Supreme Court E-Library
Information At Your Fingertips


  View printer friendly version

(NAR) VOL. 14 NOS. 3-4 / JULY-DECEMBER 2003

[ BOC CUSTOMS MEMORANDUM CIRCULAR NO. 356-2003, November 07, 2003 ]

DUTY RATES ON FREQUENTLY USED SPARE PARTS FOR JEEPNEYS AND BUSES UNDER E.O. 243



Attached is a copy of Executive Order No. 243*, "TEMPORARILY REDUCING/SUSPENDING THE RATES OF IMPORT DUTY ON FREQUENTLY USED SPARE AND REPLACEMENT PARTS FOR JEEPNEYS AND BUSES UNDER SECTION 104 OF THE TARIFF AND CUSTOMS CODE OF 1978 (PRESIDENTIAL DECREE NO. 1464), AS AMENDED", issued 02 October 2003 by President Gloria Macapagal-Arroyo and effective immediately upon publication last 17 October 2003 for a period of six (6) months.

Attention is invited to the covered tariff lines as enumerated in Annex "A"* thereof, providing for alternative duty rates per tariff line.

Duty rates marked with asterisk (indicating lower rates) shall only be applied if and when a shipment of subject articles is covered by the following: 

1. Certificate of Accreditation from the Department of Transportation and Communications (DOTC) attesting, among others, that the importer/consignee is qualified to avail of the privilege under said EO; and 

2. Import Permit from the Bureau of Import Services, Department of Trade and Industry (BIS-DTI), stating, among others, that the importer is authorized to import the specific articles listed/described therein.

In the absence of any of the two above-enumerated documents, the higher rate shall be applied.

For immediate implementation/compliance.

Adopted: 7 Nov. 2003

(SGD.) ANTONIO M. BERNARDO
  Commissioner

* Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City 
© Supreme Court E-Library 2019
This website was designed and developed, and is maintained, by the E-Library Technical Staff in collaboration with the Management Information Systems Office.