EXECUTIVE ORDER NO. 49 - RESTRUCTURING THE RATES OF IMPORT DUTIES AND CLASSIFICATIONS OF CERTAIN ARTICLES UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF 1973, AS AMENDED, AND FOR OTHER PURPOSES

I, CORAZON AQUINO, President of the Philippines, do hereby order:

Section 1. The rates of import duties and classifications of certain articles under Section 104 of the Tariff and Customs Code of 1978, as amended, are hereby modified in accordance with Annex “A” hereof.  

Sec. 2. Upon effectivity of this Executive Order, all articles listed in Annex “A” hereof which are entered or withdrawn from warehouses in the Philippines for consumption shall be subject to the rates of import duties herein prescribed.

Sec. 3. The rates of import duties prescribed in Annex “A” hereof shall be subject to review after one (1) year from the effectivity of this Executive Order. The President, after investigation by the Tariff Commissioner and recommendation of the National Economic and Development Authority, may cause a gradual reduction of protection levels granted herein.

Sec. 4. All laws, orders, issuances, and rules and regulations or parts thereof inconsistent with this Executive Order are hereby repealed or modified accordingly.

Sec. 5. This Executive Order shall take effect beginning October 1, 1986.

Done in the City of Manila, this 15th of October, in the year of Our Lord, nineteen hundred and eighty-six.  

Annex “A”

CCCN Rate of
Hdg. No. Description Duty

04.02 Milk and cream, preserved,
concentrated or sweetened:

100 X X X X
200 Milk (other than whey), in
powder or granules containing
not more than 1.5% by weight
of fat:

210 In bulk containers of gross
weight 25 Kgs. or more ad val. 10%

290 Other ad val. 20%
300 Milk (other than in whey), and
cream, in powder of granules
containing more than 1.5% by
weight of fat:  

310 Milk:

311 Buttermilk ad val. 10%
319 Other ad val. 20%
320 X X X X
400 Milk (other than whey) and
cream, in forms other than
powder or granules:
410 Milk ad val. 20%
420 X X X X

defatted, simply prepared
(but not cut to shape), treated
with acid or degelatinized;
powder and waste of these
products ad val. 10%

evaporated vegetables, whole,
cut, sliced broken or in
powder, but not further
prepared ad val. 30%

100 Of wheat or of muslin. ad val. 30%
g.w. kg.
1.50
900 X X X X

specified or included:

100 X X X X
200 X X X X
300 Filled Milk ad val. 20%
900 X X X X

soda); potassium hydroxide
(caustic potash); peroxides of
sodium or potassium:  

100 X X X X
200 Sodium hydroxide in aqueous
solution ad val. 50%
or Kg. P2.35
on dry basis
300 X X X X

and phosphates:

100 Sodium tripolyphosphate and
petrasodium pyrophosphate ad val. 50%
900 X X X X

and poly-addition products
whether, or not modified
or polymerized, and whether or
not linear (for example,
phenoplasts, aminoplasts
alkyds, polyallyl esters and
other unsaturated polyesters,
silicones):  

100 X X X X
210 Phenoplasts, in primary forms:
211 Phenol formaldehyde moulding
compound ad val. 40%
212 X X X X
213 X X X X
219 X X X X
220 X X X X
290 X X X X
310 X X X X
320 X X X X
390 X X X X
410 Alkyds and other polyesters, in
primary forms:  

411 X X X X
412 X X X X
419 Other ad val. 40%
420 X X X X
490 X X X X
510 Polymides in primary forms ad val. 40%
520 X X X X

590 Polymides in other forms, including
waste and scrap:  

591 X X X X
592 X X X X
599 Other adv val. 40%
610 X X X X
690 X X X X
710 X X X X
790 X X X X
800 X X X X 
900 X X X X

products, (for example polyethylene,
polytetrahaloethylenes, polyisobutylene,
polystyrene, polyvinyl
chloride, polyvinyl acetate,
polyvinyl-chloroacetate and
other polyvinyl derivatives,
polyacrylic and polymethacrylic
derivatives, coumarone-indene resins):

100 X X X X 
210 X X X X
220 X X X X
230 X X X X
240 X X X X
310 X X X X
320 X X X X
390 X X X X
410 X X X X
420 X X X X
430 X X X X
440 X X X X
510 X X X X
520 X X X X
530 Polyvinyl chloride in the form
of plates, tiles or strip of the
types used for flooring:  
531 Vinyl asbestos tiles ad val. 50%
539 X X X X
540 X X X X
550 X X X X
610 X X X X
620 X X X X
630 X X X X
640 X X X X
650 X X X X
710 X X X X
720 X X X X
730 X X X X
800 X X X X
900 Other polymerization or
copolymerization products:
910 In the form of monofil,
seamless tubes, rods, sticks or
profile shapes:  

911 X X X X
919 Other ad val. 40%
920 X X X X
990 Other ad val. 40%

interchangeable tyre treads, inner
tubes and tyre flaps, for wheels
of all kinds:  

100 New pneumatic tyres of a kind
normally used in motor
cars ad val. 50%
  or Kg. g.w.
P220.00
200 New pneumatic tyres of a kind
normally used on buses or
lorries 50% or kg.
g.w. P22.00
300 X X X X
400 New pneumatic tyres of a kind
normally used on motor cycles
(including motor scooters) or
bicycles ad val. 30%
500 X X X X
600 X X X X

chemical means from any
fibrous vegetables material:  

100 Mechanical wood pulp   ad val. 10%
200 Chemical wood pulp,
dissolving grades ad val. 10%
300 Chemical wood pulp, soda, or
sulphate, unbleached ad val. 10%
400 Chemical wood pulp, soda, or
sulphate bleached or semi-bleached
(other than dissolving grades) ad val. 10%
500 Chemical wood pulp, sulphite,
unbleached ad val. 10%
600 Chemical wood pulp, sulphite,
bleached or semi-bleached
(other than dissolving grades) ad val. 10%
700 Semi-Chemical wood pulp ad val. 10%
900 Pulp, other than wood pulp ad val. 10%

(including cellulose wadding),
in rolls or sheets:  

100 X X X X
200 X X X X
210 X X X X
220 X X X X
230 X X X X
290 X X X X
300 X X X X
310 X X X X
320 X X X X 
400 X X X X
500 X X X X
510 X X X X
591 X X X X
592 X X X X
600 X X X X
700 X X X X
710 X X X X
790 X X X X
900 Other paper and paperboard:  
910 Stencil tissue paper stock,
filter paper, cupstock paper
exceeding 15 cm. in width and
electrical grade insulating
paper other than kraft ad val. 20%
920 X X X X
930 X X X X
940 X X X X
950 Carbonizing tissue paper stock. ad val. 30%
998 X X X X
999 X X X X

(continuous), not put up for retail
sale:  

110 Textured yarns of continuous
polyamide fibres ad val. 40%
120 Non-textured yarns of continuous
polyamide fibres, untwisted
or with a twist of not
more than 50 turns per metre  ad val. 40%
190 Other non textures yarns or 
continuous polyamide fibres ad val. 40%
210 X X X X
220 X X X X
290 X X X X
300 X X X X
400 X X X X
500 X X X X
900 X X X X

not carded, combed, or otherwise
prepared for spinning:  
100 Polyamide fibres  ad val. 30%
200  X X X X

or waste) not carded, combed, or
otherwise prepared for spinning:
100 Polyamide fibres and waste  ad val. 40%
200 X X X X
300 X X X X
400 X X X X
500 X X X X

articles, of a kind commonly used
in machinery or plant:  
100 Press felt and dryer felt ad val. 10%
900 Other ad val. 20%

(including dress patterns):
100 X X X X
200 Umbrella covers in pre-cut
triangular forms ad val. 20%
900 X X X X  

accessories of articles falling
within heading No. 66.01 or
66.02 ad val. 20%

thereof (for example, asbestos
board, thread and fabric; asbestos
clothing, asbestos jointing),
reinforced or not, other than
goods falling within heading
No. 68.14 mixtures with a basis
of asbestos  and mixtures with a
basis of asbestos and magnesium
carbonate,  and articles of such 
mixtures:
100 Asbestos vinyl tiles ad val. 50%
900 X X X X

pianos, whether or not with
keyboards); harpsichords and
other keyboard stringed instruments;
harps but not including aeolian harps;
100 Grand pianos ad val. 30%
900 X X X X