Amendment to Paragraph 22 of Section 8 of Philippine Tariff Act of 1909
Republic Act No. 1153, enacted on June 17, 1954, amends the Philippine Tariff Act of 1909 by updating tariff classifications for various petroleum products. It specifies duty rates for tars, pitches, mineral oils, and certain distillation products, establishing a minimum ad valorem duty of 10% for specific items and 20% for gasoline and naphtha. Additionally, it clarifies that products like paraffin, despite being imported under different names, will be classified under a separate paragraph. This act took effect upon its approval.
June 17, 1954
REPUBLIC ACT NO. 1153
AN ACT TO AMEND PARAGRAPH TWENTY-TWO OF SECTION EIGHT OF THE PHILIPPINE TARIFF ACT OF NINETEEN HUNDRED AND NINE
SECTION 1. Paragraph twenty-two of section eight of the Philippine Tariff Act of Nineteen hundred and nine is amended to read as follows:
"22. (a) Tars, pitches, and tar oils, not otherwise provided for; mineral oils, crude or refined (except gasoline, naphtha, and other similar products or distillation), including those illumination, lubrication fuel, or solvents, vaseline (except when compounded with other substances); axle grease of all kinds; asphaltums; carbolineum and similar compounds; gross weight, one hundred kilos, twenty five cents.
"(b) Gasoline, naphtha, and other similar products of distillation, gross weight, one hundred kilos, fifty cents.
"Provided, That no article classified under clause (a) of this paragraph shall pay a less rate of duty then ten per centum, ad valorem.
"Provided, further, That no article classified under clause (b) of this paragraph shall pay a less rate of duty than twenty per centum, ad valorem.
"Provided, finally, That though imported under a name referable to clause (a) of this paragraph, paraffin, or other similar products, shall be classified under paragraph eighty-three of this Act." cd
SECTION 2. This Act shall take effect upon its approval.
Approved: June 17, 1954
Published in the Official Gazette, Vol. 50, No. 8, p. 3505 in August 1954