APPENDIX TABLES The Philippines WT/TPR/S/261/Rev.1 
 Page 103 
 
 
  Table AI.1 
Merchandise exports by group of products, 2005-10 
(US$ and %)  
  2005 2006 2007 2008 2009 2010 
Total exports (US$ million) 41,254.7 47,410.1 50,465.7 49,077.5 38,435.8 51,497.5 
 (% of total) 
Total primary products 10.8 12.7 14.6 16.5 14.1 14.2 
   Agriculture 6.6 6.0 6.4 8.1 8.3 8.0 
      Food 6.1 5.5 5.9 7.4 7.7 7.3 
         4223 Coconut oil (copra), fractions 1.6 1.2 1.5 2.1 1.5 2.5 
      Agricultural raw material 0.5 0.5 0.5 0.6 0.6 0.7 
   Mining 4.1 6.7 8.2 8.5 5.8 6.2 
      Ores and other minerals 1.1 1.5 2.3 1.8 1.7 2.1 
      Non-ferrous metals 1.2 2.9 3.1 3.4 2.2 2.0 
         6821 Copper anodes; allo ys; unwrought 0.9 2.6 2.6 3.0 1.8 1.6 
      Fuels 1.9 2.3 2.8 3.3 1.9 2.1 
Manufactures 89.1 86.1 84.9 82.6 85.3 85.1 
   Iron and steel 0.2 0.5 0.5 0.5 0.3 0.3 
   Chemicals 1.3 1.6 2.0 2.3 2.5 3.0 
   Other semi-manufactures 2.3 3.8 3.4 3.8 4.1 3.9 
         6353 Builders joinery/carpentry wood 0.3 1.3 1.5 1.8 2.1 2.0 
   Machinery and transport equipment 74.4 69.5 69.8 67.3 69.3 70.1 
      Power generating machines 0.1 0.1 0.0 0.0 0.0 0.0 
      Other non-electrical machinery 1.3 1.2 1.4 1.3 1.5 1.3 
         Agricultural machinery and tractors 0.0 0.0 0.0 0.0 0.0 0.0 
      Office machines & telecommuni cation equipment 57.7 55.0 57.2 52.3 52.3 54.3 
         7764 Electronic integrated circuits and 
 microassemblies 18.5 17.6 30.2 26.8 22.9 25.3 
         7526 Input or output units for automatic data 
 processing machines housing 1.9 1.7 9.1 7.6 8.4 9.1 
         7763 Diodes, transistors, etc. 16.0 16.6 3.7 3.6 3.8 5.0 
         7599 Parts and acce ssories of 751.1,  751.2, 751.9 and 
 752 8.7 7.1 4.2 4.1 6.1 3.8 
         7527 Storage units for data processing 6.4 5.2 4.1 3.4 2.9 3.4 
         7522 Digital automatic data processing machines  1.6 2.9 2.5 2.9 3.6 3.4 
         7768 Piezo-electric crystals, mounted, and parts, 
 n.e.s., of 776 1.9 1.6 1.2 1.3 2.1 1.8 
         7643 Radio or television tran smission apparatus 0.5 0.2 0.2 0.2 0.7 1.0 
         7649 Parts and accessories for apparatus of 
 division 76 1.3 1.2 1.4 1.3 1.1 0.9 
      Other electrical machines 10.1 8.9 6.8 8.4 9.4 9.5 
         7712 Other electric power machinery; parts of 771 0.3 1.3 2.2 2.6 2.5 2.4 
         7731 Insulated wire, cable etc.; optical fibre 
 cables 2.0 1.9 1.8 1.9 2.0 2.2 
         7788 Electrical machinery and equipment, n.e.s. 5.0 2.8 0.8 0.8 1.0 1.8 
         7725 Switches, rela ys, fuses etc. for a voltage not 
 exceeding 1000 V 1.3 1.6 0.7 0.9 1.2 1.3 
         7786 Electrical capacitors 0.6 0.4 0.6 1.1 1.0 1.0 
Table AI.1 (cont'd) WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 104 
  
    2005 2006 2007 2008 2009 2010 
      Automotive products 3.7 3.3 3.5 4.5 4.0 3.5 
         7843 Other motor vehicle parts and accessories of 
 722, 781 to 783 3.3 3.0 3.3 4.2 3.7 3.2 
      Other transport equipment 1.5 1.0 0.8 0.9 2.0 1.4 
   Textiles 0.7 0. 5 0.4 0.4 0.4 0.3 
   Clothing 5.5 5.5 4.5 4.0 4.0 3.4 
   Other consumer goods 4.6 4.7 4.2 4.3 4.8 4.0 
         8811 Photographic (other than cinematographic) 
 cameras;  parts thereof 0.9 1.1 1.4 1.4 1.8 1.5 
Other 0.2 1.1 0.5 0.9 0.6 0.7 
   Gold 0.1 0.6 0.4 0.8 0.6 0.6 
Source:  UNSD, Comtrade data base (SITC Rev.3). The Philippines WT/TPR/S/261/Rev.1 
 Page 105 
 
 
  Table AI.2 
Merchandise imports by group of products, 2005-10 
(US$ million and %)  
  2005 2006 2007 2008 2009 2010 
Total imports (US$ million) 49,487.4 54,078.0 57,995.7 60,419.7 45,877.7 58,467.8 
 (% of total) 
Total primary products 23.4 25.3 27.6 34.9 32.4 32.4 
   Agriculture 7.8 7.5 8.1 11.5 12.2 11.7 
      Food 6.9 6.7 7.3 10.8 11.5 11.0 
         0423 Rice, milled, semi-milled 1.1 0.9 1.1 3.2 2.3 2.8 
         0412 Other wheat (including spelt) and meslin, 
 unmilled 0.8 1.0 0.8 1.2 1.8 0.9 
         0989 Food preparations, n.e.s. 0.7 0.6 0.8 0.8 1.0 0.8 
         0222 Milk concentrated or sweetened 0.5 0.5 0.7 0.8 0.6 0.7 
         0813 Oil-cake, oilseed residues 0.8 0.6 0.7 0.8 0.9 0.7 
      Agricultural raw material 0.9 0.8 0.7 0.7 0.7 0.6 
   Mining 15.6 17.7 19.6 23.4 20.2 20.7 
      Ores and other minerals 1.3 1.2 1.4 1.1 2.5 2.7 
         2831 Copper ores and concentrates 0.9 0.7 0.7 0.7 2.0 2.3 
      Non-ferrous metals 1.0 1.2 1.2 1.1 1.0 1.1 
      Fuels 13.2 15.3 17.0 21.2 16.7 16.9 
         3330 Crude oils of petroleum and bituminous 
 minerals 7.9 9.6 10.1 12.7 7.3 9.5 
         3212 Other coal, whether or pulverized, not 
 agglomerated 0.4 0.5 0.5 0.7 0.9 0.9 
Manufactures 76.4 74.3 72.0 64.6 67.1 66.8 
   Iron and steel 3.0 2.4 2.2 2.9 2.2 2.2 
   Chemicals 7.3 7.4 7.3 8.6 9.8 9.6 
         5429 Medicaments, n.e.s. 0.6 0.6 0.6 0.7 1.0 0.9 
   Other semi-manufactures 2.7 2.7 2.7 2.7 3.4 3.5 
   Machinery and transport equipment 57.8 56.2 54.7 46.2 47.0 47.1 
      Power generating machines 0.4 0.3 0.3 0.2 0.6 0.5 
      Other non-electrical machinery 4.0 4.0 3.9 4.2 4.2 4.7 
         7285 Parts, n.e.s. of machines/appliances of 
 723.48, 727.21, 728.41-728.49 0.7 0.9 0.9 0.8 0.7 0.9 
         7284 Machinery and appliances for particular 
 industries, n.e.s. 1.0 0.9 0.7 0.7 0.5 0.8 
         Agricultural machinery and tractors 0.0 0.0 0.0 0.1 0.1 0.1 
      Office machines & telecommuni cation equipment 44.4 43.1 42.3 33.4 32.9 31.3 
         7768 Piezo-electric crystals, mounted, and 
 parts, n.e.s., of 776 29.4 25.1 21.9 14.4 11.8 11.8 
         7764 Electronic integrated circuits and 
 microassemblies 3.7 7.6 8.8 8.5 9.3 9.3 
         7599 Parts and accessories of 751.1, 751.2, 
 751.9 and 752 7.6 6.6 8.4 7.3 7.9 7.0 
         7649 Parts and accessories for apparatus of 
 division 76 1.8 1.7 1.4 1.5 1.7 1.2 
      Other electrical machines 5.0 4.5 3.4 3.3 3.7 3.9 
         7725 Switches, relays, fuses etc. for a voltage 
 not exceeding 1000 V 0.6 0.6 0.5 0.5 0.6 0.7 
Table A1.2 (cont'd)  WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 106 
  
    2005 2006 2007 2008 2009 2010 
      Automotive products 2.1 2.1 2.5 2.9 3.7 4.4 
         7812 Motor vehicles for the transport of 
 persons, n.e.s. 0.7 0.8 1.2 1.6 2.1 2.6 
      Other transport equipment 1.9 2.2 2.2 2.2 1.9 2.3 
         7924 Aeroplanes, etc. (excl. helicopters), 
  >15,000 kg unladen 0.6 0.7 0.9 0.9 0.4 1.0 
   Textiles 2.2 2. 3 2.1 1.4 1.3 1.1 
   Clothing 0.2 0.2 0.2 0.2 0.2 0.2 
   Other consumer goods 3.2 3.3 2.8 2.7 3.2 3.1 
Other 0.3 0.4 0.4 0.5 0.5 0.8 
   Gold, non-monetary (excl. gold ores and 
 concentrates) 0.2 0.4 0.4 0.5 0.5 0.8 
Source:  UNSD, Comtrade data base (SITC Rev.3). The Philippines WT/TPR/S/261/Rev.1 
 Page 107 
 
 
  Table AI.3  
Merchandise exports by destination, 2005-10 
(US$ and %)  
  2005 2006 2007 2008 2009 2010 
Total exports (US$ million) 41,254. 7 47,410.1 50,465.7 49, 077.5 38,435. 8 51,497.5 
 (% of total) 
  America 19.4 19.7 18.3 18.2 19.3 16.4 
    United States 18.0 18.3 17.0 16.7 17.7 14.7 
    Other America 1.4 1.4 1.3 1.4 1.6 1.7 
      Canada 0.6 0.6 0.5 0.6 0.6 0.6 
      Mexico 0.3 0.3 0.3 0.4 0.3 0.5 
  Europe 17.2 18.7 17.3 17.6 21.0 14.8 
    EU(27) 17.0 18.4 17.0 17.4 20.7 14.4 
      Germany 3.3 3.8 4.3 5.0 6.5 5.2 
      Netherlands 9.8 10.1 8.2 7.6 9.7 4.7 
      France 0.5 0.5 0.5 0.5 0.7 0.8 
      United Kingdom 1.1 1.0 0.9 1.0 0.8 0.8 
      Italy 0.4 0.4 0.4 0.6 0.6 0.7 
      Belgium 0.7 1.5 1.3 1.3 1.3 0.7 
    EFTA 0.1 0.1 0.1 0.1 0.2 0.2 
    Other Europe 0.1 0.2 0.2 0.2 0.1 0.1 
  Commonwealth of Independent States 0.1 0.1 0.1 0.1 0.1 0.1 
  Africa 0.2 0.3 0.4 0.4 0.4 0.4 
  Middle East 0.7 0.8 1.0 1.2 1.2 1.0 
      United Arab Emirates 0.3 0.3 0.4 0.5 0.6 0.4 
  Asia 62.4 60.5 63.0 62.5 58.0 67.3 
    China 9.9 9.8 11.4 11.1 7.6 11.1 
    Japan 17.5 16.7 14.5 15.7 16.2 15.2 
    Six East Asian Traders 31.4 30.8 32.9 31.5 29.8 36.6 
      Singapore 6.6 7.4 6.2 5.3 6.4 14.2 
      Hong Kong, China 8.1 7.8 11.5 10.2 8.4 8.4 
      Korea, Rep. of 3.4 3.0 3.5 5.1 4.8 4.4 
      Thailand 2.8 2.8 2.8 3.1 3.2 3.5 
      Chinese Taipei 4.6 4.2 3.9 3.8 3.4 3.4 
      Malaysia 6.0 5.5 5.0 4.0 3.5 2.7 
    Other Asia 3.7 3.3 4.2 4.2 4.5 4.4 
      Viet Nam 0.8 0.7 0.9 0.8 1.0 1.1 
      Indonesia 1.2 0.8 1.0 1.2 1.0 0.9 
      India 0.2 0.3 0.5 0.4 0.5 0.8 
      Australia 1.1 1.0 1.0 1.0 0.8 0.7 
      Marshall Islands 0.0 0.0 0.0 0.1 0.8 0.4 
Memorandum:       
APEC  81.0 79.3 80.0 79.3 75.2 81.7 
ASEAN 17.3 17.3 15.9 14.4 15.2 22.4 
Source:  UNSD, Comtra de database. WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 108 
  
  Table AI.4 
Merchandise imports by origin, 2005-10 
(US$ and %)  
  2005 2006 2007 2008 2009 2010 
Total imports (US$ million) 49,487.4 54,078.0 57,995.7 60,419.7 45,877.7 58,467.8 
 (% of total) 
  America 20.8 17.9 16.3 15.0 14.5 13.2 
    United States 18.9 16.1 14.0 12.8 12.0 10.8 
    Other America 1.9 1.9 2.3 2.2 2.6 2.3 
      Canada 0.5 0.5 0.5 0.5 0.6 0.8 
  Europe 8.5 9.2 10.2 8.5 8.3 8.1 
    EU(27) 7.9 8.6 9.6 7.9 7.6 7.3 
      Germany 2.4 2.6 2.2 1.9 2.2 2.0 
      France 0.8 0.7 1.1 1.4 1.2 1.2 
      Ireland 1.1 1.7 2.5 1.1 0.4 0.5 
    EFTA 0.6 0.5 0.5 0.5 0.6 0.7 
    Other Europe 0.1 0.0 0.1 0.1 0.1 0.1 
  Commonwealth of Independent Stat es (CIS) 0.9 0.5 0.2 0.3 1.0 0.8 
      Russian Federation 0.8 0.4 0.2 0.2 0.6 0.8 
  Africa 0.2 0.2 0.2 0.3 0.3 0.2 
  Middle East 8.1 9.9 9.9 12.0 7.4 8.1 
      Kingdom of Saudi Arabia 4.5 5.6 6.2 8.5 3.4 4.2 
      United Arab Emirates 0.5 0.7 2.2 2.3 1.8 2.4 
      Qatar 0.6 0.1 0.5 0.3 1.3 0.7 
  Asia 61.4 62.3 63.3 63.9 68.4 69.6 
    China 6.3 7.2 7.3 7.5 8.9 8.5 
    Japan 17.1 14.2 12.4 11.8 12.6 12.5 
    Six East Asian Traders 31.2 34.6 36.4 34.9 35.3 37.1 
      Singapore 7.8 8.4 11.1 10.3 8.6 9.3 
      Thailand 3.4 4.0 4.1 5.0 5.7 7.0 
      Korea, Rep. of 4.8 6.2 5.9 5.2 6.9 6.9 
      Chinese Taipei 7.4 7.9 7.2 6.7 6.9 6.6 
      Malaysia 3.7 4.0 4.1 4.3 3.9 4.5 
      Hong Kong, China 4.1 4.1 4.0 3.5 3.4 2.7 
    Other Asia 6.8 6.4 7.1 9.7 11.7 11.5 
      Indonesia 2.2 2.0 2.3 2.7 4.2 4.2 
      Viet Nam 1.7 1.3 1.6 3.0 3.1 3.0 
      Australia 1.2 1.2 1.3 1.6 1.7 1.5 
      India 0.7 0.8 0.9 1.1 1.2 1.0 
      New Zealand 0.6 0.5 0.6 0.7 0.7 0.7 
      Papua New Guinea 0.2 0.3 0.2 0.2 0.5 0.6 
Memorandum:       
APEC  80.8 78.5 77.2 76.3 80.6 81.0 
ASEAN 18.8 19.8 23.2 25.3 25.4 28.1 
Source:  UNSD, Comtrade data base (SITC Rev.3). The Philippines WT/TPR/S/261/Rev.1 
 Page 109 
 
 
  Table AII.1 
Notifications to the WTO, June 2005 to November 2011 
Legal provision Description of requirement Frequency WTO document (most recent or series) 
General Agreement on Tariffs and Trade 1994 
Article XXIV.7 Customs unions and free-trade 
areas Ad hoc WT/REG/284/N/1 and S/C/N/548, 9 April 2010 
WT/REG/257/N/1 and S/C/N/470,  12 December 2008 
Article XXVIII:5 Modification of schedul es Ad hoc G/MA/225, 11 December 2008 
Decision of 28 November 1979 (L/4903) 
Paragraph 4(a) of the 
Enabling Clause Differential and more favourable 
treatment to developing countries Ad hoc WT/COMTD/N/35, 23 August 2010;  
WT/COMTD/N/33, 8 July 2010 
Understanding on the Interpretation of Article XVII (State Trading)  
Article XVII:4(a) State-trading ac tivities Annual No notification made 
Agreement on Agriculture  
Article 5.7 and 18.2 Special safeguard  Annual G/AG/N/PHL/40, 4 October 2010 
Articles 10 and 18.2 Export subsidies Annual G/AG/N/PHL/38, 14 November 2008 
Article 12.1(b) New export restric tions Ad hoc No new notification 
Article 18.2 Imports under tariff quotas  Annual G/AG/N/PHL/34, 28 April 2006 
Articles 18.2 and 18.3 Domestic support Annua l and ad hoc G/AG/N/PHL/37, 16 January 2009 
Agreement on the Application of Sanitary and Phytosanitary Measures  
Article 7 and Annex B Proposed SPS regulations 
(including proposed or emergency 
measures) Ad hoc 182 notifications  (including addenda)  
Annex B, paragraph 3 Enquiry point Once, then changes (see http://spsims.wto.org) 
Annex B, par. 10 National notif ication authority Once, then ch anges (see http://spsims.wto.org) 
Agreement on Technical Barriers to Trade  
Articles 2, 3, 5 and 7 Proposed and adopted technical 
regulations Before or 
immediately after the 
measure is taken 101 notifications (including addenda) 
Article 10.1 and 10.3 Enquiry point On ce, then changes No new notification 
Article 10.7 Bilateral and plurilateral 
agreements relevant to TBT Ad hoc No notification made 
Article 15.2 Implementation and administration 
measures Once, then changes No new notification 
Agreement on Trade-Related In vestment Measures (TRIMs)  
Article 5.1 TRIMs not in conformity with the 
provisions of the Agreement Once No new notification 
Agreement on Implementation of Article VI of the GATT 1994 (Anti ‑Dumping)  
Article 16.4 Anti-dumping actions taken over 
the past six months Biannual G/ADP/N/209/ PHL, 12 January 2011 
Article 16.4 Preliminary and final anti-dumping 
actions Ad hoc G/ADP/N/199, 15 April 2010 
Article 16.5 Investigating authority Once, then cha nges No notification made 
Article 18.5 Laws and regulations Once,  then changes No new notification 
Agreement on Implementation of Article VII of the GATT 1994 (Agreement on Customs Valuation)  
Article 22.2 Legislation Once, then changes No new notification 
Decision of the 
Committee on CV (12.5.95) Responses to the checklist of issues Once No new notification 
Agreement on Preshipment Inspection  
Article 5 Laws or regulations notified Once, then changes No new notification 
Agreement on Rules of Origin 
Article 5.1 Rules, judicial decisions Once No new notification 
Article 5.2 Changes in non-preferential rules 
of origin Ad hoc No new notification 
Table AII.1 (cont'd)WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 110 
  
  Legal provision Description of requirement Frequency WTO document (most recent or series) 
Annex II Preferential and non-preferential 
rules of origin Once, then changes No new notification 
Agreement on Import Licensing Procedures  
Articles 1.4(a), 8.2(b) Laws and regulations . Once, then changes No new notification 
Article 5 Import licensing procedures Ad hoc No notification 
Article 7.3 Questionnaire Annual G/ LIC/N/3/PHL/8, 7 February 2011 
Agreement on Subsidies a nd Countervailing Measures  
Article 25.1 Article XVI:1 of the GATT 1994 
and Article 25 of the SCM 
Agreement Full notifications 
every three years;  
annual updating No new notification 
Article 25.11 Countervailing duties applied over 
the past six months Biannual G/SCM/N/212/Add.1, 20 October 2010. 
Article 25.12 Investigating authority, domestic 
investigation procedures  Once, then changes No new notification 
Article 32.6 Laws and regulations Once,  then changes No new notification 
Agreement on Safeguards  
Article 12.6 Laws and regulations Once,  then changes No new notification 
Article 12.1(a) Initiation of an investigation Ad hoc 9 new notifications (latest:  G/SG/N/6/PHL/8, 
14 December 2009) 
Article 12.1(b) ; 
Article 9.1 footnote;  
Article 12.4 Finding Ad hoc 9 new notifications under 12.1(b) 
20 new notifications under Article 9.1 footnote) 6 new notifications under Article 12.4 
Article 12.1(c)  Decision  Ad hoc 23 new notifications  
Decision of the 
Committee on 
Safeguards of 
6 November 1995 Termination Ad hoc No new notification 
General Agreement on Trade in Services (GATS)  
Article III:3 Legislation Ad hoc No notification made 
Article III.4 and IV.2 Enquiry a nd contact point Once, then change s S/ENQ/78/Rev.9, 1 December 2006 
Article V.7(a) Economic integration agreem ents Once only S/C/N/559/Add.1, 3 May 2011 
S/C/N/560/Add.1, 3 May 2011 S/C/N/560, 8 July 2010 S/C/N/545, 9 April 2010 S/C/N/470, 12 December 2008 
Agreement on Trade-Related Aspects of  Intellectual Property Rights (TRIPS)  
Article 63.2 Laws and regulations Once, th en changes IP/N/1/PHL/I/10, 1 April 2009 
Article 69 Contact points Once, then changes No new notification 
Decision of the Council 
for TRIPS of 21 November 1995 Checklist of issues on enforcement Once,  then changes No new notification 
 
Source:  WTO Secretariat. The Philippines WT/TPR/S/261/Rev.1 
 Page 111 
 
 
  Table AII.2 
Foreign investment negative list, November 2011 
I. LIST A:  FOREIGN OWNERSHIP IS LIMITED BY MANDATE OF THE CONSTITUTION AND SPECIFIC LAWS 
A. No foreign equity  
1. Mass media except recording   
2. Practice of all professions:   
(a) Engineering (l) Landscape architecture 
(b) Medicine and allied professions (m) Law 
(c) Accountancy (n) Librarianship 
(d) Architecture (o) Ma rine deck officers 
(e) Criminology (p) Marine engine officers 
(f) Chemistry (q) Master plumbing 
(g) Customs brokerage (r) Sugar technology 
(h) Environmental planning (s) Social work 
(i) Forestry (t) Teaching 
(j) Geology (u) Agriculture  
(k) Interior design (v) Fisheries 
 (w) Guidance counselling 
3. Retail trade enterprises with paid-up capital of less than US$2,500,000 
4. Cooperatives 
5. Private security agencies 
6. Small-scale mining 
7. Utilization of marine resources in archipelagic waters, terr itorial sea, and exclusive economic zone, as well as small-scale  utilization 
of natural resources in rivers, lakes, bays, and lagoons 
8. Ownership, operation and management of cockpits 
9. Manufacture, repair, stockpiling and/ or distribution of nuclear weapons 
10. Manufacture, repair, stockpiling and/or  distribution of biological, chemical a nd radiological weapons and anti-personnel mi nes 
11. Manufacture of firecrackers and other pyrotechnic devices 
B. Up to twenty per cent (20%) foreign equity  
12. Private radio communications network 
C. Up to twenty-five per cent (25%) foreign equity 
13. Private recruitment, whether for local or overseas employment 
14. Contracts for the construction and repa ir of locally funded public works except: 
 (a) infrastructure/development projects 
 (b) projects which are foreign funde d or assisted and required to under go international competitive bidding 
15. Contracts for the construction of defence -related structures 
D. Up to thirty per cent (30%) foreign equity  
16. Advertising 
E. Up to forty per cent (40%) foreign equity  
17. Exploration, deve lopment and utilization of natural resources 
18. Ownership of private lands 
19. Operation and management of public utilities 
20. Ownership/establishment and admini stration of educational institutions 
21. Culture, production, milling, pr ocessing, trading except retailing of rice and co rn and acquiring, by barter, purchase or o therwise, 
rice and corn, and the by-products thereof 
22. Contracts for the supply of materials, goods and commodities to  government-owned or controlled corporation, company, agency  or 
municipal corporation 
Table AII.2 (cont'd)  WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 112 
  
  23. Project Proponent and Facility Operator of a BOT project requiring a public utilities franchise 
24. Operation of deep-sea commercial fishing vessels 
25. Adjustment companies 
26. Ownership of condominiums 
F. Up to sixty per cent (60%) foreign equity  
27. Financing companies regulated by the Securities and Exchange Commission (SEC) 
28. Investment houses regulated by the SEC 
II. LIST B:  FOREIGN OWNERSHIP IS LIMITED FOR RE ASONS OF SECURITY, DEFENCE, RISK TO HEALTH AND 
MORALS AND PROTECTION OF SMALL AND MEDIUM-SCALE ENTERPRISES 
Up to forty per cent (40%) foreign equity  
1. Manufacture, repair, storage, and/or di stribution, of products and/or ingredie nts requiring Philippine National Police (PNP)  
clearance: 
(a) Firearms (handguns to shotguns), parts of  firearms and ammunition therefor, instrume nts or implements used or intended for 
 use in the manufacture of firearms 
(b) Gunpowder 
(c) Dynamite 
(d) Blasting supplies 
(e) Ingredients used in making explosives 
(f) Telescopic sights, sniper sc opes and other similar devices 
2. Manufacture, repair, storage and/or distribution of produc ts requiring Department of Na tional Defense (DND) clearance: 
(a) Guns and ammunition for warfare 
(b) Military ordnance and parts ther eof (e.g. torpedoes, depth charge s, bombs, grenades, missiles) 
(c) Gunnery, bombing and fire control systems and components 
(d) Guided missiles/missile systems and components 
(e) Tactical aircraft (fixed and rota ry-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 
[With respect to  "1" and "2" above the re pair or manufacture 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 allo wed shall be specified in the said authority clearance]   
3. Manufacture and distribution of dangerous drugs 
4. Sauna and steam bathhouses, massage clinics and other like activ ities regulated by law because of  risks they impose to publi c health 
and morals 
5. All forms of gambling, except those cove red by investment agreements with The Philippine Amusement and Gaming Corporation 
(PAGCOR) operating within special economic zones admi nistered by the Philippine Economic Zone Authority 
6. Domestic market enterprises with paid-in equity  capital of less than the equivalent of US$200,000 
7. Domestic market enterprises which involve advanced technology or employ at least fifty (50) direct employees with paid-in eq uity 
capital of less than the equivalent of US$100,000 
 
Source:  Executive Order No. 858 Promulgating the Eighth Regular Foreign Investment Negative List.  Viewed at:  
http://www.boi.gov.ph/pdf /laws/eo/EO%20858.pdf. The Philippines WT/TPR/S/261/Rev.1 
 Page 113 
 
 
  Table AIII.1 
Applied MFN tariff averages by HS2 Code, 2011 
Code Description No. of 
lines Average tariff 
(%) Range  
(%) Std-dev 
(%) 
 Total/Average 8,299  6.4 0-65 7.1 
01 Live animals 37  13.9 1-40 16.5 
02 Meat and edible meat offal 69  23.3 3-40 16.6 
03 Fish and crustaceans, molluscs and othe r aquatic invertebrate s 159  7.9 1-15 3.6 
04 Dairy produce;  birds' eggs;  natural honey;  edible products of 
animal origin, not elsewhere specified or included 48  4.0 1-10 2.8 
05 Products of animal origin, not elsewh ere specified or included 31  2.7 1-3 0.7 
06 Live trees and other plants;  bulbs, roots and the like;  cut flowers 
and ornamental foliage 26  5.5 1-15 5.8 
07 Edible vegetables and certain roots and tubers 93  15.6 1-40 12.6 
08 Edible fruit and nuts;  peel of citrus fruit or melons 73  8.5 3-20 4.3 
09 Coffee, tea, maté and spices 49  13.2 3-40 14.7 
10 Cereals 25  21.4 0-50 22.4 
11 Products of the milling industry;  malt;  starches;  inulin;  wheat 
gluten 38  9.1 1-40 10.0 
12 Oil seeds and oleaginous fruits;  misc. grains, seeds and fruit;  
industrial or medicinal plants;  straw and fodder 61  4.0 1-15 4.0 
13 Lac;  gums, resins and other vege table saps and extracts 19  2.5 1-7 1.5 
14 Vegetable plaiting materials;  vegetable products not elsewhere 
specified or included 7  3.3 3-5 0.8 
15 Animal or vegetable fats and oils and their cleavage products;  
prepared edible fats;  animal or vegetable waxes 150  7.5 1-15 5.7 
16 Preparations of meat, of fish or of crustaceans, molluscs or other 
aquatic invertebrates 59  21.4 3-45 12.9 
17 Sugars and sugar confec tionery 28  14.7 1-65 18.3 
18 Cocoa and cocoa preparations 16  5.5 3-7 2.0 
19 Preparations of cereals, flour, starch or milk;  pastry cooks' 
products 45  11.3 1-15 4.5 
20 Preparations of vegetables, fruit, nuts or other parts of plants 73  9.3 1-15 3.4 
21 Miscellaneous edible preparations 44  9.8 1-45 10.2 
22 Beverages, spirits and vinegar 59  9.9 3-15 3.9 
23 Residues and waste from the f ood industries;  prepared animal 
fodder 33  8.0 1-35 11.0 
24 Tobacco and manufactured tob acco substitutes 29  6.6 3-10 2.3 
25 Salt;  sulphur;  earths and stone;  plastering materials, lime and 
cement 82 2.3 0-5 1.3 
26 Ores, slag and ash 38 2.4 1-3 0.9 
27 Mineral fuels, mineral oils and products of their distillation;  
bituminous substances;  mineral waxes 77 2.1 0-7 1.9 
28 Inorganic chemicals;  organic or inorganic compounds of precious 
metals, of rare-earth metals, of ra dioactive elements or of isotopes 192 2.6 1-7 1.5 
29 Organic chemicals 392 2.0 0-10 1.4 
30 Pharmaceutical products 79 3.3 0-15 2.3 
31 Fertilizers 28  2.4 1-7 1.3 
32 Tanning or dyeing extracts;  tanni ns and their derivatives;  dyes, 
pigments and other colouring matter;   paints and varnishes;  putty 
and other mastics;  inks 79 3.8 1-7 2.3 
Table AIII.1 (cont'd) WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 114 
  
  Code Description No. of 
lines Average tariff 
(%) Range  
(%) Std-dev 
(%) 
33 Essential oils and resinoids;  perfumery, cosmetic or toilet 
preparations 45 5.2 1-10 2.8 
34 Soap, organic surface-active agents, washing preparations, 
lubricating preparations, artificial waxes, prepared waxes, 
polishing or scouring preparations , candles and similar articles, 
modelling pastes, dental waxes and de ntal preparations with a basis 63 6.0 1-15 4.0 
35 Albuminoidal substances;  modified starches;  glues;  enzymes 20 3.3 1-7 1.3 
36 Explosives;  pyrotechnic products;  matches;  pyrophoric alloys;  
certain combustible preparations 16 7.4 1-15 3.4 
37 Photographic or cinematogr aphic goods 71 3.8 1-15 2.9 
38 Miscellaneous chemical products 113 5.3 0-30 7.4 
39 Plastics and articles thereof 213 8.7 1-15 5.6 
40 Rubber and articles thereof 179 5.4 0-12.5 3.0 
41 Raw hides and skins (other than fur skins) and leather 37 3.1 1-7 2.0 
42 Articles of animal gut (other than silk-worm gut) 31 14.1 3-15 3.1 
43 Fur skins and artificial fur;  manufactures thereof 16 3.0 3-3 0.0 
44 Wood and articles of wood;  wood charcoal 113 6.8 0-15 4.4 
45 Cork and articles of cork 7 1.6 1-3 1.0 
46 Manufactures of straw, of espart o or of other plaiting materials;  
basket ware and wickerwork 16 13.8 10-15 2.2 
47 Pulp of wood or of other fibrous cellulosic material;  recovered 
(waste and scrap) pa per and paperboard 21 1.0 1-1 0.0 
48 Paper and paperboard;  articles of paper pulp, of paper or of 
paperboard 175 5.2 1-15 4.2 
49 Printed books, newspapers, pict ures and other products of the 
printing industry;  manuscripts, typescripts and plans 28 4.2 0-15 4.1 
50 Silk 9 1.4 1-3 0.9 
51 Wool, fine or coarse animal hair;  horse hair yarn and woven fabric 38 1.0 1-1 0.0 
52 Cotton 124 8.6 1-10 1.9 
53 Other vegetable textile fibres;  paper yarn and woven fabrics of 
paper yarn 24 5.0 3-7 1.7 
54 Man-made filaments 75 7.0 1-10 3.0 
55 Man-made staple fibres 107 7.8 1-10 3.0 
56 Wadding, felt and nonwovens;  special yarns;  twine, cordage, 
ropes and cables and articles thereof 37 11.6 1-15 4.5 
57 Carpets and other textile fl oor coverings 33  15.4 15-17.5 0.9 
58 Special woven fabrics;  tufted textile fabrics;  lace;  tapestries;  
trimmings;  embroidery 56 9.5 3-10 1.7 
59 Impregnated, coated, covered or laminated textile fabrics;  textile 
articles of a kind suitable for industrial use 38 7.2 0-15 5.2 
60 Knitted or crocheted fa brics 53 8. 1 1-10 2.7 
61 Articles of apparel and clothing accessori es, knitted or crochete d 122 14.6 1-15 2.3 
62 Articles of apparel and cl othing accessories, not knitted or 
crocheted 132 15.0 9-15 0.5 
63 Other made up textile articles;  sets;  worn clothing and worn 
textile articles;  rags 80 17.3 1-20 3.5 
64 Footwear, gaiters and the like;  parts of such articles 35 10.2 1-15 6.0 
65 Headgear and parts thereof 13 7.3 3-15 4.8 
66 Umbrellas, sun umbrellas, wa lking-sticks, seat-sticks, whips, 
riding-crops and parts thereof 7 9.3 3-15 6.0 
67 Prepared feathers and down and articles made of feathers or of 
down;  artificial flowers;  articles of human hair 8 10.3 7-15 2.2 
68 Articles of stone, plaster, cement, asbestos, mica or similar 
materials 56 6.5 1-10 3.9 
Table AIII.1 (cont'd) 
 The Philippines WT/TPR/S/261/Rev.1 
 Page 115 
 
 
  Code Description No. of 
lines Average tariff 
(%) Range  
(%) Std-dev 
(%) 
69 Ceramic products 31 8.1 1-15 4.6 
70 Glass and glassware 98 7.0 0-15 5.2 
71 Natural or cultured pearls, precious or semi-precious stones, 
precious metals, metals clad with precious metal, and articles 
thereof;  imitation jewellery;  coin 75 5.2 3-10 3.2 
72 Iron and steel 259 3 0-10 2.9 
73 Articles of iron or steel 211 7.8 1-17.5 4.9 
74 Copper and articles thereof 62 4.1 1-15 3.1 
75 Nickel and articles thereof 19 2.4 1-5 1.4 
76 Aluminium and articles thereof 65 7.1 1-15 4.7 
78 Lead and articles thereof 11 2.5 1-5 1.3 
79 Zinc and articles thereof 12 2.3 1-5 1.6 
80 Tin and articles thereof 8 2.3 1-3 1.0 
81 Other base metals;  cermets;  articles thereof 50 2.6 1-3 0.8 
82 Tools, implements, cutlery, spoons and forks, of base metal;  parts 
thereof of base metal 72 5.4 1-15 4.9 
83 Miscellaneous articles of base metal 56 9.1 1-15 4.8 
84 Nuclear reactors, boilers, machin ery and mechanical appliances;  
parts thereof 1167 2.3 0-20 2.8 
85 Electrical machinery and equipment and parts thereof;  sound 
recorders and reproducers, television image and sound recorders 
and reproducers, and parts and accessories of such articles 638 4.1 0-22.5 4.6 
86 Railway or tramway locomotives, rolling-stock and parts thereof;  
railway or tramway track fixtures and fittings and parts thereof;  
mechanical (including electro-mechanical) traffic signalling 
equipment of all kinds 26 3.8 3-10 2.3 
87 Vehicles other than railway or tramway rolling-stock, and parts and 
accessories thereof 331 16.5 1-30 11.0 
88 Aircraft, spacecraft, and pa rts thereof 21 2.4 1-3 0.9 
89 Ships, boats and floating structures 49 3.3 1-10 2.3 
90 Optical, photographic, cinemat ographic, measuring, checking, 
precision, medical or surgical inst ruments and apparatus;  parts and 
accessories thereof 264 2.0 0-10 1.6 
91 Clocks and watches and pa rts thereof 55 4.0 1-8 1.8 
92 Musical instruments;  parts and accessories of such articles 20 5.0 3-10 2.7 
93 Arms and ammunition;  parts and accessories thereof 28 13.5 3-15 2.9 
94 Furniture;  bedding, mattresses, mattress supports, cushions and 
similar stuffed furnishings;  lamps and lighting fittings, not 
elsewhere specified or included;  illuminated signs, illuminated name-plates 72 9.5 1-22.5 5.8 
95 Toys, games and sports requisites;  pa rts and accessories ther eof 55 5.5 1-10 3.3 
96 Miscellaneous manufactured articles 85 6.1 1-15 3.3 
97 Works of art, collectors' pi eces and antiques 10  7.6 7-10 1.3 
Note: Calculations for averages are based on national tariff line level (8-digit), excluding in-quota rates. 
Source:  WTO Secretariat estimates, based on data provided by the authorities. 
 WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 116 
  
  Table AIII.2 
In quota and out-of-quota tariff rates, 2011 
HS Code Description In-quota rate   
(%) Out-of-quota 
rate (%) 
01039100 Live swine, weighing less than 50 kg. 30 35 
01039200 Live swine, weighing 50 kg. or more 30 35 
01042090 Goats other than pure-bred breeding animals 30 40 
01051190 Fowl other than breeding, weighing not more than 185 gr. 35 35 
01051290 Turkeys other than breeding 35 40 
01051990 Guinea fowl other than breeding 35 40 
01059490 Fowl other than breeding and fighting cocks 35 40 
01059910 Breeding ducks 35 40 
01059920 Other ducks 35 40 
01059930 Breeding geese, turkey and guinea fowls 35 40 
01059940 Other geese, turkey and guinea fowls 35 40 
02031100 Meat of swine, fresh or chilled;   carcasses and half-carcasses 30 40 
02031200 Meat of swine, fresh or chilled; hams , shoulders and cuts thereof, bone-in 30 40 
02031900 Meat of swine, fresh or chilled;  other 30 40 
02032100 Meat of swine, frozen;  carcasses and half-carcasses 30 40 
02032200 Meat of swine, frozen;  hams, shoulders and cuts thereof, bone-in 30 40 
02032900 Meat of swine, frozen;  other 30 40 
02045000 Meat of goats 30 35 
02071100 Meat and edible offal, of fowl of the species gallus domesticus:  not cut in 
pieces:  fresh or chilled 40 40 
02071200 Meat and edible offal, of fowl of the species gallus domesticus:  not cut in 
pieces:  frozen 40 40 
02071300 Meat and edible offal, of fowl of the species gallus domesticus:  cuts and 
offal:  fresh or chilled 40 40 
02071410 Meat and edible offal, of fowl of the species gallus domesticus:  cuts and 
offal:  frozen wings 40 40 
02071420 Meat and edible offal, of fowl of the species gallus domesticus:  cuts and 
offal:  frozen thighs 40 40 
02071430 Meat and edible offal, of fowl of the species gallus domesticus:  cuts and 
offal:  frozen liver 40 40 
02071490ex Meat and edible offal, of fowl of  the species gallus domesticus:  cuts and 
offal:  frozen other 40 40 
02072400 Meat and edible offal, of turkey:  not cut in pieces:  fresh or chilled 40 40 
02072500 Meat and edible offal, of turkey :  not cut in pieces:  frozen 30 35 
02072600 Meat and edible offal, of turkey:  cuts and offal:  fresh or chilled 40 40 
02072710 Meat and edible offal, of turkey:  cuts and offal:  frozen livers 40 40 
02072790ex Meat and edible offal, of turkey :  cuts and offal:  frozen other 30 40 
02073210 Meat and edible offal, of ducks, not cut in pieces, fresh or chilled 40 40 
02073220 Meat and edible offal, of geese or  guinea fowl, not cut in pieces, fresh or 
chilled 30 40 
02073310 Meat and edible offal, of duc ks, not cut in pieces, frozen 40 40 
02073320 Meat and edible offal, of geese or guinea fowl, not cut in pieces, frozen 40 40 
02073400 Meat and edible offal, fatty  livers, fresh or chilled 40 40 
02073500 Meat and edible offal, other, fresh or chilled 40 40 
02073610 Meat and edible offal, fatty livers, frozen 40 40 
Table AIII.2 (cont'd) The Philippines WT/TPR/S/261/Rev.1 
 Page 117 
 
 
  HS Code Description In-quota rate   
(%) Out-of-quota 
rate (%) 
02073690 Meat and edible offal, other, frozen 40 40 
07019000 Potatoes, fresh or chilled other than seed 40 40 
09011110 Coffee, not roasted: not decaffeinat ed:  arabica WIB or Robusta OIB 30 40 
09011190 Coffee, not roasted: not decaffeinated:  other 30 40 
09011210 Coffee, not roasted: decaffeinated :  arabica WIB or Robusta OIB 40 40 
09011290 Coffee, not roasted: decaffeinated:  other 40 40 
09012110 Coffee, roasted:  not decaffeinated:  unground 40 40 
09012120 Coffee, roasted:  not decaffeinated:  ground 40 40 
09012210 Coffee, roasted:  decaffeinated:  unground 40 40 
09012220 Coffee, roasted:  decaffeinated:  ground 40 40 
09019010 Coffee husks and skins 40 40 
09019020 Coffee substitutes containing coffee 40 40 
10059090 Maize (corn) other than seed and popcorn 35 50 
10061000ex Rice in the husk (paddy or rough) 40 50 
10062010 Husked (brown ) rice, Thai Hom Mali rice 40 50 
10062090 Husked (brown) rice, other 40 50 
10063015 Semi or wholly milled rice, Thai Hom Mali rice 40 50 
10063019 Semi or wholly milled rice, other 40 50 
10063020 Parboiled rice 40 50 
10063030 Glutinous rice (pulot) 40 50 
10063090 Other rice 40 50 
10064000 Broken rice 40 50 
17011100 Raw sugar not containing added flavouring or colouring matter:  cane sugar 50 65 
17011200 Raw sugar not containing added flavouring or colouring matter:  beet sugar 50 50 
17019100 Other - containing added flavouring or colouring matter 50; 1a 50; 1a 
17019911 Other - refined sugar 50; 1a 65; 1b 
17019919 Other sugar 50; 1a 65; 1b 
17019990 Other sugar 50 65 
21011110 Instant coffee 30 45 
21011190 Other extracts, essences and concentrates of coffee 30 45 
21011200 Preparations with a basis of extracts, essences or concentrates or with a basis 
of coffee 30 45 
a Imports containing over 65% by dry weight of sugar are at 50%, others  are at 1% (Executive Order 295). 
b Imports containing over 65% by dry weight of sugar are at 65%, others  are at 1% (Executive Order 295). 
Source:  Data provided by the Filipino authorities. 
 
. WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 118 
  
  Table AIII.3 
Excise taxes, 2011a 
Kind and subject of tax  
NIRC 1997 
R.A. 8424 Tax base Tax rate 
Alcohol products    
Distilled spiritsb    
A.  If produced from sap of nipa, coconut, 
cassava,  camote or buri palm or from the juice, 
syrup or sugar of the cane Section 141 Per proof  of litre PHP 14.68 
B. If produced from other raw materials  If net retail price per 750ml btl: 
Less than PHP 250 
PHP 250 up to PHP 675 
More than PHP 675 Per proof of litre  
PHP 158.72 
PHP 317.45 
PHP 634.89 
C.  Medicinal preparations, flavouring extracts, and all other preparations, except toilet preparations with distilled spirits as the chief 
ingredient Section 142 
  Taxed as distilled spirits 
Wines    
A. Sparkling wines/champagnes, regardless 
of proof Section 143 If net retail price per btl: 
PHP 250 or less 
More than PHP  500  
PHP 183.41 
PHP 550.24 
B. Still wines, regardless of proof  Contains 14% of alcohol by volume 
or less PHP 22.01 
 
  More than 14% up to 25% of alcohol 
by volume PHP 44.01 
C.  Fortified winesc  Containing 25% of alcohol by volume Taxed as distilled spirits 
Fermented liquor    
Beer, lager beer, pale, por ter and other fermented 
liquors, except tuba, basi, tapuy and similar 
domestic fermented liquors  If net retail price per volume capacity: 
Less than PHP 14.50 
1 PHP 4.50-22.00 More than PHP 22.00  
PHP 10.42 
PHP 15.49 PHP 20.57 
Brewed and sold at micro-breweries or micro pubs   PHP 20.57 
Tobacco products    
Tobacco twisted by hand or reduced into a 
condition to be consumed in any manner other than the ordinary mode of drying and curing  Section 144 Per kg PHP 1.19 
Tobacco prepared or par tially prepared with or 
without the use of any machine or instruments or without being pressed or sweetened     
Fine cut shorts and refuse, scaps clippings, 
cuttings, stems and sweeping of tobacco    
Tobacco specially p repared for chewing  Per kg PHP 0.94 
Cigars and cigarettes Section 145   
Cigars  If net retail price per cigar is PHP 500 
or less 10% of net retail price 
  If net retail price is more than 
PHP 500 PHP 50.00 + 15% of net 
retail price in excess 
PHP 500.00 
Cigarettes packed by hand (in 30s)  Per pack PHP 2.72 
Cigarettes packed by machine (in 20s)  If net retail price per pack is: 
Over PHP 10.00 Over PHP 6.50 to PHP 10.00 
PHP5.00 to PHP 6.50 
Less than PHP 5.00  
PHP 28.30 PHP12.00 
PHP 7.56 
PHP 2.72 
Table AIII.3 (cont'd) The Philippines WT/TPR/S/261/Rev.1 
 Page 119 
 
 
  Kind and subject of tax  
NIRC 1997 
R.A. 8424 Tax base Tax rate 
Tobacco inspection fee Section 146   
Cigars  Per thousand or fraction  PHP 0.50 
Cigarettes  Per thousand or fraction  PHP 0.10 
Leaf tobacco  Per kg or fraction  PHP 0.02 
Scrap and other manufactured tobacc o  Per kg or fraction  PHP 0.03 
Manufactured oils and other fuelsd Section 148   
Lubricating oils and greases, including but not 
limited to, base stock for lube oils and greases, 
high vacuum distillates, aromatic extracts, and other similar preparations, and additives for 
lubricating oils and greases, whether such 
additives are petroleum based or not  Per litre and kg, respectively PHP 4.50 
Processed gas  Per litre of volume capacity PHP 0.05 
Waxes and petrolatum  Per kg PHP 3.50 
Denatured alcohol to be used for motive power  Per litre of volume capacity PHP 0.05 
Naptha, regular gasoline and other similar 
products of distillation  Per litre of volume capacity PHP 4.35 
Naptha, when used as a raw material in the 
production of petrochemical products or as 
replacement fuel for natural-gas-fired-combined-
cycle power plant   Per litre of volume capacity PHP 0.00 
Leaded premium gasoline   PHP 5.35 
Unleaded premium gasoline  Per litre of volume capacity  PHP 4.35 
Aviation turbo jet fuel  Per litre of volume capacity PHP 3.67 
Kerosene  Per litre of volume capacity PHP 0.00 
Diesel fuel oil, and on similar fuel oils having 
more or less the same generating power  Per litre of volume capacity PHP 0.00 
Liquefied petroleum gas  Per litre  PHP 0.00 
Asphalts  Per kg PHP 0.56 
Bunker fuel oil, and on similar fuels having more 
or less the same generating power  Per litre of volume capacity PHP 0.00 
a The rates of excise tax on alcohol products and tobacco  products were amended by R.A. 9334 (December 2004) and 
implemented by RR 12-04 (28 December 2004), and revised ra tes under RR 3-06 (3 January 2006) to take effect on 
1 January 2007, 1 January  2009 and 1 January 2011. 
b Spirits or distilled spirits are:  ethy l alcohol, ethanol or spirits of wine, in cluding dilutions, purifications and mixtures  thereof. 
c Fortified wines are natural wines to which distilled spirits are added to increase their alcohol strength. 
d Under R.A. 9367 (Biofuels Act of 2006), the biofuel component are subject to a zero specific tax.  The rates of Naphta, 
 Kerosene, Diesel fuel and oil, bunker fuel and oil were  reduced under R.A. 9337 (RVAT Law, 24 May 2005) together with 
 the imposition of the VAT on petroleum products effective as from1 November 2005. 
Source:  Information provided by the authorities.  
 WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 120 
  
  Table AIII.4 
Import prohibitions/restrictions on plants  and plant products for importation, 2011 
Plants/plant products Prohibition/restriction Place of origin 
Plants and parts thereof including seeds, cu ttings, rhizomes bulbs and corms, grafts, leaves, roots scions and others capable o f 
propagation 
Bamboo ( Bambusa  sp.) Smut ( Ustilago  sp.) All countries 
Cacao ( Theobroma  sp.) Swollen shoot 
(Virus complex) West Africa 
Sri Lanka 
Indonesia 
Colombia 
Venezuela 
 Witches' Broom ( Marasmius perniciosus ) West Indies 
South America 
Citrus ( Citrus  sp.) Nematode and virus diseases All countries 
Coconut ( Cocos nucifera ) Lethal Yellowing Diseases 
(Mycoplasma) Caribbean region 
Florida, USA West Africa 
Kenaf ( Hibiscus cannabinus ) Virus diseases South America 
Florida, USA 
Mango ( Mangifera indica ) Malformation or Bunchy 
Top disease (unknown)  
Scaly Bark or Woody Gall disease  
(unknown) India 
Egypt 
Bangladesh Pakistan 
Columbia 
Hawaii 
 Mango seed weevil All countries 
Musaceae (Banana, Abaca, and all plants 
belonging to the Genus, Musa ) Virus and Nematode diseases All countries 
Maguey ( Agave cantala ) Virus diseases and pests All countries 
Rice ( Oryza sativa ) Virus diseases All countries 
 Water Weevil ( Lissorhoptus  oryzophillus ) Burma 
India 
Japan 
USA 
Rubber (Hevea brasiliensis)  
 South American Leaf Blight (Microcyclus 
ulei) Mexico 
Central and South America 
West Indies 
Sisal (Agave sisalina)  Pest and diseases All countries 
Sugarcane (Saccharum officinarum)  Virus diseases All countries 
 Stalk Borer (Diatreae spp)  Southern USA 
West Indies  
Mexico 
Central and South America 
Tobacco (Nicotina tabacum)  Blue Mold (Peronospora tabacina)  Australia 
Europe 
North and South America 
Plant Products - products derived from plants, either in their na tural state in manufactured or processed form and  are capable  
of harboring plant pest 
Fresh fruits and vegetables Mediterranean Fruitfly (Ceratitis capitata) 
Queensland Fruitfly (Dacus tryoni)  All countries where the insect 
exists 
Australia 
Fresh fruit of chicos, limes, guava, mangoes, 
oranges, peaches and plums Mexican Fruitfly (Anastrepha ludens)  Mexico 
Texas 
Central America 
Dried or unprocessed bamboo Carrier  of many pest and/or disease All countries 
Packing materials such as rice straw, rice 
chaffs, coconut leaves, s ugarcane, wheat straw, 
grasses and/or weeds Carrier of many pest and/or disease All countries 
Source:  Information provided by the authorities. The Philippines WT/TPR/S/261/Rev.1 
 Page 121 
 
 
  Table AIII.5 
Import restrictions on fruits and vegetables, 2011  
Country/Origin and commodity Specific Area Season Conditions 
Australia 
Table Grapes 
 
  
Apples, pears and other pome fruits; 
Peaches, nectarines, plums, apricots, 
cherries and other stone fruits; 
Oranges, lemons, grapefruits and 
other citrus fruits; Kiwi;  and 
Selected fresh vegetables (broccoli, 
cauliflower, celery, lettuce, mushroom, leeks, onion and potato) Tasmania and mainland 
 
  
Except from places where 
papaya fruitfly was detected including its suspension area of 
80 km radius (near Cairns in 
Queensland) Mid December-May  
 
(Mildura and Renmark, S.A. region) 
 
November to February (Queensland) 
 No cold treatment for fruits 
coming from Tasmania 
  
 
  
 
  
Cold treatment from 
accredited facilities for fruits coming from 
mainland (see list of 
accredited facilities) 
Canada 
Apples and potatoes Nati onwide January-December  
 
China 
Apples, Pears, Lychees, Longan, 
Onion, garlic, mushroom Shandong Province 
(including Qingdao,  Yantai, Weihai and other cities of Shandong) August-January 
 September-October May-July 
July  
Apple, pears 
 
Chestnut Liaoning Province 
(including Yingkou,  
Dalian and other cities of 
Liaoning) October-January 
 
September  
 Fujian Province 
(Zhangzhou)   
Oranges Fujian Province 
(including Zhangzhou, Xiamen) September-January  
Chile 
Grapes 
Apples, pears; 
Peaches, nectarines, prunes, apricots 
and cherries; Lemons, oranges, grapefruits and 
other citrus varieties; 
Kiwi Nationwide 
 November-June 
 Cold treatment based on 
approved schedule for fruits 
originating from 
quarantined areas (15 km radius from detection sites 
if there are any only) 
 No cold treatment if there is 
not detection 
France 
Apples Nationwide   
Germany    
Potatoes (including seed potatoes)    
India 
Onion, garlic    
Iran    
Apples Nationwide   
Japan    
Apples, pears   October-January  
Korea 
Apples, 
Persimmon, 
Pears and onion; Mushroom  October-February 
October-January 
September-October January-December  
Malaysia    
Mushroom Nationwide January-December  
Table AIII.5 (cont'd) WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 122 
  
  Country/Origin and commodity Specific Area Season Conditions 
New Zealand    
Apples, 
Strawberries, Onion, 
Potato, 
Broccoli, Cauliflower, 
Lettuce, 
Kiwi, Persimmon, 
Cherries Nationwide January-December 
  
The Netherlands    
Onion, potatoes (including seed 
potato) Nationwide   
Pakistan 
Orange (Kinno) Sargoda only Nove mber-June To be processed at 
accredited packing and cold 
treatment facilities (See list of accredited facilities) 
Scotland    
Potato (including seed potato) Nationwide   
Chinese Taipei 
Lychees Oranges Longan Chinese Taipei wide End of May-July 
November-January Seasonal  
Thailand 
Tamarind, lanzones    
USA 
Grapefruit Caribfly-free areas of Florida   
Apples, oranges, grapes, pears, 
lemons, cherries, strawberry, kiwi, persimmons, nectarines, peaches, 
cherries, plums, apricots, prunes; 
Broccoli, lettuce ,cauliflower , 
celery, carrots, potatoes  
From Texas Not allowed January-December  
Source:  Information provided by the authorities. 
 The Philippines WT/TPR/S/261/Rev.1 
 Page 123 
 
 
  Table AIII.6 
Prohibited and regulated exports, 2011 
Prohibited Regulated Regulating agency 
Gold from small-scale mining or panned gold 
 Legal tender, Philippine notes and coins, 
checks, money orders and other bills of 
exchange drawn in pesos against banks 
operating in the Philippines in an amount exceeding PHP 10,000.00 Bangko Sentral Ng Pilipinas 
(BSP) 
 
Humphead wrasse or Napoleon wrasse 
"Mameng" (Cheilinus undulatus) All fish and fishery/aquatic products (live, 
fresh, dried and/or processed, frozen and chilled) Bureau of Fisheries and Aquatic 
Resources (BFAR) 
Milkfish "Bangus" fry, full grown milkfish, mother bangus "Sabalo", milkfish fingerling (not less than 25 mm but not more than 100 mm) 
(Chanos chanos)  Marine wildlife species:  sea snakes:  live, skin 
or products from the skin or meat 
  
1. Helmet shells (Cassis cornuta)  
Live specimens, raw shells, meat and by- 
products of Giant Clams under the family 
Tridacnidae:  Mud crab "Alimango" (Scylla serrata) 
Carapace length must be 10 cm or over and 
weight must be 200 g or over  
2. True giant clams  (Tridacna  Gigas) Shells:   
3. Smooth giant clam (Tridacna Derasa) 
 1. Black lip pearl "Concha negra" (Pinctada 
margaritifera);  minimum size is 11 cm, maximum outside long axis measurement, 
taken at right angle to the base;  undersized not 
allowed for harvest  
4. Fluted or scaly giant clam (Tridacna 
 Squamosa)  
 2. Gold lip pearl "Conc ha blanca" (Pinctada 
maxima), Minimum size is 19 cm, maximum 
outside long axis measurement, taken at right 
angle to the base.  undersized not allowed for harvest  
5. Elongated giant clam (Tridacna Maxima) 
 3. Semi-finished or Semi-processed Capiz 
shells, must be 8 cm or over in diameter measured from the base perpendicular towards 
the top edge of the shell;  undersized shell not 
allowed for harvest  
6. Boring or crocus clam (Tridacna Crocea) 4. Hirose shell "Babae" (Trochus noduliferus);  
minimum size is 5 cm across the least diameter 
of  the base, taken at right angles to the axis  
7. Strawberry or horse hoof  clam (Hippopus 
 hippopus) 5. Rough top shell or trochus shell "Simong 
trocha rough variety" (Trochus maximus);  
minimum size is 7.5 cm across the least diameter of  the base, measured at right angles 
to the axis  
8. China/porcelain clam (Tridacna Porceillanus)   
9. Angel wing shell (Barnea manilensis)   
10. Beck's cowrie (Cypraea beckii)   
11. Benth cerith (Clypeomorus aduncus)   
12. Bullmouth helmet (Cypraeacassis rufa)   
13. Children's cowrie (Cypraea childreni)   
14. Club-shaped boring clam (Eufistulana 
 mumia)   
15. Dance volva (Phenacovolva dancei)   
16. Deep sea cap (Malluvium lissus)   
17. Giant morum (Morum grande)   
18. Girgyllus star shell (Bolma girgyllus)   
19. Golden cowrie (C ypraea aurantium)   
20. Great spotted cowrie (Cypraea guttata)   
21. Green snail (Turbo marmoratus)   
Table AIII.6 (cont'd)  WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 124 
  
  Prohibited Regulated Regulating agency 
22. Katsue's cowrie (Cypraea katsuae)   
23. Kurzi's morum (Morum kurzi)   
24. Marie's cowrie (Cypraea mariae)   
25. Martini's tibia (Tibia martini)   
26. Martini's cowrie (Cypraea martini)   
27. Network beak shell (Varicospira crispata) 
28. Potter's cowrie (Cypraea porter) 
29. Prince cowrie (Cypraea valentia) 
30. Recluzia snail (Recluzea lutea) 
31. Saul's cowrie (Cypraea saulae) 
32. Smooth bonnet (Phalium glabratum 
 glabratum) 33. Smooth top shell (Trochus niloticus) 
34. Smudged moon scallop (Amusium 
 obliteratum) 35. Teramachi's cowrie (Cypraea teramachii) 
36. Thersite stromb (Strombus thersites) 
37. True separatist (Separatista blainvilliana) 38. Trumpet shells or Triton (Charonia tritonis)  
  
39. Watson's morum (Morum watsoni) 
40. White toothed cowrie (Cypraea leucodon) 41. Wyville's bonnet (Phalium coronadoi 
 wyvillei) 
Live shrimps and prawns – spawner, breeder, 
eggs and fry 
Marine wildlife species:  
1. All corals 
2. All seahorses (Hippocampus spp.)   3. Dogfaced water snake (Cerberus rhynchops) 
4. Coconut crab (Birgus latro)  
5. Elasmobranch and sharks:   
Manta ray "Pagi" (Manta birostris), 
Great white shark (Carcharodon carcharias),  
Whaleshark (Rhincodon typus) All sawfishes (Pristidae) 
6. Marine mammals/cetaceans (whales, dolphins, 
 porpoises)   
Saba banana (Musa paradisiaca) planting 
materials   All plants, planting materials and plant 
products;  pest specimen;  including wood 
packaging materials capab le of harboring plant 
pests  
Abaca and ramie seeds, seedlings, suckers and 
root stocks;  buri seeds and seedlings  Bureau of Plant Industry (BPI) 
Mangrove "Bakawan" Bamboo Fiber Industry Development 
Authority (FIDA)  
Monkey pod "Acacia" Lumber, logs, poles, piles, log core and 
flitches/railroad ties produced from planted 
trees both whether from the forestlands and 
private lands Forest Management Bureau 
(FMB) 
Raw rattan including poles   
Round logs, poles and piles including log core 
and flitches/railroad ties produced from naturally 
grown trees both from the forestlands and private lands   
Matured coconuts and coconut seedlings   
Terrestrial wildlife species whether live, stuffed 
or by- products:  
 Wild terrestrial species to include live, stuffed, 
preserved, by-products and derivatives: Protected Areas and Wildlife 
Bureau (PAWB) 
Table AIII.6 (cont'd)  The Philippines WT/TPR/S/261/Rev.1 
 Page 125 
 
 
  Prohibited Regulated Regulating agency 
1. Aves: 
Eastern Sarus crane 
Eagles Giant Scops Owl  
Horn bills 
Kotch's Pitta Mindoro imperial pigeon 
Nicobar pigeon 
Palawan peacock pheasant Palawan Myna or  
Hill Myna 
Peregrine falcon Philippine eagle 
Philippine redvent cockatoo  
Spotted greenshank 
2. Exotic wildlife species found under Appendix 
1 of the CITES such as: 
Buffon macaw,  Scarlet macaw 
3. Insects:  Luzon peaco ck swallowtail butterfly 
4. Flora, including by-products and derivatives: 
Dendrobium Cruentum 
Igemdagat 
Jade vine Lady's Slipper orchid Pitcher plant 
Pitogo 
Pugadlawin Rafflesia  
Staghorn fern  
Tree fern  Vanda sanderiana 
5. Mammal: 
Calamian deer (Philippine deer) Fruit bats 
Giant golden' crowned flying fox 
Leopard cat Palawan bear cat 
Philippine warty pig 
Sea cow or Dugong Slow loris or Sunda loris 
Tarsier 
Tamaraw 
6. Reptiles: 
Philippine crocodiles: 
Caiman Crocodile Saltwater Crocodile 
Alligator 
Marine Turtle: 
Asian box turtle Green sea turtle 
Hawksbill turtle 
Loggerhead turtle 1. All species of Butterflies 
2.  Aves:  
Amethyst fruit dove Banded rail 
Black naped oriole 
Black-naped monarch Bleeding heart pigeons 
Blue-tailed bee eater 
Brush cuckoo Button quails 
Crested mynah 
Finches Green – winged dove 
Guaiabero 
Hanging parakeets Java sparrows 
Kingfishers 
Painted quail Parrot finches 
Philippine starlings 
Philippine white-eye Pink necked green pigeon 
Plain swamphew 
Plaintive cuckoo Quiabero Red Avadavat 
Slender-billed cuckoo 
Tree sparrow White-eared brown dove 
3. Exotic Wildlife species found under 
Appendix II of the CITES such as: 
Conures 
Macaw 
Parrots Pigeons 
Tree ferns 
Voiavoi 
4. Flora: 
Agar wood 
All species of orchids Aloe plant 
Big-leaf mahogany 
Bungang ipod Cactus 
Cycasf plant 
Eagle wood Himalayan yew 
Philippine camia/garland 
Red-sanders Sanders alocasia Striped alocasia 
5. Frogs:  live, skin or products from 
the skin or meat  
Monitor lizard 
Reticulated python 
Sailfin lizard or Soa-soa  Water lizard 
 
Stalactites and stalagmites 6. Mammals:  
Ant eater 
Cloud-rats Philippine tarsier 
Philippine monkeys 
Skunk  
7. Reptiles:  
Gecko 
Land turtles Monitor and sail-lizards  
 Copper concentrates  
Table AIII.6 (cont'd) WT/TPR/S/261/Rev.1 Trade Policy Review 
Page 126 
  
  Prohibited Regulated Regulating agency 
 Live animals, its products and by-products, 
veterinary feed premixes and biologics, 
laboratory specimen of animal origin, feeds and feed ingredients that may be carriers of 
communicable animal diseases  
 Firearms, ammunitions and explosives  
 Coffee International Coffee Organization 
Certifying Agency (ICO-CA) 
 Crushed and/or sized sand and gravel and/or 
other unconsolidated materials 
Iron, manganese and/or chromium ore(s), 
whether unprocessed or processed 
Mine wastes and/or mill tailings 
Unprocessed, raw or run-of-mine mineral(s) or 
ore(s) Mines and GeoSciences Bureau 
(MGB) 
 
 Grains and grain by-products National Food Authority (NFA) 
 Cultural properties such as archaeological 
materials, traditional ethnographic materials, antiques, historical relics, Natural History 
specimens (holotypes, endangered, 
irreplaceable specimens, fossils) National Museum (NM) 
 
 Optical and magnetic media, its manufacturing 
equipment, parts and accessories and 
manufacturing materials Optical Media Board (OMB) 
 Radioactive materials Philippine Nuclear Research 
Institute (PNRI) 
 All sugarcane-based sugar (such as raw sugar, 
white sugar, muscovado) and Molasses Sugar Regulatory Administration 
(SRA) 
Source:  Information provided by the authorities. 
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