Home›Statutes›Executive Orders›Executive Order No. 478 (1991)
Executive Order No. 478 (1991)
IMPOSING SPECIAL DUTIES ON CRUDE OIL AND OIL PRODUCTS UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED.
Section 1. A special duty of P0.95 per liter or P151.05 per barrel on imported crude oil falling under Hdg. No. 27.09 and P1.00 per liter on imported oil products falling under Hdg. Nos. 27.10 and 27.11 of Section 104 of the Tariff and Customs Code of the Philippines, as amended, and listed in Annex —A— hereof shall be levied in addition to the existing ad valorem rates imposed on these articles.
Section 2. Upon the effectivity of this Executive Order, the articles listed in Annex —A— hereof when entered or withdrawn from warehouses in the Philippines for consumption shall be subject to the additional rates of duty prescribed therein.
Section 3. This Executive Order shall take effect after thirty (30) days following its publication in two (2) national newspaper of general circulation in the Philippines.
DONE in the City of Manila, this 23rd day of August, in the year of Our Lord, nineteen hundred and ninety-one.
CORAZON C. AQUINO President of the Philippines
By the President:
FRANKLIN M. DRILON Executive Secretary
ANNEX —A—
NOMENCLATURE AND SPECIAL DUTY ON CRUDE OIL AND OIL PRODUCTS
HS HDG
Description
Date of Duty
2709.00 00
Petroleum oils and oils obtained from bituminous minerals, crude.
10% ad val. plus P0.95/liter or P151.05/barrel
2710.00 00
Petroleum oils and oils obtained from bituminous minerals, other then crude; preparations not elsewhere specified or included, containing by weight 70% of more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations.
2710.00 10
- - - x x x
2710.00 20
- - - Lubricating oil, including lubricating oil basestock when imported with special authorization by the Energy Regulatory Board
10% ad val. plus—P1.00/liter
2710.00 30
- - - Fuel oils, naptha, low aromatic solvents:
2710.00 31
- - - - Fuel oils
10% ad val.
2710.00 32
- - - - Naptha, when imported with special authorization by the Energy Regulatory Board
10% ad val.
2710.00 33
- - - - Other naptha
10% ad val. plus P1.00/liter
2710.00 34
- - - - Low aromatic solvents, when imported with special authorization by the Energy Regulatory Board.
10% ad val.
2710.00 35
- - - - Other low aromatic solvents
10% ad val. plus P1.00/liter
2710.00 40
- - - x x x
2710.00 50
- - - Gas oils (including diesel oil), kerosene (including kerosene type jet fuel) and motor gasoline; other heavy oils;
2710.00 51
- - - - Gas oils (including diesel oil), when imported with special authorization by the Energy Regulatory Board
20% ad val.
2710.00 59
- - - - Other
20% ad val. plus P1.00/liter
2710.00 90
- - - Other oils and preparations - Liquefied:
20% ad val. plus P1.00/liter
27.11
Petroleum gases and other gaseous hydrocarbons
2711.11 00
- - Natural gas
10% ad val. plus P1.00/liter
2711.12 00
- - Propane
10% ad val. plus P1.00/liter
2711.13 00
- - Butanes
10% ad val. plus P1.00/liter
2711.14 00
- - Ethylene, propylene butylenes and butadiene
10% ad val. plus P1.00/liter
2711.19 00
- - Other - In gaseous state:
10% ad val. plus P1.00/liter
2711.21 00
- - Natural gas
10% ad val. plus P1.00/liter
2711.29 00
- - Other
10% ad val. plus P1.00/liter