APPENDIX TABLES The Philippines WT/TPR/S/149 
 Page 115 
 
 
Table AII.1 
Selected notifications by the Philippines under WTO Agreements, October 2004 
WTO Agreement Description of requirement Periodicity Document symbol of most recent 
notification  
Anti-dumping (Article18.5) Laws and regulations Once by March 1995, then 
changes G/ADP/N/1/PHL/2, 
21 September 2001 
Anti-dumping (Article 16.4) Anti-dumping actions taken Semi-annual G/ADP/N/119/PHL, 
1 September 2004 
Anti-dumping (Article16.5) Notification of domestic procedures 
and authorities competent to initiate 
and conduct investigations Once, then changes G/ADP/N/14/Add.16 
G/SCM/N/18/Add.16, 
30 July 2003 
Agriculture (Article 10 and 18.2)  Export subsidies (outlays and 
quantities) Annual G/AG/N/PHL/26, 22 August 2002 
Agriculture (Article 18.2) Domestic s upport  Annual  G/AG/N/PHL/23, 22 August 2002 
Agriculture (Article 18.2) Information on tariff quotas 
administration (MA:1) Once, then changes  
Agriculture (Article 18.2) Volume of imports under tariff quotas 
(MA:2) Annual G/AG/N/PHL/24, 22 August 2002 
Agriculture (Article 5) Use of special safeguard provisions 
(MA:3 and  MA:4)  Add Hoc G/AG/N/PHL/30, 9 October 2002; 
and G/AG/N/PHL/29, 
8 October 2002 
Import Licensing Procedures 
(Article 7.3) Questionnaire; rules and information 
concerning procedures for the 
submission of applications Annual for questionnaire; 
rules and information, 
once then changes G/LIC/N/3/PHL/4, 
7 November 2001;  and 
G/LIC/N/3/PHL/4/Add.1, 3 October 2003  
GATT 1994 (Article XXVIII:5) Sri Lanka  reserved its right, under the 
provisions of Article XXVIII, to 
modify its Schedule.  G/MA/135, 23 December 2002 
Subsidies and Countervailing 
Measures (Article 32.6) Laws and regulations  Once by March 1995, then 
changes G/SCM/N/1/PHL/2, 
26 September 2001 
Subsidies and Countervailing 
Measures (Article 25.11) Countervailing duty actions taken Semi-annual and when 
measure taken G/SCM/N/106/Add.1, 
27 April 2004 
Subsidies and Countervailing 
Measures (Article 27.13) Privatization programmes Ad hoc  
Subsidies and Countervailing 
Measures (Article 25.1) Subsidies programmes Annual Not submitted 
Safeguards (Article 12.6) Laws and regulations Once by March 1995, then 
changes G/SG/N/1/PHL/2, 9 July 2001 
Safeguards (Article 12.1(a)) Initiati on of investigation relating to 
serious injury or threat thereof Ad hoc  G/SG/N/6/PHL/4, 8 May 2003 
Safeguards (Article 12.1(b)) Finding of serious injury or threat 
thereof caused by increased imports Ad hoc G/SG/N/8/PHL/4/Suppl.1- 
G/SG/N/10/PHL/4 - 
G/SG/N/11/PHL/4/ Suppl.1, 
26 May 2004 
Safeguards Notification of termination of 
safeguard investigation Ad hoc G/SG/N/9/PHL/1, 
19 February 2002 
Safeguards (Article 12.1(c)) D ecision to apply or extend a 
safeguard measure Ad hoc G/SG/N/8/PHL/4/Suppl.1- 
G/SG/N/10/PHL/4 - 
G/SG/N/11/PHL/4/ Suppl.1, 
26 May 2004 
Safeguards (Article 12.4) Notifi cation of provisional safeguard 
measures Ad hoc G/SG/N/7/PHL/4 - 
G/SG/N/8/PHL/4 - 
G/SG/N/11/PHL/4, 
30 September 2003 
Table AII.1 (cont'd) WT/TPR/S/149 Trade Policy Review 
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WTO Agreement Description of requirement Periodicity Document symbol of most recent 
notification  
Sanitary and Phytosanitary 
Measures  (Article 7, 
Annex B) Notification of changes in sanitary and 
phytosanitary measures Ad hoc G/SPS/N/PHL/14, 
19 November 1999 
G/SPS/N/PHL/63, 
18 February 2004 
Technical Barriers to Trade 
(Article 15.2) Laws and regulations Once, then change  
Technical Barriers to Trade 
(Article 10.6 )  Information about Technical 
Regulations, Standards and 
Conformity Assessment Procedures Ad hoc G/TBT/N/PHL/38, 5 October 2004 
Textiles and Clothing  
(Article 2.8 and 2.11) Notification of programmes of 
integration 12 months before their 
coming into effect G/TMB/N/358/Rev.1, 
22 February 2001 
State Trading (Article 
XVII:4(a) of GATT 1994 and 
Understanding on the 
Interpretation of Art. XVII of GATT 1994 Article 1, 2 and 
3)  Existence and manner of operation of 
state trading enterprises Once, then changes G/STR/N/4/PHL - 
G/STR/N/5/PHL - 
G/STR/N/6/PHL –  
G/STR/N/7/PHL, 24 September 2002 
TRIMs (Article 6.2) Publications in which TRIMs may be 
found Once, then changes G/TRIMS/N/2/Rev.2, 
24 November 1997 
TRIMs (Article 5.1) Investment measures Once by March 1995, then 
changes G/TRIMS/N/1/PHL/1, 
25 April 1995 
TRIPS (Article 63.2) Laws and regulations Once, then changes IP/N/1/PHL/2, 27 July 2001 
IP/N/1/PHL/2/Add.1, 
27 January 2003 
IP/N/1/PHL/L/1, 3 February 2003IP/N/1/PHL/P/2, 3 February 2003 
IP/N/1/PHL/P/2/Add.1, 
3 February 2003 IP/N/1/PHL/I/9, 3 February 2003, 
IP/N/1/PHL/C/1/Add.1;  and 
IP/N/1/PHL/I/1/ Add.1, 3 February 2003 
TRIPS (Article 69) Contact points  Once, then changes IP/N/3/Rev.6/Add.1, 24 July 2002  
TRIPS (Article 4(d)) Notif ication of international 
agreements related to the protection of 
intellectual property and which entered into force prior to the entry 
into force of the WTO agreement Ad hoc  
GATS (Article III:3) Changes to laws and regulations 
affecting services Ad hoc  
GATS (Article VIII:4) Monopolies and exclusive providers 
of services Ad hoc  
Source:  WTO Central Registry of Notifications.  The Philippines WT/TPR/S/149 
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Table AII.2 
Foreign Investment Negative List 
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 
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, territorial sea, and exclusive economic zone 
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 
23. Project Proponent and Facility Operator of a BOT project requiring a public utilities franchise 
24. Operation of deep-sea commercial fishing vessels 
Table AII.2 (cont'd) WT/TPR/S/149 Trade Policy Review 
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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 
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, e.g. race-track operation 
6. Domestic market enterprises with paid-in equ ity 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 : Fifth Regular Foreign Invest ment Negative List, Executive  Order No.139, 22 October 2002.  The Philippines WT/TPR/S/149 
 Page 119 
 
 
Table AII.3 
Incentives granted under the Omnibus Investments Code 
Type of incentive/eligibility Qualifying cri teria/coverage Limitations/exemptions 
A. Tax incentives  
1. Income tax holiday (ITH)     
BOI-registered enterprises are 
exempt from payment of income 
taxes reckoned from the scheduled 
start of commercial operations for: 
 - new projects with pioneer status for six years and a 
maximum of eight yearsa; 
- new projects with non-pioneer status for four 
 years; 
- expansion projects for three years; 
- new or expansion projects in less developed areas 
(LDAs) for six years; and 
- modernization projects for three years Exporters may be entitled to the 
ITH only on income derived from:  
exports of non-tr aditional products 
(i.e. exports whose value has not 
exceeded US$100,000 in the two years preceding registration), or 
exports to new markets (i.e. to a 
country where there have been no recorded exports in any of the two 
years preceding registration). 
Exploration of mineral resources is not eligible for an ITH; 
Mining and/or quarrying without 
mineral processing is not eligible for an ITH 
In special circumstances, new 
registered pioneer and non-pioneer 
enterprises and companies located in LDAs may avail themselves of a bonus year Special circumstances: 
- the indigenous raw materials used in the 
manufacturing of the registered product accounts 
for at least 50% of the to tal cost of raw materials 
for the preceding years prior to the extension unless the Board prescribes a higher percentage;  
or 
 the ratio of total imported and domestic capital 
equipment to the number of workers for the project 
does not exceed US$1,000 per worker;  or 
 the net foreign exchange savings or earnings 
amount to at least US$500,000 annually during the 
first three years of operation  
2. Exemption from taxes and duties 
on imported spare parts     
Registered enterprises with a 
bonded manufacturing warehouse  Exempt from customs dutie s and national internal 
revenue taxes on imports of equipment and spare 
parts.  
3. Exemption from wharfage dues 
and export tax, duty, impost and 
fees   
All enterprises registered under the 
Investment Priorities Plan (IPP) Exemption from wharfage dues and any export tax, 
impost and fees on non-tr aditional export products. 
Companies have a ten-year period from the date of 
registration to avail of this exemption  
4. Tax exemption on breeding 
stocks and genetic materials    
Agricultural producers Exemption from payment of all taxes and duties on  
imports of breeding stocks and genetic materials for a 
ten-year period from the date of registration or commercial operation.  
 Tax credits Tax credit equivalent to a 100% of the value of the 
national internal revenue taxes and customs duties 
paid on breeding stocks for a ten-year period from date of registration or commercial operation  
 A tax credit equivalent to a 100% of the value of the 
national internal revenue taxes and customs duties 
paid on raw materials, supplies and semi-manufactures used in the production of export 
products is granted to registered enterprises.  
Table AII.3 (cont'd) WT/TPR/S/149 Trade Policy Review 
Page 120 
 
 
Type of incentive/eligibility Qualifying cri teria/coverage Limitations/exemptions 
5. Additional deductions from 
taxable income    
Additional deduction for labour 
expense (ADLE) For the first five years from registration, an enterprise 
is granted an additiona l deduction from taxable 
income equivalent to 50% of the wages of the additional hired skilled and unskilled workers.  The 
incentive is granted only if  the enterprise meets a 
prescribed capital to labour ratio and shall not be availed simultaneously with ITH  
Additional deduction for necessary 
and major infrastructure works Registered enterprises locati ng in areas with deficient 
infrastructure, public utilities and other facilities may 
deduct from taxable income an amount equivalent to 
the expenses incurred in the development of 
necessary and major infrastructure works.  This 
deduction is not, however,  granted for mining and 
forestry-related projects.  
6. Additional incentives for 
enterprises located in a less 
developed areas (LDA) A 100% deduction from its taxable income, 
equivalent to the amount spent on the infrastructure 
built in the course of its operation;  and an additional deduction from  taxable income of 100% 
of the wages corresponding to the additional labour 
(skilled and unskilled workers) hired in the year.   
B. Non-tax incentives Registered enterprises may be allowed to employ 
foreign nationals in supervisory, technical or advisory 
positions for five years from date of registration.  The 
position of president, general manager and treasurer 
of foreign-owned registered enterprises or their equivalent will not be subject to the foregoing 
limitations.   
 Registered enterprises may import equipment, spare 
parts, raw materials and supplies and exports of 
processed products through "simplified customs 
procedures". 
 
Registered enterprises may import consigned 
equipment for a period of ten years from date of 
registration, subject to posting of a re-export bond. Registered enterprises may operate a bonded 
manufacturing/trading warehouse subject to customs 
rules and regulations.  
a Activities having "pioneer status" are:   manufacturing of goods or raw  materials not previously produced commercially in the 
Philippines;  use of a design, formula, sc heme, method, process or syst em of production new to the Philippines;  agricultural, 
forestry and mining activities, and services  including food processing where deemed essential for self-sufficiency;  production  of 
non-conventional fuels and equipment utilizing non-conventional energy sources.  To be granted "pioneer status" an exporter 
must export at least US$10 million annually, have at least 50% of inputs for exports produced by SMEs, and provide SMEs with, 
inter alia , financing, raw materials, compone nts, equipment, or technology. 
Source : BOI (undated), Primer on investment policies in the Philippines [Online].  Available at:  
http://www.boi.gov.ph/Docs/PRIMER%20on%20Invest ment%20Policies.pdf  [8 April 2004]. The Philippines WT/TPR/S/149 
 Page 121 
 
 
Table AIII.1 
In-quota and out-of-quota tariff rates, 2004 
HS Code Description In-quota 
rate (%) Out-of-
quota rate 
(%) Quota 
level 
(tonnes) Imports under 
quota 
01039100 Live swine, weighing less than 50kg. 30.0 35 .. .. 
01039200 Live swine, weighing 50kg. or more 30.0 35 .. .. 
01042090 Goats other than pure-bred breeding animals 30.0 40 .. .. 
01051190 Fowl other than breeding, weighing not more than 
185gr. 35.0 35 .. .. 
01051290 Turkeys other than breeding 35.0 40 .. .. 
01051920 Ducklings other than breeding 35.0 40 .. .. 
01051940 Goslings other than breeding 35.0 40 .. .. 
01051950 Breeding guinea fowl 35.0 40 .. .. 
01051990 Guinea fowl other than breeding 35.0 40 .. .. 
01059290 Fowl other than breeding and fighting cocks, 
weighing not more than 2,000gr. 35.0 40 .. .. 
01059390 Fowl other than breeding and fighting cocks, 
weighing more than 2,000gr. 35.0 40 .. .. 
01059910 Breeding ducks 35.0 40 .. .. 
01059920 Other ducks 35.0 40 .. .. 
01059930 Breeding geese, turkey and guinea fowls 35.0 40 .. .. 
01059940 Other geese, turkey and guinea fowls 35.0 40 .. .. 
0203 Fresh, chilled, frozen  pork   53, 005.0 9,763.1 
02031100 Meat of swine, fresh or chilled; carcasses and half-
carcasses 30.0 40 .. .. 
02031200 Meat of swine, fresh or  chilled; hams, shoulders and 
cuts thereof, with bone in 30.0 40 .. .. 
02031900 Meat of swine, fresh or chilled;  other 30.0 40 .. .. 
02032100 Meat of swine, frozen; carcasses and half-carcasses 30.0;  10.0a 40 .. .. 
02032200 Meat of swine, frozen; hams, shoulders and cuts 
thereof, with bone in 30.0;  10.0a 40 .. .. 
02032900 Meat of swine, frozen;  other 30.0;  10.0a 40 .. .. 
02045000 Meat of goats 30.0 35 .. .. 
0207 Fresh, chilled, frozen  poultry   22,968.0 16,620.8 
02071100 Meat and edible offal, of fowl of the species gallus 
domesticus:  not cut in pieces: fresh or chilled 40.0 40 .. .. 
02071200 Meat and edible offal, of fowl of the species gallus 
domesticus:  not cut in pieces: frozen 40.0 40 .. .. 
02071300 Meat and edible offal, of fowl of the species gallus 
domesticus:  cuts and offal: fresh or chilled 40.0 40 .. .. 
02071410 Meat and edible offal, of fowl of the species gallus 
domesticus:  cuts and offal: frozen wings 40.0 40 .. .. 
02071420 Meat and edible offal, of fowl of the species gallus 
domesticus:  cuts and offal: frozen thighs 40.0 40 .. .. 
02071430 Meat and edible offal, of fowl of the species gallus 
domesticus:  cuts and offal: frozen liver 40.0 40 .. .. 
02071490 Meat and edible offal, of fowl of the species gallus 
domesticus:  cuts and offal: frozen other 40.0 40 .. .. 
02072400 Meat and edible offal, of turkey:  not cut in pieces: 
fresh or chilled 40.0 40 .. .. 
02072500 Meat and edible offal, of turkey:  not cut in pieces: 
frozen 30.0 35 .. .. 
02072600 Meat and edible offal, of turkey:  cuts and offal: fresh 
or chilled 40.0 40 .. .. 
Table AIII.1 (cont'd) WT/TPR/S/149 Trade Policy Review 
Page 122 
 
 
HS Code Description In-quota 
rate (%) Out-of-
quota rate 
(%) Quota 
level 
(tonnes) Imports under 
quota 
02072710 Meat and edible offal, of turkey:  cuts and offal:  
frozen livers 40.0 40 .. .. 
02072790 Meat and edible offal, of turkey:  cuts and offal:  
frozen other 30.0 40 .. .. 
02073210 Meat and edible offal, of ducks, not cut in pieces, 
fresh or chilled 40.0 40 .. .. 
02073220 Meat and edible offal, of geese or guinea fowl, not cut 
in pieces, fresh or chilled 30.0 40 .. .. 
02073310 Meat and edible offal, of ducks, not cut in pieces, 
frozen 40.0 40 .. .. 
02073320 Meat and edible offal, of geese or guinea fowl, not cut 
in pieces, frozen 40.0 40 .. .. 
02073400 Meat and edible offal, fatty  livers, fresh or chilled 40.0 40 .. .. 
02073500 Meat and edible offal, ot her, fresh or chilled 40.0 40 .. .. 
02073610 Meat and edible offal, fatty livers, frozen 40.0 40 .. .. 
02073620 Meat and edible offal, cuts of ducks, frozen 40.0 40 .. .. 
02073630 Meat and edible offal, cuts of geese or guinea fowl, 
frozen 40.0 40 .. .. 
0701 Fresh, chilled potat oes   1,516.0 1,516.0 
07019000 Potatoes, fresh or chilled other than seed 40.0 40 .. .. 
0901 Coffee beans   1,457.0 1,149.2 
09011110 Coffee, not roasted: not decaffeinated:  arabica WIB 
or Robusta OIB 30.0 40 .. .. 
09011190 Coffee, not roasted: not decaffeinated:  other 30.0 40 .. .. 
09011210 Coffee, not roasted: d ecaffeinated:  arabica WIB or 
Robusta OIB 40.0 40 .. .. 
09011290 Coffee, not roasted: decaffeinated:  other 40.0 40 .. .. 
09012110 Coffee, roasted:  not decaffeinated:  unground 40.0 40 .. .. 
09012120 Coffee, roasted:  not decaffeinated:  ground 40.0 40 .. .. 
09012210 Coffee, roasted:  decaffeinated:  unground 40.0 40 .. .. 
09012220 Coffee, roasted:  decaffeinated:  ground 40.0 40 .. .. 
09019000 Other coffee 40.0 40 .. .. 
10059090 Maize (corn) other than seed and popcorn 35.0 50 212,119.0 316.2 
1701 Sugar   62,627.0 0 
17011100 Raw sugar not contai ning added flavouring or 
colouring matter:  cane sugar 50.0 65 .. .. 
17011200 Raw sugar not contai ning added flavouring or 
colouring matter:  beet sugar 50.0 50 .. .. 
17019100 Other - containing adde d flavouring or colouring 
matter 50.0;  1.0b 50.0;  1.0b .. .. 
17019911 Other - refined sugar 50.0;  1.0b 65.0;  1.0 .. .. 
17019919 Other sugar 50.0;  1.0b 65.0;  1.0 .. .. 
17019990 Other sugar 50.0 65 .. .. 
21011110 Instant coffee 30.0 45 .. .. 
21011190 Other extracts, essences and concentrates of coffee 30.0 45 .. .. 
21011200 Preparations with a basis of extracts, essences or 
concentrates or with a basis of coffee 30.0 45 .. .. 
.. Not available. 
a Imports up to 10,000 MT are at 10%, then at 30% (Executive Order 299). 
b Imports containing over 65% by dry we ight of sugar are at 50.0%, others are at 1.0% (Executive Order 295). 
Source:  Philippine authorities. The Philippines WT/TPR/S/149 
 Page 123 
 
 
Table AIII.2 
Goods subject to a conditional duty exemption 
Product Requirement 
Aquatic products (e.g. fish, crustaceans, molluscs, marine 
animals, seaweeds, fish oil, roe) Caught or gathered by fishing vessels of Philippine registry 
Fishing vessels not more than five-years old, equipment and 
paraphernalia Commercial fishing vessel of Philippine registry 
Fuel for commercial fisheries operations Commercial fish ing vessel operators of Phili ppine registry engaged in 
fishing in the high seas 
Equipment for the use in the salvage of vessels or aircraft Upon identification and the giving of a bond in an amount equal to one 
and one-half times the ascertained duties, taxes and other charges 
thereon 
Cost of repairs, excluding the value of parts, made in foreign countries used in vessels or aircraft registered in the 
Philippines Upon proof that adequate facilities fo r such repairs do not exist in the 
Philippines; or that the vessel or ai rcraft was compelled during the trip 
to make such repairs 
Articles brought into the Philippi nes for repair, processing or 
reconditioning to be re-exported Provided that a bond in an amount eq ual to one and one-half times the 
ascertained duties, taxes and other ch arges thereon, and that they are 
exported within 6 months from the date of import 
Medals, badges, and cups Bestowed as trophies or prizes, or those received or accepted as 
honorary distinction 
Personal and household effect s belonging to returning 
residents of the Philippines Items need to be formally declar ed and listed before departure and 
identified under oath before the Collector of Customs 
Overseas contract workers may import used house appliances  Quantity is limited to one of each in a calendar year 
Articles used exclusively fo r public entertainment, and 
displayed in public expositions, or for exhibitions of competition for prizes, and devices for projecting pictures Upon examination and appraisal and the giving of a bond in an amount 
equal to one and one-half times the ascertained duties, taxes and other 
charges thereon, and that they are exported within 6 months from the 
date of import 
Articles brought by foreign fi lm producers directly and 
exclusively used for making or recording motion picture 
films in the Philippines Upon examination and appraisal and the giving of a bond in an amount 
equal to one and one-half times the ascertained duties, taxes and other 
charges thereon, and that they are exported within 6 months from the 
date of importation 
Photographic and cinematogr aphic films, undeveloped, 
exposed outside the Philippines by Filipino citizens or by companies of Philippine register where the principal actors 
and artists employed for the production are Filipinos Upon affidavit by the importer and identification that such exposed 
films are the same films previous ly exported from the Philippines 
Imports for the official use of  foreign embassies, and other 
foreign governmental agencies Provided that those countries provide the same privileges to the 
corresponding agencies of the Philippines 
Containers, holders, and other similar receptacle of any material including kraft paper bags to export locally 
manufactured cement, and co rrugated boxes for bananas, 
pineapples and other fresh fruits for export Upon examination and appraisal and the giving of a bond in an amount 
equal to one and one-half times the ascertained duties, taxes and other 
charges thereon, and that they are exported within six months from the 
date of import 
The necessary supplies for the "reasonable requirements" of a vessel or aircraft on a voyage of flight outside the Philippines Any surplus of such supplies arriving from foreign ports or airport is 
dutiable 
Coffins or urns containing human remains, bones or ashes, used personal and household effects of the deceased person  Value must not exceed PhP10,000 
Samples of no commercial valu e and samples of medicines 
used to introduce new products to the Philippine market  Import must be authorized by the Mi nistry of Finance, and in the case 
of medicines by the Ministry of Health 
Commercial samples  The value of each c onsignment should not exceed PhP10,000 and the 
giving of a bond in an amount equa l to one and one-half times the 
ascertained duties, taxes and other ch arges thereon, and that they are 
exported within six months from the date of import 
Animals (except race horses) and plants for scientific, 
experimental, propagation, bot anical, breeding, zoological 
and national defence purposes Import must be undertaken by order of duly authorized institution.  
Animals imported for breeding purposes must be of a recognized breed.  
The National Economic and Development Authority must certify that these animals and plants are necessa ry for economic development.  The 
Department of Environment and Natural Resources needs to issue a 
permit prior to import 
 Table AIII.2 (cont'd) WT/TPR/S/149 Trade Policy Review 
Page 124 
 
 
Product Requirement 
Economic, technical, vocational,  scientific, philosophical, 
historical, cultural books and/or publications Certification is required by the De partment of Education, Culture and 
Sports 
Educational, scientific and cultural mate rials Certification is required by the Department of Education, Culture and 
Sports 
Philippine products exported from the Philippines and 
returned without any added va lue or any other improvement Any article upon which drawback had been allowed should upon 
re-import be subject to a duty equal to the amount of the drawback 
Aircraft, equipment and machinery, spare parts, aviation gas, 
fuel and oil, and any other ar ticles or supplies imported by 
and for the use of scheduled  airlines operating under Congressional franchise  Provided that such articles are not  locally available in reasonable 
quantity, quality and price and are necessary for the proper operation of 
the scheduled airline 
Spare part of vessels or aircraft  of foreign registry engaged in 
foreign trade when brought into the Philippines as 
replacements for emergency repair Upon proof to the Collector of Customs that such spare parts shall be 
utilized to secure the sa fety of the vessel or aircraft, to enable it to 
continue its voyage or flight 
Articles of easy identification exported from the Philippines 
for repair and subsequently re-imported Upon proof that such articles cannot be repaired locally 
Articles brought into the Philippi nes for repair, processing or 
reconditioning which are then re-exported A bond amounting to one and one-half times the ascertained duties and 
taxes and other charges needs to be paid.  
Trailer chassis when imported by shipping companies for their exclusive use in handling containerized cargo Upon posting a bond in an amount equal to one and one-half times the 
ascertained duties, taxes and other charges due 
CBUs Under the Motor Vehicle Development Programme preferential tariff 
rates are available on imports of CBUs on the basis of equivalent 
foreign exchange earnings 
Inputs to be used by agriculture and fisheries enterprises Item s need to be included in the Annexes to the Agriculture and 
Fisheries Modernization Act and requ ire a Certificate of Eligibility.  
The Bureau of Fisheries and Aquatic Resources must issue a certificate 
attesting that the firms applying for duty-free imports of fisheries 
inputs are indeed producers or processors of fish and fishery products 
Capital equipment to be used by tourism establishments  Equipment to be used only in medical and spa facilities  
A 50% refund of the duty paid on petroleum oils, oils 
obtained from bituminous materials, and crude oils If imported by non-electric utilities and so ld directly or indirectly, in 
the same form or after processing, to electric utilities for the generation 
of electricity and for the manufacturing of city gas 
A 99% refund on duties paid on imported fuel Fuel must be used in domestic  vessels engaged in trade 
Imported articles donated to any duly registered relief 
organization to be donated to the needy The Department of Social Welfare and Development needs to certify 
that an accredited institution imports the goods.  
Contraceptives If imported by entities duly certified by the Population Commission 
Source : Philippine Tariff Commission (July 2001), Tariff and Customs Code of the Philippines - Harmonized Commodity 
Description and Coding System  (Volume 1), Quezon City; Executive Order 244 (3 October 2003), The Philippines 
Fisheries Code of 1998 (Republic Act 8550);  and Executive Order 268. The Philippines WT/TPR/S/149 
 Page 125 
 
 
Table AIII.3 
Excise taxes in the Philippines 
Kind and subject of tax NIRC, 1997 
(RA 8424) Section No.) Tax base Tax rate 
EXCISE TAXES    
ALCOHOL PRODUCTSa    
Distilled spiritsb    
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 litre PhP8.96 
If produced from said sources in a pot-still by a 
distiller producing not more than 100 litres a day, 
containing not more than 50% of alcohol by volume  "   " PhP4.48 
If produced from other raw materials  "   " 
If net retail price is:   
Less than PhP250.00 
PhP250.00 up to PhP675.00 
More than PhP675.00  
 
PhP84.00 
PhP168.00 
PhP336.00 
Medicinal preparations, flavouring extracts, and all other preparations, except toilet preparations with 
distilled spirits as the chief ingredient  Per proof litre Taxed as 
distilled 
spirits 
Wines Section 142 Per litre of volume capacity  
Sparkling wines/champagnes, regardless of proof  If net retail price is: 
PhP500.00 or less 
More than PhP500.00  
PhP112.00 
PhP336.00 
Still wines containing 14% of alcohol by volume or less  Per litre of volume capacity PhP13.44 
Still wines containing more than 14% but not more 
than 25% of alcohol by volume  "   " PhP26.88 
Fortified wines containing more than 25% of alcohol 
by volumec  Per bottle of 750 ml. Taxed as 
distilled 
spirits 
Fermented liquor Section 143 Per litre of volume capacity  
Beer, lager beer, pale, por ter and other fermented 
liquors, except tuba, basi, tapuy and similar domestic 
fermented liquors  If net retail price is: 
Less than PhP14.50 
PhP14.50 up to PhP22.00 
More than PhP22.00  
PhP6.89 
PhP10.25 
PhP13.61 
If brewed and sold at micro-breweries or small establishments such as pubs and restaurants  Per litre of volume capacity PhP13.61 
TOBACCO PRODUCTSd    
Tobacco products (other than  cigarettes, cigars and 
chewing tobacco) Section 144 Per kg. PhP0.75 
Tobacco specially prepared for chewing so as to be 
unsuitable for use in any other manner  Per kg. PhP0.60 
Cigars and cigarettes Section 145   
 Cigars  Per cigar PhP1.12 
 Cigarettes packed by hand  Per pack PhP0.45 
 Cigarettes packed by  machine  Per pack 
If net retail price/pack is: 
Above PhP10.00 
Exceeds PhP6.50 but not PhP10.00 
PhP5.00 but not PhP6.50 Below PhP5.00  
 
PhP13.44 
PhP8.96 
PhP5.60 PhP1.12 
Table AIII.3 (cont'd) WT/TPR/S/149 Trade Policy Review 
Page 126 
 
 
Kind and subject of tax NIRC, 1997 
(RA 8424) 
Section No.) Tax base Tax rate 
TOBACCO INSPECTION FEE Section 146   
Cigars  Per thousand or fraction  PhP0.50 
Cigarettes  Per thousand or fraction  PhP0.10 
Leaf tobacco  Per kg. or fraction  PhP0.02 
Scrap and other manufactured tobacc o  Per kg. or fraction  PhP0.03 
MANUFACTURED OILS AND OTHER FUELS Section 148   
Lubricating oils and greases, including but not limited 
to, basestock for lube oils and greases and additives  Per litre and kg., respectively PhP4.50 
Processed gas  Per litre PhP0.05 
Waxes and petrolatum  Per kg. PhP3.50 
Denatured alcohol to be used for motive power  Per litre PhP0.05 
Naptha, regular gasoline and other similar products of 
distillation  Per litre PhP4.80 
Napha, when used as a raw material in the production 
of petrochemical products or as replacement fuel for 
natural-gas-fired-combined-cycle power plant in lieu 
of locally extracted natural gas during the non-availability, subject to the rules and regulations 
to be promulgated by the Secretary of Energy, in 
consultation with the Secretary of Finance  Per litre PhP0.00 
Leaded premium gasoline  Per litre PhP5.35 
Unleaded premium gasolin e  Per litre PhP4.35 
Aviation turbo jet fuel  Per litre PhP3.67 
Kerosene  Per litre PhP0.60 
Diesel fuel oil, and on similar fuel oils having more 
or less the same generating power  Per litre PhP1.63 
Liquefied petroleum gas, except liquefied petroleum 
gas used for motive power, which should be taxed at 
the equivalent rate as the excise tax on diesel fuel oil  Per litre PhP0.00 
Asphalts  Per kg. PhP0.56 
Bunker fuel oil, and on similar fuels having more or 
less the same generating power  Per litre  PhP0.30 
AUTOMOBILESe Section 149 Manufacturer's  or importer's selling 
price, net of excise tax and VAT  
  Engine displacement (in cc):  
  Gasoline: Diesel:  
  Up to 1,600 
1,601 to 2,000 
2,001 to 2,700 
2,701 or over Up to 1,800 
1,801 to 2,300 
2,301 to 3,000 
3,001 or over 15% 
35% 
50% 
100% 
NON-ESSENTIAL GOODS Section 150(a)   
Jewellery, whether real or imitation, pearls, precious and semi-precious stones a nd imitations, goods made 
of, or ornamented, mounted or fitted with precious metals or imitations or ivory (not including surgical and dental instruments, silv er-plated wares, frames or 
mountings for spectacles or eyeglasses, and dental 
gold or gold alloys and other precious metals used in filling, mounting or fitting of  teeth));  opera glasses 
and lorgnettes  Wholesale price of the value of import 
used by the BOC in determining tariff 
and customs duties, net of excise tax and VAT 20% 
Table AIII.3 (cont'd) The Philippines WT/TPR/S/149 
 Page 127 
 
 
Kind and subject of tax NIRC, 1997 
(RA 8424) 
Section No.) Tax base Tax rate 
Perfumes and toilet waters   20% 
Yachts and other vessels intended for pleasure or 
sports   20% 
MINERAL PRODUCTS Section 151   
Coal and coke  Per tonne PhP10.00 
Non-metallic minerals, quarr y resources and locally 
extracted natural gas and liquefied natural gas  Actual market value of the annual gross 
output at the time of removal or, if 
imported, the value used by the BOC in determining customs duties 2% 
Metallic minerals   1% 
 Copper and other metallic minerals  Actual market value of the annual gross 
output at the time of removal or, if 
imported, the value used by the BOC in determining customs duties 1.5% until 
1.9.99;  2% 
thereafter 
 Gold and chromite  Actual ma rket value of the annual gross 
output at the time of removal or, if 
imported, the value used by the BOC in determining customs duties 2% 
Indigenous petroleum  "Fair" international market price 3% 
a The rates of excise tax on all alcohol products were increas ed by 12% on 1 January 2000 (Reve nue Regulation No. 17 of 1999). 
b Spirits or distilled spirits are:  ethy l alcohol, ethanol or spirits of wine, in cluding all dilutions, purifications and mixt ures, from 
whatever source, by whatever  process produced, and shall include whisky, br andy, rum, gin and vod ka, and other similar 
products or mixtures. 
c Fortified wines are natural wines to  which distilled spirits are added to  increase their alcoholic strength. 
d The rates of excise tax on cigars and cigarettes were increased by 12% on 1 Janua ry 2000 (Revenue Regulation No. 17 of 1999).  
e In September 2003 (RA 9224), ad valorem  excise rates levied on the manufacturer's or importer's net selling price were changed 
 from being set according to engine displace ment to a progressive rate scale of 2% up  to PhP600,000, 20% up to PhP1.1 million, 
 40% up to PhP2.1 million, and 60% over PhP2.1 million. 
Source : Bureau of Internal Revenue (1998), National Internal Revenue Code of 1997 .  Available at:  
http://www.bir.gov.ph/nirc/issu_nir.html [24 Ma rch 2004] and Revenue Regulations No. 17-99. WT/TPR/S/149 Trade Policy Review 
Page 128 
 
 
Table AIII.4 
Prohibited imports, July 2001 
Dynamite, gunpowder, ammunition and other explosives, firearms and weapons of war, and parts ther eof, except when authorized by  
law 
Written or printed articles in any form containing any matter advocating or inciting treason, re bellion, insurrection, sedition  or 
subversion against the Government of the Ph ilippines, or forcible resistance to any la w of the Philippines, or containing any t hreat to 
take the life of, or inflict bodily harm upon any person in the Philippines 
Written or printed articles, negatives or  cinematographic film, photogr aphs, engravings, lithographs , objects, paintings, drawi ngs or 
other representation of an obscene or immoral character 
Articles, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or any printed matte r which 
advertises or describes or gives directly  or indirectly information on where, how or by whom unlawful abortion is performed  
Roulette wheels, gambling outfits, loaded dice, marked cards, mach ines, apparatus or mechanical devices used in gambling or the  
distribution of money, cigars, cigarettes or other articles when such distribution is dependent on chance, including jackpot an d pinball 
machines or similar contrivances, or parts thereof 
Lottery and sweepstake tickets except those authorized by the Ph ilippine Government, advertisements  thereof, and lists of drawi ngs 
therein 
Any article manufactured in gold, silver or other precious metals or alloys thereof, the stamps, brands or marks which do not i ndicate 
the actual fineness of quality of  said metals or alloys 
Any adulterated or misbranded articles of food or any adulterate d or misbranded drug in violation of the provisions of the Food  and 
Drugs Act 
Marijuana, opium, poppies, coca leaves, heroin  or any other narcotics or synthetic drugs which are or may be declared habit for ming by 
the President of the Philippines, or any compound, manufactured sa lt, derivative, or preparation thereof, except when imported by the 
Government of the Philippines or any pe rson duly authorized by the Dangerous Drugs Board, for medicinal purposes only 
Opium pipes and parts thereof, of whatever material 
All other articles and parts thereof, whose importation is prohibited by laws and regul ations issued by the competent authority  (as 
amended by Presidential Decree No. 34) 
Source:  Philippine Tariff Commission (July 2001), Tariff and Customs Code of the Philippines - Harmonized Commodity 
Description and Coding System  (Volume 1), Quezon City. The Philippines WT/TPR/S/149 
 Page 129 
 
 
Table AIII.5 
Prohibited and regulated exports  
Regulating agencya Regulated Prohibitedb 
Garments and Textile Export Board Garments and textiles, carpets, polyester staple 
fibre, filament yarns, fabrics, upholstered furniture 
and other natural and sy nthetic fibres and all 
products made up in whole or part of these fibres for export to all countries with or without quota
 c  
Board of Investments Copper concentrates  
Bureau of Plant Industry All plants, planting materials and plant products 
capable of harbouring pests, insect specimens, live 
and dead  
Bureau of Animal Industry Animals, animal products and animal effects  
Sugar Regulatory Administra tion Sugar and molasses  
International Coffee Organization 
Certifying Agency/Department of Trade 
and Industry Coffee  
Fibre Industry Development Authority Natural fi bres:  abaca, ramie, salago, maguey, sisal, 
kenaf, coir, buntal, cabo negro, cotton kapok, 
sabahon, piña, banana fibre, silk, loofah, pacol, 
musa species, RSA (secondary abaca fibre), canton, raffia, tikog and cocoon Abaca and ramie seeds, seedlings, 
suckers and root stocks, and buri 
seeds and seedlings, buri fibres  
National Museum Antiques, cultural artifacts and historical relics  
Forest Management Bureau, Department of 
Environment of Natural Resources Logs, poles and piles including log core and 
flitches/railroad ties Bakawan (Mangrove) 
 Lumber  
Bureau of Fisheries and Aquatic Resources  
 
 
Shells: Undersized raw shells of Trochus maximus, 
Trochus noduilferus, Gold lip (Pinctada Maxima), 
Black lip (Pinctada ma rgaritifera), and Kapis 
(Piacuna placenta) 
 
  
 
  
 
Crabs (Mud crab (Scylla serrata) (undersize))  
Shrimps: 
Prawn, pond-raised (not more than 60 grams per piece) Bangus fry, Mother Bangus 
(sabalo), Prawn-spawner and fry 
 
Shells: True giant clam, Tridacna gigas, 
Smooth giant clam, T. derasa, 
Fluted/Scaly giant clam, T. squamosa, Elongated giant clam, 
T. maxima, Strawberry/horse 
hoof clam, Hippopus hippopus, China/porcelain clam, H. 
porcellanus and others (e.g. rare 
shells and threatened aquatic species) 
 
Crabs (Coconut crab, Birgus latro) 
 
Endangered Species 
Protected Areas and Wildlife Bureau Wildlife species: 
Wild, marine species, e.g.  water snakes (cerberus 
rynhops);  seasnakes;  live, skin or products from 
the skin or meat Wildlife species: 
Wild marine species e.g. 
precious, semi-precious and all 
ordinary corals, raw and by-products 
 Frogs;  live, skin or products from the skin or meat  
 Wild terrestrial species, to include live, stuffed, 
preserved, by-products and derivatives, e.g.: Wild terrestrial species whether 
live, stuffed or by-products, e.g.: 
 Mammals (i.e. Philippine monkeys, cloud-rats, ant 
eaters, Philippine tarsier and skunk) Mammals (i.e. tamaraw, tarsier, 
deers, sea cow, fruit bats) 
Table AIII.5 (cont'd) WT/TPR/S/149 Trade Policy Review 
Page 130 
 
 
Regulating agencya Regulated Prohibitedb 
 Aves (i.e. bleeding heart pigeons, java sparrows, 
tree sparrow, parrot finches, Philippine white-eye, 
Philippine starlings, hanging parakeets, brush 
cuckoo, plaintive cuckoo, amethyst fruit dove, 
blue-tailed bee-eater, crested mynah, pink-necked green pigeon, painted qua il, button quails, bended 
rail, plain swamphen, green-winged dove, slender-
billed cuckoo, white-eared brown dove, kingfishers, black-naped  oriole, black-naped 
monarch, red amadavat guiaberol) Aves (i.e. eagles, redvent 
cockatoo, Palawan peacock 
pheasant, Palawan mynah, horn 
bills, nicobar pigeon, Mindoro 
imperial pigeon, Peregrine falcon, spotted green shank, kotch's pitta, 
giant scops own and Eastern sarus 
crane 
 Reptiles (i.e. gecko, monitor and sail-finned lizards, 
land turtles) Reptiles (e.g. crocodiles, marine 
turtles, pythons) 
 Flora (i.e. tree ferns, cycas plant, all species of 
orchids, aloe plant, sanders alocasia, striped 
alocasia, volavol, bungang ipod, cactus, Philippine 
camia/garland, Himalayan yew, Agar wood, eagle 
wood, big-leaf mahogany and red-sanders Flora (i.e. lady's slipper orchid, 
vanda sanderiana, pitcher plant, 
dendrobicum cruenthum 
 All species of butterflies  
 Exotic wildlife species found under Appendix II of 
CITES such as parrots, macaw, pigeons and 
conures Exotic wildlife species found 
under Appendix I of the CITES 
such as buffon macaw, scarlet macaw 
Firearms and Explosives Office, Philippine 
National Police, Department of the Interior 
and Local Government Firearms, ammunition and explosives  
Bangko Sentral ng Philipinas (BSP) Gold fr om small-scale mining or panned gold  
 Philippine notes, coins, cheques, money orders and 
other bills of exchange drawn in pesos against 
banks operating in the Philippines greater than 
P10,000  
National Food Authority (NFA) Grain  
Philippine Coconut Authority (PCA)  Matured coconuts and coconut 
seedlings 
 Raw materials for cottage 
industries:   Department of Environment and Natural Resources 
 Bamboo, monkey pod (acacia), 
rattan (including poles) 
Fiber Industry Development Authority  Buri fibres, raffia fibres 
Bureau of Fisheries and Aquatic Resour ces  Semi-finished or semi-processed 
capiz shells 
Department of Environment and Natural Resources  Stalactites and stalagmites 
Movie and Television Review and 
Classification Board Motion pictures/televisi on films and related 
publicity materials  
Philippine Nuclear Research Ins titute Radioactive materials  
Philippine International Trading 
Corporation All exports to the following socialist and centrally 
planned economy countries (Albania, Angola, 
Democratic People's Republic of Korea, Ethiopia, Lao People's Democratic Republic, Mozambique, Libya, Mongolia, and Myanmar  
a This list may be amended from time to time based on deci sions taken by the inter-agency committee created under Executive 
 Order 1016 (25 March 1985). 
b These products are prohibited for export under existing policies of the government office concer ned, except for scientific or  
 testing purposes. 
c Regulations removed from 2005 with th e abolition of bilateral export quotas. 
Source: Information provided by  the Philippine authorities. 
__________