pop

• 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
• Other foreign traders who brought silks, woolens, bells, porcelains, perfumes, iron tin, coloredcotton cloth and other smell wares to the country paid tariff duties
• Philippine exports consisted mainly of


  • rice
  • coconuts
  • palm oil
  • sugar
  • fibers
  • straws
  • cane
  • dyewoods
  • lumber
  • luxuries such as sea snails
  • beches
  • defmerk
  • edible bird nests
  • tortoise shell
  • pearls
  • mother of pearls shells
• Fifteen (15%) percenton all goods from Spain and Mexico
• Three (3%) percenton all goods from other countries, except those from China which was 6%
• Ten (10%) percentof all Asiatic Merchandise to Mexico (export)
• Three (3%) percenton all exports other than Asiatic
• Purposes of the tariff

  • To increase revenue
  • To protect the agriculture and arts of the islands
  • To expand foreign commerce
• The new tariff which was promulgated on March 3, 1891 took effect

  April 1, 1891
• 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
• The passage of this law gave birth to a preferential trade relation between the two states
• 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 1937 was signed into law by a Filipino President and superseded by 48 years colonial regime of the Tariff Act 1909
• Presidential Decree No. 34 was issued to simplify the present complicated tariff structure and improve thereby the administration of customs, raise additional revenues, provide tariff protection to economically desirable and deserving local industries, serve as an instrument for bargaining vis-a-visother countries, allocate properly available resources from investment in non-essentials to investments in essential and exportable goods, and prevent technical smuggling
• Presidential Decree No. 1464 was issued to infuse flexibility, to keep pace with the changing needs and demands of trade and commerce, and to strengthen the punitive force of the Tariff and Customs Code against smuggling and other forms of customs fraud at that time
• Executive Order No. 688 ordered the alignment of the Philippine Tariff Nomenclature and the General Rules of Classification with that of the Customs Cooperation Council Nomenclature
• Executive Order No. 127 was issued to implement Section 109 of Republic Act 8435, otherwise known as the "Agriculture and Fisheries Modernization Act of 1997"
• Executive Order No. 156 changed the basis of dutiable value from Home Consumption Value (HCV) to Fair Market Value (FMV)
• Republic Act No. 7650 repealed Section 1404 of PD 1464, abolished the office of the Customs Appraiser but incorporated the separate functions of a Customs Appraiser and the Customs Examiner into one Customs Officer tasked to inspect and appraise imported articles
• Republic Act No. 7651 introduced amendments to P.D. 1464, which revitalized and strengthens 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) consistent with the principles and general provisions of the General Agreement of Tariffs and Trade (GATT) of 1994 and Uruguay Round Final Act which the Philippines is a signatory
• 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 where the Philippines was committed to implement way back January 1, 2000
• Republic Act No. 9280 professionalizes the practice of customs broker profession and making it exclusive to professional customs brokers by prohibiting corporations from engaging in the practice of Customs Broker profession
• Republic Act No. 10863 (Customs Modernization and Tariff Act) amended the Tariff and Customs Code of the Philippines (TCCP) with the aim of modernizing Customs rules and procedures for faster trade, reduce opportunities for corruption, improve Customs service delivery and improve supply chain
• 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
• Tariff is a form of tax levied on goods imported into a country
• A modern tariff is a systematic arrangement of the Customs duties levied on goods when they pass the border of a political unit
• A modern tariff is an official list or schedule setting forth the several customs duties to be imposed on imports, exports or goods in transit