Temporarily Increasing the Rates of Import Duty of High Engine Displacement Completely Built Up Vehicles

April 4, 2005 EXECUTIVE ORDER NO. 418 TEMPORARILY INCREASING THE RATES OF IMPORT DUTY OF HIGH ENGINE DISPLACEMENT COMPLETELY BUILT UP VEHICLES UNDER SECTION 104 OF THE TARIFF AND CUSTOMSCODE OF 1978 (PRESIDENTIAL DECREE NO. 1 46 4), AS AMENDED WHEREAS, it is a declared policy of the government to promote the judicious conservation and efficient utilization of energy resources thereby adopting the most cost-effective options toward the wiser and efficient use of energy; WHEREAS, the transport sector is one of the highest energy-consuming sector next to the industrial manufacturing sector; WHEREAS, Republic Act No. 8749 otherwise known as the Philippine Clean Air Act of 1999 was promulgated to promote and protect the environment including its air sheds against pollution from mobile sources, among others; WHEREAS, Section 401 of the Tariff and Customs Code of 1978, as amended, empowers the President of the Republic of the Philippines, to increase, reduce or remove existing rates of import duty, as well as, to modify the tariff nomenclature. NOW THEREFORE, I, GLORIA MACAPAGAL-ARROYO, President of the Republic of the Philippines, by virtue of the powers vested in me by law, do hereby orders: SECTION 1. The articles specifically listed in Annex "A" hereof, as classified under Section 104 of the Tariff and Customs Code of 1978, as amended, shall be imposed the Most Favored Nation (MFN) rates of import duty in accordance with the schedule indicated opposite each article. SECTION 2. Upon the effectivity of this Executive Order, the articles specifically listed in the aforesaid Annex "A" which are entered and withdrawn from warehouses in the Philippines for consumption, shall be levied the MFN rates of duty herein prescribed. TcIaHC SECTION 3. Registered participants under Executive Order No. 244 as amended by Executive Order No. 312, otherwise known as the "Automotive Export Program," are exempted from this Executive Order. SECTION 4. All Presidential issuances, administrative rules and regulations, or parts thereof, which are inconsistent with this Executive Order are hereby revoked or modified accordingly. SECTION 5. This Executive Order shall be effective for a period of one (1) year subject to review. SECTION 6. 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, Philippines, this 4th day of April, in the year of Our Lord, Two Thousand and Five. Published in The Manila Times on April 21, 2005 . ANNEX "A" USED MOTOR VEHICLES FALLING UNDER HEADINGS 87.02, 87.03 AND 87.04 Hdg. Tariff Code Description MFN Rate of Duty (%) 87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702.10 - With compression-ignition internal combustion piston engine (diesel or semi-diesel): - - For the transport of less than 16 persons: - - - Motor buses: - - - - x x x 8702.10.01 - - - - - x x x to 8702.10.05 - - - - CBU/Other: 8702.10.06 - - - - - Of a gross vehicle weight not exceeding 5 t A. Used 20+PhP 500T B. New 20* 8702.10.07 - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 6 t A. 6 t, used 15+PhP 500T B. 6 t, new 15* C. Other, used 20+PhP 500T D. Other, new 20* 8702.10.08 - - - - - Of a gross vehicles weight exceeding 6 t but not exceeding 18 t A. Used 15+PhP 500T B. New 15 8702.10.09 - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t A. Used 20+PhP 500T B. New 20 8702.10.10 - - - - - Of a gross vehicle weight exceeding 24 t A. Used 20+PhP 500T B. New 20 - - - Other: - - - - x x x 8702.10.11 - - - - - x x x to 8702.10.14 - - - - CBU/Other: 8702.10.15 - - - - - Of a gross vehicle weight not exceeding 5 t A. Used 20+PhP 500T B. New 20* 8702.10.16 - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t A. 6 t, used 15+PhP 500T B. 6 t, new 15* C. Other, used 20+PhP 500T D. Other, new 20* 8702 10 17 - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t A. Exceeding 6 t but not exceeding 18 t, used 15+PhP 5007 B. Exceeding 6 t but not exceeding 18 t, new 15* C. Exceeding 18 t but not exceeding 24 t, used 20+PhP 500T D. Exceeding 18 t but, not exceeding 24 t, new 20* 8702.10.18 - - - - - Of a gross vehicle weight exceeding 24 t A. Used 20+PhP 5007 B. New 20* - - For the transport of 16 persons or more but less than 30 persons: - - - Motor buses: - - - - x x x 8702.10.21 - - - - - x x x to 8702.10.25 - - - - CBU/Other: 8702.10.26 - - - - - Of a gross vehicle weight not exceeding 5 t A. Used 20+PhP 500T B. New 20 8702.10.27 - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t A. 6 t, used 15+PhP 500T B. 6 t, new 15 C. Other, used 20+PhP 500T D. Other, new 20 8702.10.28 - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t A. Used 15+PhP 500T B. New 15 8702.10.31 - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t A. Used 20+PhP 500T B. New 20 8702.10.32 - - - - - Of a gross vehicle weight exceeding 24 t A. Used 20+PhP 500T B. New 20 - - - Other: - - - - x x x 8702.10.33 - - - - - x x x to 8702.10.36 - - - - CBU/Other: 8702.10.37 - - - - - Of a gross vehicle weight not exceeding 5 t A. Used 20+PhP 500T B. New 20 8702.10.38 - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t A. 6 t, used 15+PhP 500T B. 6 t, new 15 C. Other, used 20+PhP 500T D. Other, new 20 8702.10.39 - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t A. Exceeding 6 t but not exceeding 18 t used 15+PhP 500T B. Exceeding 6 t but not exceeding 18 t, new 15 C. Exceeding 18 t but not exceeding 24 t, used 20+PhP 500T D. Exceeding 18 t but not exceeding 24 t, new 20 8702.10.40 - - - - - Of a gross vehicle weight exceeding 24 t A. Used 20+PhP 500T B. New 20 - - For the transport of 30 persons or more: - - - Buses designed specially for use in airports: - - - -x x x 8702.10.41 x x x to 8702.10.45 - - - - CBU/Other: 8702.10.46 - - - - - Of a gross vehicle weight not exceeding 5 t A. Used 20+PhP 500T B. Now 20 8702.10.47 Of a gross vehicle weight exceeding 5 t but not exceeding 6t A. 6 t, used 15+PhP 500T B. 6t, new 15 C. Other, used 20+PhP 500T D. Other, new 20 8702.10.48 - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t A. Used 15+PhP 500T B. New 15 8702.10.49 - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t A. Used 20+PhP 500T B. New 20 8702.10.50 - - - - - Of a gross vehicle weight exceeding 24 t A. Used 20+PhP 500T B. New 20 - - - Other motor buses: - - - - x x x 8702.10.51 - - - - - x x x to 8702.10.55 - - - - CBU/Other: 8702.10.56 - - - - - Of a gross vehicle weight not exceeding 5 t A. Used 20+PhP 500T B. New 20 8702.10.57 - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6t A. 6 t, used 15+PhP 500T B. 6t, new 15 C. Other, used 20+PhP 500T D. Other, new 20 8702.10.58 Of a gross vehicle weight exceeding 6 t but not exceeding 18 t A. Used 15+PhP 500T B. New 15 8702.10.59 - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t A. Used 20+PhP 500T B. New 20 8702.10.60 Of a gross vehicle weight exceeding 24 t A. Used 20+PhP 500T B. New 20 - - - Other: - - - -x x x x 8702.10.61 - - - - - x x x to 8702.10 64 - - - - CBU/Other: 8702.10.65 - - - - - Of a gross vehicle weight not exceeding 5 t A. Used 20+PhP 500T B. New 20 8702.10.66 - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t A. 6 t, used 15+PhP 500T B. 6t, new 15 C. Other, used 20+PhP 500T D. Other, new 20 8702.10.67 - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t A. Exceeding 6 t but not exceeding 18 t, used 15+PhP 500T B. Exceeding 6 t but not exceeding 18 t, new 15 C. Exceeding 18 t but not exceeding 24, t, used 20+PhP 500T D. Exceeding 18 t but not exceeding 24 t, new 20 8702.10.68 - - - - - Of a gross vehicle weight exceeding 24 t A. Used 20+PhP 500T B. New 20 8702.90 - Other: - - For the transport of less than 16 persons: - - - Motor buses: 8702.90.11 - - - - x x x 8702.90.12 - - - - CBU/Other A. x x x B. Used 20+PhP 500T C. New 20 - - - Other: 8702.90.21 - - - - x x x 8702.90.22 CBU/Other A. x x x B. Used 20+PhP 500T C. New 20* - - For the transport of 16 persons or more but less than 30 persons: - - - Motor buses: 8702.90.31 - - - - x x x 8702.90.32 - - - - CBU/Other A. x x x B. Used 20+PhP 500T C. New 20 - - - Other: 8702.90.41 - - - - x x x 8702.90.42 - - - - CBU/Other A. x x x B. Used 20+PhP 500T C. New 20 - - For the transport of 30 persons and more: - - - Buses designed specially for use in airport: 8702.90.51 - - - -x x x 8702.90.52 - - - - CBU/Other A. x x x B. Used 20+PhP 500T C. New 20 - - - Other motor buses: 8702.90.61 - - - - x x x 8702.90.62 - - - - CBU/Other A. x x x B. Used 20+PhP 500T C. New 20 - - - Other: 8702.90.91 - - - - x x x 8702.90.92 - - - - CBU/Other A. x x x B. Used 20+PhP 500T C. New 20 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02),including station wagons and racing cars. 8703.10 - x x x to 8703.10.99 - Other vehicles, with spark-ignition internal combustion reciprocating piston engine: 8703.21 - - Of a cylinder capacity not exceeding 1,000 cc: 8703.21.10 - - - x x x 8703.21.20 - - - x x x - - - Motor cars (including station wagon, sports cars and racing cars) for the transport of 8 persons or less including driver: 8703.21.31 - - - - x x x 8703.21.32 - - - - CBU/Other: A. Used 30+PhP 500T B. New 30 - - - Other, for the transport of 8 persons or less: 8703.21.41 - - - x x x 8703.21.42 - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30 8703.21.43 - - - - x x x 8703.21.44 - - - - Other: A. Used 30+PhP 500T B. New 30 - - - Other, for the transport' of 9 persons including the driver: 8703.21.51 x x x 8703.21.52 - - - - Four wheel drive vehicles, CBU/Other: A. Used 30+PhP 500T B. New 30 8703.21.53 - - - - x x x 8703.21.54 - - - - Motor cars (including station wagons, sports cars and rating cars),CBU/Other: A. Used 30+PhP 500T B. New 30 8703.21.55 - - - - x x x 8703.21.56 - - - - Other: A. Used 30+PhP 500T B. New 30 8703.22 - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: 8703.22.10 - - - x x x to 8703.22.40 - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less including driver: 8703.22.51 - - - - x x x 8703.22.52 - - - - CBU/Other A. Used 30+PhP 500T B. New 30 - - - Other, for the transport of 8 persons or less: 8703.22.61 - - - - x x x 8703.22.62 - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30 8703.22.63 - - - - x x x 8703.22.64 - - - - Other A. Used 30+PhP 500T B. New 30 - - - Other, for the transport of 9 persons including the driver: 8703.22.71 - - - - x x x 8703.22.72 - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T 8703.22.73 - - - - x x x 8703.22.74 - - - - Motor cars (including station wagons, sports cars and racing cars),CBU/Other: A. Used 30+PhP 500T B. New 30 8703.22.75 - - - - x x x 8703.22.76 - - - - Other A. Used 30+PhP 500T B. New 30 8703.23 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: 8703.23.11 - - - x x x to 8703.23.14 - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less including the driver: - - - - x x x 8703.23.15 - - - - - x x x to 8703.23.17 - - - - CBU/Other: 8703.23.21 - - - - - Of a cylinder capacity less than 1,800 cc: A. Used 30+PhP 500T B. New 30 8703.23.22 - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc: A. Used 30+PhP 500T B. New 30 8703.23.23 Of a cylinder capacity 2,000 cc and above but less than 2,500 cc: A. Used 30+PhP 500T B. New 30* 8703.23.24 Of a cylinder capacity 2,500 cc and above A. Used 30+PhP 500T B. New 30* - - - Other, for the transport of 8 persons or less: - - - - x x x 8703.23.25 - - - - - x x x to 8703.23.28 - - - - Four wheel drive vehicles, CBU/Other: 8703.23.31 - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.23.32 - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. Used 30+PhP 500T 8703.23.33 - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. Used 30+PhP 500T B. New 30* 8703.23.34 Of a cylinder capacity 2,500 cc and above A. Used 30+PhP 500T B. New 30* - - - - x x x 8703.23.35 - - - - - x x x to 8703.23.38 - - - - Other: 8703.23.41 - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.23.42 - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. Used 30+PhP 500T B. New 30 8703.23.43 Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. Used 30+PhP 500T B. New 30* 8703.23.44 - - - - - Of a cylinder Capacity 2,500 cc and above A. Used 30+PhP 500T B. New 30* - - - Other, for the transport of 9 persons including the driver: - - - - Motor cars (including station wagons, sports cars and racing cars): - - - - - x x x 8703.23.45 - - - - - - x x x to 8703.23.47 - - - - - CBU/Other: 8703.23.51 - - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.23.52 - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. Used 30+PhP 500T B. New 30 8703.23.53 - - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. Used 30+PhP 500T B. New 30* 8703.23.54 - - - - - - Of a cylinder capacity 2,500 cc and above A. Used 30+PhP 500T B. New 30* - - - - x x x 8703.23.55 - - - - - x x x to 8703.23.58 - - - - Four wheel drive vehicles, CBU/Other: 8703.23.61 - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.23.62 - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc. A. Used 30+PhP 500T B. New 30 8703.23.63 - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. Used 30+PhP 500T B. New 30* 8703.23.64 - - - - - Of a cylinder capacity 2,500 cc and above A. Used 30+PhP 500T B. New 30* - - - - x x x 8703.23.65 - - - - - x x x to 8703.23.68 - - - - Other: 8703.23.71 - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.23.72 - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. Used 30+PhP 500T B. New 30 8703.23.73 - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. Used 30+PhP 500T B. New 30* 8703.23.74 - - - - - Of a cylinder capacity 2,500 cc and above A. Used 30+PhP 500T B. New 30* 8703.24 - - Of a cylinder capacity exceeding 3,000 cc: - - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc: 8703.24.11 - - - - x x x to 8703.24.14 - - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less including driver: 8703.24.21 - - - - - x x x 8703.24.22 - - - - - CBU/Other A. Used 30+PhP 500T B. New 30* - - - - Other for the transport of 8 persons or less: 8703.24.31 - - - - - x x x 8703.24.32 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30* 8703.24.33 - - - - - x x x 8703.24.34 - - - - - Other A. Used 30+PhP 500T B. New 30* - - - - Other, for the transport of 9 persons including the driver: 8703.24.41 - - - - - x x x 8703.24.42 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30* 8703.24.43 - - - - - x x x 8703.24.44 - - - - - Motor cars (including station wagons, sports cars and racing cars),CBU/Other A. Used 30+PhP 500T B. New 30* 8703.24.45 - - - - - x x x 8703.24.46 - - - - - Other A. Used 30+PhP 500T B. New 30* - - - Of a cylinder capacity exceeding 4,000 cc: 8703.24.51 - - - - x x x to 8703.24.54 - - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less including driver: 8703.24.61 - - - - - x x x 8703.24.62 - - - - - CBU/Other A. Used 30+PhP 500T B. New 30* - - - - Other, for the transport of 8 persons or less: 8703.24.71 - - - - - x x x 8703.24.72 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30* 8703.24.73 - - - - - x x x 8703.24.74 - - - - - Other A. Used 30+PhP 500T B. New 30* - - - - Other, for the transport of 9 persons including the driver: 8703.24.81 - - - - - x x x 8703.24.82 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30* 8703.24.83 - - - - - x x x 8703.24.84 - - - - - Motor cars (including station wagons, sports cars and racing cars),CBU/Other A. Used 30+PhP 500T B. New 30* 8703.24.85 - - - - - x x x 8703.24.86 - - - - - Other B. New 30* - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 8703.31 - - Of a cylinder capacity not exceeding 1,500 cc: 8703.31.10 - - - x x x to 8703.31.40 - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less including driver: 8703.31.51 - - - - x x x - - - - CBU/Other: 8703.31.52 - - - - - New 30 8703.31.53 - - - - - Used 30+PhP 500T - - - Other, for the transport of 8 persons or less: 8703.31.61 - - - - x x x 8703.31.62 - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T 30+PhP 500T B. New 30 8703.31.63 - - - - x x x 8703.31.64 - - - - Other A. Used 30+PhP 500T B. New 30 - - - Other, for the transport of 9 persons including the driver: 8703.31.71 - - - - x x x 8703.31.72 - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30 8703.31.73 - - - - x x x 8703.31.74 - - - - New motor cars (including station wagons, sports cars and racing cars),CBU/Other 30 8703.31.75 - - - - Used motor cars (including station wagons, sports cars and racing cars),CBU/Other 30+PhP 500T 8703.31.76 - - - - x x x 8703.31.77 - - - - Other A. Used 30+PhP 500T B. New 30 8703.32 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: 8703.32.11 - - - x x x to 8703.32.14 - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less including the driver: - - - - x x x 8703.32.21 - - - - - x x x 8703.32.22 - - - - - x x x - - - - CBU/Other: 8703.32.23 - - - - - New 30 8703.32.24 - - - - - Used, of a cylinder capacity less than 1,800 cc 30+PhP 500T 8703.32.25 - - - - - Used, of a cylinder capacity 1,800 cc and above but less than 2,000 cc 30+PhP 500T 8703.32.26 - - - - - Used, of a cylinder capacity 2,000 cc and above 30+PhP 500T - - - Other, for the transport of 8 persons or less: - - - - x x x 8703.32.31 - - - - - x x x to 8703.32.33 - - - - Four wheel drive vehicles, CBU/Other: 8703.32.34 - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.32.35 - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. Used 30+PhP 500T B. New 30 8703.32.36 - - - - - Of a cylinder capacity 2,000 cc and above A. Used 30+PhP 500T B. New 30 - - - - x x x 8703.32.41 - - - - - x x x to 8703.32.43 - - - - Other: 8703.32.44 - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.32.45 - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. Used 30+PhP 500T B. New 30 8703.32.46 - - - - - Of a cylinder capacity 2,000 cc and above A. Used 30+PhP 500T B. New 30 - - - Other, for the transport of 9 persons including the driver: - - - - Motor cars (including station wagons, sports cars and racing cars): - - - - - x x x 8703.32.51 - - - - - - x x x 8703.32.52 - - - - - - x x x - - - - - CBU/Other: 8703.32.53 - - - - - - New 30 8703.32.54 - - - - - - Used, of a cylinder capacity less than 1,800 cc 30+PhP 500T 8703.32.55 - - - - - - Used, of a cylinder capacity 1,800 cc and above but less than 2,000 cc 30+PhP 500T 8703.32.56 Used, of a cylinder capacity 2,000 cc and above 30+PhP 500T - - - - Other: - - - - - x x x 8703.32.61 - - - - - - x x x to 8703.32.63 - - - - - Four wheel drive vehicles, CBU/Other: 8703.32.64 - - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.32.65 - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. Used 30+PhP 500T B. New 30 8703.32.66 - - - - - - Of a cylinder capacity 2,000 cc and above A. Used 30+PhP 500T B. New 30 - - - - - x x x 8703.32.71 - - - - - - x x x to 8703.32.73 - - - - - Other: 8703.32.74 - - - - - - Of a cylinder capacity less than 1,800 cc A. Used 30+PhP 500T B. New 30 8703.32.75 - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. Used 30+PhP 500T B. New 30 8703.32.76 - - - - - - Of a cylinder capacity 2,000 cc and above A. Used 30+PhP 500T B. New 30 8703.33 - - Of a cylinder capacity exceeding 2,500 cc: - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: 8703.33.11 - - - - x x x to 8703.33.14 - - - - Motor cars (including station wagons; sports cars and racing cars) for the transport of 8 persons or less including the driver: 8703.33.21 - - - - - x x x 8703.33.22 - - - - - CBU/Other, new 30 8703.33.23 - - - - - CBU/Other, used 30+PhP 500T - - - - Other, for the transport of 8 persons or less: 8703.33.24 - - - - - x x x 8703.33.25 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30 8703.33.26 - - - - - x x x 8703.33.27 - - - - - Other A. Used 30+PhP 500T B. New 30 - - - - Other, for the transport of 9 persons including the driver: 8703.33.28 - - - - - x x x 8703.33.29 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30 8703.33.30 - - - - - x x x 8703.33.31 - - - - - New motor cars (including station wagons, sports cars and racing cars),CBU/Others 30 8703.33.32 - - - - - Used motor cars (including station wagons sports cars and racing cars),CBU/Other 30+PhP 500T 8703.33.33 - - - - - x x x 8703.33.34 - - - - - Other A. Used 30+PhP 500T B. New 30 - - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc: 8703.33.41 - - - - x x x to 8703.33.44 Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less including driver: 8703.33.51 - - - - - x x x 8703.33.52 - - - - - CBU/Other, new 30* 8703.33.53 - - - - - CBU/Other, used 30+PhP 500T - - - - Other, for the transport of 8 persons or less: 8703.33.54 - - - - - x x x 8703.33.55 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30* 8703.33.56 - - - - - x x x 8703.33.57 - - - - - Other A. Used 30+PhP 500T B. New 30* - - - - - Other, for the transport of 9 persons including the driver: 8703.33.58 - - - - - x x x 8703.33.59 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30* 8703.33.61 - - - - - x x x 8703.33.62 - - - - - New motor cars (including station wagons, sports cars and racing cars),CBU/Other 30* 8703.33.63 - - - - - Used motor cars (including station wagons, sports cars and racing cars),CBU/Other 30+PhP 500T 8703.33.64 - - - - - x x x 8703.33.65 - - - - - Other A. Used 30+PhP 500T B. New 30* - - - Of a cylinder capacity exceeding 4,000 cc: 8703.33.71 - - - - x x x to 8703.33.74 - - - - Motor cars (including station wagons, sports cars and racing; cars),for the transport of 8 persons or less including the driver: 8703.33.81 - - - - - x x x 8703.33.82 - - - - - CBU/Other, new 30* 8703.33.83 - - - - - CBU/Other, used 30+PhP 500T - - - - Other, for the transport of 8 persons or less: 8703.33.84 - - - - - x x x 8703.33.85 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30* 8703.33.86 - - - - - x x x 8703.33.87 - - - - - Other A. Used 30+PhP 500T B. New 30* - - - - Other, for the transport of 9 persons including the driver: 8703.33.88 - - - - - x x x 8703.33.89 - - - - - Four wheel drive vehicles, CBU/Other A. Used 30+PhP 500T B. New 30* 8703.33.91 - - - - - x x x 8703.33.92 - - - - - New motor cars (including station wagons, sports cars and racing cars),CBU/Other 30* 8703.33.93 - - - - - Used motor cars (including station wagons, sports cars and racing cars),CBU/Other 30+PhP 500T 8703.33.94 - - - - - x x x 8703.33.99 Other, used 30+PhP 500T 8703.90 - Other 8703.90.11 - - x x x to 8703.90.14 - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less including driver: 8703.90.21 - - - x x x - - - Other: - - - - x x x 8703.90.22 - - - - - x x x to 8703.90.25 - - - - CBU/Other: 8703.90.26 - - - - - Of a cylinder capacity less than 1,800 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.27 - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.28 - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.31 - - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.32 Of a cylinder capacity 3,000 cc and above A. x x x B. Used 30+PhP 500T C. New 30 - - Other, for the transport of 8 persons or less: - - - x x x 8703.90.33 - - - - x x x to 8703.90.36 - - - Four wheel drive vehicles, CBU/Other: 8703.90.37 - - - - Of a cylinder capacity less than 1,800 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.38 - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.41 - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.42 - - - - Of a cylinder capacity 2,500 cc but less than 3,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.43 - - - - Of a cylinder capacity 3,000 cc and above A. x x x B. Used 30+PhP 500T C. New 30 - - - x x x 8703.90.44 - - - - x x x to 8703.90.47 - - - Other: 8703.90.48 - - - - Of a cylinder capacity less than 1,800 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.51 - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.52 - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.53 - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.54 - - - - Of a cylinder capacity 3,000 cc and above A. x x x B. Used 30+PhP 500T C. New 30 - - Other, for the transport of 9 persons: - - - Motor cars (including station wagons, sports cars and racing cars): 8703.90.61 - - - - x x x - - - - Other: - - - - - x x x 8703.90.62 - - - - - - x x x to 8703.90.65 - - - - - CBU/Other: 8703.90.66 - - - - - - Of a cylinder capacity less than 1,800 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.67 - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.68 - - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.71 - - - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.72 - - - - - - Of a cylinder capacity 3,000 cc and above A. x x x B. Used 30+PhP 500T C. New 30 - - -x x x 8703.90.73 - - - - x x x to 8703.90.76 - - - Other four wheel drive vehicles, CBU/Other: 8703.90.77 - - - - Of a cylinder capacity less than 1,800 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.78 - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.81 - - - - Of a cylinder capacity 2,000, cc and above but less than 2,500 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.82 - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.83 - - - - Of a cylinder capacity 3,000 cc and above A. x x x B. Used 30+PhP 500T C. New 30 - - - x x x 8703.90.84 - - - - x x x to 8703.90.87 - - - Other 8703.90.88 - - - - Of a cylinder capacity less than 1,800 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.91 - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.92 - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.93 Of a cylinder capacity 2,500 cc and above but less than 3,000 cc A. x x x B. Used 30+PhP 500T C. New 30 8703.90.94 - - - - Of a cylinder capacity 3,000 cc and above A. x x x B. Used 30+PhP 500T C. New 30 87.04 Motor vehicles for the transport of goods. 8704.10 - x x x to 8704.10.22 - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 8704.21 - - g.v.w not exceeding 5 t: - - - x x x 8704.21.11 - - - - x x x to 8704.21.19 - - - Completely Built Up (CBU)/Other: 8704.21.21 - - - - x x x to 8704.21.24 8704.21.25 - - - - Other vans, pick-up trucks and similar vehicles A. Used 30+PhP 500T B. New 30* 8704.21.26 - - - - Ordinary lorries (trucks) A. Used 30+PhP 500T B. New 30* 8704.21.29 - - - - Other A. Used 30+PhP 500T B. New 30* 8704.22 - - g.v.w. exceeding 5 t but not exceeding 20 t: - - - x x x - - - - x x x 8704.22.11 - - - - - x x x to 8704.22.39 - - - Completely Built-up (CBU)/Other: - - - - g.v.w not exceeding 6 t: 8704.22.41 - - - - - x x x to 8704.22.44 8704.22.45 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 30+PhP 500T B. New 30* 8704.22.46 - - - - - Ordinary lorries (trucks) A. Used 30+PhP 500T B. New 30* 8704.22.49 - - - - - Other A. Used 30+PhP 500T B. New 30* - - - - g.v.w exceeding 6 t but not exceeding 10 t: 8704.22.51 - - - - - x x x to 8704.22.54 8704.22.55 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 20+PhP 500T B. New 20* 8704.22.56 - - - - - Ordinary lorries (trucks) A. Used 20+PhP 500T B. New 20* 8704.22.59 - - - - - Other A. Used 20+PhP 500T B. New 20* - - - - g.v.w exceeding 10 t but not exceeding 20 t: 8704.22.61 - - - - - x x x to 8704.22.64 8704.22.65 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 20+PhP 500T B. New 20* 8704.22.66 - - - - - Ordinary lorries (trucks) A. Used 20+PhP 500T B. New 20* 8704.22.69 - - - - - Other A. Used 20+PhP 500T B. New 20* 8704.23 - - g.v.w exceeding 20 t: - - - x x x - - - - x x x 8704.23.11 x x x to 8704.23.29 - - - Completely Built-up (CBU)/Other: - - - - g.v.w not exceeding 24 t: 8704.23.31 - - - - - x x x to 8704.23.34 8704.23.35 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 20+PhP 500T B. New 20* 8704.23.36 - - - - - Ordinary lorries (trucks) A. Used 20+PhP 500T B. New 20* 8704.23.39 - - - - - Other A. Used 20+PhP 500T B. New 20* - - - - g.v.w exceeding 24 t: 8704.23.41 - - - - - x x x to 8704.23.44 8704.23.45 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 20+PhP 500T B. New 20* 8704.23.46 - - - - - Ordinary lorries (trucks) A. Used 20+PhP 500T B. New 20* 8704.23.49 - - - - - Other A. Used 20+PhP 500T B. New 20* - Other, with spark-ignition internal combustion piston engine: 8704.31 - - g.v.w not exceeding 5 t: - - - x x x 8704.31.11 - - - - x x x to 8704.31.19 - - - Completely Built Up (CBU)/Other: 8704.31.21 - - - - x x x to 8704.31.24 8704.31.25 - - - - Other vans, pick-up trucks and similar vehicles A. Used 30+PhP 500T B. New 30* 8704.31.26 - - - - Ordinary lorries (trucks) A. Used 30+PhP 500T B. New 30* 8704.31.27 - - - - x x x 8704.31.29 - - - - Other A. Used 30+PhP 500T B. New 30* 8704.32 - - g.v.w exceeding 5 t: - - - x x x - - - - x x x 8704.32.11 - - - - - x x x to 8704.32.53 - - - Completely Built-up (CBU)/Other: - - - - g.v.w not exceeding 6 t: 8704.32.54 - - - - - x x x to 8704.32.57 8704.32.58 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 30+PhP 500T B. New 30* 8704.32.61 - - - - - Ordinary lorries (trucks) A. Used 30+PhP 500T B. New 30* 8704.32.62 - - - - - Other A. Used 30+PhP 500T B. New 30* - - - - g.v.w exceeding 6 t but not exceeding 10 t: 8704.32.63 - - - - - x x x to 8704.32.66 8704.32.67 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 20+PhP 500T B. New 20* 8704.32.68 - - - - - Ordinary lorries (trucks) A. Used 20+PhP 500T B. New 20* 8704.32.69 - - - - - Other A. Used 20+PhP 500T B. New 20* - - - - g.v.w exceeding 10 t but not exceeding 20 t: 8704.32.71 - - - - - x x x to 8704.32.74 8704.32.75 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 20+PhP 500T B. New 20* 8704.32.76 - - - - - Ordinary lorries (trucks) A. Used 20+PhP 500T B. New 20* 8704.32.77 - - - - - Other A. Used 20+PhP 500T B. New 20* - - - - g.v.w exceeding 20 but not exceeding 24 t: 8704.32.78 - - - - - x x x to 8704.32.83 8704.32.84 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 20+PhP 500T B. New 20* 8704.32.85 - - - - - Ordinary lorries (trucks) A. Used 20+PhP 500T B. New 20* 8704.32.86 - - - - - Other A. Used 20+PhP 500T B. New 20* - - - - g.v.w exceeding 24 t: 8704.32.87 - - - - - x x x to 8704.32.92 8704.32.93 - - - - - Other vans, pick-up trucks and similar vehicles A. Used 20+PhP 500T 20+PhP 500T B. New 20* 8704.32.94 - - - - - Ordinary lorries (trucks) A. Used 20+PhP 500T B. New 20* 8704.32.95 - - - - - Other A. Used 20+PhP 500T B. New 20* 8704.90 - Other: - - x x x - - - x x x 8704.90.11 - - - - x x x to 8704.90.39 - - Completely Built-up (CBU)/Other: - - - g.v.w not exceeding 5 t: 8704.90.41 - - - - Vans, pick-up trucks and similar vehicles A. x x x B. Used 30+PhP 500T C. New 30 8704.90.42 - - - - Ordinary lorries (trucks) A. x x x B. Used 30+PhP 500T C. New 30 8704.90.49 - - - - Other A. x x x B. Used 30+PhP 500T C. New 30 - - - g.v.w exceeding 5 t but not exceeding 24 t: 8704.90.51 - - - - Vans, pick-up trucks and similar vehicles A. x x x B. Used 30+PhP 500T C. New 30 8704.90.52 - - - - Ordinary lorries (trucks) A. x x x B. Used 30+PhP 500T C. New 30 8704.90.59 - - - - Other A. x x x B. Used 30+PhP 500T C. New 30 - - - g.v.w exceeding 24 t: 8704.90.61 - - - - Vans, pick-up trucks and similar vehicles A. x x x B. Used 30+PhP 500T C. New 30 8704.90.62 - - - -Ordinary lorries (trucks) A. x x x B. Used 30+PhP 500T C. New 30 8704.90.69 - - - - Other A. x x x B. Used 30+PhP 500T C. New 30 * The rates of duty as provided for in the Executive Order Temporarily Increasing the MFN Rates of Import Duty of High Engine Displacement CBU Vehicles under Section 104 of the Tariff and Customs Code of 1978 (PD 1464), as amended, shall prevail.