Home›Statutes›Executive Orders›Executive Order No. 376A (2004)
Executive Order No. 376A (2004)
Only those agriculture and fisheries enterprises, and micro-agricultural processors as defined in Rule I (a), (m), and (r) shall be eligible for exemption from the payment of tariffs on imported inputs, machinery and equipment listed in Annex —B— that are for their exclusive use and shall be subject to the provisions of the IRRs; Provided that small agriculture and fisheries enterprises as defined in Rule I (t) shall be subject to —simplified certification— procedures under Section 3, Rule IV of
Section 1. Agriculture and fisheries enterprises availing of duty-exempt importation shall apply for a Certificate of Eligibility (CE) with any of the deputized agencies enumerated in the subsequent section. The CE entitles an enterprise for duty-free importation of agriculture and fisheries inputs, machinery, equipment listed in Annex —B—.
Section 2. The Head of any of the following government agencies is deputized to issue the CE:
(a) The DA s Regional Field Units (RFUs) (for agriculture enterprises);
(b) The Bureau of Fisheries and Aquatic Resources (BFAR) or its regional offices (for fisheries enterprises); or
(c) The DTI s regional and provincial offices, or DTI-BOI.
Section 3. Small agriculture and fisheries enterprises applying for a CE shall be subject to the simplified certification procedures by submitting the following documents:
(a) Duly accomplished application form;
(b) A certified copy of certificate of registration issued by:
(b.1) the SEC, in the case of corporation and partnership;
(b.2) the DTI, in the case of single proprietorship; or a certified copy of Business/Mayor s Permit, as the case may be;
(b.3) the CDA, in the case of a cooperative; or
(b.4) by the SEC or an accreditation by appropriate government agency in the case of farmers /fisherfolk s organizations and associations; and
(c) Declared assets of the previous year or the latest available declaration of assets, which will be the basis of the total allowable peso value of import transaction/s in a year.
Section 4. All agriculture and fisheries enterprises not falling within the definition under Rule I (t), and micro-agricultural processors defined under Rule I (r) shall be subject to the regular certification procedures by submitting the following requirements:
(a) Duly accomplished application form;
(b) A certified copy of certificate of registration issued by:
(b.1) the SEC, in the case of corporation and partnership;
(b.2) the DTI, in the case of single proprietorship,
(b.3) the CDA, in the case of a cooperative; or
(b.4) by the SEC or an accreditation by appropriate government agency in the case of farmers /fisherfolk s organizations and associations;
(c) Duly —audited— assets of the previous year or the latest available declaration of assets, which will be the basis of the total allowable peso value of import transaction/s in a year;
(d) Notarized statement indicating the following:
i That the enterprise has no pending application from other issuing agency/ies under the incentives provided in Section 109 of RA 8435 as amended by RA 9281; and
ii. That the enterprise has not availed of similar incentives provided under existing laws for the same articles to be imported; and
(e) An indicative list of regularly used inputs, equipment and machinery for the year.
Section 5. The application for and receipt of a CE shall only be undertaken by the eligible enterprise or through its authorized representative/s. Such authorization shall define the extent and nature of the representative s authority through the issuance of the following:
(a) A board resolution and a corporate secretary s certificate in the case of a corporation;
(b) A secretary s/partner s certificate in the case of a partnership; or
(c) A special power of attorney (SPA) in the case of a sole proprietorship.
Section 6. The DA or any of its deputized agencies shall issue a CE within three (3) working days from submission of the application form with complete supporting documents. The issuing agency shall conduct an ocular inspection before the issuance of CE for all new applicants to ascertain the capacity and requirements of the applicant.
Section 7. The CE shall contain the following information:
(a) Name of the agriculture or fisheries enterprise;
(b) Type of agricultural or fishery activity engaged in;
(c) CE Control number;
(d) Date of issuance and expiration of the CE;
(e) Total allowable peso value of import transaction/s within the validity of the CE referred to in Sections 3 (c) and 4 (c) of this Rule; and
(f) A table for recording the following information as a result of tariff-exempt import transactions made by an enterprise:
(f.1) Commodity code and description;
(f.2) CIF peso value and volume/quantity;
(f.3) Available balance/unused allowable peso value of imports;
(f.4) Name and signature of DA Officer and BOC Collector; and
(f.5) Date recorded.
Section 8. The issuing agency shall indicate the amount of the total allowable peso value of import transaction/s in a year in the space provided in the CE.
Section 9. An eligible enterprise securing more than one valid CE shall constitute a violation of this EO and shall be subject to the penalties outlined in Rule IX.
Section 10. The CE is non-transferable and shall be valid for a year from the date of issuance, unless invalidated or revoked under Rule IX. An enterprise with an expired CE and wishing to continue to avail of the duty-exempt importation may re-apply for another CE by following the procedures on application outlined in this Rule; Provided, that the enterprise shall surrender the expired CE to the same issuing agency.
Rule V IMPORT CONSOLIDATORS