EXECUTIVE ORDER NO. 133
EXECUTIVE ORDER NO. 133 - MODIFYING
THE RATES OF IMPORT DUTY ON CERTAIN IMPORTED ARTICLES UNDER SECTION 104
OF THE TARIFF AND CUSTOMS CODE OF 1978 (PRESIDENTIAL DECREE NO. 1464)
AS AMENDED IN ORDER TO IMPLEMENT SECTION 109 OF REPUBLIC ACT 8435,
OTHERWISE KNOWN AS THE “AGRICULTURE AND FISHERIES MODERNIZATION ACT OF
1997”
WHEREAS,
the government needs to provide the agriculture and fisheries sector
interim tariff adjustments to help the sector to be efficient and
globally competitive;
WHEREAS, Section 109 of Republic Act No. 8435, otherwise known as the
“Agriculture and Fisheries Modernization Act of 1997” provides that all
enterprises engaged in agriculture and fisheries as duly certified by
the Department of Agriculture, in consultation with the Department of
Finance and Board of Investments shall, for five (5) years after the
effectivity of this Act, be exempted from payment of tariff and duties
for the importation of all types of agriculture and fishery inputs,
machinery, and equipment provided, however, that the imported
agriculture and fishery inputs, equipment and machinery shall be for
the exclusive use of the importing enterprise.
WHEREAS, Section s 104 and 401 of the Tariff and Customs Code of 1978
(Presidential Decree No. 1464), as amended, empower the President of
the Republic of the Philippines, upon the recommendation of the
National Economic and Development Authority, to increase, reduce, or
remove existing protective rates of import duty, as well as to modify
the form of duty.
NOW, THEREFORE, I, JOSEPH EJERCITO ESTRADA, President of the Republic
of the Philippines, by virtue of the powers vested in me by law, do
hereby order:
Section 1. The rules and regulations in the
tariff-exempt importation of articles listed in ANNEX “C” shall be in
accordance with and as outlined in ANNEX “A” hereof.
Sec. 2. The articles specifically listed in ANNEX
“B” hereof, classified under Section 104 of the Tariff and Customs Code
of 1978, as amended, shall be accorded zero percent (0%) duty up
to 8 February 2003. However, the rules and regulations outlined in
ANNEX “A” in the importation of articles under this list shall not
apply, including the requirement for certificate of eligibility or
accreditation.
Sec. 3. The articles specifically listed in ANNEX
“C” hereof, classified under Section 104 of the Tariff and Customs Code
of 1978, as amended, shall be accorded zero percent (0%) duty up to 8
February 2003, provided that the importation of said articles shall be
accompanied by a certificate of eligibility or accreditation duly
issued by the Department of Agriculture and shall be subject to the
rules and regulations outlined in ANNEX “A” hereof.
Sec. 4. The Department of Agriculture, Department
of Finance and Board of Investments, in consultation with concerned
private sector and other government institutions shall conduct an
annual review of the attached ANNEXES “A, B, and C” and shall report
the findings of said review and shall recommend possible amendments to
the President.
Sec. 5. Upon the effectivity of this Executive
Order, the abovementioned articles, which are entered and withdrawn
from warehouses in the Philippines shall be levied the rates of duty
herein prescribe.
Sec. 6. All Presidential issuances, administrative
rules and regulations, or parts thereof, which are inconsistent with
this Executive Order are hereby revoked or modified accordingly. The
Joint Department Administrative Order No. 1, series of 1998 is also
hereby revoked.
Sec. 7. This Executive Order shall take effect
thirty (30) days following its complete publication in two (2)
newspapers of general circulation in the Philippines.
DONE in the City of Manila,
this 31st day of July in the year of our Lord, Nineteen Hundred and
Ninety-Nine.
ANNEX “A”
IMPLEMENTING RULES AND REGULATIONS GOVERNING THE GRANTING OF TARIFF
EXEMPTIONS ON THE IMPORTATION OF AGRICULTURE AND FISHERIES INPUTS,
MACHINERY, AND EQUIPMENT
RULE
I
DEFINITION OF TERMS
The terms used in this set of implementing rules and regulations (IRRs)
are defined as follows:
(a)
Agriculture enterprise refers to any single proprietorship,
partnership, cooperative, corporation, farmer’s
organization/association or juridical entity engaged in the cultivation
of the soil, planting of crops, growing of fruit trees, raising of
livestock, or poultry, the harvesting and marketing of such farm
products, and other farm activities and practices.
(b)
Agriculture inputs, machinery and equipment refer to goods that are
used or employed in cultivation of the soil, planting of crops, growing
of fruit trees, raising of livestock, or poultry, the harvesting and
marketing of such farm products, and in the conduct of farm activities
and practices.
(c)
Agriculture sector refers to the sector engaged in the cultivation of
the soil, planting of crops, growing of fruit trees, raising of
livestock or poultry, whether for food or non food purposes, including
the harvesting and marketing of such farm products, and other farm
activities and practices.
(d) Bill of
lading refers to a document issued by a carrier to a shipper, signed by
a captain, agent, or owner of a vessel, furnishing written evidence
regarding receipt of articles (cargo), the conditions on which
transportation is made (contract of carriage), and the engagement to
deliver goods at the prescribed port of destination to a lawful holder
of the bill of lading.
(e) CIF peso
value of articles refer to the cost of imported articles including
marine insurance and freight costs.
(f) Commercial
invoice refers to a document issued by an exporter to signify sales.
This document identifies the seller and buyer of articles, invoice
number, date, shipping date, mode of transport, delivery and payment
terms, and a complete listing and description of the articles sold
including prices, discounts and quantities.
(g)
Consolidated purchase orders refer to the consolidation of purchases of
participating agriculture/fisheries enterprise/s to foreign supplier or
import consolidator.
(h)
Cooperatives refer to duly registered associations of persons with the
Cooperative Development Authority (CDA), which may be considered as
agriculture and fisheries enterprises, with a common bond of interest
who have voluntarily joined together to achieve a lawful common social
and economic end, making equitable contributions to the capital
required and accepting a fair share of the risks and benefits of the
undertaking in accordance with universally accepted cooperative
principles.
(i) Exclusive
use of imported agriculture and fisheries inputs, machinery and
equipment refers to the employment, application, use or consumption by
a certified agriculture and fisheries enterprise of an imported
agriculture and fisheries input, machinery and/or equipment.
(j) Farmers
and fisherfolk refer to natural persons engaged in agriculture and
fisheries activities as their primary source of income.
(k) Farmers’
and fisherfolk’s organizations or associations refer to entities duly
accredited or registered by appropriate government agencies and which
are composed primarily of agricultural producers, farmers, farm
workers, agrarian reform beneficiaries, fisherfolk who voluntarily join
together to engage in agriculture or fisheries activities which they
themselves own control and patronize.
(l) Fish and
fisheries/aquatic products refer to fin fish, mollusks, crustaceans,
echinoderms, marine mammals, and all other species of aquatic flora and
fauna and all other products of aquatic living resources in any form.
(m) Fisheries
enterprise refers to any single proprietorship, partnership,
cooperative, corporation, fisherfolk’s organization/association, and
other juridical entity that is engaged in producing, harvesting,
processing, marketing of fish or fisheries/aquatic products and
developing and conserving aquatic resources and fisheries areas.
(n) Fisheries
inputs, machinery and equipment refer to goods for use as an
ingredient, or component part of a finished fisheries product, or
employed in producing, harvesting, processing, marketing of fish or
fisheries/aquatic products and developing and conserving aquatic
resources and fisheries areas.
(o) Fisheries
sector refers to the sector engaged in producing, harvesting,
processing, marketing of fish or fisheries/aquatic products and
developing, conserving, and managing aquatic resources and fisheries
areas.
(p) Imports
refer to all articles or commodities brought into the Philippines from
any foreign country.
(q) Import
consolidator refers to any authorized/accredited person who will import
agriculture and fisheries inputs, machinery and equipment on behalf of
eligible agriculture and/or fisheries enterprise/s.
Authorized/accredited refers to authorization by the Department of
Agriculture through the issuance of a Certificate of Accreditation (CA)
every import transaction.
(r) Pro-forma
invoice refers to an invoice together with a quotation provided by a
supplier prior to sale or shipment of an article, informing the buyer
of the kinds and quantities of goods to be sent, their value, and
important specifications (weight, size, and similar characteristics).
(s) Purchase
order refers to a purchaser’s (agriculture/fisheries enterprise)
written offer to a supplier formally stating all terms and conditions
of a proposed transaction.
(t) Total
allowable peso value of import transaction refers to the cumulative CIF
peso value of articles imported within the annual validity of the CE,
which should not equal or exceed the declared assets of an agriculture
or fisheries enterprise. In the case of an import consolidator, the CIF
value-of articles should not equal or exceed the sum of unused total
allowable peso value reflected in the CE of each participating
agriculture/fisheries enterprise referred in Sec. 3 c) of Rule V.
RULE
II
COVERED ARTICLES
All tariff-exempt importation of articles shall be subject to all
existing import rules, regulations and requirements, as the case may be.
RULE
III
COVERED ENTERPRISES
Only those agriculture and fisheries enterprises as defined in Rule I
a) and m) shall be eligible for exemption from the payment of tariffs
on imported inputs, machinery and equipment listed in ANNEX “C” that
are for their exclusive use and shall be subject to the provisions of
these IRRs.
RULE
IV
APPLICATION/CERTIFICATION
PROCEDURES FOR AGRICULTURE AND FISHERIES ENTERPRISES
Section 1. Agriculture and fisheries enterprises
availing of tariff-exempt importation shall apply for a Certificate of
Eligibility (CE) from the DA or its deputized agencies. The CE entitles
an enterprise for duty-free importation of agriculture and fisheries
inputs, machinery, equipment listed in ANNEX “C”.
Sec. 2. The Head of any of the of the following
government agencies is deputized to issue the CE:
(a)
The DA’s Regional Field Units (RFUs); or
(b) The Bureau
of Fisheries and Aquatic Resources (BFAR) or its regional offices (for
fisheries related inputs, machinery, and equipment); or
(c) The CDA
and its regional offices; or
(d) The DTI’s
regional and provincial offices; or
(e) The BOI
and its regional offices.
Sec. 3. The DA or any of its deputized agencies
shall issue CE within three working days from which the issuing agency
receives the application letter with complete and appropriate
supporting documents as follows:
(a)
A certified copy of certificate of registration issued by:
(a.1.)
In the case of corporation and partnership, issued by the SEC; or
(a.2.) In the
case of single proprietorship, issued by the DTI or a certified copy of
Business/Mayor’s Permit, as the case may be; or
(a.3.) In the
case of a cooperative, issued by the CDA; or
(a.4.) In the
case of farmers’/fisherfolk’s organizations and associations, issued by
the SEC or an accreditation by appropriate government agency; and
(b) Duly
notarized declared assets, which will be the basis of the total
allowable peso value of import transaction/s in a year;
(c) Pro-forma
invoice; and
(d) A sworn
statement that the input, machinery, and/or equipment to be imported
tariff-exempt will be for the exclusive use of the importing
agriculture or fisheries enterprise.
Sec. 4. The CE shall contain the following
information:
(a)
Name of the agriculture or fisheries enterprise;
(b) CE control
number;
(c) Type of
agricultural activity engaged in;
(d) Date of
issuance and expiration of the CE;
(e) Total
allowable peso value of import transaction/s within a year validity of
the CE referred in Sec. 3 b) of this Rule; and
(f) A table
for recording the following information as a result of tariff-exempt
import transactions made by an enterprise:
(f.1.)
H.S. Commodity code and description;
(f.2.) CIF
peso value and volume/quantity;
(f.3.)
Available balance/unused allowable peso value of imports;
(f.4.) Name
and signature of BOC Collector/DA Officer, as the case may be; and
(f.5.) Date
recorded.
Sec. 5. The issuing agency shall indicate the
amount of the total allowable peso value of import transaction/s in a
year in the space provided in the CE as defined in Rule 1 (t).
Sec. 6. An eligible enterprise that secures more
than one valid CE shall constitute a violation of this set of IRR and
shall be subject to the penalty provisions outlined in Rule VIII.
Sec. 7. The CE is not transferable and shall be
valid for a year from the date of issuance, unless invalidated or
revoked under Rule VIII. An enterprise reapplying for revalidation of
expired CE shall surrender it together with the up-to-date documents
referred in Sec. 3 of this Rule.
RULE
V
IMPORT CONSOLIDATORS
Section 1. An import consolidator as defined in Rule
1 q) shall represent and assist an/those eligible agriculture and/or
fisheries enterprise/s that are unable to undertake direct importation
of articles listed in ANNEX “C” due to the small size of orders/needs
or lack of direct import experience.
Sec. 2. An import consolidator shall be prohibited
from diverting for its benefit or use, nor shall sell, barter,
exchange, lease or transfer to third persons, the imported agriculture
and fisheries inputs, machinery and equipment. Circumvention of this
provision by the import consolidator shall be subject to the penalty
provisions under Rule VIII.
Sec. 3. An import consolidator providing import
services for eligible agriculture and/or fisheries enterprise/s must
apply in writing for a Certificate of Accreditation (CA) from and must
submit the following to the Department of Agriculture through any of
its Regional Field Units (RFUs):
(a)
Certificate of registration from the Cooperative Development Authority
(CDA), Securities and Exchange Commission (SEC), or Department of Trade
and Industry (DTI), as the case may be;
(b) Sworn
statement that the import consolidator will only use the CA for
purposes of providing import services to eligible agriculture and/or
fisheries enterprise/s and shall not undertake any of the activities
referred in Sec. 2 of this Rule;
(c) Notarized
letter of endorsement duly signed by all participating eligible
agriculture and fisheries enterprises, attached with their individual
valid CE (original), allowing the import consolidator to import
agriculture and fisheries inputs, machinery and equipment on their
behalf, and
(d)
Consolidated purchase orders of participating agriculture and/or
fisheries enterprise/s.
Sec. 4. The DA shall issue the CA within three
working days from which the issuing office receives the application,
provided that the documents submitted referred in Sec. 3 of this
Rule are complete and are in order.
Sec. 5. The CA authorizes an import consolidator
to conduct importation of articles for agriculture and/or fisheries
enterprise/s with valid CE. The CA shall contain the following
information:
(a)
Registered business name of import consolidator;
(b) CA control
number;
(c) Main
business activity;
(d) Date of
issuance and expiration;
(e) Registered
business name/s of each participating agriculture and/or fisheries
enterprise/s referred in Sec. 3 of Rule IV including:
(e.1.)
CE serial number/s
(e.2.) Peso value of articles to be imported as
reflected in the enterprise purchase order
(e.3.) Unused total allowable peso value of import
transaction;
(f) Total
allowable peso value of an import transaction; and
(g) A table
for recording the following information:
(g.1.)
H. S. Commodity code and description;
(g.2.) CIF peso value and volume/quantity;
(g.3.) Name and signature of BOC collector/officer;
and
(g.4.) Date recorded.
Sec. 6. Based on the information contained in the
purchase order/s of participating agriculture and/or fisheries
enterprise/s, a DA RFU shall indicate in the space provided in each CE
of this/these enterprise/s the corresponding information referred in
Sec. 4 f) of Rule IV. The peso value of articles contained in each
purchase order of this/these enterprise/s shall be considered as the
actual CIF peso value of articles to be imported and shall
automatically be deducted to its/their corresponding unused total
allowable peso value of import transaction/s reflected in the valid CE.
Sec. 7. The CA is not transferable and only good
for single import transaction, which shall remain valid for 5 months. A
valid CA that is about to expire on the date of the arrival of the
articles imported may be extended for another month upon reapplication
and surrender of the original CA to the same issuing DA office.
RULE
VI
TARIFF EXEMPT IMPORT PROCEDURES
Section 1. Upon arrival of the imported agricultural
and fisheries inputs, machinery and equipment listed in ANNEX “C” at
the point of entry into the Philippines, the importing agriculture or
fisheries enterprise or import consolidator shall present the following
documents to the Customs Collector/Officer to facilitate the exemption
of the imports from tariff.
(a)
Commercial invoice;
(b) Bill of lading;
(c) In the case of agriculture and/or fisheries
enterprise, original plus two copies of valid CE; or
(d) In the case of an import consolidator, original
plus a copy of valid CA.
Sec. 2. The final release of said inputs,
machinery, or equipment from the BOC shall be subject to compliance
with the requirements referred in Rule II, as the case may be.
Sec. 3. In processing the import transaction, the
Customs Collector shall record on the space provided in the CE and CA
the information required in Sec. 4 f) of Rule IV and Sec. 5 g) of
Rule V provided that:
(a)
In the case of agriculture and/or fisheries enterprise, the CIF peso
value of each import transaction shall not equal or exceed the
available balance of the total allowable peso value reflected in the
valid CE; or
(b) In the
case of an import consolidator, the CIF peso value of an import
transaction shall not equal or exceed the total allowable peso value
reflected in the CA referred in Rule I t).
Sec. 4. A copy of the CE or CA shall be retained
by the BOC. The other copy of the CE shall be forwarded by the BOC to
the DA central office and the original copy of the CE shall be returned
to the agriculture or fisheries enterprise for future use. The original
copy the CA shall likewise be returned by the BOC to the DA central
office.
RULE
VII
MONITORING AND REPORTING
Section 1. The DA, in coordination with BOI and DOF
shall monitor the importation and utilization of articles under ANNEX
“C”. This shall be implemented as a safeguard against the possible
abuse of the tariff-exempt importation privilege granted to agriculture
and fisheries enterprises. Where violations are suspected, these
agencies shall collaborate so that investigation and prosecution by the
Economic Investigation and Intelligence Bureau (EIIB) and the Office of
the Solicitor General (OSG), respectively may proceed.
Sec. 2. Agencies authorized to issue CE for
eligible agriculture and fisheries enterprises shall submit to the DA
central office a list of all approved CEs with control numbers not
later than the second week of every month. The DA RFUs shall likewise
submit to the DA central office the lists of approved CEs and CAs with
control numbers on the same period.
The DA shall maintain a databank of the information contained in the
CEs and CAs and shall provide the DTI, BOI, DOF, CDA with a report on a
quarterly basis.
Sec. 3. The DA shall provide the Bureau of Customs
(BOC) with updated lists of agriculture and fisheries enterprises that
were issued with CEs and import consolidators issued with CAs every
third week of the month.
Sec. 4. The BOC shall forward to DA central office
the copy of the CEs and the original CAs of enterprises and import
consolidators, respectively, granted with tariff-exempt importation of
agricultural/ fisheries inputs, machinery and equipment listed in ANNEX
“C” not later than the second week of every month.
Sec. 5. The DA shall prepare a monthly report on
the volume and value of importation of tariff-exempt inputs, machinery
and equipment based on used CEs and CAs submitted by BOC and National
Statistics Office (NSO) import data. The report shall follow the
formats as follows:
(a)
Trend analysis of CE and CA by commodity, issuing agency, type of
enterprise;
(b) Trend
analysis of use of CE by commodity, type of enterprise, importer;
(c) Trend
analysis of use of CA by commodity, type of enterprise; and
(d) Trend
analysis of share of CE and CA imports to total imports by commodity.
The DA shall provide the DTI, BOI, DOF, and CDA with a copy of the
abovementioned report on a quarterly basis or earlier upon receipt of a
written request from any of these agencies.
Sec. 6. The DA DTI, BOI, CDA and DOF, may
collectively or individually conduct periodic inspection/review of
agriculture and fisheries enterprises and import consolidators to
ensure the exclusive utilization of the imported products by
agriculture and fisheries enterprises. The inspection/review shall be
conducted on a spot-review basis. Inspection is warranted on the
following cases:
(a)
Statistical information indicates misuse or diversion of imported
commodities;
(b) Verified
report from any third party; and
(c) Irregular
increase in importation of articles or import surge.
These agencies or any of these agencies conducting the review shall
document and prepare a report for submission to DA not later than a
week after the conclusion of this review. This report may also be used
during the annual review referred in Sec. 4 of the main body of the
EO.
Pursuant to the provision in Sec. 2 Rule VIII of this set of IRR, the
DA shall notify in writing, the EIIB of the DOF about the pertinent
facts gathered upon the conclusion of the review. On appropriate cases,
the EIIB shall recommend that legal action be pursued against the
enterprise or the import consolidator who violated the terms and
conditions specified under this set of IRR.
RULE
VIII
PENALTIES
Section 1. Any person, partnership, corporation,
association and other juridical entity found circumventing the
provisions of this set of IRRs shall suffer the penalty of imprisonment
for a period of not less than six (6) months but not more than one (1)
year, or a fine equivalent to two hundred percent (200%) of the value
of the imported materials, or both, at the discretion of the court, and
the accessory penalties of confiscation of the imported goods in favor
of the government and revocation of the privileges given under this
title.
In cases where the violator is a juridical entity, the officers
responsible in the violation of this set of IRRs shall suffer the
penalty of imprisonment prescribed in this section.
The importation of goods equivalent to or exceeding the declared assets
of the single proprietorship, partnership, or farmers/fisherfolk
organizations and associations or the authorized capital stock in case
of corporations and cooperatives, and/or the resale of the imported
goods shall be a prima facie evidence of the violation of the
provisions of this set of IRRs.
Sec. 2. Based on the investigations by the
appropriate offices, and on the results of the import monitoring
mechanism established in this set of IRRs, information on actions by
any entity considered by any person or the concerned agencies to be in
violation of this set of IRRs shall be endorsed to the Economic
Intelligence and Investigation Bureau (EIIB) for proper legal
action.
Sec. 3. Any commodities under the custody of the
BOC and which are determined to have been imported in violation of any
of the provisions of this set of IRRs shall be confiscated in favor of
the government of the Republic of the Philippines and disposed of
according to the usual procedures of the BOC.
Sec. 4. Any government employee or official who
knowingly issued a CE or CA to an enterprise which is not eligible
under this set of IRRs shall be imposed the penalty of removal from
service, demotion in rank, suspension for not more than one year
without pay or fine in an amount not exceeding six months salary in
addition to such other penalties imposed by other laws, rules and
regulations which are violated.
ANNEX “B”
LIST OF AGRICULTURE AND FISHERY INPUTS, MACHINERY AND EQUIPMENT
ELIGIBLE FOR DUTY-FREE IMPORTATION FOR FIVE (5) YEARS
(Certificates of Eligibility and Accreditation are not required)
HEADING H.S. CODE PRODUCT
DESCRIPTION
NO.
01.02 0102.10 00 Pure-bred breeding
animals (bovine)
01.03 0103.10 00 Pure-bred breeding
animals (swine)
01.04 0104.10 00 Sheep
0104.20
10 Pure-bred breeding animals (goats)
01.05 0105.11 10 Chicks, for
breeding (of the species Gallus domesticus
weighing not more than 185g)
0105.12 10 Turkeys, for breeding, (weighing not more
than 185g)
0105.19
10 Ducks and Geese, for breeding (weighing not
more than
185g)
0105.92 10 Chicken, for breeding (of the species
Gallus domesticus
weighing not more than 2,000g)
0105.93
10 Chicken, for breeding (of the species Gallus
domesticus
weighing more than 2,000g)
01.06 0106.00 10 Pure-bred breeding
animals (other live animals)
03.01 0301.99 10 Milkfish or
lapu-lapu fry (live)
0301.99 20 Milkfish breeder
04.07 0407.00 00 Birds’ hatching
eggs for breeding
05.11 0511.10 00 Bovine semen
0511.91
00 Products of fish or crustaceans, molluscs or other
aquatic
invertebrates; dead animals of Chapter 3
0511.99
00 Other animal products not elsewhere specified or
included
06.01 0601.10 00 Bulbs, tubers,
tuberous roots, corms, crowns and
rhizomes, dormant
0601.20
00 Bulbs, tubers, tuberous roots, corms, crowns and
rhizomes, in growth or in flower; chicory plants and roots
06.02 0602.10 00 Unrooted cuttings
and slips
0602.20
00 Trees, shrubs and bushes, grafted or not, of kinds
which
bear edible fruit or nuts
0602.30 00 Rhododendrons and azaleas, grafted or not
0602.40 00 Roses, grafted or not
0602.90 00 Other, live plants, rooted cuttings and
slips and mushroom
spawn
07.01 0701.10 00 Seed potatoes,
fresh or chilled
07.13 0713.40 00 Lentils
08.01 0801.31 00 Cashew nuts in
shell for planting
10.05 1005.10 00 Maize (corn) seed
10.08 1008.10 00 Buckwheat
1008.20 00 Millet
1008.30
00 Canary Seed
12.06 1206.00 00 Sunflower seeds,
whether or not broken
12.07 1207.20 00 Cotton seeds
1207.30 00 Castor oil seeds
12.09 1209.21 00 Lucerne (alfalfa)
seed
1209.22 00 Clover (Trifolium spp.) seed
1209.23 00 Fescue seed
1209.24
00 Kentucky blue grass (Poa pratensis L.) seed
1209.25
00 Rye grass (Lolium multiflorum Lam., Lolium perenne
L.)
seed
1209.26 00 Timothy grass seed
1209.30
00 Seeds of herbaceous plants cultivated principally
for their
flowers
1209.91 00 Vegetable seeds
1209.99
00 Other seeds, fruit and spores, of a kind used for
sowing.
23.01 2301.10 00 Flours, meals and pellets, of
meat or meat offal; greaves
(unfit
for human consumption)
2301.20 00
Flours, meals and pellets, of fish or of crustaceans,
molluscs or
other aquatic invertebrates
23.03 2303.10 10 Residues of starch manufacture
and similar residues
23.04 2304.00 00 Oil-cake and other solid
residues, whether or not ground
or in the
form of pellets, resulting from the extraction of
soyabean
oil.
23.09 2309.90 10 Feed additives;
premixes; feed supplements
2309.90 20 Prawn feeds
30.02 3002.30 00 Vaccines for
veterinary medicine
31.01 3101.00 00 Animal or
vegetable fertilisers, whether or not mixed
together
or chemically treated; fertilisers produced by the
mixing or chemical treatment of animal or vegetable
products.
31.03 3103.10 00 Superphosphates
3103.20
00 Basic slag
3103.90
00 Other mineral or chemical fertilisers, phosphatic.
31.04 3104.10 00 Carnalite, sylvite
and other crude natural potassium salts
3104.20
00 Potassium chloride
3104.30
00 Potassium sulphate
3104.90
00 Other mineral or chemical fertiliser, potassic.
31.05 3105.10 00 Fertilisers in
tablets or similar forms or in packages of a
gross
weight not exceeding 10 kg.
3105.20
00 Mineral or chemical fertilisers containing the
three
fertilising elements nitrogen, phosphorus and potassium
3105.30 00 Diammonium hydrogenorthophosphate
(diammonium
phosphate)
3105.40 00 Ammonium dihydrogenorthophosphate
(monoammonium
phosphate) and mixtures thereof with diammonium
hydrogenorthophosphate (diammonium phosphate)
3105.51 00 Other mineral or chemical fertilisers
containing nitrates
and phosphates
3105.59 00 Other mineral or chemical fertilisers
containing the two
fertilising elements nitrogen and phosphorous other than
3105.60
00 Mineral or chemical fertilisers containing the two
fertilising elements phosphorus and potassium
3105.90 00 Other fertilisers
38.08 3808.10 20 Intermediate
preparations for the manufacture of
agricultural insecticides
3808.10
90 Other (insecticides, put up in forms or packings
for retail
sale or as preparation articles)
3808.20 00 Fungicides
3808.30 00 Herbicides, anti-sprouting products and
plant-growth
regulators
3808.40 00 Disinfectants
3808.90 00 Acaricide
Molluscicide
Nematicide
Bactericide
Bio-pesticides
38.24 3824.90 00 Fruit ripening
retardant and chemical preparations for the
general
well-being of animals or fish
39.25 3925.90 00 Pig/poultry slats
39.26 3926.90 20 Synthetic floats
for fishing nets
3926.90
30 Poultry feeders
3926.90 90 Transportable grain storage
40.11 4011.91 10 New pneumatic
tires, of rubber having a “herring-bone” or
similar tread of a kind used on agricultural tractor
4011.99
00 Agricultural tractor tires
76.12 7612.90 90 MVE cryogenic
aluminum storage tank (semen tank)
82.08 8208.40 00 Knives and cutting
blades for agricultural, horticultural or
forestry machines
84.07 8407.31 00 Reciprocating
piston engines, of a cylinder capacity not
exceeding 50 cc, for pedestrian controlled tractors
8407.32
00 Reciprocating piston engines, of a cylinder
capacity
exceeding 50 cc but not exceeding 250 cc, for pedestrian
controlled tractors
8407.33
00 Reciprocating piston engines, of a cylinder
capacity
exceeding 250 cc but not exceeding 1,000 cc, for
pedestrian controlled tractors
8407.34
20 Reciprocating piston engines, of a cylinder
capacity
exceeding 1,000 cc but not exceeding 1,100 cc, for
pedestrian controlled tractors
84.08 8408.10 00 Marine propulsion
engines
8408.20
20 Compression-ignition internal combustion piston
engines
of
a kind used for the propulsion of pedestrian controlled
tractors of Chapter 87
8408.90
10 Compression-ignition internal combustion piston
engines
(diesel or semi-diesel engines) rated at 25 hp and below,
other than marine propulsion engines or engines for the
propulsion of vehicles of Chapter 87
84.19 8419.31 00 Dryers for
agricultural products including grain silos fitted
with
mechanical and/or thermal equipment
84.24 8424.81 10 Drip irrigation
systems (agricultural or horticultural
appliances)
8424.81
90 Agricultural sprayers
8424.90
10 Parts of the goods of subheading No. 8424.81 10
84.32 8432.10 00 Ploughs
8432.21
00 Disc harrows
8432.29
00 Other harrows, scarifiers, cultivators, weeders
and hoes:
8432.30
00 Seeders, planters and transplanters
8432.40 00 Manure spreaders and fertiliser
distributors
8432.80 00
Other agricultural, horticultural or forestry machinery for
soil
preparation or cultivation
8432.90 00
Parts
84.33 8433.30 00 Other haymaking
machinery
8433.40
00 Straw or fodder balers, including pick-up balers
8433.51
00 Combined harvester-threshers
8433.52 00
Other threshing machinery
8433.53
00 Root or tuber harvesting machines
8433.59
00 Other (cotton pickers and cotton ginning machines)
8433.60
00 Machines for cleaning sorting or grading eggs,
fruit or
other agricultural produce
8433.90 00 Parts of heading No. 84.33
84.34 8434.10 00 Milking machines
8434.20 00 Dairy machinery
8434.90 00 Parts of milking machines and dairy
machinery
84.36 8436.10 00 Machinery for
preparing animal feeding stuffs
8436.21
00 Poultry incubators and brooders
8436.29 00 Other poultry-keeping machinery
8436.80
10 Automated horticultural climate control plant and
equipment
8436.80 90 Other agricultural, horticultural,
forestry, bee-keeping
machinery, including germination plant fitted with
mechanical or thermal equipment
8436.91
00 Parts of poultry-keeping machinery or poultry
incubators
and brooders
8436.99
00 Other parts of heading No. 84.36
84.37 8437.10 10 Machines for
cleaning, sorting or grading seed, grain or
dried
leguminous vegetables, for bread grains (e.g., wheat,
rye); winnowing and similar cleaning machines for seeds,
grains or dried leguminous vegetables
8437.10 90 Machinery for cleaning, sorting or grading
seed, grain or
dried
leguminous vegetables - other than for bread grains
(e.g.,
wheat and rye)
8437.80
10 Rice hullers and cone type rice mills; coffee and
corn
mills,
industrial type
8437.80 90 Other machinery used in the milling
industry or for the
working of cereals or dried leguminous vegetables other
than those of
HS Subheading 8437.80 10
8437.90
00 Parts of Sub heading Nos. 8437. 10 10 and 8437.80
90
84.38 8438.30 00 Machinery for
sugar manufacture
8438.80 00 Machinery for processing of fish,
crustaceans and
molluscs
84.81 8481.80 50 Hog nipple waterer
85.26 8526.10 00 Radar apparatus
8526.91 00 Radio navigational aid apparatus (e.g.,
radio buoy,
global positioning system, other marine electronic
equipment)
85.39 8539.49 00 Ultra-violet or
infra-red lamps (ASA attraction lights)
85.41 8541.40 00 Photosensitive
semiconductor devices, including
photovoltaic cells whether or not assembled in modules or
made up
into panels
87.01 8701.10 10 Components, parts
and/or accessories for assembly of
pedestrian controlled tractors
8701.10 90 Pedestrian controlled tractors other than
those of
sub-heading 8701.10 10
87.04 8704.21 10 Refrigerated vans
with compression-ignition internal
combustion piston engines, of g.v.w. not exceeding 5
tonnes
8704.22
11 Refrigerated vans with compression-ignition
internal
combustion piston engines, of g.v.w. exceeding 5 tonnes
up to 6 tonnes
8704.22
91 Refrigerated vans with compression-ignition
internal
combustion piston engines, of g.v.w. exceeding 6 tonnes
but not exceeding 20 tonnes
8704.23 10 Refrigerated vans with
compression-ignition internal
combustion piston engines, of g.v.w. exceeding 20 tonnes
8704.31
10 Refrigerated vans with spark ignition internal
combustion
piston engines, of g.v.w. not exceeding 5 tonnes
8704.32 11 Refrigerated vans with spark ignition
internal combustion
piston
engine, of g.v.w. exceeding 5 tonnes up to 6 tonnes
8704.32 91 Refrigerated vans with spark ignition
internal combustion
piston engines, of g.v.w. exceeding 6 tonnes
87.16 8716.20 00 Self-loading or
self-unloading trailers and semi-trailers
for agricultural purposes
89.01 8901.30 00 Refrigerated
vessels, other than those of subheading No.
8901.90
10 Other vessels for the transport of goods and other
vessels
for the transport of both persons and goods; over 500 GT
89.02 8902.00 10 Fishing vessels of
250 GT and above
Catcher boats
Fish
carriers, etc.
94.06 9406.00 10 Greenhouses
equipped with mechanical or thermal
equipment
95.07 9507.90 00 Other (purse seine
nets and accessories)
ANNEX “C”
LIST OF AGRICULTURE AND FISHERIES INPUTS, MACHINERY AND EQUIPMENT
ELIGIBLE FOR TARIFF-EXEMPT IMPORTATION FOR FIVE (5) YEARS
(All agriculture and fisheries enterprises must secure a Certificate of
Eligibility and Import Consolidator must secure a Certificate of
Accreditation)
HEADING H.S.
CODE
PRODUCT DESCRIPTION
NO.
07.13 0713.10
00 Peas (Pisum sativum, dried, shelled, whether or not
skinned or split)
0713.20 00 Chickpeas (garbanzos dried,
shelled, whether or not
skinned or split)
0713.31 00 Beans of the species Vigna mungo
(L.) Hepper or Vigna
radiata (L.) Wilczek
0713.33 00 Kidney beans, including white pea beans
(Phaseolus
vulgaris)
12.01 1201.00
00 Soya beans, whether or not broken.
25.22
2522.20 00 Slaked lime
28.35 2835.25
10 Calcium hydrogenorthophosphate (“dicalcium
phosphate”)
feed grade
29.36 2936.10
00 Provitamins, unmixed
2936.21 00 Vitamin A and its derivatives, unmixed
2936.22
00 Vitamin B1 and its derivatives, unmixed
2936.23
00 Vitamin B2 and its derivatives, unmixed
2936.24
00 D- or DL-Pantothenic acid (Vitamin B3 or Vitamin
B5)
and its derivatives, unmixed
2936.25 00 Vitamin B6 and its derivatives, unmixed
2936.26
00 Vitamin B12 and its derivatives, unmixed
2936.27
00 Vitamin C and its derivatives, unmixed
2936.28
00 Vitamin E and its derivatives, unmixed
2936.29
00 Other vitamins and their derivatives, unmixed
2936.90
00 Intermixture of vitamins and derivatives thereof,
including
natural concentrates
29.37 2937.92
00 Oestrogens and progestogens
2937.99 00 Other hormones, natural or reproduced by
synthesis;
derivatives thereof, used primarily
as hormones; other
steroids used primarily as hormones
29.41 2941.10
00 Penicillins and their derivatives with a
penicillanic acid
structure; salts thereof
2941.20 00 Streptomycins and their derivatives; salts
thereof
2941.30
00 Tetracyclines and their derivatives; salts thereof
2941.40
00 Chloramphenicol and its derivatives; salts thereof
2941.50
00 Erythromycin and its derivatives; salts thereof
2941.90
00 Other antibiotics
30.03 3003.10
00 Medicaments containing penicillins or derivatives
thereof,
with a penicillanic acid structure, or streptomycins or their
derivatives, not put up in measured doses or packings for
retail sale
3003.20 00 Medicaments containing other antibiotics
not put up in
measured doses or packings for retail sale
3003.39
00 Medicaments containing hormones or other products
of
heading No. 29.37 but not containing
antibiotics other than
3003.31
00 not put up in measured doses or
packings for
retail sale
3003.90
00 Other medicaments, not put up in measured doses or
packings for retail sale
30.04 3004.10
00 Medicaments containing penicillins or derivatives
thereof,
with a penicillanic acid structure,
or streptomycins or their
derivatives, put up in measured doses or packings for
retail sale
3004.20
00 Medicaments containing other antibiotics put up in
measured doses or packings for
retail sale
3004.32
00 Medicaments containing adrenal cortical hormones
put up
in measured doses or packings for retail
sale
3004.39
00 Medicaments containing hormones or other products of
heading No. 29.37 but not containing antibiotics other than
3004.32
00 put up in measured doses or packings for retail
sale
3004.50
00 Other medicaments containing vitamins or other
products
of heading No. 29.36
3004.90
90 Other medicaments, other than 3004.90 10 and
3004.90
20, put up in measured doses or packings for retail sale
31.02 3102.10
00 Urea, whether or not in aqueous solution
3102.21 00 Ammonium sulphate
3102.29 00 Double salts and mixture of ammonium
sulphate and
ammonium nitrate
3102.30 00 Ammonium nitrate, whether or not in
aqueous solution
3102.40
00 Mixtures of ammonium nitrate with calcium
carbonate or
other inorganic non-fertilising
substances
3102.50
00 Sodium nitrate
3102.60
00 Double salts and mixtures of calcium nitrate and
ammonium nitrate
3102.70
00 Calcium cyanamide
3102.80
00 Mixture of urea and ammonium nitrate in aqueous
solution
or ammoniacal solution
3102.90
00 Other, mineral or chemical fertilisers, nitrogenous
including mixtures not specified in
the forgoing
subheadings of 31.02
39.17 3917.21
00 Tubes, pipes and hoses of polymers of ethylene,
rigid
3917.22 00 Tubes, pipes and hoses of polymers of
propylene, rigid
3917.23 00 Tubes, pipes and hoses of polymers of
vinyl chloride,
rigid
3917.29 00 Other plastic tubes, pipes and hoses, rigid
3917.31 00 Plastic fible tubes, pipes and hoses
having a minimum
burst pressure of 27.6 MPa
3917.32 90 Other plastic tube, pipes and hoses not
reinforced or
otherwise combined with other materials, without fittings,
other
than 3917.32 10
3917.33
00 Other plastic tubes, pipes and hoses not
reinforced or
otherwise combined with other materials, with fittings
3917.39 00 Other plastic tubes, pipes and hoses other
than 3917.10 00
to 3917.33 00
3917.40 00 Plastic fittings
39.23 3923.10 00 Plastic boxes,
cases, crates & similar articles
3923.21
90 Sacks and bags, of polymers of ethylene other than
3923.29 90 Sacks and bags, of other plastics, other
than 3923.29 10
3923.30 00 Carboys, bottles, flasks, and similar
articles, of plastics,
other
than polycarbonate
3923.50 00 Plastic stoppers, lids, caps and other
closures
39.25 3925.10 00 Reservoirs, tanks,
vats and similar containers, of a
capacity
exceeding 300 1.
40.10 4010.11 00 Conveyor belts or
belting, of vulcanized rubber,
reinforced only with metal
4010.12 00 Conveyor belts or belting, of vulcanized
rubber,
reinforced only with textile materials
4010.13 00 Conveyor belts or belting, of vulcanized
rubber,
reinforced only with plastics
4010.19
00 Other conveyor belts or belting, of vulcanized
rubber
40.16 4016.94 00 Boat or dock
fenders, whether or not inflatable, of
vulcanized rubber
4016.99 90 Rubber parts for agricultural/fishery
machinery, equipment
and vehicles
40.17 4017.00 00 Articles of hard
rubber for agriculture or fishery use
48.11 4811.40 00 Wax paper
48.19 4819.10 00 Cartons, boxes and
cases, of corrugated paper or paper
board
4819.20
00 Folding cartons, boxes and cases, of
non-corrugated paper
or paper boards
4819.30
00 Sacks and bags, having a base width of 40 cm or
more
4819.40 00 Other sacks and bags, including cones
4819.50
00 Other packing containers, including record sleeves
73.12 7312.10 90 Purse seine cable
73.14 7314.12 00 Endless bands for
machinery, of stainless steel
7314.13
00 Other endless bands for machinery
7314.14 00 Other woven cloth, of stainless steel
73.15 7315.89 10 Anchor chain
73.16 7316.00 00 Parachute anchors
73.26 7326.90 10 Ships’ rudders, of
steel
82.01 8201.10 00 Spades and shovels
8201.20
00 Forks
8201.30 00 Mattocks, picks, hoes and rakes
8201.40
00 Axes, bill hooks and similar hewing tools
8201.50 00 Secateurs and similar one-handed pruners
and shears
(including poultry shears)
8201.60 00 Hedge shears, two-handed
pruning shears and similar
two-handed shears
8201.90 00 Other hand tools of a kind used in
agriculture, horticulture
or
forestry
84.09 8409.91 00 Parts suitable for
use solely or principally with
spark-ignition internal combustion piston engines
8409.99
00 Other parts suitable for use solely or principally
with the
engines of heading Nos. 84.07 or 84.08
84.13 8413.20 00 Hand pumps, other
than those of subheading No. 8413.11
00
or 8413.19 00
8413.50
00 Other reciprocating positive displacement pumps
8413.60 00 Other rotary positive displacement pumps
8413.70 90 Other centrifugal pumps (e.g., hydraulic
pump, brine
water
pump)
8413.81 00 Other pumps for liquids (e.g., hydraulic
Pumps)
8413.82
00 Liquid elevators
8413.91 90 Parts of pumps of Subheading Nos. 8413.50
00, 8413.60
00,
8413.70 90 and 8413.81 00
8413.92 00 Parts of liquid elevators
84.14 8414.30 00 Compressors of a
kind used in refrigerating equipment
84.18 8418.10 90 Combined
refrigerator-freezers, fitted with external door,
other than of the household type
8418.30
00 Freezers of the chest type, not exceeding 800 1
capacity
8418.69
90 Cold storage
8418.99 00 Other parts of 8418.10 90; 8418.30 00; and
8418.69 90
84.22 8422.20 00 Machinery for
cleaning or drying bottles or other
containers
8422.30
00 Machinery for filling, closing, sealing or
labelling bottles,
cans, boxes, bags or other containers; machinery for
capsuling bottles, jars, tubes and similar containers;
machinery for aerating beverages
8422.40
00 Other packing or wrapping machinery (including
heat-shrink wrapping machinery)
8422.90 00 Parts of heading Nos. 8422.30 00 and
8422.40 00
84.23 8423.20 00 Scales for
continuous weighing of goods on conveyors
8423.30
00 Constant weight scales and scales for discharging a
predetermined weight of material into a bag or container,
including hopper scales
8423.82 00 Other weighing machinery having a maximum
weighing
capacity exceeding 30 kg. but not exceeding 5,000 kg
8423.89 00 Other weighing machinery having a maximum
weighing
capacity exceeding 5,000 kg.
8423.90
00 Weighing machine weights of all kinds; parts of
weighing
machinery
84.25 8425.31 00 Other winches
powered by electric motor
8425.39
00 Electrical/hydraulic winches, purse seine winches
84.26 8426.11 00 Overhead
travelling cranes on fixed support
8426.12
00 Mobile lifting frames on tyres and straddle
carriers
8426.19 00 Other cranes
84.27 8427.10 00 Self-propelled
trucks powered by an electric motor
8427.20
00 Other self-propelled trucks
8427.90 00 Other trucks
84.28 8428.20 00 Pneumatic
elevators and conveyors
Other
continuous-action elevators and conveyors, for
goods or materials:
8428.31
00 Specially designed for underground use
8428.32
00 Other, bucket type
8428.33
00 Other, belt type
8428.39
00 Other
8428.50
00 Mine wagon pushers, locomotive or wagon traversers,
wagon tippers and similar railway wagon handling
equipment
8428.90
00 Other machinery
84.31 8431.20 00 Parts of machinery
of heading No. 84.27
8431.31
00 Of lifts, skip hoists or escalators, of machinery
of heading
No. 84.28
8431.39
00 Other parts of machinery of heading No. 84.28
8431.41 00 Buckets, shovels, grabs and grips
8431.49
90 Other parts
84.79 8479.20 00 Machinery for the
extraction or preparation of animal or
fixed vegetable fats or oils
8479.90
00 Parts of 8479.20 00
84.81 8481.10 00 Pressure-reducing
valves
8481.20 00 Valves for oleohydraulic or pneumatic
transmission
8481.30 00 Check valves
8481.40
00 Safety or relief valves (e.g., for refer system)
8481.80
20 Gate valves
84.83 8483.40 00 Gears and
gearing, other than toothed wheels, chain
sprockets and other transmission elements presented
separately; ball or roller screws; gear boxes and other
speed changers, including torque converters
8483.50 00 Flywheels and pulleys,
including pulley blocks
84.85 8485.10
00 Ships’ or boats’ propellers and blades therefor
85.01 8501.10 00 Motors of an
output not exceeding 37.5 W
8501.20 00 Universal AC/DC motors of an
output exceeding 37.5 W
8501.31 00 Other DC motors; DC generators of an
output not
exceeding 750 W
8501.32
00 Other DC motors; DC generators of an output
exceeding
750 W but not exceeding 75 kW
8501.33
00 Other DC motors; DC generators of an output
exceeding
75 kW but not exceeding 375 kW
8501.34 00 Other DC motors; DC generators of an
output exceeding
375 kW
8501.40
00 Other AC motors, single-phase
8501.51
00 Other AC motors, multi-phased of an output not
exceeding
750 W
8501.52 00 Other AC motors, multi-phased of an output
exceeding
750 W but
not exceeding 75 kW
8501.53
00 Other AC motors, multi-phased of an output
exceeding 75
kW
8501.61
00 AC generator (alternators) of an output not
exceeding 75
kVA
8501.62
00 AC generators (alternators) of an output exceeding
75 kVA
but not exceeding 375 kVA
8501.63 00 AC generators (alternators) of an output
exceeding 375
kVA but not exceeding 750 kVA
8501.64 00 AC generators (alternators) of an output
exceeding 750
kVA
85.02 8502.11 00 Generating sets
with compression-ignition, internal
combustion piston engines (diesel or semi-diesel) engines
of an output not exceeding 75 kVA
8502.20 00 Generating sets with spark-ignition
internal combustion
piston engines
8502.31
00 Wind powered, generating set
85.03 8503.00
00 Parts suitable for use solely or principally with
the
machines
of heading No. 85.01 or 85.02
85.04 8504.40 00 Static converters
85.25 8525.10 10 Transmission
apparatus other than apparatus for
radio-broadcasting or television
87.01 8701.20 00 Road tractors for
semi-trailers
8701.30 00 Track-laying tractors
8701.90
00 Other wheeled tractors
87.04 8704.10
00 Dumpers designed for off-highway use
89.05 8905.90 00 Floats,
Light boats and accessories
Skiff boats (for pulling nets)
89.06 8906.00 00 Life boats
90.18 9018.31 00 Syringes, with or
without needles
9018.32 00 Tubular metal needles
and needles for sutures
9018.90 00 Other instruments and
appliances
94.05 9405.40 20 Searchlights and
other spotlights
95.07 9507.10 00 Fishing rods
9507.20 00 Fish hooks, whether or
not snelled
9507.30 00 Fishing reels
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