Lifting the Duty and Tax Exemptions Granted to the Importation of LPG
Letter of Instructions No. 1135, issued on May 25, 1981, revokes the previous duty-free status for the importation of liquefied petroleum gas (LPG) due to improved supply conditions. Initially authorized under various Presidential Decrees and prior Letters of Instruction due to supply shortages, the government has determined that subsidies for LPG are no longer necessary. Consequently, LPG imports will now be subject to standard customs duties and taxes as per the Tariff and Customs Code. However, the duty-free importation of fuel oil and diesel fuel, as previously provided, will continue until further notice. This directive takes effect immediately.
Law Information
- Reference Number
- Letter of Instructions No. 1135
- Date Enacted
- Category
- Presidential Issuances
- Subcategory
- Letters of Instructions
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
May 25, 1981
LETTER OF INSTRUCTIONS NO. 1135
| TO | : | The Ministry of Finance |
| The Ministry of Energy |
The importation of liquefied petroleum gas (LPG) free from customs duties and other importation taxes and charges was authorized under Presidential Decree Nos. 1609 and 1610 and Letter of Instructions No. 839 because of supply shortages at the time of the promulgation of such decrees and instructions. Since then, however, the supply of LPG has improved so that there is no more need for the government to subsidize LPG to encourage the importation thereof into the country. aisa dc
Accordingly, the importation of liquefied petroleum gas shall henceforth be subject to the duties and importation taxes and charges normally due and applicable under the Tariff and Customs Code.
The importation of fuel oil and diesel fuel free from customs duties and other importation taxes and charges as provided under LOI Nos. 837 and 839 respectively, however, shall continue until otherwise directed.
This Letter of Instruction shall take effect immediately.
DONE in the City of Manila, this 25th day of May, in the year of Our Lord, Nineteen Hundred and Eighty-One. cd
Cite This Law
Lifting the Duty and Tax Exemptions Granted to the Importation of LPG, Letter of Instructions No. 1135, May 25, 1981 (Philippines)
Lifting the Duty and Tax Exemptions Granted to the Importation of LPG, Letter of Instructions No. 1135 (Phil. 1981)
Related Laws
- Withdrawal of Tax and Duty-Free Exemptions of LPG ImportationLetter of Instructions No. 1333 • Jun 16, 1983 • Presidential Issuances
- Lifting the Tax and Duty Exemptions Granted to Certain Imported Petroleum ProductsLetter of Instructions No. 1068 • Sep 23, 1980 • Presidential Issuances
- Rationalizing the Duty and Tax Exemption Privileges Granted to GOCCs and All Other Government UnitsPresidential Decree No. 1931 • Jun 11, 1984 • Presidential Issuances
- Continued Tax and Duty Free Importation of Petroleum ProductsLetter of Instructions No. 839 • Mar 31, 1979 • Presidential Issuances
- Tax and Duty Free Importation of Petroleum Products by the PNOCLetter of Instructions No. 837 • Mar 31, 1979 • Presidential Issuances
- Guidelines Governing Implementation of P.D. No. 1193 Re: Operations of Duty and Tax Free StoresLetter of Instructions No. 595 • Sep 6, 1977 • Presidential Issuances
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