. CHATcE
thereof, which are inconsistent with this EO are hereby repealed, amended or modified accordingly.
SECTION 6. Separability Clause. — If any provision of this EO is declared invalid or

SECTION 7. Effectivity Clause. — This EO shall take effect thirty (30) days following its
complete publication in a newspaper of general circulation in the Philippines and shall be availed for a
period of five (5) years from the date of effectivity of this EO or upon enactment of a law amending EO
226, otherwise known as the Omnibus Investment Code of 1987, as amended, whichever is earlier.
DONE in the City of Manila, this 29th of March, in the year of Our Lord, Two Thousand and
Twelve. HDacIT
(717)
January 13, 2014
EXECUTIVE ORDER NO. 68-A
AMENDING EXECUTIVE ORDER NO. 68 (s. 2012) WHICH ESTABLISHED THE MONETIZATION
PROGRAM OF OUTSTANDING VALUE-ADDED TAX TAX CREDIT CERTIFICATES
WHEREAS, Executive Order (EO) No. 68 (s. 2012) was issued establishing the Value-Added Tax
(VAT) Tax Credit Certificates (TCCs) Monetization Program (hereinafter referred to as the "Program") to
provide a mechanism for qualified VAT-registered persons to receive the cash equivalent of their
outstanding VAT TCCs; and
WHEREAS, in order to facilitate the implementation of the Program, promote a conducive business
environment, and raise the business credibility of the government both locally and globally, there is a need
to simplify the terms of EO No. 68.
SECTION 1. Section 1 of EO No. 68 is hereby amended to read as follows:
"Section 1. VAT TCC Monetization Program. — A monetization program is hereby adopted

in order to give all qualified VAT-registered taxpayers the full cash value of their outstanding VAT
TCCs issued as of 31 December 2012, to be verified by the Bureau of Internal Revenue (BIR) or the
Bureau of Customs (BOC), as the case may be." TaCIDS
"Section 2. Coverage. — The Program shall cover all outstanding VAT TCCs as of 31
December 2012 issued pursuant to Section 112 (A) of Republic Act (RA) No. 8424 or the National
Internal Revenue Code, as amended, and all the VAT component of drawback TCCs outstanding as of
31 December 2012 issued pursuant to Section 106 (e) of the Tariff and Customs Code of the
Philippines (TCCP), as amended. Thus, VAT TCCs may be issued in the following manner:
a. Solely issued by the BIR;
b. Solely issued by the BOC; or
c. Jointly issued with the One-Stop-Shop Inter-Agency Tax Credit and Duty
Drawback Center (DOF-OSS Center)."
"Section 3. Period of Implementation. — The monetization of outstanding VAT TCCs shall

be fully implemented not later than 30 June 2016.
All holders of VAT TCCs valid and outstanding as of 31 December 2012 who did not avail of
the monetization program shall be paid through the cash conversion mechanism presently
implemented by the BIR and which shall be implemented subsequently by the BOC."
SECTION 4. Section 4 of EO No. 68 is hereby amended to read, as follows:
"Section 4. Duties and Responsibilities. — The following departments and offices shall have
the following duties and responsibilities: ATcaHS
a. The Department of Budget and Management (DBM) shall ensure that the
funding requirement for the monetization program of outstanding VAT TCCs is
included in the over-all expenditure program of the Government and reflected
in the respective special provisions under the BIR and BOC based on a request
made by the Department of Finance (DOF) as to the outstanding amount
required to pay the cash value of the TCCs.
Thereafter, the DBM shall release the said amounts upon request of the BIR or
BOC with supporting documents, subject to pertinent budgeting, accounting
and auditing laws, rules and regulations.
b. The BIR or the BOC shall verify the outstanding VAT TCCs.
c. The Commission on Audit shall have the power and duty to examine the
recording of all transactions relative to the monetization of outstanding VAT
TCCs."
SECTION 5. Section 6 of EO No. 68 is hereby amended to read, as follows:
"Section 6. Non-issuance of VAT TCCs by BIR and BOC. — The BIR and the BOC shall no
longer issue TCCs for VAT refund, unless applied for by the VAT taxpayer, pursuant to Section 112
(A) of RA No. 8424, as amended, and Section 106 (e) of the TCCP, as amended. In which case,
taxpayers who apply for TCCs shall not be covered by the VAT TCC monetization program but may
be paid through the cash conversion mechanism."
SECTION 6. All Sections of EO No. 68 not covered by these amendments shall remain in full
force and effect.
SECTION 7. Implementing Guidelines. — The DBM, DOF, BIR and BOC shall jointly issue
one set of guidelines to implement the provisions of this Order and to provide for a streamlined cash
conversion mechanism for both BIR and BOC. The guidelines to be issued shall include the treatment for
VAT TCCs that have been enrolled in the Monetization Program pursuant to EO No. 68. DHEcCT
SECTION 8. Separability. — Should any provision of this Order be declared invalid or

DONE in the City of Manila, this 13th day of January, in the Year of Our Lord, Two Thousand and
Fourteen.
(718)
March 27, 2012
MONETIZATION PROGRAM OF OUTSTANDING VALUE-ADDED TAX (VAT) TAX CREDIT
CERTIFICATES (TCCs)
WHEREAS, Section 112 (A) of Republic Act (RA) No. 8424, otherwise known as the Tax Reform
Act of 1997, as amended, and Section 106 (e) of the Tariff and Customs Code of the Philippines (TCCP),
as amended, provides for refund of tax credits; ScCEIA
WHEREAS, the VAT TCC monetization program is a mechanism to give qualified VAT-registered
persons the cash equivalent of their outstanding VAT TCCs; and
WHEREAS, the implementation of the program promotes conducive business environment and
raises the business credibility of the government both locally and globally.
SECTION 1. VAT TCC Monetization Program. — A monetization program is hereby adopted

in order to give qualified VAT-registered taxpayers the cash equivalent of their outstanding TCCs under
the following options: aHCSTD
a. Collect in advance from a trustee bank a discounted cash value of their TCCs; or
b. Collect the full cash value of the TCCs upon a certain maturity date, to be determined
by the Bureau of Internal Revenue (BIR) or the Bureau of Customs (BOC), as the case
may be, pursuant to the implementing rules and regulations that will be issued to
implement this Executive Order.
SECTION 2. Coverage. — The VAT TCC monetization program shall cover outstanding
VAT TCCs issued pursuant to Section 112 (A) of RA 8424, as amended, and outstanding VAT component
of drawback TCCs issued pursuant to Section 106 (e) of the TCCP, as amended.
SECTION 3. Period of Implementation. — The VAT TCC monetization program will be

spread over a five-year period from 2012 to 2016. The funding requirement for this purpose shall be
included in the National Expenditure Program (NEP) for the said years. HcaATE
SECTION 4. Duties and Responsibilities. — The following departments and offices shall
have the following duties and responsibilities:
a. The Department of Budget and Management (DBM) shall ensure that the funding
requirement for the monetization program of outstanding VAT TCCs is included in the
NEP from 2012 to 2016 based on the request made by the Department of Finance
(DOF). Once approved, the DBM shall release the amounts appropriated for this
purpose in the General Appropriations Act (GAA) upon the request of DOF.
b. The DOF shall direct the BIR and the BOC to verify the outstanding VAT TCCs and,
subject to existing laws, rules and regulations, perform the following functions:
i. Provide the confirmation letter of the national government to acknowledge that

the outstanding VAT TCCs constitute an obligation of the Republic of the
Philippines; EDCTIa
ii. Favorably endorse to the national government agency concerned or to the

Bangko Sentral ng Pilipinas (BSP), as the case may be, the application to secure
the necessary financial features required in the issuance of investment
certificates to improve the net proceeds of the beneficiaries;
iii. Make arrangements with trustee bank on the requirements for the opening of a
special account; and
iv. Make available the facilities of the Bureau of Treasury (BTr), including, but not
limited to, Registry of Scripless Securities, the Automated Debt Auction
Processing System, and such other facilities as may be required for the
auctioning process in the implementation of the VAT TCC monetization
program.
c. The BIR or the BOC shall issue the Notice of Payment Schedule to VAT TCC holders
upon verification of the outstanding VAT TCCs. SCIacA
d. The Government Financial Institutions (GFIs) shall serve as trustee banks for purposes
of monetizing the outstanding VAT TCCs. A special trust account shall be established
by the GFIs for the purpose.
e. The Commission on Audit (COA) shall have the power and duty to examine the
recording of all transactions relative to the monetization of outstanding VAT TCCs.
SECTION 5. Implementing Rules and Regulations (IRRs). — The DBM, DOF, BIR and BOC
shall jointly issue the IRRs on the VAT TCC monetization program.
SECTION 6. Non-issuance of VAT TCCs by BIR and BOC. — Beginning 2012, the BIR and
the BOC shall no longer issue TCCs for VAT refund, unless applied for by the VAT taxpayer, pursuant to
Section 112 (A) of RA 8424, as amended, and Section 106 (e) of the TCCP, as amended. AEIHCS
accordingly.

publication in a newspaper of general publication.
DONE in the City of Manila, this 27th day of March, in the year of Our Lord, Two Thousand and
Twelve. ECTHIA
(719)
December 21, 2011
TRANSFERRING THE CLARK INTERNATIONAL AIRPORT CORPORATION (CIAC) FROM THE

OFFICE OF THE PRESIDENT TO THE DEPARTMENT OF TRANSPORTATION AND
COMMUNICATIONS (DOTC), MAKING CIAC AN AGENCY ATTACHED TO THE DOTC, AND
FURTHER TRANSFERRING THE SHARES OF STOCK OF CIAC
WHEREAS, CIAC was incorporated and registered with the Securities and Exchange Commission
(SEC) as a wholly-owned subsidiary of the Clark Development Corporation (CDC) pursuant to Executive
Order No. (EO) 192 (s. 1994), with the primary purpose of operating and managing the Clark Civil
Aviation Complex (CCAC); cdtai
WHEREAS, EO 360 (s. 1996) was issued making CIAC a subsidiary of the Bases Conversion and
Development Authority (BCDA), consistent with the provisions of Republic Act No. (RA) 7227, as
amended, otherwise known as the "Bases Conversion and Development Act of 1992;"
WHEREAS, EO 7 (s. 2001), authorized the merger of CIAC and CDC, with CDC as the surviving
corporation, in order that there will be effective and efficient coordination in pursuing their policies and
operations;
WHEREAS, EO 186 (s. 2003) re-established CIAC as a subsidiary of the BCDA;
WHEREAS, EO 193 (s. 2003) repealed EO 186 (s. 2003), and established CIAC as a subsidiary of
CDC;
WHEREAS, EO 341 (s. 2004) directed the Manila International Airport Authority (MIAA) to
exercise administrative supervision and control over all international airports in the Philippines, including
the Diosdado Macapagal International Airport (DMIA), which is within the CCAC;
WHEREAS, CIAC was transformed from a subsidiary of CDC to a subsidiary of BCDA and made
subject to the policy supervision of DOTC under EO 716 (s. 2008);
WHEREAS, EO 716 further provides that CIAC shall exercise jurisdiction over CCAC, which is
comprised of 2,200 hectares, as well as over the area of approximately 166.9 hectares within the Clark
Industrial Estate 5 (IE5), which is bounded on the East by the East Perimeter Wall; on the West by the
Subic-Clark-Tarlac Expressway (SCTEX) Interchange; and on the North by the SCTEX Logistics
Interchange;
WHEREAS, the CCAC is envisioned to be the Philippines' premier international airport;
WHEREAS, the DOTC is the primary policy, planning, programming, coordinating, implementing
and administrative entity in the Executive Branch in charge of the promotion, development, and regulation
of dependable and coordinated networks of transportation and communications system, as well as of the
fast, safe, efficient and reliable postal, transportation and communications services;
WHEREAS, to ensure the continued development of the CCAC, there is a need to establish clear
lines of authority and accountability by directing a specific cabinet office to exercise primary oversight
functions over the same;
WHEREAS, in order for the DOTC to effectively oversee and monitor the development of the
CCAC, there is a need to transfer administrative control and supervision over CIAC to the DOTC; and
WHEREAS, the Administrative Code of 1987 grants the President the continuing authority to
reorganize the administrative structure of the Executive Branch.
powers vested in me by the Constitution and existing laws, do hereby order:
SECTION 1. CIAC as an Attached Agency of the DOTC. — CIAC is hereby attached to the
DOTC which shall exercise administrative control and supervision over CIAC.
SECTION 2. Board of Directors. — The powers and functions of the CIAC shall be vested in
and exercised by a Board of Directors to be composed of eleven (11) members, as follows: cEISAD
Chairperson : Secretary of Transportation and Communications;
Vice Chairperson : Secretary of Tourism;
Members : General Manager, MIAA;
Director General, Civil Aviation Authority of the Philippines (CAAP); and
Seven (7) other members to be appointed by the President of the Philippines, upon
consultation with the Secretary of Transportation and Communications,
representing the equity in the capital stock of the National Government in CIAC,
provided each one of them is a Filipino citizen, of good moral character, and of
recognized competence in a relevant field, including, but not limited to civil
aviation, economics, tourism, law or engineering; Provided, however, that the
nomination and appointment of the seven (7) appointive directors shall comply
with the provisions of RA 10149, otherwise known as the "GOCC Governance Act
of 2011."
SECTION 3. Transfer of Shares of Stock and Control Over Assets and Facilities. — The
BCDA, or the entity or persons in whose names the shares of stock of CIAC are registered at present, are
hereby ordered to transfer and convey immediately to the National Government all the shares of stock of
CIAC in order for the National Government to own and hold all such shares of stock as the registered
stockholder of record and deliver all the shares in the name of the National Government to the Secretary of
Transportation and Communications on behalf of the Republic of the Philippines; Provided, however, that
any delay in the execution of such documents of transfer and conveyance of the shares of stock of the
National Government shall not, in any event, delay, hinder or deter the immediate exercise of all powers of
control and supervision over CIAC by the Secretary of Transportation and Communications, including
without limitation, the power to recommend the appointment or removal and replacement of the members
of the Board of Directors and officers of CIAC, subject to the provisions of RA 10149.
SECTION 4. Role of Departments, Bureaus, Offices, Agencies, Instrumentalities of the

Government. — The Secretary of Transportation and Communications may call upon the Department of
Finance (DOF), Department of Budget and Management (DBM), National Economic and Development
Authority (NEDA), BCDA, CDC, and any other agency of the Government for such assistance as may be
necessary or appropriate in the performance of his functions.
All heads of departments, agencies, bureaus, offices, including government-owned or -controlled

corporations, are hereby enjoined to render full assistance and cooperation to the Secretary of
Transportation and Communications and provide such information and data as may be required to carry
out his functions pursuant to this Order.
are inconsistent with this Executive Order are hereby repealed, amended or modified accordingly.

DONE in the City of Manila, this 21st day of December, in the year of Our Lord, Two Thousand
and Eleven.
(720)
October 17, 2011
MODIFYING THE NOMENCLATURE AND THE RATES OF IMPORT DUTY ON VARIOUS

PRODUCTS UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF 1978 (PRESIDENTIAL
DECREE NO. 1464), AS AMENDED
WHEREAS, the government's platform and policy pronouncements on the economy aim to stabilize
the macroeconomic situation of the country by attaining a broad-based, inclusive, and sustainable growth
in a peaceful society; IaECcH
WHEREAS, it is the policy of the government to create socio-economic conditions conducive to

growth and competitiveness of Philippine industries that will stimulate economic development and
generate, create and preserve employment opportunities;
WHEREAS, the government's commitment to achieve economic measures and policy guidelines
consistent with the promotion of domestic industries and protection of consumer welfare warrants the
recalibration of the tariff structure; and
WHEREAS, Section 401 of the Tariff and Customs Code of 1978 (Presidential Decree No. 1464),
as amended, empowers the President to increase, reduce or remove existing rates of import duty, as well as
to modify the tariff nomenclature.
powers vested in me by law, do hereby order;
SECTION 1. Rates of Import Duty. — The articles specifically listed in the Annex hereof, as
classified under Section 104 of the Tariff and Customs Code of 1978, as amended, shall be subject to the
Most-Favoured Nation (MFN) rate of import duty in accordance with the schedule indicated opposite each
article.
SECTION 2. Levy on Articles. — Upon the effectivity of this Executive Order, the articles
specifically listed in the aforesaid Annex which are entered and withdrawn from warehouses in the
Philippines for consumption shall be levied the MFN rates of import duty therein prescribed.
are inconsistent with this Executive Order are hereby repealed, amended or modified accordingly. AcSEHT

SECTION 5. Effectivity. — This Executive Order shall take effect thirty (30) days following
its complete publication in a newspaper of general circulation.
DONE in the City of Manila, this 17th day of October, in the year of Our Lord, Two Thousand and
Eleven.
(721)
September 6, 2011
AUTHORIZING THE SECRETARY OF FINANCE TO ORDER THE OPENING OF INCOME TAX

RETURNS OF SPECIFIC TAXPAYERS FOR INSPECTION TO EFFECTIVELY IMPLEMENT
REPUBLIC ACT NUMBER 10021, OTHERWISE KNOWN AS THE "EXCHANGE OF INFORMATION
ON TAX MATTERS ACT OF 2009"
WHEREAS, it is declared as the policy of the State to promote and pursue a tax environment that
contributes in sustaining favorable international investment climate and instills confidence in the adequacy
and capacity of the country's tax administration to comply with its commitments under existing
international conventions or agreements on tax matters;
WHEREAS, Republic Act (RA) No. 10021, otherwise known as the "Exchange of Information on
Tax Matters Act of 2009" was enacted on 8 March 2010 in order for the government to comply with or
commit to the internationally-agreed tax standards required for the exchange of tax information with its
tax treaty partners to help combat international tax evasion and avoidance and to help address tax concerns
that affect international trade and investment;
WHEREAS, Section 4 of RA No. 10021 amended Section 71 of RA No. 8424, otherwise known as
the "National Internal Revenue Code of 1997," by providing that income tax returns of specific taxpayers
subject of a request for exchange of information by a foreign tax authority pursuant to an international
convention or agreement on tax matters to which the Philippines is a signatory or a party thereof, shall be
open to inspection upon order of the President subject to rules and regulations as may be prescribed by the
Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue;
WHEREAS, with the enactment and approval of RA No. 10021, the government expects to receive
numerous requests for exchange of information from foreign tax authorities involving, inter alia, income
tax returns of specific taxpayers;
WHEREAS, under the doctrine of qualified political agency, except in cases when the President is
required by the Constitution or law to act personally or the exigencies of the situation demand that he acts
personally, the multifarious executive and administrative functions of the President are performed by and
through the executive departments, and the acts of the Secretaries of such departments, performed and
promulgated in the regular course of business, are presumptively the acts of the President;
WHEREAS, R.A. No. 10021 does not require that the order to open for inspection of the income
tax returns or specific taxpayers subject of a request for exchange of information by a foreign tax authority
be done personally by the President; and,
WHEREAS, to efficiently carry out the purposes and objectives of R.A. No. 10021 and in order for
the President to attend to more urgent and pressing concerns of the nation, there is a need to delegate to the
Secretary of Finance the authority to order the opening for inspection of the income tax returns of specific
taxpayers subject of a request for exchange of information by a foreign tax authority. IDAaCc
SECTION 1. Delegated Authority. — The authority to order the opening for inspection of the
income tax returns of specific taxpayers subject of a request for exchange of information by a foreign tax
authority pursuant to an international convention or agreement on tax matters to which the Philippines is a
signatory or party thereof, is hereby delegated to the Secretary of Finance.
SECTION 2. Issuance of Rules. — The specific rules and regulations that shall govern the
opening for inspection of income tax returns of specific taxpayers subject of a request for exchange of
information by a foreign tax authority shall be issued by the Secretary of Finance, upon the
recommendation of the Commissioner of Internal Revenue.
SECTION 3. Use and Confidentiality. — Any information received by a foreign tax authority
as a result of the opening for inspection of the income tax returns of specific taxpayers subject of its
request shall be treated by the authority as absolutely confidential in nature in the same manner as
information obtained by the latter under its laws and regulations and shall be disclosed only to persons or
authorities, including courts and administrative bodies, involved in the assessment or collection of, the
enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered
by such conventions or agreements. CASTDI

SECTION 5. Repealing Clause. — All orders, rules, regulations, and issuances, or parts
thereof, which are inconsistent with this Executive Order, are hereby repealed, amended, or modified
accordingly.
DONE in the City of Manila, this 6th day of September, in the year of Our Lord, Two Thousand
and Eleven.
September 6, 2011
DIRECTING THE INTEGRATION AND AUTOMATION OF GOVERNMENT FINANCIAL
MANAGEMENT SYSTEMS
WHEREAS, it is the policy of the State to adopt and implement full public disclosure if all its
transactions involving public interest and recognize the right of the people to information on matter of
public concern as embodied under Section 28, Article II and Section 7, Article III of the 1987
Constitution;
WHEREAS, the present administration subscribes to the emerging global thrust towards open
government and greater budget transparency and accords the highest priority to public sector initiatives
that promote transparency, accountability and good governance as contained in the President's Social
Contract with the Filipino people;
WHEREAS, the development of a government integrated financial management information

systems (GIFMIS) will facilitate the generation of vital information on any and all aspects of government
financial transactions that can be made accessible to the public through information technology, subject to
existing laws, and greater participation of civil society organizations in fiscal governance, as well as the
effective and efficient delivery of public services;
WHEREAS, the said integrated system will, among others, allow greater financial management and
control at the oversight and agency levels, ensure stricter compliance of the budget to appropriation laws
and corresponding rules and regulations, significantly improve Treasury cash management, and facilitate
keeping of general accounts of government and management reporting at various levels of government;
SCETHa
WHEREAS, in recognition of the critical need for such system in the government, a Memorandum
of Agreement (MOA) was entered into by and among the key oversight agencies of the government
namely, the Commission on Audit (COA), Department of Budget and Management (DBM) and the Bureau
of the Treasury (BTr)/Department of Finance (DOF) which created the Steering Committee on
Cooperation to Foster the Development of a GIFMIS and implement a Public Financial Management
(PFM) Reforms Roadmap;
WHEREAS, the GIFMIS Committee has already developed the broad strategies as embodied in a
PFM Reforms Roadmap and started to draw up preliminary action plans for the implementation of PFM
reforms in the government; and,
WHEREAS, the GIFMIS Committee, which is tasked not only to undertake development of
GIFMIS but also to implement the PFM Reforms Roadmap as well as to operationalize a Treasury Single
Account (TSA), shall be more aptly called and hereinafter referred to as the PFM Committee.
SECTION 1. Automation of the Financial Management Systems of the Key Oversight

Agencies. — The financial management systems of the three (3) key oversight agencies, i.e., COA, DBM
and DOF, shall be automated to the extent necessary and feasible and fully integrated to serve as the
backbone of the financial reporting system of the government.
SECTION 2. Deliverables of the PFM Committee. — The PFM Committee shall carry out all
necessary activities for the completion and installation of the following PFM systems within the term of
the current administration:
a) The GIFMIS which shall enable real-time, online accounting, monitoring and control of
obligations and disbursements and their direct links to cash management for more
effective financial control and accountability; ECaITc
b) A TSA that provides BTr a more effective way of cash management and rationalizing
agency bank accounts, a more economical system for cash disbursements which will
remove revenue and expenditure floats, and a more efficient reconciliation of bank
balances;
c) An efficient budget release system with predictable and streamlined allotment and cash
release programs throughout the year to support the operations of implementing
agencies based on reliable cash forecasting and programming by DBM and BTr;
d) Regular in-year reporting system on the status of budget execution, and timely year-end
audit reporting of agency financial and physical operations which will be used in the
budget preparation process, the Congressional debate on agency budgets and
performance, and the public's participation in the budget process; and,
e) Systematic recording and reporting of all liabilities of government entities including

real and contingent liabilities to enable national government to manage its financial
exposure.
SECTION 3. Authority and Functions of the PFM Committee. — The PFM Committee shall
have the following authority and functions:
a) Devise a five-year plan for the development and implementation of an integrated

financial management information system that links national government agencies with
the COA, DBM and BTr to enable the generation of comprehensive, accurate, reliable
and timely consolidated financial status reports for the oversight and the implementing
agencies;
b) Oversee, coordinate and develop integration, simplification and harmonization of the

government's financial management processes and information systems that shall cover
all transactions of government in a phased and systematic manner, and which shall
apply uniformly to all government oversight and implementing agencies to generate
reliable and accurate reports in a timely manner; IaAHCE
c) Develop and oversee the implementation of the Philippine PFM Reforms Roadmap;
d) Shepherd and champion the passage of supporting legislation needed in Congress;
e) Coordinate budgetary and donor funding to support PFM reform efforts and the
GIFMIS;
f) Provide a comprehensive report every six (6) months on all project milestone activities
and its findings and recommendations to the Office of the President through the
Development Budget Coordination Committee (DBCC); and,
g) Issue the necessary implementing policies, mechanisms and procedures to carry out the
mandate of the PFM Committee.
SECTION 4. Coverage. — All departments, bureaus, offices or agencies of the national

government, shall give full support and collaborate with the PFM Committee for the smooth and
successful formulation and implementation of the PFM reforms, especially the TSA and the GIFMIS
projects.
SECTION 5. Funding. — The PFM Committee shall develop a multi-year expenditure plan
for the implementation of the PFM Reforms Roadmap, TSA and GIFMIS. The DBM is hereby authorized
to provide funds for the requirements of the projects.

accordingly.
DONE in the City of Manila, this 6th day of September, in the year of Our Lord, Two Thousand
and Eleven. SICDAa
(722)
August 5, 2011
TEMPORARY WAIVER OF THE RECIPROCAL TARIFF TREATMENT ON CERTAIN ARTICLES TO

IMPLEMENT THE AGREEMENT BETWEEN THE REPUBLIC OF THE PHILIPPINES AND THE
REPUBLIC OF KOREA ON THE COMPENSATORY MEASURE IN RELATION TO THE DELAYED
IMPLEMENTATION OF PHILIPPINE TARIFF CONCESSIONS UNDER THE AGREEMENT ON
TRADE IN GOODS UNDER THE FRAMEWORK AGREEMENT ON COMPREHENSIVE ECONOMIC
COOPERATION AMONG THE GOVERNMENTS OF THE MEMBER COUNTRIES OF THE
ASSOCIATION OF SOUTHEAST ASIAN NATIONS AND THE REPUBLIC OF KOREA
WHEREAS, Paragraph 5 (b) (ii) of Annex 1 of the Agreement on Trade in Goods under the
Framework Agreement on Comprehensive Economic Cooperation Among the Governments of the
Member Countries of the Association of Southeast Asian Nations and the Republic of Korea (AKFTA
TIG Agreement) stipulates that ASEAN 6, which includes the Philippines, shall eliminate tariffs on at
least 90% of the tariff lines placed in the Normal Track not later than 01 January 2009. Executive Order
(EO) No. 812 (s. 2009), which implements the said provision, took effect six (6) months behind schedule
or on 07 July 2009; DETACa
WHEREAS, EO No. 638 (s. 2007) grants reciprocal tariff treatment to products in the Sensitive
Track of Parties to the AKFTA TIG Agreement;
WHEREAS, during its meeting on 17 May 2011, the National Economic and Development
Authority (NEDA) Board approved the temporary waiver of reciprocal tariff treatment on certain articles
as compensatory measure to the Republic of Korea;
WHEREAS, Note Verbale number 11 1953 dated 08 July 2011 issued by the Philippine
Department of Foreign Affairs and Note Verbale number KPH 2011-093-P dated 14 July 2011 issued by
the Embassy of the Republic of Korea shall be regarded as constituting an agreement between the two
Governments to implement the compensation package; and,
WHEREAS, Section 402 of Presidential Decree No. 1464 or the Tariff and Customs Code of 1978,
as amended, authorizes the President, upon the recommendation of NEDA, to modify import duties
(including any necessary change in classification) and other import restrictions as are required or
appropriate to carry out and promote foreign trade with other countries.
SECTION 1. Rates of Import Duty. — The articles specifically listed in the Annex hereof, as
classified under Section 104 of the Tariff and Customs Code of 1978, as amended, shall be imposed the
AKFTA rate in accordance with the schedule indicated opposite each article for a period of twelve (12)
months. The AKFTA rates so indicated shall be accorded to imports coming from parties to the AKFTA
TIG agreement subject to qualification under the Rules of Origin as provided for in the said Agreement.
The nomenclature and the rates of import duty on tariff headings not enumerated and those listed
but replaced by the symbol "XXX" shall remain in force and effect.
SECTION 2. Levy on Articles. — Upon the effectivity of this Executive Order, all articles
listed in the Annex which are entered and withdrawn from warehouses in the Philippines for consumption
shall be levied the AKFTA rates of duty for twelve (12) months, thereafter, the reciprocal tariff treatment
provided under EO No. 638 shall apply.

accordingly. SAHEIc
DONE in the City of Manila, this 5th day of August, in the year of Our Lord, Two Thousand and
Eleven.
(723)
February 28, 2011
REDUCTION AND CONDONATION OF REAL PROPERTY TAXES AND INTEREST/PENALTIES

ASSESSED ON THE POWER GENERATION FACILITIES OF INDEPENDENT POWER PRODUCERS
UNDER BUILD-OPERATE-TRANSFER CONTRACTS WITH GOVERNMENT-OWNED OR
CONTROLLED CORPORATIONS IN THE PROVINCE OF QUEZON
WHEREAS, under Republic Act No. 7160 ("Local Government Code of 1991"),
government-owned or controlled corporations ("GOCCs") engaged in the generation and transmission of
electricity enjoy a number of exemptions/privileges with respect to real property taxes, including an
assessment level of 10% on all its lands, buildings, machineries and other improvements (Sections 216 and
218), as well as an exemption for all machinery and equipment that are actually, directly and exclusively
used in the generation and transmission of electric power and machinery and equipment used for pollution
control and environmental protection (Section 234); AacCHD
WHEREAS, the Province of Quezon has taken the position that Independent Power Producers
("IPPs") in its territory which are not GOCCs are not entitled to the exemptions/privileges of GOCCs with
respect to real property taxes on their property, machinery and equipment used in the generation and
distribution of electric power, and is now poised to enforce collection of the real estate taxes from the IPPs
located in the Province;
WHEREAS, the payment of said real estate taxes by the affected IPPs, the obligation to pay some
of which have been contractually assumed by the GOCCs and/or the National Government, threatens the
financial stability of the GOCCs, the government's fiscal consolidation efforts, and the stability of energy
prices;
WHEREAS, the forcible collection of the subject real property taxes by the local government units
("LGUs") concerned will trigger massive direct liabilities on the part of NPC/PSALM, increase the cost of
electricity, and may trigger further cross-defaults, and colossal economic losses across all sectors;
WHEREAS, under Section 277 of Republic Act No. 7160, "the President of the Philippines may,
when public interest so requires, condone or reduce the real property tax and interest for any year in any
province or city or a municipality within the Metropolitan Manila Area;"
SECTION 1. All liabilities for real property tax on property, machinery and equipment
(including any special levies accruing to the Special Education Fund) actually and directly used by IPPs
for the production of electricity under Build-Operate-Transfer Contracts (whether denominated Power
Purchase Agreements, Energy Conversion Agreements or other contractual agreements) with GOCCs,
particularly the NPC and PSALM, assessed by the Province of Quezon for all years up to 2011, are hereby
reduced to an amount equivalent to the tax due if computed based on an assessment level of fifteen percent
(15%) of the fair market value of said property, machinery and equipment depreciated at the rate of two
percent (2%) per annum, less any amounts already paid by the IPPs. All fines, penalties and interest on
such deficiency real property tax liabilities are also hereby condoned and the concerned IPPs are relieved
from payment thereof.
SECTION 2. All concerned departments, agencies and instrumentalities of the government,

including GOCCs and LGUs, are hereby ordered to strictly comply with this Executive Order. HSEIAT
SECTION 3. All other rules, regulations and issuances or parts thereof which are inconsistent
with this Executive Order are hereby repealed or modified accordingly.
SECTION 4. This Executive Order shall take effect immediately.
DONE in the City of Manila, this 28th day of February, in the year of Our Lord, Two Thousand
Eleven.
February 10, 2011

UNDER THE TARIFF AND CUSTOMS CODE OF 1978 (PRESIDENTIAL DECREE NO. 1464), AS
AMENDED, IN ORDER TO IMPLEMENT THE COMMITMENTS IN THE AGREEMENT ON TRADE
IN GOODS UNDER THE FRAMEWORK AGREEMENT ON COMPREHENSIVE ECONOMIC
COOPERATION BETWEEN THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) AND
THE REPUBLIC OF INDIA
WHEREAS, the Framework Agreement Establishing a Comprehensive Economic Cooperation

between the ASEAN and the Republic of India (Framework Agreement) was signed by the Heads of
Government/State of ASEAN Member States and the Republic of India on 08 October 2003 in Bali,
Indonesia, while the Protocol to Amend the Framework Agreement on Comprehensive Economic
Cooperation between the ASEAN and the Republic of India was signed by the Economic Ministers on 13
August 2009 in Bangkok, Thailand; EaCDAT
WHEREAS, the Agreement on Trade in Goods under the Framework Agreement was signed on 24
October 2009 in Cha-am, Phetchaburi, Thailand;
WHEREAS, Parties to the Agreement on Trade in Goods share the view that the Agreement will
minimize barriers, deepen economic linkages, lower business costs, increase intra-regional trade and
investment, increase economic efficiency, create a larger market with greater opportunities, larger
economies of scale and enhance the attractiveness to capital and talent;
WHEREAS, the President of the Philippines ratified the Agreement on Trade in Goods on 27 April
2010;
WHEREAS, Article 4 of the Agreement on Trade in Goods provides that each Party shall gradually
liberalise, where applicable, applied MFN tariff rates on originating goods of the other Parties in
accordance with its schedule of tariff commitments as set out in Annex 1 thereof;
WHEREAS, Section 402 of the Tariff and Customs Code of 1978, as amended, empowers the
President of the Philippines, upon the recommendation of the National Economic and Development
Authority, to modify import duties for the promotion of foreign trade.
SECTION 1. The articles specifically listed in the Annex hereof [Articles Granted
Concessions under the ASEAN-India Free Trade Area (AIFTA)], and accompanied by the proper
Certificate of Origin (CO) Form AI shall be subject to the rates of import duty as indicated in Columns
4-19 of said Annex.
SECTION 2. For the Republic of India and the ASEAN 9. (i.e., Brunei Darussalam, Kingdom
of Cambodia, the Republic of Indonesia, Lao People's Democratic Republic, Malaysia, Union of
Myanmar, the Republic of Singapore, the Kingdom of Thailand and the Socialist Republic of Vietnam) the
applicable rate shall be the AIFTA preferential tariff, subject to the submission of the proper CO Form AI.
Pursuant to Section 1313 (a) of the Tariff and Customs Code of the Philippines, as amended, the Tariff
Commission may, upon request, issue tariff classification rulings to confirm the applicable rates of duty of
particular products covered by this Executive Order. ISTHED
SECTION 3. From the date of effectivity of this Executive Order, all articles listed in the
Annex which are entered or withdrawn from warehouses in the Philippines for domestic consumption
shall be imposed with the rates of duty therein prescribed, subject to compliance with the Rules of Origin
as provided for in Article 7 of the Agreement on Trade in Goods.
SECTION 4. Nothing in this Executive Order shall preclude the Philippines from invoking its
right of recourse to all trade remedy measures provided for in its laws, this Agreement and relevant
international agreements as an effective device against possibly injurious import surges.
SECTION 5. The provisions of this Executive Order are hereby declared separable and in the
event any of such provisions is declared invalid or unconstitutional, the other provisions, which are not
affected thereby, shall remain in force and effect.
SECTION 6. All other Presidential issuances, administrative rules and regulations, or parts
thereof, which are inconsistent with this Executive Order are hereby revoked or modified accordingly.
SECTION 7. This Executive Order shall take effect after fifteen (15) days following its
complete publication in the Official Gazette or in a newspaper of general circulation.
DONE in the City of Manila, this 10th day of February, in the year of Our Lord, Two Thousand and
Eleven. SCDaET
(724)
January 14, 2011
REDUCING THE RATES OF IMPORT DUTY ON CEMENT AND CEMENT CLINKER TO ZERO
UNDER SECTION 104 OF PRESIDENTIAL DECREE NO. 1464, OTHERWISE KNOWN AS THE
TARIFF AND CUSTOMS CODE OF 1978, AS AMENDED, AS PROVIDED FOR UNDER SECTION 3 OF
EXECUTIVE ORDER NO. 862, SERIES OF 2010
WHEREAS, Executive Order (E.O.) No. 862, issued on 19 February 2010, implemented the zero
Most-Favored-Nation (MFN) rates of duty on cement and cement clinker for six (6) months, subject to
further review; AICDSa
WHEREAS, pursuant to Section 3 of E.O. 862, series of 2010, a review was undertaken by the
Tariff and Related Matters (TRM) Committee to determine if there is a need to continue the imposition of
the zero MFN rates of duty on cement and cement clinker;
WHEREAS, reducing the MFN rates of duty on cement and cement clinker to zero would support
continued economic activity arising from the construction sector undertaking all kinds of construction
projects;
WHEREAS, the NEDA Board endorsed on 25 November 2010 on ad referendum basis the TRM
recommendation to reduce the duty on cement and cement clinker to zero for six months, subject to further
review;
as amended, empowers the President of the Republic of the Philippines to increase, reduce, or remove
existing rates of import duty, as well as to modify the form of duty and the tariff nomenclature, under
Section 104 of the Code;
SECTION 1. The articles specifically listed in the Annex hereof, as classified under Section
104 of the Tariff and Customs Code of 1978, as amended, shall be subject to the MFN rates of import duty
in accordance with the schedule indicated opposite each article.
SECTION 2. The nomenclature and the rates of import duty on tariff headings not enumerated
and those listed but represented by the symbol "XXX" shall remain in force and in effect.
SECTION 3. Upon the effectivity of this Executive Order, all articles listed in the Annex
which are entered and withdrawn from warehouses in the Philippines for consumption shall be levied the
MFN rates of duty of zero ad valorem for six (6) months, subject to further review.
SECTION 4. All Presidential issuances, administrative rules and regulations, or parts thereof,
which are contrary to or inconsistent with this Executive Order are hereby revoked or modified
accordingly.
SECTION 5. This Executive Order shall take effect immediately following its complete
publication in the Official Gazette or in a newspaper of general circulation in the Philippines. cSTHaE
DONE in the City of Manila, this 14th day of January, in the year of Our Lord, Two Thousand and
Eleven.
ANNEX
AHTN Description Rate of Duty (%)
25.23 Portland cement, aluminous cement,

slag cement, supersulphate cement and
similar hydraulic cements, whether or
not coloured or in the form of clinkers
2523.10 - Cement clinkers
2523.10.10 - - XXX
2523.10.90 - - Other 0
- Portland cement
2523.21.00 - - XXX
2523.29 - - Other
2523.29.10 - - - XXX
2523.29.90 - - - Other 0
2523.30.00 - XXX
2523.90.00 - Other hydraulic cements 0
Published in the Official Gazette, Vol. 107, No. 5, p. 394 on January 31, 2011.
(725)
January 14, 2011
REDUCING THE RATE OF IMPORT DUTY ON MILLING (FOOD) WHEAT TO ZERO UNDER
SECTION 104 OF PRESIDENTIAL DECREE NO. 1464, OTHERWISE KNOWN AS THE TARIFF AND
CUSTOMS CODE OF 1978, AS AMENDED, AS PROVIDED FOR UNDER SECTION 3 OF EXECUTIVE
ORDER NO. 863, SERIES OF 2010
WHEREAS, Executive Order 863 issued on 19 February 2010, implemented the zero
Most-Favored-Nation (MFN) rate of duty on milling (food) wheat for six (6) months, subject to further
review; cHCaIE
WHEREAS, pursuant to Section 3 of E.O. 863, series of 2010, the Tariff and Related Matters
(TRM) Committee reviewed the need to extend the imposition of the zero MFN rate of duty on milling
(food) wheat;
WHEREAS, reducing the MFN rate of duty on milling (food) wheat to zero would support efforts
to lower the cost of producing wheat flour which would help stabilize prices of bread, e.g., pandesal and
other bread products as well as noodles;
WHEREAS, the NEDA Board endorsed on 25 November 2010 on ad referendum basis the TRM
recommendation to reduce the duty on milling wheat to zero for six (6) months, subject to further review;
104 of the Tariff and Customs Code of 1978, as amended, shall be subject to the MFN rate of import duty
in accordance with the schedule indicated opposite each article.
SECTION 2. The nomenclature and the rates of import duty on tariff headings not enumerated
and those listed but represented by the symbol "XXX" shall remain in force and in effect.
SECTION 3. Upon the effectivity of this Executive Order, all articles listed in the Annex
which are entered and withdrawn from warehouses in the Philippines for consumption shall be levied the
MFN rates of duty of zero ad valorem for six (6) months, subject to further review.
SECTION 4. All Presidential issuances, administrative rules and regulations, or parts thereof,
accordingly.
publication in the Official Gazette or in a newspaper of general circulation in the Philippines. aCHcIE
Eleven.
ANNEX
AHTN Description Rate of Duty (%)
10.01 Wheat and meslin.
1001.10.00 - Durum wheat 0
1001.90 - Other:
- - Fit for human consumption:
1001.90.11 - - - XXX
1001.90.19 - - - Other 0
Published in the Official Gazette, Vol. 107, No. 5, p. 391 on January 31, 2011.
(726)
June 29, 2010
ENCOURAGING INVESTMENTS IN NEWLY CONSTRUCTED SHIPS OR BRAND NEW VESSELS IN

THE DOMESTIC SHIPPING INDUSTRY BY PROVIDING INCENTIVES THEREFOR
WHEREAS, Section 20, Article II of the Constitution declares that "(t)he State recognizes the
indispensable role of the private sector, encourages private enterprise, and provides incentives to needed
investments"; ADEHTS
WHEREAS, Presidential Decree No. 474, otherwise known as the Maritime Industry Decree of
1974, provides that the Government, through the Maritime Industry Authority (MARINA), "shall (a) adopt
and implement a practicable and coordinated Maritime Industry Development Program which shall
include, among others, the early replacement of obsolescent and uneconomic vessels, modernization and
expansion of the Philippine merchant fleet, enhancement of domestic capability for shipbuilding, repair,
and maintenance, and the development of reservoir of trained manpower; and (b) provide and help provide
the necessary (i) financial assistance to the industry through public and private financing institutions and
instrumentalities; (ii) technological assistance; and (iii) in general, a favorable climate for expansion of
domestic and foreign investments in shipping enterprise";
WHEREAS, Republic Act No. 9295, otherwise known as the "Domestic Shipping Development
Act of 2004" provides that "the Philippines needs a strong and competitive domestic merchant fleet owned
and controlled by Filipinos or by corporations at least sixty percent (60%) of the capital of which is owned
by Filipinos and manned by qualified Filipino officers and crew, which shall: (a) bridge our islands by
ensuring safe, reliable, efficient, adequate and economic passenger and cargo service; (b) encourage the
dispersal of industry and the economic development of our regional communities by ensuring the
availability of regular, reliable and efficient shipping services; (c) ensure the growth of exports by
providing necessary, competitive and economical domestic sea linkages; (d) serve as a naval and military
auxiliary in times of war and other national emergencies; and (e) function as an employment support base
for our Filipino seafarers."
WHEREAS, Republic Act No. 9295, likewise states that ''to attain the foregoing objectives, it shall
be the policy of the State to: (a) promote Filipino ownership of vessels operated under the Philippine flag;
(b) attract private capital to invest in the shipping industry by creating a healthy and competitive
investment and operating environment; (c) provide necessary assistance and incentives for the continued
growth of the Philippine domestic merchant marine fleet; (d) encourage the improvement and upgrading of
the existing domestic merchant marine fleet and Filipino crew to meet international standards; and (e)
ensure the continued viability of domestic shipping operations";
WHEREAS, from 2008 to 2009, the Philippine has been beset by more than ten (10) maritime
tragedies and mishaps resulting in the loss of lives and properties and the unprecedented pollution of the
marine environment;
WHEREAS, the "Water Transport Sector", which covers domestic, overseas, RORO shipping, and
towing and salvaging operations, is one of the sectors identified in the Investment Priorities Plan of the
Government for 2009 as a preferred area of investment; CTHaSD
WHEREAS, the growth of the national economy on a sustained basis required an efficient and
modernized water transport industry to ferry passengers and cargo in the various seaports of the
archipelago.
NOW, THEREFORE, I, GLORIA M. ARROYO, President of the Republic of the Philippines, by

1. Ship owners and operators shall be encouraged to introduce International Association of

Classification Societies (IACS) classed brand new or newly constructed vessels that are
appropriate and suitable to the weather and sea conditions of the archipelago for the purpose
of transporting passengers, cargoes or fuel/oil products into the domestic water in order to
bring about safer and more efficient sea transport and improved quality of services.
1.1. Grant of Pioneer Status:
Public interest and public convenience shall be served by granting all existing and
new ship owners and operators in the domestic trade, Pioneer Status as defined in Part
III, Specific Guidelines, Memorandum Order No. 299 dated March 30, 2009
(Investment Priorities Plan for 2009), with corresponding benefits and privileges
appurtenant thereto, if they introduce IACS classed brand new or newly constructed
vessels in their respective authorized or applied routes.
1.2 Incentives:
A domestic shipowner or operator who provides an IACS classed brand new or newly
constructed ships in the domestic trade shall be given protection of investment for a
period of six (6) years. For this purpose, the Maritime Industry Authority (MARINA)
shall only charge fifty percent (50%) of the regular fees in all application and renewal
of ship documents, licenses, certificates and permits during the period of protection
for the ship while operating in the applied or authorized routes. If a ship is newly
constructed, it can be dry docked after 5 years, not after 2 1/2 years. Newly
constructed ship refers to a ship that the shipowner contracted to built.
1.3 Priority in Issuance of Certificate of Public Convenience (CPC):
Shipowner or operator who is granted a Pioneer Status under this Executive Order
shall likewise be given priority in the issuance of CPC by MARINA in any route it
proposes to operate whether said route has an existing ship operator or not. MARINA
shall promptly and without delay issue all request for issuance of ships documents,
certificates, importation permits and licenses within ten (10) working days. ADcHES
1.4 Route Protection:
In order for the shipowner or operator to pay its loan and to protect its investments, a
moratorium on the deployment of additional bottoms should be imposed by MARINA
on any routes where brand new or newly constructed IACS classed ships have been
deployed.
1.5 Provision for Special Ramp/Berth Facility:
The brand new or newly constructed IACS classed ships shall be given special ramp
or berthing facility in any port by the Philippine Ports Authority (PPA) depending on
the need of said brand new or newly constructed ships with no extra cost to the
shipowner or operator.
1.6 Exemption from Value-Added-Tax (VAT) and other Import Duties and Taxes
pursuant to R.A. 9295 and Memorandum Order No. 299 dated March 30, 2009:
To ensure the continued viability and to encourage investments in brand new or

newly constructed ships, shipowners or operators shall be exempt from payment of
VAT and other import duties and taxes on the importation of brand new or newly
constructed IACS classed ships including importation of life-saving equipment, safety
and rescue equipment, communication and navigational safety equipment, cargo
handling equipment, and steel plates and other metal plates including marine grade
aluminum plates used for transport operations.
2. All government departments, offices, agencies, or instrumentalities, including

government-owned or controlled corporations, such as the Board of Investments, Bureau of
Internal Revenue, Bureau of Customs, Bureau of Fisheries and Aquatic Resources, Bureau
of Plant Industry, Bureau of Animal Industry, National Quarantine Office, Philippine Ports
Authority, Philippine Navy, and the Philippine National Police, are hereby ordered to assist
and coordinate with MARINA in the implementation of this Executive Order.
3. This Executive Order revokes or amends all other executive issuances or any provision
thereof inconsistent with this Executive Order. The MARINA is hereby directed to issue the
appropriate rules and regulations to implement this Executive Order within sixty (60) days
from its effectivity.
4. This Executive Order shall take effect fifteen (15) days after its publication in a newspaper
of general circulation. cTESIa
DONE in the City of Manila, this 29th day of June, in the year of Our Lord, Two Thousand and
Ten.
Published in the Official Gazette, Vol. 106, No. 34, p. 4652 on August 23, 2010.
(727)
June 29, 2010
MODIFYING THE RATES OF IMPORT DUTY ON CERTAIN IMPORTED ARTICLES AS PROVIDED

FOR UNDER THE TARIFF AND CUSTOMS CODE OF 1978, AS AMENDED IN ORDER TO
IMPLEMENT THE AMENDED TARIFF REDUCTION SCHEDULE ON MOTOR VEHICLES AND
COMPONENTS, PARTS AND/OR ACCESSORIES UNDER EXECUTIVE ORDER 767 SERIES OF 2008
UNDER THE AGREEMENT BETWEEN THE REPUBLIC OF THE PHILIPPINES AND JAPAN FOR AN
ECONOMIC PARTNERSHIP
WHEREAS, Chapter 2 of the Agreement between the Republic of the Philippines and Japan covers
Trade in Goods (TIG) Chapter;
WHEREAS, Article 18.2 of the TIG Chapter of the Agreement provides that:
"On the request of either party, the Parties shall negotiate on issues such as improving
market access conditions on originating goods designated for negotiation in the Schedule in Annex
1, in accordance with the terms and conditions set out in such Schedule."
WHEREAS, Executive Order (EO) 767 (MODIFYING THE RATES OF DUTY ON CERTAIN
IMPORTED ARTICLES AS PROVIDED FOR UNDER THE TARIFF AND CUSTOMS CODE OF THE
1978, AS AMENDED, IN ORDER TO IMPLEMENT THE COMMITMENT TO REDUCE TARIFF
RATES ON CERTAIN PRODUCTS INCLUDED IN THE AGREEMENT BETWEEN THE REPUBLIC
OF THE PHILIPPINES AND JAPAN FOR ECONOMIC PARTNERSHIP) was signed on 07 November
2008;
WHEREAS, pursuant to Section 3 of EO 767, the rates of duty of certain products represented with
symbol "S" as indicated in the Notes for Schedule of the Philippines under the Agreement shall be subject
to negotiations in year 2009;
WHEREAS, the National Economic and Development Authority (NEDA) Board during its meeting
on 22 June 2010 approved the tariff reduction schedule on motor vehicles and components, parts and/or
accessories;
as amended, empowers the President of the Republic of the Philippines, upon the recommendation of the
NEDA, to modify import duties for the promotion of foreign trade;
NOW, THEREFORE, I, GLORIA MACAPAGAL-ARROYO, President of the Republic of the
Philippines, pursuant to the powers vested in me under Section 402 of the Tariff and Customs Code of
1978, as amended, do hereby order:
SECTION 1. The articles specifically listed in the Annex (Articles Granted Concessions under
the Agreement) hereof, as classified under Section 104 of the Tariff and Customs Code of 1978, as
amended, shall be subject to the rates of duty in accordance with the schedule indicated in Columns 3 to 6
of said Annex. The rates of duty so indicated shall be accorded to imports coming from Japan as a Party to
the Agreement.
Annex which are entered or withdrawn from warehouses in the Philippines for consumption shall be
imposed the rates of duty therein prescribed subject to compliance with the Rules of Origin as provided
for in the Agreement.
right of recourse to all trade remedy measures provided for in its law, this Agreement and relevant
international agreements as an effective device against import surges.
affected thereby, remain in force and effect.
SECTION 5. All presidential issuances, administrative rules and regulations, or parts thereof,
which are inconsistent with this Executive Order are hereby revoked or modified accordingly.
publication in the Official Gazette or in a national newspaper of general circulation.
Ten.
ANNEX
Articles Granted Concessions under the Japan-Philippines Economic Partnership Agreement (JPEPA)
Applicable JPEPA Rates of Duty

AHTN Code 11
2007 Description December Starting 1 January of
2008 2009 2010 2011-2018
(1) (2) (3) (4) (5) (6)
87.02 Motor vehicles for the transport

of ten or more persons,
including the driver.
8702.10 - With compression-ignition

internal combustion piston
- - CKD:
8702.10.11 - - - Of a gross vehicle weight of
less than 6 t:
8702.10.11A - - - - Motor vehicles of a g.v.w. 19 a 15 15 0
not exceeding 5 t for the
transport of less than 16
persons; buses designed
specially for use in airports of
a g.v.w. not exceeding 5 t for
or more; other motor vehicles,
other than motor buses of a
g.v.w. not exceeding 5 t for
the transport of 30 persons or
more
8702.10.11B - - - - Other 19 a 15 15 0
exceeding 18 t but not
exceeding 24 t:
8702.10.13A - - - - Motor buses for the transport 19 a 15 15 0
of less than 16 persons;
buses designed specially for
use in airports for the
transport of 30 persons or more.
8702.10.13B - - - - Other 19 a 15 15 0
exceeding 24 t:
8702.10.14A - - - - Motor vehicles for the 19 a 15 15 0
persons; motor vehicles for
more other than motor buses.
8702.10.14B - - - - Other 19 a 15 15 0
- - Other:
less than 6 t:
8702.10.21A - - - - Buses designed specially for 19 a 15 15 0
use in airports of a g.v.w. not
exceeding 5 t, used
8702.10.21B - - - - Other buses designed 19 a 15 15 0
specially for use in airports, used
8702.10.21C - - - - Motor vehicles of a g.v.w. not 19 a/b 15 b 15 b 0b
exceeding 5 t for the transport
of less than 16 persons,
used; motor vehicles of a
g.v.w. not exceeding 5 t for
more other than motor buses,
used.
8702.10.21D - - - - Other, used 19 a/b 15 b 15 b 0b
8702.10.21E - - - - Motor vehicles of a g.v.w. not 19 a 15 15 0
of less than 16 persons, new;
buses designed specially for
use in airports of a g.v.w. not
of 30 persons or more, new;
other motor vehicles, other
than motor buses, of a g.v.w.
not exceeding 5 t for the
transport of 30 persons or
more, new
8702.10.21F - - - - Other, new 19 a 15 15 0
at least 6 t but not exceeding
18 t:
8702.10.22A - - - - Buses specifically designed 14 c 10 10 0
for use in airports of a g.v.w.
of 6 t, used
8702.10.22B - - - - Other buses specifically 14 c 10 10 0
designed for use in airports
of a g.v.w. of 6 t, used
8702.10.22C - - - - Other motor buses of a gross 14 c/d 10 d 10 d 0d
vehicle weight exceeding 6 t
but not exceeding 12 t for the
persons, used
8702.10.22D - - - - Other motor buses of a gross 14 c/d 10 d 10 d 0d
vehicle weight of 6 t for the
persons, used; 6 t but not
exceeding 12 t for the
more, used
8702.10.22E - - - - Other motor buses of a gross 14 c 10 10 0
vehicle weight of exceeding
12 t but not exceeding 18 t
for the transport of less than
16 persons, used
8702.10.22F - - - - Other motor buses of a gross 14 c 10 10 0
vehicle weight of exceeding
8702.10.22G - - - - Other, used 14 b/c 10 b 10 b 0b
8702.10.22H - - - - Other motor buses for the 14 c 10 10 0
persons, new; buses
designed specially for use in
airports for the transport of
30 persons or more, new
8702.10.22I - - - - Other, new 14 c 10 10 0
exceeding 24 t:
used; buses designed
specially for use in airports
for the transport of 30
persons or more, used
8702.10.23B - - - - Other motor buses, used 19 a 15 15 0
8702.10.23C - - - - Other, used 19 a/b 15 b 15 b 0b
8702.10.23D - - - - Motor buses for the transport 19 a 15 15 0
new; buses designed
specially for use in airports
for the transport of 30
8702.10.23E - - - - Other, new 19 a 15 15 0
exceeding 24 t:
used; buses designed
specially for use in airports for
more, used
8702.10.24B - - - - Other motor buses, used 19 a 15 15 0
8702.10.24C - - - - Other motor vehicles for the 19 a/b 15 b 15 b 0b
more but less than 30, used
8702.10.24D - - - - Other, used 19 a/b 15 b 15 b 0b
8702.10.24E - - - - Other motor vehicles for the 19 a 15 15 0
more but less than 30, new;
other motor buses other than
for airport use for the
more, new
8702.10.24F - - - - Other, new 19 a 15 15 0
8702.90 - Other:
- - For the transport of 30 persons
or more and designed specially
for use in airports:
8702.90.11 - - - CKD 19 a 15 15 0
8702.90.19 - - - Other:
8702.90.19A - - - - Components, parts and/or 0 0 0 0
accessories imported from
one or more countries for
assembly of vehicles by
participants in the Motor
Vehicle Development
Program with certificate from
BOI for the assembly of
hybrid (electric and
gasoline/diesel), electric, flex-
fuel (bio-ethanol and bio-
diesel) and Compressed
natural gas (CNG) vehicles
8702.90.19B - - - - Other components, parts 0 0 0 0
and/or accessories imported
from one or more countries
for assembly of vehicles by
Vehicle Development
BOI
8702.90.19C - - - - Other, used 19 a 15 15 0
8702.90.19D - - - - Other, new 19 a 15 15 0
- - Other:
8702.90.91 - - - CKD:
8702.90.91A - - - - Motor vehicles for the 19 a 15 15 0
persons; other motor buses
other than for airport use for
or more
8702.90.91B - - - - Other 19 a 15 15 0
8702.90.99 - - - Other:
assembly of vehicles by
Vehicle Development
BOI for the assembly of
hybrid (electric and
gasoline/diesel), electric,
flex-fuel (bio-ethanol and
bio-diesel) and Compressed
for assembly of vehicles by
Vehicle Development
BOI
8702.90.99C - - - - Motor buses of a gross 19 a/d 15 d 15 d 0d
vehicle weight of 6 t but not
8702.90.99D - - - - Motor buses of a gross 19 a 15 15 0
vehicle exceeding 12 t, used
8702.90.99E - - - - Other, used 19 a/b 15 b 15 b 0b
8702.90.99F - - - - New 19 a 15 15 0
87.03 Motor cars and other motor

vehicles principally designed
for the transport of persons
(other than those of heading
87.02), including station wagons
and racing cars.
- Other vehicles, with spark-
ignition internal combustion
reciprocating piston engine:
8703.24 - - Of a cylinder capacity
exceeding 3,000 cc:
8703.24.10 - - - Ambulances:
8703.24.10A - - - - Exceeding 4,000 cc 30 30 0 0
8703.24.10B - - - - Other 30 30 0 0
8703.24.20 - - - Hearses 30 30 0 0
8703.24.30 - - - Prison vans:
8703.24.30A - - - - Exceeding 4,000 cc 30 30 0 0
8703.24.30B - - - - Other 30 30 0 0
8703.24.40 - - - Motor cars (including station 30 30 0 0
wagons, SUVs and sports
cars, but not including vans),
CKD
other:
8703.24.50A - - - - Used 30 b 30 b 0b 0b
8703.24.50B - - - - New 30 30 0 0
8703.24.60A - - - - Motor homes 30 30 0 0
8703.24.60B - - - - Other 30 30 0 0
8703.24.90 - - - Other:
8703.24.90A - - - - Motor homes 30 30 0 0
8703.24.90B - - - - Other, used 30 b 30 b 0b 0b
8703.24.90C - - - - Other, new 30 30 0 0
- Other vehicles, with
compression-ignition internal
combustion piston engine (diesel
or semi-diesel):
8703.33 - - Of a cylinder capacity
exceeding 2,500 cc:
8703.33.10 - - - Ambulances
ex2 8703.33.10 Of a cylinder capacity 30 30 0 0
exceeding 3,000 cc
8703.33.20 - - - Hearses
exceeding 3,000 cc
8703.33.30 - - - Prison vans
exceeding 3,000 cc
CKD:
8703.33.42 - - - - Of a cylinder capacity 30 30 0 0
exceeding 3,000 cc
other:
8703.33.52 - - - - Of a cylinder capacity
exceeding 3,000 cc:
8703.33.52A - - - - - Used 30 b 30 b 0b 0b
8703.33.52B - - - - - New 30 30 0 0
8703.33.60A - - - - Motor-homes
ex2 8703.33.60A Of a cylinder capacity 30 30 0 0
exceeding 3,000 cc
8703.33.60B - - - - Used
ex2 8703.33.60B Of a cylinder capacity 30 30 0 0
exceeding 3,000 cc
8703.33.90 - - - Other:
8703.33.90A - - - - Motor-homes
ex2 8703.33.90A Of a cylinder capacity 30 30 0 0
exceeding 3,000 cc
8703.33.90B - - - - Other, used
ex2 8703.33.90B Of a cylinder capacity 30 b 30 b 0b 0b
exceeding 3,000 cc
8703.33.90C - - - - Other, new
ex2 8703.33.90C Of a cylinder capacity 30 30 0 0
exceeding 3,000 cc
8703.90 - Other:
- - Motor cars (including station
8703.90.51 - - - Of a cylinder capacity not
exceeding 1,800 cc:
assembly of motor vehicles
by participants in the Motor
Vehicle Development
BOI for assembly of hybrid
(electric and gasoline/diesel),
electric, flex-fuel (bio-ethanol
and bio-diesel) and
Compressed natural gas
(CNG) vehicles
for assembly of motor
vehicles by participants in
the Motor Vehicle
Development Program with
certificate from BOI
8703.90.52 - - - Of a cylinder capacity
exceeding 1,800 cc but not
exceeding 2,000 cc:
Vehicle Development
(electric and
the Motor Vehicle
exceeding 2,000 cc but not
exceeding 2,500 cc:
Vehicle Development
(electric and
the Motor Vehicle
exceeding 2,500 cc:
Vehicle Development
(electric and
the Motor Vehicle
8703.90.90 - - Other:
8703.90.90A - - - Components, parts and/or 0 0 0 0
accessories imported from one
or more countries for assembly
of motor vehicles by
Vehicle Development Program
with certificate from BOI for
assembly of hybrid (electric
and gasoline/diesel), electric,
flex-fuel (bio-ethanol and bio-
8703.90.90B - - - Other components, parts 0 0 0 0
from one or more countries for
assembly of motor vehicles by
with certificate from BOI
87.04 Motor vehicles for the transport

of goods.
- Other, with compression-ignition
- - - CKD:
8704.21.19 - - - - Other:
8704.21.19A - - - - - Refuse collection vehicles 29 e 20 20 0
having a refuse
compressing device;
tanker vehicles; motor
vehicles designed for the
transport of concrete or
cement in bulk; ordinary
lorries (trucks)
8704.21.19B - - - - - Other 29 e 20 20 0
- - - Other:
8704.21.22 - - - - Refuse collection vehicles 29 e 20 20 0
having a refuse compressing
device
8704.21.23 - - - - Tanker vehicles 29 e 20 20 0
8704.21.29 - - - - Other:
8704.21.29A - - - - - Designed for the transport 29 e 20 20 0
of concrete or cement in
bulk
8704.21.29B - - - - - Ordinary lorries (trucks) 29 d/e 20 d 20 d 0d
with a g.v.w. of 2.5 t but
not exceeding 5 t, used
8704.21.29C - - - - - Other ordinary lorries 29 b/e 20 b 20 b 0b
(trucks), used
8704.21.29D - - - - - Other, used 29 b/e 20 b 20 b 0b
8704.21.29E - - - - - Other ordinary lorries 29 e 20 20 0
(trucks), new
8704.21.29F - - - - - Other, new 29 e 20 20 0
8704.22 - - G.v.w exceeding 5 t but not
exceeding 20 t:
- - - - CKD:
8704.22.19 - - - - - Other:
8704.22.19A - - - - - - Refuse collection vehicles 29 e 20 20 0
having a refuse
compressing device;
cement in bulk
8704.22.19B - - - - - - Other 29 e 20 20 0
8704.22.22 - - - - - Refuse collection vehicles 29 e 20 20 0
having a refuse
compressing device
8704.22.23 - - - - - Tanker vehicles 29 e 20 20 0
8704.22.29 - - - - - Other:
8704.22.29A - - - - - - Designed for the transport 29 e 20 20 0
bulk
8704.22.29B - - - - - - Ordinary lorries (trucks), 29 d/e 20 d 20 d 0d
used
8704.22.29C - - - - - - Other, used 29 b/e 20 b 20 b 0b
8704.22.29D - - - - - - Other, new 29 e 20 20 0
exceeding 20 t:
- - - - CKD:
8704.22.39 - - - - - Other
8704.22.39A - - - - - - Refuse collection vehicles 19 a 15 15 0
having a refuse
compressing device;
tanker vehicles; and motor
cement in bulk
8704.22.39B - - - - - - Other 19 a 15 15 0
- - - - Other:
8704.22.42 - - - - - Refuse collection vehicles 19 a 15 15 0
having a refuse
compressing device
8704.22.43 - - - - - Tanker vehicles 19 a 15 15 0
8704.22.49 - - - - - Other:
8704.22.49A - - - - - - Designed for the transport 19 a 15 15 0
bulk, used
8704.22.49B - - - - - - Ordinary lorries (trucks), 19 a 15 15 0
used
8704.22.49C - - - - - - Other, used 19 a/b 15 b 15 b 0b
8704.22.49D - - - - - - Other, new 19 a 15 15 0
8704.23 - - G.v.w. exceeding 20 t:
- - - - CKD:
8704.23.19 - - - - - Other:
having a refuse
compressing device;
cement in bulk
8704.23.19B - - - - - - Other 19 a 15 15 0
- - - - Other:
having a refuse
compressing device
8704.23.29 - - - - - Other:
bulk.
8704.23.29B - - - - - - Ordinary lorries (trucks) 19 a 15 15 0
with a g.v.w. of 20 t but not
8704.23.29D - - - - - - Other, new 19 a 15 15 0
- - - - CKD:
8704.23.39 - - - - - Other
having a refuse
compressing device;
cement in bulk
8704.23.39B - - - - - - Other 19 a 15 15 0
- - - - Other:
having a refuse
compressing device
bulk.
with a g.v.w. exceeding
24 t, used
8704.23.49D - - - - - - Other, new 19 a 15 15 0
- Other, with spark-ignition
engine:
- - - CKD:
8704.31.19 - - - - Other:
8704.31.19A - - - - - Other vans, pick-up trucks 29 e 20 20 0
and similar vehicles;
8704.31.19B - - - - - Other 29 e 20 20 0
- - - Other:
8704.31.22 - - - - Refuse collection vehicles 29 e 20 20 0
having a refuse compressing
device
8704.31.23 - - - - Tanker vehicles 29 e 20 20 0
8704.31.29 - - - - Other:
8704.31.29A - - - - - Designed for the transport 29 e 20 20 0
bulk; three-wheeled light
trucks of a cylinder capacity
not exceeding 356 cc and a
payload capacity not
exceeding 350 kg
8704.31.29B - - - - - Ordinary lorries (trucks) 29 d/e 20 d 20 d 0d
with a g.v.w. of 2.5 t but not
exceeding 5 t, used
8704.31.29C - - - - - Other vans, pick-up trucks 29 b/e 20 b 20 b 0b
and similar vehicles and
ordinary lorries (trucks),
used
8704.31.29D - - - - - Other, used 29 b/e 20 b 20 b 0b
8704.31.29E - - - - - Other vans, pick-up trucks 29 e 20 20 0
and similar vehicles, new;
ordinary lorries (trucks),
new
8704.31.29F - - - - - Other, new 29 e 20 20 0
8704.32 - - G.v.w. exceeding 5 t:
- - - - CKD:
8704.32.19 - - - - - Other:
8704.32.19A - - - - - - Refuse collection vehicles 29 e 20 20 0
having a refuse
compressing device;
lorries (trucks)
8704.32.19B - - - - - - Other 29 e 20 20 0
- - - - Other:
8704.32.22 - - - - - Refuse collection vehicles 29 e 20 20 0
having a refuse
compressing device
8704.32.23 - - - - - Tanker vehicles 29 e 20 20 0
8704.32.29 - - - - - Other:
8704.32.29A - - - - - - Designed for the transport 29 e 20 20 0
bulk
8704.32.29B - - - - - - Ordinary lorries (trucks) 29 d/e 20 d 20 d 0d
with a g.v.w. exceeding 5 t
8704.32.29C - - - - - - Other, used 29 b/e 20 b 20 b 0b
8704.32.29D - - - - - - Ordinary lorries (trucks) 29 e 20 20 0
with a g.v.w. exceeding 5 t
but not exceeding 6 t, new
8704.32.29E - - - - - - Other, new 29 e 20 20 0
exceeding 20 t:
- - - - CKD:
8704.32.39 - - - - - Other
having a refuse
compressing device;
lorries (trucks) for g.v.w.
exceeding 10 t
8704.32.39B - - - - - - Other 19 a 15 15 0
- - - - Other:
having a refuse
compressing device
8704.32.49 - - - - - Other:
bulk
8704.32.49D - - - - - - Ordinary lorries (trucks), 19 a 15 15 0
new
8704.32.49E - - - - - - Other, new 19 a 15 15 0
exceeding 24 t:
- - - - CKD:
8704.32.59 - - - - - Other:
having a refuse
compressing device;
lorries (trucks)
8704.32.59B - - - - - - Other 19 a 15 15 0
- - - - Other:
8704.32 62 - - - - - Refuse collection vehicles 19 a 15 15 0
having a refuse
compressing device
8704.32.69 - - - - - Other:
bulk
new
8704.32.69E - - - - - - Other, new 19 a 15 15 0
- - - G.v.w exceeding 24 t:
- - - - CKD:
8704.32.79 - - - - - Other:
having a refuse
compressing device;
lorries (trucks)
8704.32.79B - - - - - - Other 19 a 15 15 0
- - - - Other:
having a refuse
compressing device
8704.32.89 - - - - - Other:
bulk
8704.32.89B - - - - - - Ordinary lorries (trucks), 19 a 15 15 0
used
new
8704.32.89E - - - - - - Other, new 19 a 15 15 0
8704.90 - Other:
8704.90.10 - - CKD 29 e 20 20 0
8704.90.90 - - Other:
of trucks by participants in the
Motor Vehicle Development
(electric and gasoline/diesel),
electric, flex-fuel (bio-ethanol
and bio-diesel) and
Compressed natural gas
(CNG) vehicles
assembly of trucks by
8704.90.90C - - - Ordinary lorries of a g.v.w. of 29 d/e 20 d 20 d 0d
2.5-6 t, used
8704.90.90D - - - Ordinary lorries of a g.v.w. 29 e 20 20 0
exceeding 6 t, used
8704.90.90E - - - Other, including lorries of a 29 b/e 20 b 20 b 0b
g.v.w. of less than 2.5 t, used
8704.90.90F - - - Other, new 29 e 20 20 0
87.11 Motorcycles (including mopeds)

and cycles fitted with an
auxiliary motor, with or without
side-cars; side-cars.
8711.90 - Other:
8711.90.90 - - Other:
of motorcycles by participants
in the Motor Vehicle
certificate from BOI for
assembly of hybrid (electric
and gasoline/diesel), electric,
flex-fuel (bio-ethanol and bio-
natural gas (CNG) vehicles.
assembly of motorcycles by
a 17% on the day following the entry into force of the Agreement.
b Importation is prohibited under EO 156. Subject to negotiation under Article 27 of the Agreement.
c 12% on the day following the entry into force of the Agreement.
d Importation requires prior authorization from the Department of Trade and Industry/Bureau of Import Services.
e 23% on the day following the entry into force of the Agreement.
(728)
June 22, 2010
MODIFYING THE NOMENCLATURE AND THE RATES OF IMPORT DUTY ON CERTAIN IRON
AND STEEL PRODUCTS UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF 1978
(PRESIDENTIAL DECREE NO. 1464), AS AMENDED
WHEREAS, Executive Order No. 375, issued on 22 October 2004, provides for the increase in the
rates of duty on certain iron and steel products to set up an enabling environment for the local iron and
steel industry to attain international competitiveness; cADSCT
WHEREAS, the domestic production of hot-rolled coils (HRC) and cold-rolled coils (CRC) has not
been sustained as required under EO 375;
WHEREAS, the elimination of the rates of duty will ensure adequate supply of quality and
competitively-priced HRC and CRC needed in the production of roofing materials and other construction
products to support the housing industry, which is identified as one of the main drivers of the Philippine
economy;
WHEREAS, the NEDA Board during its meeting on 25 May 2010 approved the reduction in duty
of HRC and CRC products;

Philippines, by virtue of the powers vested in me by law, do hereby order:
104 of the Tariff and Customs Code of 1978, as amended, shall be subject to the Most-Favoured-Nation
(MFN) rate of import duty in accordance with the schedule indicated opposite each article.
SECTION 2. The rates of import duty on tariff headings and subheadings not enumerated and
those listed but represented by the symbol "x x x" shall remain in force and effect.
SECTION 3. Upon the effectivity of this Executive Order, all articles specifically listed in the
aforesaid "Annex" which are entered and withdrawn from warehouses in the Philippines for consumption
shall be levied the MFN rates of duty as indicated therein.
SECTION 4. The rates of duty on articles listed in the Annex shall be reverted to 7% MFN
tariff rate once the domestic production of HRC and CRC has been sustained as determined by the Board
of Investments and approved by the Committee on Tariff and Related Matters.
thereof, which are inconsistent or contrary with this Executive Order are hereby revoked or modified
accordingly. SECATH
SECTION 6. This Executive Order shall take effect fifteen (15) days following its complete
publication in the Official Gazette or in a newspaper of general circulation in the Philippines.
DONE in the City of Manila, this 22nd day of June, in the year of Our Lord, Two Thousand and
Ten.
ANNEX
Hdg. AHTN Code MFN

No. 2007 Description Rate of Duty
(%)
72.08 Flat-rolled products of iron or non-alloy steel, of a

width of 600 mm or more, hot-rolled, not clad,
plated or coated.
7208.10.00 - In coils, not further worked than hot-rolled, with 0*
patterns in relief
- Other, in coils, not further worked than hot-rolled,
pickled:
7208.25.10 - - - Coils for re-rolling 0*
7208.25.90 - - - Other 0*
7208.26.00 - - Of a thickness of 3 mm or more but less than 4.75 mm 0*
7208.27.00 - - Of a thickness of less than 3 mm 0*
- Other, in coils, not further worked than hot-rolled:
7208.36.00 - - Of a thickness exceeding 10 mm 0*
7208.37.00 - - Of a thickness of 4.75 mm or more but not 0*
exceeding 10 mm
7208.40.00 - Not in coils, not further worked than hot-rolled, with 0*
patterns in relief
- Other, not in coils, not further worked than hot-rolled:
7208.51.00 - - Of a thickness exceeding 10 mm 0*
exceeding 10 mm
7208.90.00 - Other 0*

width of 600 mm or more, cold-rolled (cold-reduced),
not clad, plated or coated.
- In coils, not further worked than cold-rolled (cold-
reduced):
7209.15.00 - - Of a thickness of 3 mm or more 0*
7209.16.00 - - Of a thickness exceeding 1 mm but less than 3 mm 0*
exceeding 1 mm
7209.18.10 ---xxx
7209.18.20 - - - Containing by weight less than 0.6% of carbon 0*
and of a thickness of 0.17 mm or less ITcCaS
7209.18.90 - - - Other 0*
- Not in coils, not further worked than cold-rolled (cold-
reduced):
7209.25.00 - - Of a thickness of 3 mm or more 0*
7209.26.00 - - Of a thickness exceeding 1 mm but less than 3 mm 0*
exceeding 1 mm
7209.28.10 - - - Containing by weight less than 0.6% of carbon 0*
and of a thickness of 0.17 mm or less
7209.28.90 - - - Other 0*
7209.90 - Other:
7209.90.10 - - Corrugated 0*
7209.90.90 - - Other 0*

width of less than 600 mm, not clad, plated or
coated.
- Not further worked than hot-rolled:
7211.13 - - Rolled on four faces or in a closed box pass, of a
width exceeding 150 mm and a thickness of not
less than 4 mm, not in coils and without patterns in
relief:
7211.13.10 - - - Hoop and strip, of a width exceeding 150 mm but 0*
not exceeding 400 mm
7211.13.20 - - - Corrugated, containing by weight less than 0.6% 0*
of carbon
7211.13.90 - - - Other 0*
7211.14 - - Other, of a thickness of 4.75 mm or more:
7211.14.10 - - - Hoop and strip, of a width not exceeding 400 mm 0*
of carbon
7211.14.90 - - - Other 0*
7211.19 - - Other:
of carbon
7211.19.30 - - - Other, of a thickness of 0.17 mm or less 0*
7211.19.90 - - - Other 0*
- Not further worked than cold-rolled (cold-reduced):
7211.23 - - Containing by weight less than 0.25% of carbon:
7211.23.10 - - - Corrugated 0*
7211.23.90 - - - Other 0*
7211.29 - - Other:
7211.29.10 - - - Corrugated 0*
7211.29.90 - - - Other 0*
7211.90 - Other:
7211.90.10 - - Hoop and strip, of a width not exceeding 400 mm 0*
7211.90.20 - - Corrugated, containing by weight less than 0.6% of 0*
carbon
7211.90.30 - - Other, of a thickness of 0.17 mm or less 0*
7211.90.90 - - Other 0*
* The tariff rate will revert to 7% once the domestic production of HRC and CRC has been sustained as determined by the Board of
Investments and approved by the Committee on Tariff and Related Matters.
(729)
June 18, 2010
MODIFYING THE NOMENCLATURE AND THE RATES OF IMPORT DUTY ON VARIOUS

PRODUCTS UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF 1978 (PRESIDENTIAL
DECREE NO. 1464), AS AMENDED
WHEREAS, the modification in the rate of import duty will provide affordable raw material inputs
which are not locally available; HTCISE
WHEREAS, the reduction in the cost of raw materials would benefit local industries;

accordingly.
SECTION 5. This Executive Order shall take effect thirty (30) days following its complete
Ten.
ANNEX
Hdg. AHTN Description Rate of Duty

No. (%)
38.17 3817.00.00 Mixed alkylbenzenes and

mixed alkylnaphthalenes, 1
other than those of heading
27.07 or 29.02 cAISTC
39.08 Polyamides in primary forms

3908.10 - Polyamide-6, -11, -12, -6,
6, -6, 9, -6, 10 or -6, 12:
3908.10.10 - - Polyamide-6 1
3908.10.90 - - xxx
3908.90.00 - xxx
(730)
June 18, 2010
MODIFYING THE RATE OF IMPORT DUTY ON REFINED COCONUT OIL AS PROVIDED FOR
UNDER THE TARIFF AND CUSTOMS CODE, AS AMENDED, IN ORDER TO IMPLEMENT THE
TRANSFER FROM THE SENSITIVE TRACK TO THE NORMAL TRACK CATEGORY UNDER THE
ASEAN-KOREA FREE TRADE AREA (AKFTA)
WHEREAS, the Agreement on Trade in Goods (TIG) under the Framework Agreement on
Comprehensive Economic Cooperation Among the Governments of the Member Countries of the
Association of the Southeast Asian Nations and the Republic of Korea (Framework Agreement) was
signed on 24 August 2006 in Kuala Lumpur, Malaysia; THIASE
WHEREAS, Annex 2 paragraph 6 of the Framework Agreement under the AKFTA provides that:
". . . any Party may unilaterally accelerate the tariff reduction and/or elimination for its tariff
lines placed in the Sensitive Track at any time if it so wishes. Nothing in this Agreement shall
prevent any Party from unilaterally transferring any tariff line from the Sensitive Track into the
Normal Track at any time if it so wishes."
WHEREAS, an accelerated reduction of the preferential tariff rate on refined coconut oil shall
allow domestic exporters to take full advantage of the benefits under the AKFTA;
WHEREAS, the NEDA Board approved on 25 May 2010 the transfer of refined coconut oil from
the Sensitive Track to the Normal Track and the reduction of its AKFTA rate to zero;
NEDA, to modify import duties for the promotion of foreign trade;

SECTION 1. The article specifically listed in the Annex (Article Transferred from Sensitive
Track to the Normal Track Category under the AKFTA) hereof, shall be subject to the rates of import duty
as indicated in Columns 4 to 6 of said Annex.
SECTION 2. The applicable rate shall be the AKFTA preferential tariff, subject to the
submission of the proper Certificate of Origin (CO) Form AK. Pursuant to Section 1313 (a) of the Tariff
and Customs Code of the Philippines, as amended, the Tariff Commission may, upon request, issue tariff
classification rulings to confirm the applicable rates of duty of particular products covered by this
Executive Order.
SECTION 3. From the date of effectivity of this Executive Order, the article listed in the
Annex entered into or withdrawn from warehouses in the Philippines for consumption shall be imposed
the rate of duty therein prescribed subject to compliance with the Rules of Origin as provided for in
Article 5 of the Agreement on TIG under the Framework Agreement. HCTaAS
right of recourse to all trade remedy measures provided for in its law, the AKFTA Agreement and relevant
accordingly.
Ten.
ANNEX
ARTICLE TRANSFERRED FROM SENSITIVE TRACK TO THE NORMAL TRACK CATEGORY UNDER
THE ASEAN-KOREA FREE TRADE AREA (AKFTA)
Applicable AKFTA Rate of Duty (%)

Hdg. AHTN Code Description Starting 01 January
No. 2007 2010 2011 2012
(1) (2) (3) (4) (5) (6)
15.13 Coconut (copra), palm kernel

or babassu oil and fractions
thereof, whether or not
refined, but not chemically
modified.
- Coconut (copra) oil and its
fractions:
1513.19 - - Other:
1513.19.20 - - - Refined oil 0 0 0
(731)
June 18, 2010
MODIFYING THE RATES OF IMPORT DUTY ON RICE AS PROVIDED FOR UNDER THE TARIFF
AND CUSTOMS CODE OF 1978, AS AMENDED IN ORDER TO IMPLEMENT THE TARIFF
REDUCTION SCHEDULE ON RICE THROUGH THE INVOCATION OF THE PROTOCOL TO
PROVIDE SPECIAL CONSIDERATION FOR RICE AND SUGAR UNDER THE COMMON EFFECTIVE
PREFERENTIAL TARIFF SCHEME FOR THE ASEAN FREE TRADE AREA (CEPT-AFTA)/ASEAN
TRADE IN GOODS AGREEMENT (ATIGA)
WHEREAS, the Protocol to Provide Special Consideration for Rice and Sugar (Protocol) signed
during the 21st AFTA Council Meeting on 23 August 2007 in Makati, Philippines, allows an ASEAN
Member State to, under exceptional cases, request for waiver from the obligations imposed under the
CEPT Agreement and its related protocols with regard to rice and sugar; DTEAHI
WHEREAS, the Philippines submitted her official notification to invoke the Protocol to the AFTA
Council on 24 September 2007;
WHEREAS, during the 22nd AFTA Council Meeting on 26 August 2008 in Singapore, all ASEAN
Member States agreed to grant the waiver to the Philippines and requested the Philippines to submit her
concrete tariff reduction schedule on rice, including the end-rate and end-date;
WHEREAS, during the 23rd AFTA Council Meeting on 13 August 2009 in Bangkok, Thailand, the
Philippines submitted her proposed tariff reduction modality of 40% from 2009 until 2014 and 35% in
2015;
WHEREAS, the Memorandum of Understanding between the Republic of the Philippines and the
Kingdom of Thailand was signed on 08 April 2010 in Hanoi, Vietnam;
WHEREAS, the NEDA Board during its meeting on 25 May 2010 approved the tariff reduction
schedule on rice;
National Economic and Development Authority, to modify import duties for the promotion of foreign
trade;

SECTION 1. The articles specifically listed in the Annex (Philippines' Commitment on Rice
through the Invocation of the Protocol to Provide Special Consideration for Rice and Sugar under the
CEPT-AFTA/ATIGA) hereof, as classified under Section 104 of the Tariff and Customs Code of 1978, as
amended, shall be subject to the CEPT-AFTA/ATIGA rates in accordance with the schedule indicated in
Columns 4 to 6 of said Annex. The CEPT-AFTA/ATIGA rates so indicated shall be accorded to imports
coming from ASEAN Member States applying CEPT concessions to the same products.
SECTION 2. The tariff rates listed in the Annex are in accordance with the obligations under
Articles 19 (Reduction or Elimination of Import Duties) and 21 (Issuance of Legal Enactments) of the
ATIGA.
for in the Agreement on the CEPT Scheme for the AFTA as amended/ATIGA. cCTaSH
Ten.
ANNEX
PHILIPPINES COMMITMENT ON RICE THROUGH THE INVOCATION OF THE PROTOCOL TO

PROVIDE SPECIAL CONSIDERATION FOR RICE AND SUGAR UNDER THE COMMON EFFECTIVE
PREFERENTIAL TARIFF SCHEME FOR THE ASEAN FREE TRADE AREA (CEPT-AFTA)/ASEAN TRADE
IN GOODS AGREEMENT (ATIGA)
Applicable CEPT/ATIGA
Rate of Duty (%)
No. 2007 2010 2011-2014 2015
(1) (2) (3) (4) (5) (6)
10.06 Rice.
1006.10.00A - - - Suitable for sowing 40 40 35
1006.10.00B - - - Other, In-Quota 40 40 35
1006.10.00C - - - Other, Out-Quota 40 40 35
1006.20.10A - - - In-Quota 40 40 35
1006.20.10B - - - Out-Quota 40 40 35
1006.20.90 - - Other: aCSEcA
1006.20.90A - - - In-Quota 40 40 35
1006.20.90B - - - Out-Quota 40 40 35
1006.30 - Semi-milled or wholly milled rice,
whether or not polished or glazed:
- - Fragrant rice:
1006.30.15 - - - Thai Hom Mali rice:
1006.30.15A - - - - In-Quota 40 40 35
1006.30.15B - - - - Out-Quota 40 40 35
1006.30.19 - - - Other:
1006.30.19A - - - - In-Quota 40 40 35
1006.30.19B - - - - Out-Quota 40 40 35
1006.30.20 - - Parboiled rice:
1006.30.20A - - - In-Quota 40 40 35
1006.30.20B - - - Out-Quota 40 40 35
1006.30.30 - - Glutinous rice (pulot):
1006.30.30A - - - In-Quota 40 40 35
1006.30.30B - - - Out-Quota 40 40 35
1006.30.90 - - Other:
1006.30.90A - - - In-Quota 40 40 35
1006.30.90B - - - Out-Quota 40 40 35
1006.40.00 - Broken rice:
1006.40.00A - - - In-Quota 40 40 35
1006.40.00B - - - Out-Quota 40 40 35
(732)
June 17, 2010
MODIFYING THE RATES OF IMPORT DUTY ON SUGAR PRODUCTS AS PROVIDED FOR UNDER
THE TARIFF AND CUSTOMS CODE OF 1978, AS AMENDED IN ORDER TO IMPLEMENT THE
TARIFF REDUCTION SCHEDULE ON SUGAR PRODUCTS THROUGH THE INVOCATION OF THE
PROTOCOL TO PROVIDE SPECIAL CONSIDERATION FOR RICE AND SUGAR UNDER THE
COMMON EFFECTIVE PREFERENTIAL TARIFF SCHEME FOR THE ASEAN FREE TRADE AREA
(CEPT-AFTA)/ASEAN TRADE IN GOODS AGREEMENT (ATIGA)
WHEREAS, the Protocol to Provide Special Consideration for Rice and Sugar (Protocol) signed
during the 21st AFTA Council Meeting on 23 August 2007 in Makati, Philippines, allows an ASEAN
Member State to, under exceptional cases, request for waiver from the obligations imposed under the
CEPT Agreement and its related protocols with regard to rice and sugar; EcIaTA
WHEREAS, during the 23rd AFTA Council Meeting on 13 August 2009 in Bangkok, Thailand, the
Philippines confirmed her intention to invoke the Protocol for sugar products;
WHEREAS, the Philippines submitted her official notification to the AFTA Council to invoke the
Protocol in a letter dated 21 September 2009;
WHEREAS, the AFTA Council endorsed the Philippines' request for waiver of CEPT/ATIGA
commitments on sugar products through the invocation of the Protocol on 21 May 2010;
WHEREAS, the NEDA Board during its meeting on 25 May 2010 approved the tariff reduction
schedule on sugar products;
National Economic and Development Authority, to modify import duties for the promotion of foreign
trade;

SECTION 1. The articles specifically listed in the Annex (Philippines' Commitment on Sugar
Products through the Invocation of the Protocol to Provide Special Consideration for Rice and Sugar under
the CEPT-AFTA/ATIGA) hereof, as classified under Section 104 of the Tariff and Customs Code of 1978,
as amended, shall be subject to the CEPT-AFTA/ATIGA rates in accordance with the schedule indicated
in Columns 4 to 9 of said Annex. The CEPT-AFTA/ATIGA rates so indicated shall be accorded to imports
coming from ASEAN Member States applying CEPT concessions to the same products.
SECTION 2. The tariff rates listed in the Annex are in accordance with the obligations under
Articles 19 (Reduction or Elimination of Import Duties) and 21 (Issuance of Legal Enactments) of the
ATIGA.
for in the Agreement on the CEPT Scheme for the AFTA as amended/ATIGA. DSEaHT
Ten.
ANNEX
PHILIPPINES COMMITMENT ON SUGAR PRODUCTS THROUGH THE INVOCATION OF THE

PROTOCOL TO PROVIDE SPECIAL CONSIDERATION FOR RICE AND SUGAR UNDER THE COMMON
EFFECTIVE PREFERENTIAL TARIFF SCHEME FOR THE ASEAN FREE TRADE AREA
(CEPT-AFTA)/ASEAN TRADE IN GOODS AGREEMENT (ATIGA)
Available CEPT Rates of Duty (%)

No. 2007 2010 2011 2012 2013 2014 2015
(1) (2) (3) (4) (5) (6) (7) (8) (9)
17.01 Cane or beet sugar and

chemically pure sucrose,
in solid form.
- Raw sugar not containing
added flavouring or
colouring matter:
1701.11.00 - - Cane sugar:
1701.11.00A - - - In-Quota 38 38 28 18 10 5
1701.11.00B - - - Out-Quota 38 38 28 18 10 5
1701.12.00 - - Beet sugar: THIECD
1701.12.00A - - - In-Quota 38 38 28 18 10 5
1701.12.00B - - - Out-Quota 38 38 28 18 10 5
1701.99 - - Other:
- - - Refined sugar:
1701.99.11 - - - - White:
1701.99.11A - - - - - Containing over 65% 38 38 28 18 10 5
by dry weight of sugar, In-
Quota
1701.99.11B - - - - - Containing over 65% 38 38 28 18 10 5
by dry weight of sugar, Out-
Quota
1701.99.11C - - - - - Other, In-Quota 38 38 28 18 10 5
1701.99.11D - - - - - Other, Out-Quota 38 38 28 18 10 5
1701.99.19 - - - - Other:
1701.99.19A - - - - - Containing over 65% 38 38 28 18 10 5
by dry weight of sugar, In-
Quota
1701.99.19B - - - - - Containing over 65% 38 38 28 18 10 5
by dry weight of sugar, Out-
Quota
1701.99.19C - - - - - Other, In-Quota 38 38 28 18 10 5
1701.99.19D - - - - - Other, Out-Quota 38 38 28 18 10 5
1701.99.90 - - - Other:
1701.99.90A - - - - In-Quota 38 38 28 18 10 5
1701.99.90B - - - - Out-Quota 38 38 28 18 10 5
(733)
June 10, 2010
MODIFYING THE NOMENCLATURE AND THE RATES OF IMPORT DUTY ON CRUDE OIL,
PETROLEUM PRODUCTS AND ASPHALT UNDER SECTION 104 OF THE TARIFF AND CUSTOMS
CODE OF 1978 (PRESIDENTIAL DECREE NO. 1464), AS AMENDED
WHEREAS, Section 6 of Republic Act No. 8479, otherwise known as the "Downstream Oil
Industry Deregulation Act of 1998," provides that "Any law to the contrary notwithstanding and starting
with the effectivity of this Act, a single and uniform tariff duty shall be imposed and collected both on
imported crude oil and imported refined petroleum products at the rate of three percent (3%): Provided
however, that the President of the Philippines may, in the exercise of his powers, reduce such tariff rate
when in his judgment such reduction is warranted, pursuant to Republic Act 1937, as amended, otherwise
known as the "Tariff and Customs Code"; IDEHCa
WHEREAS, Executive Order (E.O.) No. 850 which took effect on 1 January 2010 modifies the
rates of duty on certain imported articles in order to implement the Philippines' commitment to eliminate
the tariff rates on the remaining products in the inclusion list in 2010 under the Common Effective
Preferential Tariff (CEPT) Scheme for the ASEAN Free Trade Area (AFTA)/ASEAN Trade in Goods
Agreement (ATIGA);
WHEREAS, under the said Agreement, crude oil and refined petroleum products imported from
ASEAN Member States (AMS) are levied zero rates under the AFTA-CEPT/ATIGA;
WHEREAS, E.O. No. 268, dated 9 January 2004, reduced to zero the preferential tariff rate for
asphalt;
WHEREAS, the elimination of the 3% rates of duty on said products imported from non-ASEAN
will address the tariff distortion brought about by the implementation of the zero duty under E.O. No. 268
and E.O. No. 850;
WHEREAS, the zero duty will provide a level playing field for local refiners to compete with
importers, ensuring their existence to produce environmentally-compliant refined fuels and provide
security of fuel supply in the Philippines;
WHEREAS, the NEDA Board during its meeting on 25 May 2010 approved the elimination of
tariffs on crude oil, refined petroleum products and asphalt;
NOW, THEREFORE, I, GLORIA MACAPAGAL-ARROYO, President of the Philippines, by

shall be levied the MFN rates of duty as indicated therein. CDScaT
accordingly.
Ten.
ANNEX
Hdg. AHTN Code Description MFN Rate

No. 2007 of Duty (%)
27.09 Petroleum oils and oils obtained from
bituminous minerals, crude.
2709.00.10 - Crude petroleum oils 0
2709.00.20 - Condensates 0
2709.00.90 -xxx
27.10 Petroleum oils and oils obtained from

bituminous minerals, other than crude;
preparations not elsewhere specified or
included, containing by weight 70% or
more of petroleum oils or of oils obtained
from bituminous minerals, these oils being
the basic constituents of the preparations;
waste oils.
- Petroleum oils and oils obtained from

bituminous minerals (other than crude) and
preparations not elsewhere specified or included,
containing by weight 70% or more of petroleum
oils or of oils obtained from bituminous minerals,
these oils being the basic constituents of the
preparations, other than waste oils:
2710.11 - - Light oils and preparations:
- - - Motor spirit:
2710.11.11 - - - - Premium leaded:
2710.11.11A - - - - - Bioethanol blended 0
2710.11.11B - - - - - Other 0
2710.11.12 - - - - Premium unleaded: IESDCH
2710.11.12B - - - - - Other 0
2710.11.13 - - - - Regular leaded:
2710.11.13B - - - - - Other 0
2710.11.14 - - - - Regular unleaded:
2710.11.14B - - - - - Other 0
2710.11.15 - - - - Other, leaded:
2710.11.15B - - - - - Other 0
2710.11.16 - - - - Other, unleaded:
2710.11.16B - - - - - Other 0
2710.11.20 ---xxx
2710.11.30 ---xxx
2710.11.40 ---xxx
2710.11.50 ---xxx
2710.11.60 ---xxx
2710.11.70 - - - Naphtha, reformate or preparations for 0

preparing spirits
2710.11.90 - - - Other 0
2710.19 - - Other:
- - - Medium oils and preparations:
2710.19.13 - - - - Aviation turbine fuel (jet fuel) having a 0

flash point of not less than 23ºC
2710.19.14 - - - - Aviation turbine fuel (jet fuel) having a 0

flash point of less than 23ºC
2710.19.16 - - - - Kerosene 0
2710.19.19 - - - - Other 0
2710.19.20 ---xxx
2710.19.30 ---xxx
- - - Lubricating oils and greases:
2710.19.41 - - - - Lubricating oil feedstock 0
2710.19.42 - - - - Lubricating oils for aircraft engines 0
2710.19.43 - - - - Other lubricating oils 0
2710.19.44 - - - - Lubricating greases 0
2710.19.50 ---xxx
2710.19.60 ---xxx
- - - Fuel oils:
2710.19.71 - - - - High speed diesel fuel:
2710.19.71A - - - - - Biodiesel blended 0
2710.19.71B - - - - - Other 0
2710.19.72 - - - - Other diesel fuel:
2710.19.72A - - - - - Biodiesel blended 0
2710.19.72B - - - - - Other 0
2710.19.79 - - - - Other fuel oils 0
2710.19.90 ---xxx
- Waste oils:
2710.91.00 --xxx
2710.99.00 --xxx
27.14 Bitumen and asphalt, natural; bituminous

or oil shale and tar sands; asphaltites and
asphaltic rocks.
2714.10.00 -xxx
2714.90.00 - Other 0
(734)
June 3, 2010
MODIFYING THE NOMENCLATURE AND THE RATES OF DUTY ON IMPORTED EDUCATIONAL,

TECHNICAL, SCIENTIFIC AND HISTORICAL OR CULTURAL BOOKS UNDER SECTION 104 OF
THE TARIFF AND CUSTOMS CODE OF 1978 (PRESIDENTIAL DECREE NO. 1464), AS AMENDED
WHEREAS, the Philippines is a signatory to the United Nations Education, Scientific and Cultural
Organization Florence Agreement; IHAcCS
WHEREAS, the agreement aims to advance the mutual knowledge and understanding of people
through all means of mass communication, promote the free flow of ideas by word and image and to
achieve the widest possible dissemination of the diverse forms of self-expression;
WHEREAS, the Philippines, as signatory to the Agreement, undertakes "not to apply customs
duties or other charges on, or in connection with, the importation of (a) books, publications and
documents, listed in Annex A to this Agreement; (b) educational, scientific and cultural materials, listed in
Annexes B, C, D and E of this Agreement; which are the products of another Contracting State, subject to
the conditions laid down in those annexes";
WHEREAS, pursuant to RA 8047 (Book Publishing Industry Development Act), the continuing
development of the book publishing industry is encouraged to ensure adequate supply of quality and
affordable books;
WHEREAS, the elimination of duty on books will promote and strengthen the development of
education in the Philippines which is the key to a better life;
as amended, empowers the President of the Republic of the Philippines to increase, reduce or remove
existing rates of import duty, as well as to modify the form of duty and tariff nomenclature, under Section
104 of the Code.

SECTION 1. The articles specifically listed in Annex "A" hereof, as classified under Section
accordingly.
SECTION 5. This Executive Order shall take effect thirty (30) days following its complete
publication in the Official Gazette or in a newspaper of general circulation in the Philippines. TAIESD
DONE in the City of Manila, this 3rd day of June, in the year of Our Lord, Two Thousand and Ten.
ANNEX A
Hdg. AHTN Code Description Rate of duty

No. (%)
(1) (2) (3) (4)
49.01 Printed books, brochures, leaflets and similar

printed matter, whether or not in single sheets.
4901.10.00 -xxx
- Other:
4901.91.00 - - Dictionaries and encyclopedias, and serial 0
instalments thereof
4901.99 - - Other:
4901.99.10 - - - Educational, technical, scientific, historical or 0

cultural books
4901.99.90 ---xxx
49.02 Newspapers, journals and periodicals, whether or

not illustrated or containing advertising material.
4902.10.00 -xxx
4902.90.00 - Other
4902.90.00A - - EDUCATIONAL, TECHNICAL, SCIENTIFIC, 0

HISTORICAL OR CULTURAL JOURNALS
AND PERIODICALS IN WHICH THE
ADVERTISING MATTER DOES NOT
EXCEEDED 70 PER CENT BY SPACE
4902.90.00B - - Other 5
49.03 4903.00.00 Children's picture, drawing or colouring books. 0
49.04 4904.00.00 Music, printed or in manuscript, whether or not 0

bound or illustrated.
49.05 Maps and hydrographic or similar charts of all

kinds, including atlases, wall maps,
topographical plans and, globes, printed.
4905.10.00 - Globes 0
- Other:
4905.91.00 - - In book form 0
4905.99.00 - - Other 0
49.11 Other printed matter, including printed

pictures and photographs. DEcTCa
4911.10.00 - Trade advertising material, commercial

catalogues and the like:
4911.10.00A - - CATALOGUES OF EDUCATIONAL, 0

TECHNICAL, SCIENTIFIC, HISTORICAL
OR CULTURAL BOOKS AND
PUBLICATIONS
4911.10.00B - - OTHER 5
- Other:
4911.91 - - Pictures, designs and photographs:
4911.91.20 - - - Wall pictures and diagrams for instructional 0

purposes
4911.91.30 ---xxx
4911.91.90 ---xxx
4911.99 - - Other:
4911.99.10 ---xxx
4911.99.20 ---xxx
4911.99.90 - - - Other:
4911.99.90A - - - - EDUCATIONAL, TECHNICAL, 0

SCIENTIFIC, HISTORICAL OR CULTURAL
MATERIAL PRINTED ON A SET OF
CARDS (E.G., FLASH CARDS, RECIPE
CARDS, BRAIN TEASERS AND THE LIKE)
4911.99.90B - - - OTHER 10
85.23 Discs, tapes, solid-state non-volatile storage

devices, "smart cards" and other media for the
recording of sound or of other phenomena,
whether or not recorded, including matrices
and masters for the production of discs, but
excluding products of Chapter 37.
8523.40 - Optical media:
- - Discs for laser reading systems:
8523.40.11 ---xxx
8523.40.12 ---xxx
8523.40.13 - - - Of a kind used for reproducing sound only:
8523.40.13A - - - - EDUCATIONAL, TECHNICAL, 0

SCIENTIFIC, HISTORICAL OR CULTURAL
COMPACT DISCS (E.G., AUDIO BOOK IN
A FORM OF SOUND RECORDING
EQUIVALENT TO A CONVENTIONAL
PRINTED BOOK OR FOR INSTRUCTIONAL
PURPOSES) TCacIE
8523.40.13B - - - - OTHER 10
8523.40.14 to xxx
8523.80.90B
(735)
June 3, 2010
THE COMPREHENSIVE MOTOR VEHICLE DEVELOPMENT PROGRAM
WHEREAS, Executive Order No. 226 (EO 226) empowers the Board of Investments (BOI) to
formulate and implement rationalization programs for certain industries;
WHEREAS, the motor vehicle industry is a significant contributor to the country's economic
output, employment, investments, exports and the development of small and medium scale parts and
components manufacturing establishments;
WHEREAS, Executive Order No. 156 series of 2002 (EO 156) provided for a comprehensive
industrial policy and directions for the Motor Vehicle Development Program to accelerate the sound
development of the Philippine Motor Vehicle Industry;
WHEREAS, continuing trade liberalization and the rapidly changing competitive environment
provide scope for the enhancement of existing and development of new policies to ensure a balanced
transition to open trade at minimal risk to the local motor vehicle industry;
WHEREAS, there is a need to increase the level of progress achieved by EO 156 through the
enhancement of the existing motor vehicle industry policy framework in order to fully develop the
competitive capacity of the Motor Vehicle Industry, thereby allowing greater participation in a globalized
economy; HAaScT
WHEREAS, there is a need to enhance and sustain the Motor Vehicle Development Program to
attain competitiveness in the Association of Southeast Asian Nations (ASEAN) region in particular, and in
the world in general;
WHEREAS, there is a need to strengthen the used vehicle importation prohibition under EO 156;
WHEREAS, there is a need to take advantage of ASEAN Free Trade Agreements (AFTA) and
tariff reduction schemes by the ASEAN such as the Common Effective Preferential Treatment (CEPT) to
improve the local motor vehicle industry's competitiveness;
WHEREAS, there is a need to enhance the privileges and benefits for the motor vehicle industry to
achieve economic volume of production;
WHEREAS, there is a prevailing trend towards the global harmonization of vehicle standards;
WHEREAS, there is a need to strengthen the local supply base to promote the maximum scale
integration of the production of motor vehicles, and parts and components;
WHEREAS, there is a need to promote the development of new technologies in the motor vehicle
industry and its support infrastructure;
WHEREAS, an integrated transport policy is necessary to optimize the growth of the motor vehicle
industry thereby ensuring sustainable transportation development;
WHEREAS, there is a need to create a Motor Vehicle Industry Development Council to oversee,
coordinate and align all government policies and programs, rules and regulations, related to the motor
vehicle industry;
WHEREAS, the President, as Chief Executive is vested with the power of control over all
Executive Departments and Agencies;
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; SDTaHc
ARTICLE 1
Motor Vehicle Development Program (MVDP)
SECTION 1. Coverage. — The Program shall cover the manufacture and assembly of the
following motor vehicles:
a. Classification I — Passenger Cars — shall refer to any four (4)-wheel motor vehicle, which
is propelled by gasoline, diesel, electricity or any other motive power and principally
designed to transport persons and not primarily to transport goods.
b. Classification II — Commercial Vehicles — shall refer to any four (4) or more wheeled
motor vehicle, which is propelled by gasoline, diesel, electricity and any other motive power
and principally designed to transport goods/cargoes and/or persons, such as but not limited
to the following: utility vehicles, sports utility vehicles, Asian utility vehicles and the
Philippine utility vehicles; commuter vans, pick-ups, light, medium and heavy trucks and
buses; and special purpose vehicles.
c. Classification III — Motorcycles — shall refer to any two or three-wheel vehicle propelled
by gasoline, electricity or any other motive power, with or without sidecars.
d. Classification IV — Other Vehicle Assemblies — shall refer to commercial vehicle

platforms, major vehicle assemblies and bodies for commercial vehicles.
The production and/or assembly of motor vehicles and other vehicle assemblies covered under the
MVDP shall be in knocked-down (KD) condition only. The KD scheme shall promote high value added in
motor vehicle manufacturing and high degree of vehicle production operations.
Only brand-new Original Equipment Manufacturer (OEM) of KD parts and components for
assembly purposes shall be eligible for importation under the MVDP subject to such limitations as may be
imposed by the BOI.
SECTION 2. Participants. — Entities organized under Philippine laws that will engage in the
manufacture and/or assembly of brand new motor vehicles shall qualify as a participant under the MVDP.
The participant shall:
a. Assemble and/or manufacture brand new quality motor vehicles;
b. Establish a new manufacturing and/or assembly facility or utilize an existing assembly

facility, which is either idle or in operation, provided that there is investment in the
manufacturing of parts and components;
c. (i) Obtain a Technical Licensing Agreement (for those assembling foreign-branded

vehicles), with the foreign OEM that will supply the KD parts and components and provide
technology transfer, technical and production assistance and support services; or
(ii) Secure a Long-term Supply Agreement, for those assembling locally-developed

vehicles utilizing major parts and components; and cSTHAC
d. The manufacturing and/or assembly operation shall involve at least the basic assembly
processes of welding, painting, trimming and quality testing/inspection.
SECTION 3. Investments of a New Participant. — A new participant refers to a local

manufacturer and/or assembler not registered under EO 156 or its predecessor programs.
The new participant shall, within one (1) year from date of registration with the MVDP, invest in
the manufacture and/or assembly of motor vehicles and its parts and components at least US$10 million
for passenger car assembly; US$8 million for commercial vehicle assembly; or US$2 million for
motorcycle assembly; Provided that, the investment requirement shall be subject to periodic review by the
BOI. Investments shall be in any or a combination of the following schemes:
a. Investments in in-house motor vehicle parts and components manufacturing; or
b. Equity investment, either minor or major stockholdings in new or existing motor vehicle
parts and components manufacturing company; or
c. Cost sharing schemes with existing motor vehicle parts and components manufacturing
companies in terms of tooling, modernization, and/or upgrade of facilities and technology.
Investments mentioned under paragraphs b and c above should result to increased capacity or
improved production efficiency.
If the investment requirement mentioned above will be made on a purely assembly operation, it will
be subject to such conditions as may be imposed by the BOI.
The BOI shall set the investment requirement for the parts and components manufacture for new
participants that will utilize an existing assembly facility, which is either idle or in operation, subject to
such conditions as may be imposed.
SECTION 4. Application. — Application for registration shall be submitted to the BOI,

together with an undertaking to invest in the manufacture and/or assembly of motor vehicles and its parts
and components. The BOI shall decide on the application within thirty (30) working days from the date of
its official acceptance.
The approved participant shall be issued a Certificate of Registration by the BOI, which shall
include the commitments made by the participant in the proposal and the terms and conditions imposed by
the BOI. The participant shall present proof of investments within one (1) year from the date of
registration; otherwise, the Certificate of Registration shall be automatically cancelled after due process,
in addition to the imposition of penalties, such as refund of incentives availed of, if any.
SECTION 5. Vested Rights. — Existing participants under EO 156 and its predecessor
programs shall remain as members of the MVDP and continue to avail of the privileges hereof, provided
they are in good standing.
SECTION 6. Models and Variants. — There shall be no limitation in the number of models
that a participant may assemble and/or manufacture provided the same are registered with the BOI.
However, as a general rule, the BOI shall not register the same models under two (2) participants.
A participant may also register multi brands of motor vehicles.
SECTION 7. Privileges. — The privileges of MVDP participants shall be as follows: IDESTH
a. Availment of tariff rates for KD parts and components for assembly under the MVDP tariff
lines of the Tariff and Customs Code, subject to the issuance of Certificates of Authority
(CA) to import by the BOI.
b. Motor vehicle assembly and/or manufacture of parts and components manufacture shall be
listed in the annual Investments Priorities Plan (IPP) for five (5) years from the date of
effectivity of this EO.
c. Other privileges and benefits as may be allowed.
ARTICLE 2
Prohibition of Used Vehicles Importation
SECTION 1. Definition of Terms. — For purposes of determining the type of motor vehicles
that are allowed for importation, the following descriptions shall be used:
a. Vehicle imported under the no dollar import program — a motor vehicle personally owned
by a returning resident or immigrant with GVW not exceeding 3 tons in accordance with the
Program's guidelines.
b. Truck — any motor vehicle whose body configuration is designed to carry heavy loads,
general freight, or for special purpose regardless of gross vehicle weight, provided that
pick-ups are not considered as trucks.
c. Bus — a motor vehicle intended for mass transport or carrying of passengers.

d. Special Purpose Vehicles — a range of motor vehicles specially constructed or adapted,
equipped with various devices that enable them to perform certain non-transport functions
(i.e., fire trucks, crane lorries, mobile radiological units, mobile drilling derricks, concrete
mixer lorries, etc.) or a specialized type of motor vehicles used for the transport of persons
or goods, (i.e., ambulance, hearses)
e. Fire truck — fire fighting vehicle with pump, usually driven by the vehicle's engine.
f. Crane lorry — an equipment consisting of a motor vehicle chassis on which a cab and a
rotating crane are permanently mounted.
g. Mobile drilling derrick — a lorry fitted with a derrick assembly, winches and other
appliances for drilling.
h. Ambulance — a vehicle equipped with medical equipment or facilities and used for
transporting the injured or sick.
i. Hearse — a vehicle for conveying the dead.
j. Truck tractor/tractor head — a vehicle constructed essentially for hauling or pushing

another vehicle, appliance or load.
k. Concrete-mixer lorry — a vehicle consisting of a cab and a chassis, on which is permanently

mounted a concrete mixer, capable of use for both making and transporting concrete.
l. Mobile radiological unit — a vehicle fitted with an examination room, dark room and
complete radiological equipment.
m. Pickup truck — a light truck having an enclosed cab and an open body with low sides and
tailgate. For purposes of this EO, pickup truck is a vehicle with gross weight of up to 3 tons.
HTCAED
SECTION 2. Brand New Vehicles. — The importation of brand new motor vehicles shall be
allowed pursuant to Executive Order No. 264, series of 1995 and Monetary Board Circular No. 92, series
of 1995. To be considered brand new, the motor vehicles shall be (a) of current or advance year model in
the country of origin and/or manufacture, or (b) of year model immediately preceding year in the country
of origin and/or manufacture, provided that:
a. The motor vehicle has a mileage of not more than 200 kilometers; and
b. The motor vehicle has been acquired by the importer from the dealer as first owner.
SECTION 3. Used Motor Vehicles. — The importation into the customs territory or the
Philippine territory outside the secured fenced-in Freeport zones of all types of used motor vehicles is
prohibited except for the following:
a. A vehicle that is owned and for the personal use of a returning resident or immigrant and
covered by an authority to import issued under the No-Dollar Importation Program. Such
vehicles cannot be resold for at least three (3) years;
b. A vehicle for the use of an official of the Diplomatic Corps and authorized to be imported by
the Department of Foreign Affairs;
c. Trucks with GVW of 2.5 tons and above covered by an authority to import issued by the
Department of Trade and Industry (DTI);
d. Buses with GVW of 6 tons and above covered by an authority to import issued by the DTI;
e. Special purpose vehicles:
1) fire trucks
2) ambulances
3) funeral hearses/coaches
4) crane lorries
5) tractor heads or truck tractors
6) boom trucks
7) tanker trucks
8) tank lorries with high pressure spray gun
9) reefers or refrigerated trucks
10) mobile drilling derricks
11) transit/concrete mixers
12) mobile radiological units
13) wreckers or tow trucks
14) concrete pump trucks
15) aerial/bucker flat-form trucks
16) street sweepers
17) vacuum trucks
18) garbage compactors
19) self loader trucks
20) man lift trucks
21) lighting trucks
22) trucks mounted with special purpose equipment
23) all other types of vehicles designed for a specific use; and
f. Motorcycles covered by an authority to import issued by the DTI.
SECTION 4. Exempted Used Vehicles. — Used vehicles exempted from the prohibition on
importation shall require an authority to import from the DTI.
SECTION 5. Used Engine, Parts and Components. — Importation of used engines and parts
and components for all motor vehicles shall require an authority to import issued by DTI.
SECTION 6. Monitoring of Importation of Used Motor Vehicles. — To effectively implement

the provisions of this Article, the following shall be carried out:
a. The DTI shall monitor all importations of used motor vehicles. A monthly report on the
result of its monitoring and the impact of imports shall be submitted to the DTI. When
necessary and after due public consultation, it may issue an order suspending or restricting
the entry of certain types of motor vehicles.
b. The Bureau of Customs (BOC) is hereby directed to submit the following information
pertaining to the importation of motor vehicles to the DTI:
1) Name of importer;
2) Importer's address;
3) Quantity and invoice values of vehicle/s; DcITHE
4) Make (brand), vehicle model, year model and identification numbers of vehicle/s;
5) Date of importation;
6) Assessed values of the vehicle/s;
7) Tariff classification and rate of duty per vehicle;
8) Total amount of taxes and duties paid on the shipment; and
9) Other relevant information on the importation of the said vehicle/s.
c. The Land Transportation Office (LTO) is hereby directed to submit the following
information pertaining to the registration of imported motor vehicles to the Council:
1) Name of registrant;
2) Registrant's address;
3) Quantity and invoice values of vehicle/s;
4) Make (brand), vehicle model, year model and identification numbers of vehicle/s;
5) Date of registration; and
6) Other relevant information on the registration of the vehicle/s.
Such information shall be submitted every month not later than fifteen (15) days after the
end of the reference month. The DTI, through the BOI, in coordination with the BOC and
the LTO, may issue additional guidelines if necessary, to effectively implement this
directive.
d. Consistent with the provisions of Republic Act No. 8749 or the Clean Air Act of 1999, all
imported motor vehicles shall not be sold nor allowed to operate unless it has complied with
emission standards. The LTO shall only register imported motor vehicles upon compliance.
e. The Department of Finance (DOF) and the Department of Transportation and

Communication (DOTC), including the BOC, Bureau of Internal Revenue (BIR), LTO and
other government instrumentalities shall perform their duties and responsibilities consistent
with this Executive Order as they apply to the program. DITEAc
f. All agencies instructed under the provisions of this Executive Order are directed to issue
additional directives, circulars, or orders, if necessary to implement the provisions hereof,
within fifteen (15) days from the effectivity of this Executive Order.
SECTION 7. Penalty. — All vehicles imported found to be in violation of this Executive

Order shall be subject to seizure and re-exported at the expense of the importer/consignee immediately.
ARTICLE 3
Restructuring of Tariff Rates
SECTION 1. Tariff-Restructuring. — Consistent with the objectives of the MVDP, the tariffs
for motor vehicle products shall be restructured at such rates comparable to neighboring countries with
similar motor vehicle development programs.
ARTICLE 4
Restructuring of Excise Tax
SECTION 1. Excise Tax Restructuring. — Consistent with the objectives of this Executive
Order, the excise taxation system for motor vehicles shall be restructured to create a fair, simple,
transparent and stable taxation system and promote the development of the motor vehicle industry.
ARTICLE 5
Export Incentives
SECTION 1. Export Incentives. — An incentives package shall be granted on the exports of

motor vehicles, other vehicle assemblies and its parts and components, in order to encourage greater
participation and diversification in automotive exports.
ARTICLE 6
Standards and Technical Regulations
SECTION 1. Standards and Technical Regulations. — Standards and Technical Regulations
shall be established for quality, safety and environmental performance, among others, of motor vehicles.
SECTION 2. Mutual Recognition Agreements. — Efforts shall be made towards the adoption
of Mutual Recognition Agreements (MRA).
SECTION 3. Support Infrastructures. — Privileges and benefits shall be extended to support

infrastructures under this Article as may be allowed.
ARTICLE 7
Parts Manufacturing and Auto-Supporting Industries Development
SECTION 1. Support Measures. — Support measures shall be implemented to ensure the

development, competitiveness and capacity utilization of parts manufacturing and auto-supporting
industries.
ARTICLE 8
ASEAN Agreements and Programs
SECTION 1. ASEAN Agreements and Programs. — Aligned with its objectives, the MVDP
shall aggressively continue to take advantage of the free trade agreements and programs of the ASEAN for
the benefit of the automotive industry.
ARTICLE 9
Motor Vehicle Industry Council
SECTION 1. Motor Vehicle Industry Council. — There is hereby created a Council for the
motor vehicle industry hereinafter referred to as the Council, and shall be under the supervision of the
DTI.
The Council shall be the central policy coordinating body tasked to ensure the accelerated
development of the Philippine motor vehicle industry, in accordance with this Executive Order. AEIHaS
The Council shall be composed of:
a. DTI Secretary — Chairman
b. DTI Undersecretary for Industry and Investments — Vice-Chairman
c. DTI Undersecretary for Consumer Welfare and Trade Regulations — Member
d. DENR Undersecretary — Member
e. DOE Undersecretary — Member
f. DOLE Undersecretary — Member
g. Assistant Secretary, LTO — Member
h. Chairman, LTFRB — Member
i. Commissioner, BOC — Member
j. Four (4) industry representatives to be appointed by the President upon the recommendation
of the motor vehicle industry associations for a term of two (2) years
Permanent representatives designated by government members shall not be lower than the position
of Assistant Secretary.
SECTION 2. Powers and Functions of the Council. — The Council shall have the following
powers and functions:
a To oversee the implementation of the MVDP and other programs for the development of the
automotive industry;
b. To harmonize policies, rules and regulations, and other concerns as they affect the
implementation of this Executive Order;
c. To coordinate all automotive industry development efforts of all agencies and

instrumentalities of the government towards the attainment of the following:
1) Creation of a conducive environment to attract new investments and expand existing

opportunities;
2) Development of innovative technologies in the automotive industry;
3) Development of high value-added manufacturing activities in niche areas;
4) Increase in the motor vehicle industry's exports and make the Philippines as a
production hub for the region; SECATH
5) Competitiveness of parts and component manufacturers and to enhance their

contribution to the industry and the economy.
d. To perform such other acts as may be necessary or incidental to the exercise of its function
and powers and the discharge of its duties under this Executive Order.
SECTION 3. Motor Vehicles Industry Department. — There is hereby created a Motor

Vehicles Industry Department in the BOI to be headed by a Director. The organizational structure,
including the duties and responsibilities of the Department consistent with this Executive Order, shall be
drawn and approved by the BOI Board.
The Department shall also serve as the Secretariat of the Council.
SECTION 4. Power to Require Assistance. — The Council may require, if necessary, the
assistance and cooperation of any government agency or any entity or association in order to ensure the
effective implementation of the powers and functions of the Council.
SECTION 5. Meetings and Quorum. — The Council shall be organized within thirty (30) days
from the promulgation of this Executive Order. The Council shall meet at least once in every quarter or as
the need arises. The presence of seven (7) members shall constitute a quorum for the doing of business.
SECTION 6. Honoraria and Allowances. — The Council may in its discretion provide for
honoraria and allowances for its members and its resource persons subject to existing rules and
regulations.
SECTION 7. Appropriations. — To carry out the provisions of this Executive Order, the
Council shall submit a supplemental budget to the Department of Budget and Management, which shall set
aside the initial amount of Twenty Million Pesos (P20 million) for its organizational and operational
expenses from any fund in the National Treasury not otherwise appropriated. Thereafter, a regular line
item in the General Appropriations Act under the BOI budget shall be provided to cover the requirements
of the Council subject to existing accounting and auditing rules and procedures.
ARTICLE 10
Industry Development Fund
SECTION 1. Industry Development Fund. — An Industry Development Fund (IDF) shall be

established to provide for research and development, acquisition, development and upgrading of
equipment and facilities, manpower capacity building and compliance with market entry requirements for
exporter, which fund shall be administered by the Council through the BOI. The fund shall be sourced
from the budget of the Council and contributions from private sector stakeholders. This may be
supplemented by grants and donations from any private or government office, agency or corporation in the
Philippines or abroad. The fund shall be accounted for and disbursed in accordance with pertinent and
existing laws, accounting and auditing rules and regulations.
ARTICLE 11
Penalties
SECTION 1. Participants. — In case of violation of the provisions of this Executive Order or

the terms and conditions of their registrations, after due notice, the Participants may be required to refund
the benefits they enjoyed including interests and monetary penalties and/or cancellation or suspension of
their registrations. aDSTIC
SECTION 2. Government Entities and Employees. — Any person, entity, government

instrumentality or institution, found to be violating or grossly negligent in executing the mandates of this
Executive Order shall result in the expulsion from office of any or all of the following personnel: the chief
executive officer, responsible directors, responsible rank and file personnel and other responsible
operating officers. Notwithstanding any provision of law to be contrary, they shall likewise be prohibited
from holding any government position for at least two (2) years.
ARTICLE 12
General Provisions
SECTION 1. Repealing Clause. — All other orders, rules and regulations or parts thereof,
which are inconsistent with the provisions of this Executive Order, are hereby repealed, amended or
SECTION 2. Implementing Rules and Regulations. — The BOI, in consultation with
concerned government agencies and the industry shall promulgate the Implementing Rules and
Regulations within 60 days from the effectivity of this Order.
SECTION 3. Separability Clause. — The provisions of this Executive Order are hereby
declared separable and in the event any of such provisions is declared unconstitutional, the other
provisions, which are not affected thereby shall remain in full force and effect.
SECTION 4. Effectivity. — This Executive Order shall take effect 15 days upon publication in
at least two (2) national newspapers of general circulation in the Philippines.
DONE in the City of Manila, this 3rd day of June, in the year of Our Lord, Two Thousand and Ten.
Published in The Philippine Star on June 16, 2010.
(736)
April 23, 2010
THE COMPREHENSIVE MOTOR VEHICLE DEVELOPMENT PROGRAM
WHEREAS, Executive Order No. 226 (EO 226) empowers the Board of Investments (BOI) to
formulate and implement rationalization programs for certain industries;
WHEREAS, the motor vehicle industry is a significant contributor to the country's economic
output, employment, investments, exports and the development of small and medium scale parts and
components manufacturing establishments;
WHEREAS, Executive Order No. 156 series of 2002 (EO 156) provided for a comprehensive
industrial policy and directions for the Motor Vehicle Development Program to accelerate the sound
development of the Philippine Motor Vehicle Industry; cACEaI
WHEREAS, continuing trade liberatization *(737) and the rapidly changing competitive
environment provide scope for the enhancement of existing and development of new policies to ensure a
balanced transition to open trade at minimal risk to the local motor vehicle industry;
WHEREAS, there is a need to increase the level of progress achieved by EO 156 through the
enhancement of the existing motor vehicle industry policy framework in order to fully develop the
competitive capacity of the Motor Vehicle Industry, thereby allowing greater participation in a globalized
economy;
WHEREAS, there is a need to enhance and sustain the Motor Vehicle Development Program to
attain competitiveness in the Association of Southeast Asian Nations (ASEAN) region in particular, and in
the world in general;
WHEREAS, there is a need to strengthen the used vehicle importation prohibition under EO 156;
WHEREAS, there is a need to take advantage of ASEAN Free Trade Agreements (AFTA) and
tariff reduction schemes by the ASEAN such as the Common Effective Preferential Treatment (CEPT) to
improve the local motor vehicle industry's competitiveness;
WHEREAS, there is a need to enhance the privileges and benefits for the motor vehicle industry to
achieve economic volume of production;
WHEREAS, there is a prevailing trend towards the global harmonization of vehicle standards;
WHEREAS, there is a need to strengthen the local supply base to promote the maximum scale
integration of the production of motor vehicles, and parts and components.
WHEREAS, there is a need to promote the development of new technologies in the motor vehicle
industry and its support infrastructure;
WHEREAS, an integrated transport policy is necessary to optimize the growth of the motor vehicle
industry thereby ensuring sustainable transportation development; EIDTAa
WHEREAS, there is a need to create a Motor Vehicle Industry Development Council to oversee,
coordinate and align all government policies and programs, rules and regulations, related to the motor
vehicle industry;
WHEREAS, the President, as Chief Executive is vested with the power of control over all
Executive Departments and Agencies;

Philippines, do hereby order:
ARTICLE 1
Motor Vehicle Development Program (MVDP)
SECTION 1. Coverage. — The Program shall cover the manufacture and assembly of the
following motor vehicles:
a. Classification I — Passenger Cars — shall refer to any four (4)-wheel motor vehicle, which
is propelled by gasoline, diesel, electricity or any other motive power and principally
designed to transport persons and not primarily to transport goods.
b. Classification II — Commercial Vehicles — shall refer to any four (4) or more wheeled
motor vehicle, which is propelled by gasoline, diesel, electricity and any other motive power
and principally designed to transport goods/cargoes and/or persons, such as but not limited
to the following: utility vehicles, sports utility vehicles, Asian utility vehicles and the
Philippine utility vehicles; commuter vans, pick-ups, light, medium and heavy trucks and
buses; and special purpose vehicles.
c. Classification III — Motorcycles — shall refer to any two or three-wheel vehicle propelled
by gasoline, electricity or any other motive power, with or without sidecars.
d. Classification IV — Other Vehicle Assemblies — shall refer to commercial vehicle

platforms, major vehicle assemblies and bodies for commercial vehicles.
The production and/or assembly of motor vehicles and other vehicle assemblies covered under the
MVDP shall be in knocked-down (KD) condition only. The KD scheme shall promote high value added in
motor vehicle manufacturing and high degree of vehicle production operations. EDCIcH
Only brand-new Original Equipment Manufacturer (OEM) of KD parts and components for
assembly purposes shall be eligible for importation under the MVDP subject to such limitations as may be
imposed by the BOI.
SECTION 2. Participants. — Entities organized under Philippine laws that will engage in the
manufacture and/or assembly of brand new motor vehicles shall qualify as a participant under the MVDP.
The participant shall:
a. Assemble and/or manufacture brand new quality motor vehicles;
b. Establish a new manufacturing and/or assembly facility or utilize an existing assembly

facility, which is either idle or in operation, provided that existing assembly facility, which is
either idle or in operation, provided that there is investment in the manufacturing of parts
and components;
c. (i) Obtain a Technical Licensing Agreement (for those assembling foreign-branded

vehicles), with the foreign OEM that will supply the KD parts and components and provide
technology transfer, technical and production assistance and support services; or
(ii) Secure a Long-term Supply Agreement, for those assembling locally-developed

vehicles utilizing major parts and components; and
d. The manufacturing and/or assembly operation shall involve at least the basic assembly
processes of welding, painting, trimming and quality testing/inspection.
SECTION 3. Investments of a New Participant. — A new participant refers to a local

manufacturer and/or assembler not registered under EO 156 or its predecessor programs.
The new participant shall, within one (1) year from date of registration with the MVDP, invest in
the manufacture and/or assembly of motor vehicles and its parts and components at least US$2 million for
motorcycle assembly; Provided that, the investment requirement shall be subject to periodic review by the
BOI. Investments shall be in any or a combination of the following schemes:
a. Investments in in-house motor vehicle parts and components manufacturing; or
b. Equity investment, either minor or major stockholdings in new or existing motor vehicle
parts and components manufacturing company; or ISDCHA
c. Cost sharing schemes with existing motor vehicle parts and components manufacturing
companies in terms of tooling, modernization, and/or upgrade of facilities and technology.
Investments mentioned under paragraphs b and c above should result to increased capacity or
improved production efficiency.
If the investment requirement mentioned above will be made on a purely assembly operation, it will
be subject to such conditions as may be imposed by the BOI.
SECTION 4. Application. — Application for registration shall be submitted to the BOI,

together with an undertaking to invest in the manufacture and/or assembly of motor vehicles and its parts
and components. The BOI shall decide on the application within thirty (30) working days from the date of
its official acceptance.
The approved participants shall be issued a Certificate of Registration by the BOI, which shall
include the commitments made by the participant in the proposal and the terms and conditions imposed by
the BOI. The participant shall present proof of investments within one (1) year from the date of
registration; otherwise, the Certificate of Registration shall be automatically cancelled after due process,
in addition to the imposition of penalties, such as refund of incentives availed of, if any.
SECTION 5. Vested Rights. — Existing participants under EO 156 and its predecessor
programs shall remain as members of the MVDP and continue to avail of the privileges hereof, provided
they are in good standing.
SECTION 6. Models and Variants. — There shall be no limitation in the number of models
that a participant may assemble and/or manufacture provided the same are registered with the BOI.
However, as a general rule, the BOI shall not register the same models under two (2) participants. acAIES
A participant may register multi brands of motor vehicles.
SECTION 7. Privileges. — The privileges of MVDP participants shall be as follows:
a. Availment of tariff rates for KD parts and components for assembly under the MVDP tariff
lines of the Tariff and Customs Code, subject to the issuance of Certificates of Authority
(CA) to import by the BOI.
b. Motor vehicle assembly and/or manufacture of parts and components manufacture shall be
listed in the annual Investments Priorities Plan (IPP) for five (5) years from the date of
effectivity of this EO.
c. Other privileges and benefits as may be allowed.
ARTICLE 2
Prohibition of Used Vehicles Importation
SECTION 1. Definition of Terms. — For purposes of determining the type of motor vehicles
that are allowed for importation, the following descriptions shall be used:
a. Vehicle imported under the no dollar import program — a motor vehicle personally owned
by a returning resident or immigrant with GVW not exceeding 3 tons in accordance with the
Program's guidelines.
b. Truck — any motor vehicle whose body configuration is designed to carry heavy loads,
general freight, or for special purpose regardless of gross vehicle weight, provide that
pick-ups are not considered as trucks.
c. Bus — a motor vehicle intended for mass transport or carrying of passengers.
d. Special Purpose Vehicles — a range of motor vehicles specially constructed or adapted,

equipped with various devices that enable them to perform certain non-transport functions
(i.e., fire trucks, crane lorries, mobile radiological units, mobile drilling derricks, concrete
mixer lorries etc.) or a specialized type of motor vehicles used for the transport of persons or
goods. (i.e., ambulance, hearses) cESDCa
e. Fire truck — fire fighting vehicle with pump, usually driven by the vehicle's engine.
f. Crane lorry — an equipment consisting of a motor vehicle chassis on which a cab and a
rotating crane are permanently mounted.
g. Mobile drilling derrick — a lorry fitted with a derrick assembly, winches and other
appliances for drilling.
h. Ambulance — a vehicle equipped with medical equipment or facilities and used for
transportation the injured or sick.
i. Hearse — a vehicle for conveying the dead.
j. Truck tractor/tractor head — a vehicle constructed essentially for hauling or pushing

another vehicle, appliance or load.
k. Concrete-mixer lorry — a vehicle consisting of a cab and a chassis, on which is permanently

mounted a concrete mixer, capable of use for both making and transporting concrete.
l. Mobile radiological unit — a vehicle fitted with an examination room, dark room and
complete radiological equipment.
m. Pickup truck — a light truck having an enclosed cab and an open body with low sides and
tailgate. For purposes of this EO, pickup truck is a vehicle with gross weight of up to 3 tons.
SECTION 2. Brand New Vehicles. — The importation of brand new motor vehicles shall be
allowed pursuant to Executive Order No. 264, series of 1995 and Monetary Board Circular No. 92, series
of 1995. To be considered brand new, the motor vehicles shall be (a) of current or advance year model in
the country of origin and/or manufacture, or (b) of year model immediately preceding year in the country
of origin and/or manufacture, provided that:
a. The motor vehicle has a mileage of not more than 200 kilometers; and
b. The motor vehicle has been acquired by the importer from the dealer as first owner. cDCSET
SECTION 3. Used Motor Vehicles. — The importation into the customs territory or the
Philippine territory outside the secured fenced-in Freeport zones of all types of used motor vehicles is
prohibited except for the following:
a. A vehicle that is owned and for the personal use of returning resident or immigrant and
covered by an authority to import issued under the No-Dollar Importation Program. Such
vehicles cannot be resold for at least three (3) years;
b. A vehicle for the use of an official of the Diplomatic Corps and authorized to be imported by
the Department of Foreign Affairs;
c. Trucks with GVW of 2.5 tons and above covered by an authority to import issued by the
Department of Trade and Industry (DTI);
d. Buses with GVW of 6 tons and above covered by an authority to import issued by the DTI;
e. Special purpose vehicles;
1. fire trucks
2. ambulances
3. funeral hearses/coaches
4. crane lorries
5. tractor heads or truck tractors
6. boom trucks
7. tanker trucks
8. tank lorries with high pressure spray gun
9. reefers or refrigerated trucks
10. mobile drilling derricks
11. transit/concrete mixers
12. mobile radiological units
13. wrecker or tow trucks
14. concrete pump trucks
15. aerial/bucker flat-form trucks
16. street sweepers
17. vacuum trucks
18. garbage compactors
19. self loader trucks
20. man lift trucks
21. lighting trucks
22. trucks mounted with special purpose equipment
23. all other types of vehicles designed for a specific use; and
f. motorcycles covered by an authority to import issued by the DTI.
SECTION 4. Exempted Used Vehicles. — Used vehicles exempted from the prohibition on
importation shall require an authority to import from the DTI.
SECTION 5. Used Engine, Parts and Components. — Importation of used engines and parts
and components for all motor vehicles shall require an authority to import issued by DTI.
SECTION 6. Monitoring of Importation of Used Motor Vehicle. — To effectively implement

the provisions of this Article, the following shall be carried out:
a. The DTI shall monitor all importations of used motor vehicles. A monthly report on the
result of its monitoring and the impact of imports shall be submitted to the DTI. When
necessary and after due public consultation, it may issue an order suspending or restricting
the entry of certain types of motor vehicles.
b. The Bureau of Customs (BOC) is hereby directed to submit the following information
pertaining to the importation of motor vehicles to the DTI:
1. Name of importer;
2. Importer's address;
3. Quantity and invoice values of vehicle/s;
4. Make (brand), vehicle model, year model and identification numbers of vehicle/s;
5. Date of importation;
6. Assessed values of the vehicle/s;
7. Tariff classification and rate of duty per vehicle;
8. Total amount of taxes and duties paid on the shipment; and cICHTD
9. Other relevant information on the importation of the said vehicle/s.
c. The Land Transportation Office (LTO) is hereby directed to submit the following
information pertaining to the registration of imported motor vehicles to the Council;
1. Name of registrant;
2. Registrant's address;
3. Quantity and invoice values of vehicle/s;
4. Make (brand), vehicle model, year model and identification numbers of vehicle/s;
5. Date of registration; and
6. Other relevant information on the registration of the vehicle/s.
Such information shall be submitted every month not later than fifteen (15) days after
the end of the reference month. The DTI, through the BOI, in coordination with the
BOC and the LTO, may issue additional guidelines if necessary, to effectively
implement this directive.
d. Consistent with the provisions of Republic Act No. 8749 or the Clean Air Act of 1999, all
imported motor vehicles shall not be sold nor allowed to operate unless it has complied with
emission standards. The LTO shall only register imported motor vehicles upon compliance.
e. The Department of Finance (DOF) and the Department of Transportation and

Communication (DOTC), including the BOC, Bureau of Internal Revenue (BIR), LTO and
other government instrumentalities shall perform their duties and responsibilities consistent
with this Executive Order as they apply to the program.
f. All agencies instructed under the provisions of this Executive Order are directed to issue
additional directives, circulars, or orders, if necessary to implement the provisions hereof,
within fifteen (15) days from the effectivity of this Executive Order.
SECTION 7. Penalty. — All vehicles imported found to be in violation of this Executive

Order shall be subject to seizure and re-exported at the expense of the importer/consignee immediately.
IHEaAc
ARTICLE 3
Restructuring of Tariff Rates
SECTION 1. Tariff Restructuring. — Consistent with the objectives of the MVDP, the tariffs
for motor vehicle products shall be restructured at such rates comparable to neighboring countries with
similar motor vehicle development programs.
ARTICLE 4
Restructuring of Excise Tax
SECTION 1. Excise Tax Restructuring. — Consistent with the objectives of this Executive
Order, the excise taxation system for motor vehicles shall be restructured to create a fair, simple,
transparent and stable taxation system and promote the development of the motor vehicle industry.
ARTICLE 5
Export Incentives
SECTION 1. Export Incentives. — An incentive package shall be granted on the exports of

motor vehicles, other vehicle assemblies and its parts and components, in order to encourage greater
participation and diversification in automotive exports.
ARTICLE 6
Standards and Technical Regulations
SECTION 1. Standards and Technical Regulation. — Standards and Technical Regulations

shall be established for quality, safety and environmental performance, among others, of motor vehicles.
SECTION 2. Mutual Recognition Agreement. — Efforts shall be made towards the adoption
of Mutual Recognition Agreement (MRA).
SECTION 3. Support Infrastructures. — Privileges and benefits shall be extended to support

infrastructures under this Article as may be allowed.
ARTICLE 7
Parts Manufacturing and Auto-Supporting Industries Development
SECTION 1. Support Measures. — Support measures shall be implemented to ensure the

development, competitiveness and capacity utilization of parts manufacturing and auto-supporting
industries. DCTSEA
ARTICLE 8
ASEAN Agreements and Programs
SECTION 1. ASEAN Agreements and Programs. — Aligned with its objectives, the MVDP
shall aggressively continue to take advantage of the free trade agreements and programs of the ASEAN for
the benefit of the automotive industry.
ARTICLE 9
Motor Vehicle Industry Council
SECTION 1. Motor Vehicle Industry Council. — There is hereby created a Council for the
motor vehicle industry hereinafter referred to as the Council, and shall be under the supervision of the
DTI.
The Council shall be the central policy coordinating body tasked to ensure the accelerated
development of the Philippine motor vehicle industry, in accordance with this Executive Order.
The Council shall be composed of:
a. DTI Secretary — Chairman
b. DTI Undersecretary for Industry and Investments — Vice Chairman
c. DTI Undersecretary for Consumer Welfare and Trade Regulations — Member
d. DENR Undersecretary — Member
e. DOE Undersecretary — Member
f. DOLE Undersecretary — Member
g. Assistant Secretary, LTO — Member
h. Chairman, LTFRB — Member
i. Commissioner, BOC — Member
j. Four (4) industry representatives to be appointed by the President upon the recommendation
of the motor vehicle industry associations for a term of two (2) years
Permanent representatives designated by government members shall not be lower than the position
of Assistant Secretary.
SECTION 2. Powers and Functions of the Council. — The Council shall have the following
powers and functions:
a. To oversee the implementation of the MVDP and other programs for the development of the
automotive industry;
b. To harmonize policies, rules and regulations, and other concerns as they affect the
implementation of this Executive Order;
c. To coordinate all automotive industry development efforts of all agencies and

instrumentalities of the government towards the attainment of the following:
1) Creation of a conducive environment to attract new investments and expand existing

opportunities;
2) Development of innovative technologies in the automotive industry;
3) Development of high value-added manufacturing activities in niche areas;
4) Increase in the motor vehicle industry's exports and make the Philippines as a
production hub for the region;
5) Competitiveness of parts and component manufacturers and to enhance their

contribution to the industry and the economy.
d. To perform such other acts as may be necessary or incidental to the exercise of its function
and powers and the discharge of its duties under this Executive Order. EScIAa
SECTION 3. Motor Vehicles Industry Department. — There is hereby created a Motor

Vehicles Industry Department in the BOI to be headed by a Director. The organizational structure,
including the duties and responsibilities of the Department consistent with this Executive Order, shall be
drawn and approved by the BOI Board.
The Department shall also serve as the Secretariat of the Council.
SECTION 4. Power to Require Assistance. — The Council may require, if necessary, the
assistance and cooperation of any government agency or any entity or association in order to ensure the
effective implementation of the powers and functions of the Council.
SECTION 5. Meeting and Quorum. — The Council shall be organized within thirty (30) days
from the promulgation of this Executive Order. The Council shall meet at least once in every quarter or as
the need arises. The presence of seven (7) members shall constitute a quorum for the doing of business.
SECTION 6. Honoraria and Allowances. — The Council may in its discretion provide for
honoraria and allowances for its members and its resource persons subject to existing rules and
regulations.
SECTION 7. Appropriations. — To carry out the provisions of this Executive Order, the
Council shall submit a supplemental budget to the Department of Budget and Management, which shall set
aside the initial amount of Twenty Million Pesos (P20 million) for its organizational and operational
expenses from any fund in the National Treasury not otherwise appropriated. Thereafter, a regular line
item in the General Appropriations Act under the BOI budget shall be provided to cover the requirements
of the Council subject to existing accounting and auditing rules and procedures.
ARTICLE 10
Industry Development Fund
SECTION 1. Industry Development Fund. — An Industry Development Fund (IDF) shall be

established to provide for research and development, acquisition, development and upgrading of
equipment and facilities, for exporter, which fund shall be administered by the Council through the BOI.
The fund shall be sourced from the budget of the Council and contributions from private sector
stakeholders. This may be supplemented by grants and donations from any private or government office,
agency or corporation in the Philippines or abroad. The fund shall be accounted for and disbursed in
accordance with pertinent and existing laws, accounting and auditing rules and regulations. ATDHSC
ARTICLE 11
Penalties
SECTION 1. Participants. — In case of violation of the provisions of this Executive Order or

the terms and conditions of their registrations, after due notice, the Participants may be required to refund
the benefits they enjoyed including interests and monetary penalties and/or cancellation or suspension of
their registrations.
SECTION 2. Government Entities and Employees. — Any person, entity, government

instrumentality or institution, found to be violating or grossly negligent in executing the mandates of this
Executive Order shall result in the expulsion from office of any or all of the following personnel: the chief
executive officer, responsible directors, responsible rank and file personnel and other responsible
operating officers. Notwithstanding any provision of law to be contrary, they shall likewise be prohibited
from holding any government position for at least two (2) years.
ARTICLE 12
General Provisions
SECTION 1. Repealing Clause. — All other orders, rules and regulations or parts thereof,
which are inconsistent with the provisions of this Executive Order, are hereby repealed, amended or
SECTION 2. Implementing Rules and Regulations. — The BOI, in consultation with

concerned government agencies and the industry shall promulgate the implementing Rules and
Regulations within sixty days from the effectivity of this Order.
SECTION 3. Separability Clause. — The provisions of this Executive Order are hereby
declared separable and in the event any of such provisions is declared unconstitutional, the other
provisions, which are not affected thereby shall remain in full force and effect.
SECTION 4. Effectivity. — This Executive Order shall take effect 15 days upon publication in
at least two (2) national newspapers of general circulation in the Philippines. SCIAaT
Manila, April 23, 2010
April 12, 2010
AUTHORIZING THE FOOD TERMINAL INCORPORATED TO INTERVENE IN THE

STABILIZATION OF THE SUPPLY AND PRICE OF PORK
WHEREAS, the government is committed to pursue the policy of food security, especially for the
benefit of the less fortunate, disadvantaged and marginalized sectors of the country;
WHEREAS, the current tight economic situation aggravated by the carry-over effects of typhoons
that hit the country and hog diseases in CY 2009 as well as the potential adverse effects of El Niño, have
significantly lessened the underprivileged sector's access to basic food, particularly pork;
WHEREAS, there is a need to address the basic needs of the less fortunate sectors, especially those
in the depressed areas, to assure their continuous access to basic food items;
WHEREAS, under section 3 of Executive Order No. 1028 series of 1985, the President may, for
stabilization purposes, authorize the intervention by the appropriate government entities in the trading of
other food items as warranted by conditions as may exist from time to time;
WHEREAS, the Food Terminal Incorporated, considering their capability and experience in
marketing of pork, is the most appropriate government agency to intervene in the stabilization of the
supply and price of pork;

SECTION 1. Intervention by the Food Terminal Incorporated. — The Food Terminal

Incorporated (FTI) is hereby authorized to include in its commodity coverage the basic food items
particularly pork, which it may deem necessary to stabilize the country's pork supply and prices. IHEAcC
SECTION 2. Funding. — For this purpose, FTI, thru its board, is authorized to use its
corporate funds, manpower and other facilities, government-guaranteed credit lines and supplemented
government support, as it may deem necessary.
SECTION 3. Nature of Funds. — All disbursements as well as administrative and operational

expenses incurred by the virtue hereof shall be treated as a Special Projects Account subject to the usual
accounting and auditing rules and regulations.
SECTION 4. Tax Expenditure Subsidy Scheme. — All importations undertaken pursuant to

the provisions of this Executive Order shall be eligible for application of the Tax Expenditure Subsidy
Scheme.
SECTION 5. Minimum Access Volume. — Outstanding volumes not allocated under the
Minimum Access Volume (MAV) pertaining to pork shall be distributed to private sector under guidelines
and procedures promulgated under the existing rules governing the implementation of the country's
minimum access commitments.
SECTION 6. Inter-Agency Support. — All agencies of the National Government; particularly

but not limited to the Department of Trade and Industry (DTI), Department of Finance (DOF), Department
of Budget and Management (DBM), Department of Justice (DOJ), and the Office of the Government
Corporate Counsel (OGCC), are enjoined to extend full support to the Department of Agriculture for the
implementation of the herein Executive Order.
SECTION 7. Volume of Importation. — The Secretary of Agriculture is hereby authorized to

determine the reasonable volume of pork that will be imported within the purview of this Executive Order
but not to exceed 5,000 MT (metric tons) of pork.
publication in a newspaper of general circulation, and shall remain valid until June 30, 2010.
DONE, in the City of Manila, this 12th day of April, in the year of Our Lord, Two Thousand and
Ten. IATHaS
January 29, 2010
AUTHORIZING THE NATIONAL FOOD AUTHORITY TO INTERVENE IN THE STABILIZATION OF

THE SUPPLY AND PRICE OF SUGAR
WHEREAS, the government is committed to pursue a policy of food security, especially for the
benefit of the less fortunate, disadvantaged and marginalized sectors of the country; HEDSCc
WHEREAS, the current tight economic situation, aggravated by the destructive effects of typhoons
that hit the country, has significantly lessened the underprivileged sector's access to basic food;
WHEREAS, there is a need to address the basic needs of the less fortunate sectors, especially those
in the depressed areas, to assure their continuous access to basic food times;
WHEREAS, under Section 3 of Executive Order No. 1028, Series of 1985, "the President may, for
stabilization purposes, authorize the intervention by the appropriate government entities in the trading of
other food items if so warranted by conditions as may exist from time to time";
WHEREAS, the National Food Authority (NFA), considering their capability and experience in the
marketing of grains and non-grain commodities, is the most appropriate government agency to intervene in
the stabilization of basic food items; cTaDHS
WHEREAS, in times of national emergency or calamity, the welfare of the people becomes the
supreme law.
NOW, THEREFORE, I, GLORIA MACAPAGAL ARROYO, President of the Philippines, by

SECTION 1. Intervention by the National Food Authority. — The National Food Authority
(NFA) is hereby authorized to include in its commodity coverage sugar to stabilize the country's supply
and prices.
SECTION 2. Funding. — For this purpose, the NFA, through its respective boards or council
is authorized to use its corporate funds, manpower and other facilities, government-guaranteed credit lines
and supplemental government support, as it may deem necessary.
SECTION 3. Nature of Funds. — All disbursements as well as administrative and operational

expenses incurred by virtue hereof shall be treated as NFA's regular operating expense account subject to
the usual accounting and auditing rules and regulations. ECaITc
SECTION 4. Tax Expenditure Subsidy Scheme. — The private sector and the NFA shall
import sugar using the Tax Expenditure Subsidy Scheme of the NFA.
SECTION 5. Service Fee. — The NFA shall be authorized to collect a Service Fee (SF) for
the private sector's importation of sugar.
SECTION 6. Inter-Agency Support. — All agencies of the National Government, particularly

but not limited to, the Department of Trade and Industry (DTI), Department of Finance (DOF),
Department of Budget and Management (DBM), Department of Justice (DOJ), and the Office of the
Government Corporate Counsel (OGCC), are enjoined to extend full support to the Department of
Agriculture/NFA for the implementation of the herein Executive Order.
SECTION 7. Volume of Importation. — The Secretary of Agriculture and the Secretary of

Trade and Industry are hereby authorized to determine the reasonable volume of sugar that will be
imported within the purview of this Executive Order.
SECTION 8. Effectivity. — This Executive Order shall take effect immediately and shall
remain valid until 31 December 2010.
Ten. SCIacA
(738)
June 18, 2010
EXECUTIVE ORDER NO. 856-B
AMENDING SECTION 3 OF EXECUTIVE ORDER NO. 856-A, DATED MARCH 23, 2010, BY
GRANTING DISCOUNTED RATES FOR COMPETITIVENESS
WHEREAS, Executive Order (EO) No. 856 dated January 29, 2010 expanded the coverage of EO
No. 666, series of 2007, in support of the power requirements of Clark Freeport Zone; prLL
WHEREAS, EO No. 856-A dated March 23, 2010 amended Section 3 of EO No. 856 by adjusting
the discounted transmission and generation rates for qualified semiconductor firms in Clark Freeport
Zone;
WHEREAS, the rate appearing for the first to the sixth year of operations was inadvertently printed
at US$0.51760 per kilowatt hour, while it should have been at the amount of US$0.051760 per kilowatt
hour;
WHEREAS, the material adjustment shall enhance the viability of Clark Freeport Zone as
investment area, and shall infuse capital, generate employment opportunities, boost exports, and improve
the country's economy in the long run.

SECTION 1. Section 3 of Executive Order (EO) No. 856, dated January 19, 2010, as amended
by EO No. 856-A, dated March 23, 2010, is hereby further amended to read as follows:
"Section 3. Grant of Discounted Rates for Competitiveness. — In accordance with

Executive Order No. 796, dated May 21, 2009, the Department of Energy (DOE) shall provide
qualified semiconductor firms in Clark Freeport Zone with minimum investment of One Billion
U.S. Dollars (US$1,000,000,000) discounted transmission and generation rates as follows:
• 1st-6th year of operation: US$0.051760/kwh
• 7th-10th year of operation: US$0.062553/kwh HIACEa
Concerned government agencies shall work for an arrangement with the National Grid
Corporation of the Philippines (NGCP, formerly National Transmission Corporation) to amortize
investment for the 230 KV facilities in order to provide the required discounted rate for the
semiconductor companies as earlier committed by the government. Said discounted rates shall be
reported to the Energy Regulatory Commission (ERC). Failure of the semiconductor firm to comply
with the minimum investment requirement within three (3) years from the start of its operation shall
forfeit the incentives owing, and it shall further be required to reimburse the benefits derived from
this scheme."
SECTION 3. Separability Clause. — Any portion or provision of this Executive Order that
may be declared unconstitutional shall not have the effect of nullifying its other portions or provisions, as
long as such remaining portions can still be given effect.
SECTION 4. Effectivity. — This Executive Order shall take effect immediately.
Ten.
(739)
March 23, 2010
AMENDING SECTION 3 OF EXECUTIVE ORDER NO. 856, DATED JANUARY 19, 2010, BY
GRANTING DISCOUNTED RATES FOR COMPETITIVENESS
WHEREAS, Executive Order (EO) No. 856 dated January 29, 2010 expanded the coverage of EO
No. 666, series of 2007, in support of the power requirements of Clark Freeport Zone; SaETCI
WHEREAS, the viability of Clark Freeport Zone as investment area will be greatly enhanced,
thereby infusing capital, generating employment opportunities, boosting exports and improving the
country's economy in the long run.

SECTION 1. Section 3 of Executive Order (EO) No. 856, dated January 19, 2010, is hereby
amended to read as follows:
SEC. 3. Grant of Discounted Rates for Competitiveness. — In accordance with

Executive Order No. 796, dated May 21, 2009, the Department of Energy (DOE) shall provide
qualified semiconductor firms in Clark Freeport Zone with minimum investment of One Billion U.S.
Dollars (US$1,000,000,000) discounted transmission and generation rates as follows:
• 1st-6th year of operation: US$0.51760/kwh
• 7th-10th year of operation: US$0.062553/kwh
Concerned government agencies shall work for an arrangement with the National Grid
Corporation of the Philippines (NGCP, formerly National Transmission Corporation) to amortize
investment for the 230 KV facilities in order to provide the required discounted rate for the
semi-conductor companies as earlier committed by the government. Said discounted rates shall be
reported to the Energy Regulatory Commission (ERC). Failure of the semiconductor firm to comply
with the minimum investment requirements within three (3) years from the start of its operation
shall forfeit the incentives owing, and it shall further be required to reimbursed the benefits derived
from this scheme."
or modified accordingly. cDaEAS
SECTION 4. Effectivity. — This Executive Order shall take effect immediately.
DONE in the City of Manila, this 23rd day of March in the year of Our Lord, Two Thousand and
Ten.
Published in the Official Gazette, Vol. 106, No. 20, p. 2886 on May 17, 2010.
(740)
January 19, 2010
EXPANDING THE COVERAGE OF EXECUTIVE ORDER NO. 666, SERIES OF 2007, IN SUPPORT OF
THE POWER REQUIREMENTS OF CLARK FREEPORT ZONE
WHEREAS, Executive Order (EO) No. 666 dated September 25, 2007 directed all heads of
departments, bureaus, offices, agencies and instrumentalities of government to support the power
infrastructure requirements of Clark Freeport Zone (CFZ) and support the investment of Texas
Instruments (TI) in Clark; IcESaA
WHEREAS, the said EO No. 666 detailed the government's thrust to provide reliable power
transmission infrastructure for Clark in three phases, with the first and second phase already completed by
the National Transmission Corporation (TRANSCO, now known as the National Grid Corporation of the
Philippines [NGCP]);
WHEREAS, the grant of discounted generation and transmission rate to TI because of the
magnitude of investments and employment of TI in CFZ was identified in EO No. 666;
WHEREAS, there is a need to expedite the implementation of the Phase 3 in view of anticipated
investments in CFZ, and to ultimately solve the power reliability concerns of locators in Clark;
WHEREAS, EO No. 796 dated May 21, 2009 established the Industry Competitiveness Fund (ICF)
to support power-intensive industries with substantial investments to make the country more attractive to
foreign direct investments;
WHEREAS, EO No. 796 allowed the granting of special power rates through the ICF to foreign
investors infusing substantial investment to the country in consideration of the employment, exports, and
economic activities these large industries will contribute; aSIATD
WHEREAS, the National Economic Development Authority (NEDA) Board, in its meeting last
December 8, 2009, has approved the funding for the implementation of Phase 3 of the 230 KV Clark
Power Transmission Project;
WHEREAS, a multinational semiconductor company, with investment and development plan

higher than that of TI, is considering to locate its overseas plant in Clark provided it be given the same
power rates granted to TI and assurance of reliable and quality power supply, which has been identified as
Phase 3 power infrastructure in EO No. 666;
WHEREAS, the entry of semiconductor companies in Clark will infuse capitalization, generate
employment opportunities, boost exports, and enhance the country's economy.

Philippines, by virtue of the powers vested in me by law, do hereby order: cTSDAH
SECTION 1. Construction of Phase 3 of the Power Infrastructure Program for Clark. —

Departments and government offices concerned are tasked to expedite the implementation of the Phase 3,
Clark 230 KV Line Transmission Project, with Clark Development Corporation (CDC) as the lead agency,
to ensure completion of the said project within one and a half (1 1/2) years from signing of this Executive
Order.
SECTION 2. Conversion of the Clark 230 KV Transmission Lines into a Loop to be Part of
the National Transmission Grid. — Departments and government offices concerned are tasked to expedite
the conversion of Phases 1, 2, and 3 of the 230 KV Clark Transmission facilities into a loop to be made
part of the national transmission grid to maximize its potential and to provide greater power reliability for
Clark. Concerned departments and government offices are tasked to expedite securing necessary
governmental clearances to immediately convert these facilities as part of the national transmission grid.
SECTION 3. Grant of Discounted Rates to the SemiCon Firm. — The National Power
Corporation (NPC) shall provide SEI discounted transmission and generation rates similar to that granted
to Texas Instruments (TI) as earlier committed to the semiconductor firm. Concerned government agencies
shall work for an arrangement with the National Grid Corporation of the Philippines (NGCP, formerly
National Transmission Corporation) to amortize investment for the 230 KV facilities in order to provide
the required discounted rate for the semiconductor company as earlier committed by the government. Said
discounted rates shall be reported to the Energy Regulatory Commission (ERC). cSHATC
SECTION 4. Support from the Departments, Bureaus, Offices, Agencies, and

Instrumentalities of the Government. — Considering the earlier commitments made by the Philippine
government to the semiconductor company, the economic benefits its entry will provide the country, and
the importance of providing reliable power to Clark locators, all heads of departments, bureaus, offices,
agencies and instrumentalities of the government are hereby directed to give full support and assistance to
the implementation of the various provisions of this Order. In particular, but not limited thereto, the
Department of Energy and Energy Family to include the National Power Corporation and the PSALM are
tasked to work out the grant of the discounted rate to the semiconductor company through the Industry
Competitiveness Fund (ICF). The Department of Budget and Management is tasked to immediately release
the funds for the Phase 3 Project and the ICF. The Department of Environment and Natural Resources is
tasked to provide assistance so the necessary environmental clearances for the project can be issued. The
Government Property and Procurement Board is tasked to assist CDC on questions concerning
procurement regulations to ensure Phase 3 will be completed immediately.
SECTION 7. Effectivity. — This Executive Order shall take effect immediately. IcSEAH
Ten.
Endnotes
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PD 1869
RA 7922
RA 9490
RA 9728
RA 10083
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RA 10173
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1. Foreigners are allowed to practice the following professions provided their country allows Filipinos to be
admitted to the practice of these professions: aeronautical engineering, agricultural engineering, chemical
engineering, civil engineering, electrical engineering, electronics engineering, electronics technician,
geodetic engineering, mechanical engineering, metallurgical engineering, mining engineering, naval
architecture and marine engineering, sanitary engineering, medicine, medical technology, dentistry,
midwifery, nursing, nutrition and dietetics, optometry, physical and occupational therapy, veterinary
medicine, accountancy, architecture, chemistry, customs brokerage, environmental planning, geology,
landscape architecture, librarianship, marine deck officers, marine engine officers, master plumbing, sugar
technology, social work, teaching, agriculture, fisheries, guidance counseling, real estate service (real estate
consultant, real estate appraiser, real estate assessor, real estate broker and real estate salesperson),
respiratory therapy, psychology and interior design. Architecture, chemistry, electronics engineering,
environmental planning, guidance counseling, landscape architecture, metallurgical engineering, naval
architecture and marine engineering, psychology, real estate service (real estate consultant, real estate
appraiser, real estate assessor, real estate broker and real estate salesperson), sanitary engineering and
interior design allow corporate practice by Filipinos.
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2. Full foreign participation is allowed for retail trade enterprises: (a) with paid-up capital of US$2,500,000 or
more provided that investments for establishing a store is not less than US$830,000; or (b) specializing in
high end or luxury products, provided that the paid-up capital per store is not less than US$250,000 (Sec. 5
of RA 8762).
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4. Lending companies regulated by SEC are allowed to have up to 49% foreign equity participation (Sec. 6 of
RA 9474). Financing companies and investment houses regulated by SEC are allowed to have up to 60%
foreign equity participation (Sec. 6 of RA 5980 as amended by RA 8556; PD 129 as amended by RA 8366).
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5. Full foreign participation is allowed through financial or technical assistance agreement with the President
(Art. XII, Sec. 2 of the Constitution).
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6. The participation of foreign investors in the governing body of any public utility enterprise shall be limited
to their proportionate share in its capital, and all the executive and managing officers of such corporation or
association must be citizens of the Philippines (Article XII, Section 11 of the Constitution).
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7. A "public utility" is a business or service engaged in regularly supplying the public with some commodity
or service of consequence such as electricity, gas, water, transportation, telephone or telegraph service
(Supreme Court ruling on JG Summit Holdings vs. Court of Appeals, et al., September 24, 2003). Power
generation and the supply of electricity to the contestable market are not considered as public utility
operation (Sec. 6 and Sec. 29, respectively, of RA 9136).
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8. Control and administration of educational institutions shall be vested in citizens of the Philippines (Art.
XIV, Sec. 4 (2) of the Constitution).
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9. Full foreign participation is allowed provided that within the 30-year period from start of operation, the
foreign investor shall divest a minimum of 60 percent of their equity to Filipino citizens (Sec. 5 of PD 194;
NFA Council Resolution No. 193 s. 1998).
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EO 226-1987
EO 156-2002
Implementing Rules and Regulations of Executive Order No. 182, Series of 2015
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RA 7160
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EO 767-2008
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EO 461-2005
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EO 160-2003
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EO 214-2003
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RA 7942
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EO 528 - 2006
EO 226 - 1987
PD 1464
Implementing Rules and Regulations of Executive Order No. 70
717 (Popup - Popup)

EO 68-2012
718 (Popup - Popup)

RA 8424
719 (Popup - Popup)

RA 7227
720 (Popup - Popup)

PD 1464
721 (Popup - Popup)

RA 8424
RA 10021
722 (Popup - Popup)

EO 638-2007
EO 812-2009
PD 1464
723 (Popup - Popup)

RA 7160
724 (Popup - Popup)

PD 1464
725 (Popup - Popup)

PD 1464
726 (Popup - Popup)

RA 9295
727 (Popup - Popup)

EO 767-2008
PD 1464
728 (Popup - Popup)

EO 375-2004
PD 1464
729 (Popup - Popup)

PD 1464
730 (Popup - Popup)

PD 1464
731 (Popup - Popup)

PD 1464
732 (Popup - Popup)

PD 1464
733 (Popup - Popup)

EO 268-2004
RA 1937
RA 8479
734 (Popup - Popup)

PD 1464
RA 8047
735 (Popup - Popup)

EO 877-2010
EO 156-2002
EO 226-1987
736 (Popup - Popup)

EO 877-A-2010
EO 156-2002
EO 264-1995
EO 226-1987
737 (Popup - Popup)

* Note from the Publisher: Copied verbatim from the official copy. The word "liberatization" should read as
"liberalization".
738 (Popup - Popup)
EO 856-A-2010
EO 856-2010
739 (Popup - Popup)

EO 856-B-2010
EO 856-2010
740 (Popup - Popup)

EO 856-B-2010
EO 856-A-2010

2010 - 2017 Executive Orders

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(1)

EXECUTIVE ORDER NO. 13

STRENGTHENING THE FIGHT AGAINST ILLEGAL GAMBLING AND CLARIFYING THE

NOW, THEREFORE, I, RODRIGO ROA DUTERTE, President of the Republic of the

SECTION 2. Illegal Gambling Defined. — Pursuant to existing laws, "illegal gambling" is

SECTION 3. Clarification on Online Gambling. — No duly licensed online gambling

SECTION 8. Separability. — If any provision of this Executive Order is declared invalid or

July 23, 2016

OPERATIONALIZING IN THE EXECUTIVE BRANCH THE PEOPLE'S CONSTITUTIONAL RIGHT

(b) "Official record/records" shall refer to information produced or received by a public

SECTION 3. Access to Information. — Every Filipino shall have access to information,

SECTION 5. Availability of SALN. — Subject to the provisions contained in Sections 3 and 4

SECTION 6. Application and Interpretation. — There shall be a legal presumption in favor of

SECTION 7. Protection of Privacy. — While providing access to information, public records,

SECTION 8. People's Freedom of Information (FOI) Manual. — For the effective

(e) The process for the disposition of requests;

(g) The schedule of applicable fees.

March 22, 2016

ADOPTING A COMPENSATION AND POSITION CLASSIFICATION SYSTEM (CPCS) AND A

b. Conduct compensation studies, develop and recommend to the President a competitive

SECTION 2. Collective Bargaining Agreements (CBAs) and Collective Negotiation

SECTION 3. Implementing Agency. — The CPCS shall be implemented and administered by

SECTION 4. Funding and Implementation. — Implementation of the compensation

SECTION 5. Non-Diminution of Authorized Salaries. — In the implementation of the CPCS,

Government Service Rates

(c) Drastic changes in market or business environment.

II. Definition of Terms. —

"Government Instrumentalities with Corporate Powers (GICPs)/Government Corporate Entities (GCEs)"

"Government-Owned or -Controlled Corporation (GOCC)" refers to any agency organized as a stock or

"Officers" refer to both Board Officers and Executive Officers.

"Overall Organization Performance" refers to company-wide metrics as may be indicated in the

(a) Members of the Governing Board;

(d) Student laborers and apprentices; and

(a) Developmental/Social Corporations;

(b) Proprietary Commercial Corporations;

(c) Government Financial, Investment and Trust Institutions; and

(d) Corporations with Regulatory Functions.

(a) Government Financial Institutions (GFIs)

(c) Energy and Materials

(d) Utilities and Communications

(e) Area Development, Trade and Tourism

(f) Agriculture, Fisheries and Food

(g) Educational and Cultural

(a) Company Financials

(b) Number of Full-Time Equivalent (FTE) Employees

(c) Geographical Scope and Business Complexity

GOCC Grade Financial Range (P)

GOCC Grade No. of FTE Employees

3.1. Geographical Scope. —

(b) International if the organization is characterized by multi-function operations across an

3.2. Business Complexity/Diversity. — The complexity of a GOCC's business operations shall be

ii. Revenue-Generation; and/or

iii. Social Services.

All GOCCs are automatically presumed to perform Social Services activities.

Classification Average Grade

(a) CEO/President/Business Unit Head

(c) Individual Contributor

(b) Supervisory/Management (M). — This pertains to those who implement organization

This category consists of the following Career Bands:

Professional Career Band positions are assigned Job Grades 8 to 17.

General Staff Career Band positions are assigned to Job Grades 4 to 9.

Positions in the Labor Career Band are assigned to Job Grades 1 to 7.

(a) Basic Salaries