La capacidad para controlar las propias emociones y las de los demás:

properly filed and accepted, together with any related documents required, at the port or station, by any the customs official designated to receive such and the required fees have been paid provided that the article has previously arrived within the limits of the port of entry.

*deemed “withdrawn” from a warehouse in the Phil. For consumption – when the specified form is properly filed and accepted at the time of withdrawal by the customs official designated to receive the withdrawal entry and any fees required to be paid at the time of withdrawal have been deposited.

C. REGULAR AND SPECIAL DUTIES

1. Regular Duties/Tariff Barriers – Taxes that are imposed or assessed upon merchandise from, or exported to a foreign country for the purpose of raising revenue. It may also limit the amount of goods, which can be imported into a country.

Purpose of Tariff Barriers: Designed to protect the domestic manufacturers or producers from foreign competition.

Kinds of Regular Duties/Tariff Barriers Four ways to assessed Custom Duties:

1.1 Ad valorem Duty – Assessed as percentage of the import value of goods(e.g., 30% of Free on Board price).

1.2 Specific Duty - Assessed on the basis of some units of measurement such as quantity (e.g., Php500.00 per dozen) or weight, either net, legal or gross weight.

1.3 Alternating Duty – Alternates ad valorem and specific duties.

1.4 Compound Duty – Assessed as a combination of the specific duty and ad valorem duty (e.g., Php 200.00 per kilogram net, plus 30% of FOB price).

2. Special Duties/Non-tariff Barriers – Imposed and collected in addition to the ordinary

custom duties on specific kinds of imported articles under certain conditions usually for the protection of consumers and manufacturers as well as Philippine products from undue competition posed y foreign-made products.

Kinds of Special Duties/Non-Tariff Barriers

2.1. Anti – Dumping Duty - It refers to a special duty imposed on the importation of a product, commodity or article of commerce into the Philippines at less than its normal value

when destined for domestic consumption in the exporting country. (Formula: Anti-Dumping Duty =Normal Value – Export Price)

Elements of Dumping: a. Like Product b. Price Difference c. Injury

d. Causal Link Effects of Dumped Products:

a. Price Depression b. Price Suppression c. Price Undercutting Procedure:

a. Filing of Anti –Dumping Protest b. Filing a Bond

c. Prima Facie Determination d. Preliminary Determination e. Final Determination

f. Issuance of Department Order g. Judicial Review

Dumped Import Product - Refers to any product commodity or article of commerce introduced into the Philippines at an export price less than its normal value in the ordinary course of trade which is causing material injury to the domestic industry.

Note: Dumping occurs when foreign producers sell their products to an importer in the domestic market at prices lower than in their own national market. It is a form of price discrimination between two national markets.

2.2. Countervailing Duty – It is levied, in addition to the regular duty and other charges by an importing country on its imports which have been found to be subsidized in the country of origin or exportation. It is equal to the ascertained amount of subsidy calculated in terms of subsidy per unit of the subsidized export product.

Elements: a. Product Compatibility b. Subsidy c. Injury d. Causal Link e.

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h. Filing a Petition

i. Prima Facie Determination j. Preliminary Determination k. Final Determination

l. Issuance of Department Order m. Judicial Review

Subsidy – Any specific Assistance directly or indirectly provided by the government of the country of export or origin in respect of the product imported into the Philippines.

a. Yellow Subsidies or Actionable subsidies – Neither non-actionable nor prohibited subsidies

b. Green Subsidies or Non- Actionable Subsidies – Permitted as they are of a general nature

c. Red Subsidies or Prohibited Subsidies – Include export subsidies that are contingent on export performance and on the use of domestic over imported goods.

Note:

Industries are deemed to have received subsidy as a result of : ( i) Direct or potential transfer of government fund (ii) The government foregoing the revenue that should have otherwise been collected ( iii) The government providing goods or services or purchasing goods

Subsidy in order to be countervailable must be ( i) Specific (ii) An industry sector or group of industries (iii) A designated geographic region within the jurisdiction of the granting authority 2.3. Marking Duty – It is imposed on every article of foreign origin imported into the Philippines which is not marked in any official language of the Philippines in a conspicuous place as legibly, indelibly and permanently as the nature of the article or its container will permit (in such a manner as to indicate to an ultimate purchaser in the Philippines) the name of the country of origin of the article.

Note:

The failure or refusal of the owner or importer to mark the articles within a period of thirty days after due notice shall constitute as an act of abandonment of said articles.

2.4 Discriminatory Duty – It is imposed on articles wholly or in part the growth or product of or imported in a vessel of any foreign country whenever such country:

(i.) Imposes directly or indirectly upon the disposition or transportation in transit through or re-exportation from such country of any article wholly or in part the growth.

(ii.) Discriminates in fact against the commerce of the Philippines, directly or indirectly, by law or administrative regulation or practice, by or in respect to any customs, tonnage, or port duty, fee, charge, exaction, classification, regulation, condition, restriction, or prohibition in such manner as to place the commerce of the Philippines at a disadvantage compared with the commerce of any foreign country.

Note:

If such foreign country increased its said discrimination against the commerce of the Philippines, the president if he deems it consistent with the interest of the Philippines, issue further proclamation that the said product and articles of the foreign country imported in its vessel, shall be excluded from importation into the Philippines.

2.5. Safeguard Measure Duties - It is imposed to protect domestic industries and producers from increased imports which cause or threaten to cause serious injury to those domestic industries and producers.

Note:

The Secretary shall apply a general safeguard measure upon a positive final determination of the Commission that a product is being imported into the country in increased quantities as to be a substantial cause of injury or threat to the domestic industry.

General Safeguard Measure administered by:

a. Department of Trade and Industry/ Bureau of Import Services b. Department of Agriculture

c. Tariff Commission d. DTI or DA Secretary Note:

The DA Secretary shall issue a DO requesting the DF Secretary to impose additional special safeguard duty on agricultural product if: (i) Its cumulative import volume in a given year exceeds its trigger volume and (ii) Its actual import price is less than its trigger price, both subject to conditions of RA 8800.

D. FLEXIBLE TARIFF CLAUSE

Basis: The Congress, may, by law authorize the President to fix within the specified limits,

and subject to such limitations and restrictions as it may impose, tariff rates, import and export quotas, tonnage and wharfage dues, and other duties or imposts, within the

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