EXECUTIVE ORDER NO. 478 - IMPOSING SPECIAL DUTIES ON CRUDE OIL AND OIL PRODUCTS UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED

Pursuant to the powers vested in me under Section s 104 and 401 of the Tariff and Customs Code of the Philippines, as amended, I, CORAZON C. AQUINO, President of the Philippines, do hereby order:  

Section 1. A special duty of P0.95 per liter or P151.05 per barrel on imported crude oil falling under Hdg. No. 27.09 and P1.00 per liter on imported oil products falling under Hdg. Nos. 27.10 and 27.11 of Section 104 of the Tariff and Customs Code of the Philippines, as amended, and listed in Annex “A” hereof shall be levied in addition to the existing ad valorem rates imposed on these articles.

Sec. 2. Upon the effectivity of this Executive Order, the articles listed in Annex “A” hereof when entered or withdrawn from warehouses in the Philippines for consumption shall be subject to the additional rates of duty prescribed therein.

Sec. 3. This Executive Order shall take effect after thirty (30) days following its publication in two (2) national newspapers of general circulation in the Philippines.

DONE in the City of Manila, this 23rd day of August, in the year of Our Lord, nineteen hundred and ninety-one.

ANNEX “A”
NOMENCLATURE AND SPECIAL DUTY ON CRUDE OIL AND OIL PRODUCTS

HS HDG Description Date of Duty

2709.00 00 Petroleum oils and oils obtained 10% ad val. plus

  from bituminous minerals, crude. P0.95/liter
  or P151.05/barrel

from bituminous minerals, other
than crude; preparations not
elsewhere specified or included,
containing by weight 70% or
more of petroleum oils or of
oils obtained from bituminous
minerals, these oils being the
basic constituents of the
preparations.

lubricating oil basestock when
imported with special
authorization by the
Energy Regulatory 10% ad val. plus
Board P1.00/liter

aromatic solvents:

with special authorization
by the Energy Regulatory
Board 10% ad val.

P1.00/liter

when imported with special
authorization by the Energy
Regulatory Board 10% ad val.

P1.00/liter

kerosene (including kerosene
type jet fuel) and motor
gasoline; other heavy oils;

oil), when imported with
special authorization by the
Energy Regulatory Board 20% ad val.

P1.00/liter

P1.00/liter

  gaseous hydrocarbons
- Liquefied:

P1.00/liter

P1.00/liter

P1.00/liter

butylene and butadiene 10% ad val. plus
P1.00/liter

P1.00/liter
- In gaseous state:

P1.00/liter

P1.00/liter