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 CUSTOMS CODE OF 1978 (PRESIDENTIAL DECREE NO. 1464), 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effectivity of this Executive Order, the articles specifically listed in the aforesaid Annex "A" which are entered and withdrawn from warehouses in the Philippines for consumption, shall be levied the MFN rates of duty herein prescribed.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 then 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.