TAMN01B

• The ancient Filipinos were already trading with China, Japan, Siam (Thailand), Cambodia, India, Burma, Sumtra, Java and other neighbouring islands
• Subsequent alternations and amendments were introduced into this new tariff in 1855, 1857 and 1870 but the policy of protection for Spanish merchandise continued unmodified
• Philippine products were accorded preferential treatment in Spain. The law of 1882 provided that except tobacco, rum, sugar, cacao, chocolate and coffee, the products of Archipelago were to be exempted from duty
• The ancient almojarifazgo (a three percent ad valorem duty) imposed on both imports and exports was established in Manila by Governor Guido R. Lavizaresin 1573
• Duty on Chinese goods was increased to six percent in 1606
• Zamboanga was opened in 1833, Cebu in 1842, Iloilo and Sulu in 1855, Legaspi and Tacloban in 1874
• A price was fixed for the commodities, "which was paid in gold, as a greed upon or in metal bells (gongs) brought from China"
• The Chinese writers Chao Ju-Kua(1209-1214) and Wang Tay-Uan(1349) observed that the ancient Filipinos were hones in the commercial dealings
• Philippine exports consisted mainly of rice, coconuts, palm oil, sugar, fibers, straws, cane, dyewoods, lumber and luxuries such as sea snails, beches, defmerk, edible bird nests, tortoise shell, pearls and mother of pearls shells
• Tariff Board, the rates were enforced as follows: 1) Fifteen (15%) percenton all goods from Spain and Mexico, 2) Three (3%) percenton all goods from other countries, except those from China which was 6%, 3) Ten (10%) percentof all Asiatic Merchandise to Mexico (export), 4) Three (3%) percenton all exports other than Asiatic
• The purposes of the tariff were: 1) To increase revenue, 2) To protect the agriculture and arts of the islands, 3) To expand foreign commerce
• On April 1, 1891, the new tariff which was promulgated on March 3, 1891 took effect
• In the later part of 1801 and in 1892, these export duties were restored in 1893 and were continued in force under the American administrative until 1918
• These laws of 1891 remain enforced up to the beginning of the American occupation and was continued in force and affected by the US Military Government until November 15, 1901
• The Philippine Tariff Act of 1909 was the first piece of tariff legislation passed by the United States Congress for the Philippines during the American regime
• Republic Act 1937 was the first Tariff and Customs Code passed in the history of the Philippine Congress which was enacted by an all Filipino legislature
• REPUBLIC ACT NO. 6635 was an act to revise the Tariff and Customs Code of the Philippines
• PRESIDENTIAL DECREE No. 34 amended the Tariff and Customs Code of the Philippines
• PRESIDENTIAL DECREE No. 1464 consolidated and codified all the tariff and customs laws of the Philippines
• EXECUTIVE ORDER NO. 688 aligned the Philippine Tariff Nomenclatureand the General Rules of Classification with that of the Customs Cooperation Council Nomenclature
• EXECUTIVE ORDER NO. 127 modified the rates of duty on certain imported articles under the Tariff and Customs Code of 1978, as amended, in order to implement the Agriculture and Fisheries Modernization Act of 1997
• EXECUTIVE ORDER NO. 156 changed the base for customs valuation from home consumption value to cost, plus insurance and freight (C.I.F)
• REPUBLIC ACT NO. 7650 repealed Section 1404 and amended Sections 1401 and 1403 of the Tariff and Customs Code of the Philippines, relative to the physical examination of imported articles
• REPUBLIC ACT NO. 7651 revitalized and strengthened the Bureau of Customs in its fight against technical smuggling and other customs fraud
• Republic Act No. 8181 introduced a change in the basis of dutiable value of imported articles subject to an ad valorem rate of duty from Fair Market Value (FMV) to Transaction Value (TV)
• REPUBLIC ACT NO. 9135 authorized the shift from the interim valuation of Export Value to the use of the Transaction Value as mandated by the WTO valuation agreement
• REPUBLIC ACT No. 9280 professionalizes the practice of customs broker profession and making it exclusive to professional customs brokers
• REPUBLIC ACT No. 10863 (Customs Modernization and Tariff Act) amended the Tariff and Customs Code of the Philippines with the aim of modernizing Customs rules and procedures
• Tariff


  A table or schedule of tax rates imposed on imports or exports
• Customs


  Taxes paid for importation and exportation of commodities across national boundaries
• The word 'tariff' is derived from old French, Spanish, Arabic, Italian and Portuguese terms meaning 'rate', 'price list', 'notification', 'schedule'
• Modern Tariff


  • A systematic arrangement of the Customs duties levied on goods when they pass the border of a political unit
  • An official list or schedule setting forth the several customs duties to be imposed on imports, exports or goods in transit