EXECUTIVE ORDER NO. 443 - IMPOSING AN ADDITIONAL DUTY OF NINE PERCENT (9%) AD VALOREM ON ALL IMPORTED ARTICLES SUBJECT TO CERTAIN EXCEPTIONS AND CONDITIONS

WHEREAS, the prevailing situation has made it imperative to provide urgent measures to finance our oil importations and the budgetary requirements of our economic development efforts;

WHEREAS, among the necessary measures to attain these objectives is to impose an additional nine percent (9%) import duty on all imports;

NOW, THEREFORE, I, CORAZON C. AQUINO President of the Philippines, by virtue of the powers vested in me by law, do hereby order;  

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 articles imported into the Philippines, an additional duty of nine percent (9%) ad valorem.

Sec. 2. Importations Exempt Under Existing Laws. — The additional duty of nine percent (9%) ad valorem shall also be levied, collected and paid on imported articles which are exempt under existing laws, except as provided in Sec. 3 hereof. In case of importation of articles which are exempt in part, the nine percent (9%) additional duty shall be added to the non-exempt portion.

Sec. 3. Exempt Importations. — The imported articles exempt from the additional duty of nine percent (9%) ad valorem imposed in this Executive Order are as follows:

a. Those conferred by effective international agreements to which the Government of the Republic of the Philippines is a signatory;

b. Those of the diplomatic corps for the official use of foreign embassies under the provisions of paragraph (k), Section 105 of the Tariff and Customs Code of the Philippines, as amended;

c. Those of bonded manufacturing warehouses under the provisions of Sec. 2002, Presidential Decree No. 1464, as amended;

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

e. Those of enterprises or firms registered with the Export Processing Zone Authority pursuant to Presidential Decree No. 66, as amended;

f. Those enterprises or firms registered with the Philippine Veterans Investments and Development Corporation (PHIVIDEC) Authority pursuant to Presidential Decree No. 538, as amended.  

g. Those released under bond under Section 105 of the Tariff and Customs Code, as amended.

Sec. 4. Repealing Clause. — Executive Order No. 438, dated November 27, 1990, is hereby repealed. All other executive orders, rules and regulations which are inconsistent with this Executive Order are hereby repealed or modified accordingly.

Sec. 5. Effectivity. — This Executive Order shall take effect after ten (10) days following the completion of its publication in two (2) national newspapers of general circulation, and shall remain effective until June 30, 1992, or unless sooner revoked or modified.

DONE in the City of Manila, this 3rd day of January, in the year of Our Lord, nineteen hundred and ninety-one.
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