EXECUTIVE ORDER NO. 955 - IMPOSING AN ADDITIONAL DUTY OF TEN PER CENT (10%) AD VALOREM ON IMPORTS

WHEREAS, Executive Order No. 860, series of 1982, as amended, was promulgated to reduce imports to the barest minimum;

WHEREAS, despite the increase in the original rate, the expected desirable level of imports has not been achieved,

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution and the authority vested in me under Sec. 401 of Presidential Decree No. 1464, as amended, do hereby order and ordain: 

Section 1. Imposition of additional duty. — Except as herein specifically provided, there shall be levied, collected and paid, in addition to any other duties, taxes and charges imposed by law, on all importations into the Philippines, an additional duty of ten per cent (10%) ad valorem.

Sec. 2. Importations exempt under existing laws. — The additional duty of ten per cent (10%) ad valorem shall also be levied, collected and paid even if the importation is exempt under existing laws, except as provided in Sec. 4 hereof. In the case of importations which are exempt in part, the ten per cent (10%) additional duty shall be added to the non-exempt portion. 

Sec. 3. Importations subject to Presidential Decree No. 1395. — In the case of importations subject to the provisions of Presidential Decree No. 1395 of May 31, 1978, the additional duty of ten per cent (10%) ad valorem shall be levied, collected and paid, in addition to the five per cent (5%) duty imposed thereunder. 

Sec. 4. Importations for release under re-export bond. — In the case of importations for release under the re-export bond under the provisions of Section 105 of P.D. No. 1464, as amended and other special laws, the additional duty of ten per cent (10%) ad valorem shall be assessed and included in the amount of the required re-export bond.

Sec. 5. Exempt importations. — The importations exempt from the additional duty of ten per cent (10%) ad valorem imposed hereunder are:

a) Those of government agencies, instrumentalities, or government-owned or controlled corporations with existing contracts, commitments, agreements or obligations (requiring such exemption) with foreign countries, international institutions, associations or organizations entitled to exemption pursuant to agreements or special laws;

b) Those the diplomatic corps under the provisions of paragraph K, Section 105, Presidential Decree No. 1464, as amended;

c) Personal effects of returning Filipino diplomats under the provisions of the penultimate paragraph, Section 105, Presidential Decree No. 1464, as amended;

d) Those of bonded manufacturing warehouses under the provisions of Sec. 2002, Presidential Decree No. 1464, as amended; Republic Act 3137; Presidential Decree No. 1789, as amended by Batas Pambansa Blg. 391 and firms operating in export processing zones, and  

e) Those of bonded smelting warehouses under the provisions of Sec. 2005, Presidential Decree No. 1464, as amended.

Sec. 6. Repealing Clause. — Executive Order No. 860, series of 1982, as amended, is hereby repealed and all executive orders or regulations inconsistent herewith are hereby repealed or modified accordingly.

Sec. 7. Effectivity. — This Executive Order shall take effect immediately.

Done in the City of Manila, this 6th day of June, in the year of Our Lord, nineteen hundred and eighty-four.
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Since 19.07.98.