Tariff Commissiom

2. Wheel of Progress
Trade and
Industry
Sector
Agricultural
Sector
Depicts The Hopes and Aspirations of
the Nation Continued Economic
Growth

3.  The Tariff Commission shall be principal and
independent authority in TARIFF and
TRADE REMEDY MEASURES to enhance
industry competitiveness and promote
consumer welfare.

4.  The Tariff Commission a key adviser to the
executive and legislative branches of
government on tariff and trade matters, an
adjudicatory body on trade remedy cases and
advocate a strong competition law and policy,
remains committed to the pursuit of good and
effective governance.

5.  1953 - Republic Act 911 : TC was created in
June 20, 1953 under the Office of the President.
This Act provided for a collegial body
consisting of a Chairman and two
commissioners.
 1956 - TC transformed into a division of the
Department of Finance.
 1957 – Congress enacted R.A. 1937(TCCP),
restoring the Tariff Commission as an
independent body under the supervision of the
of the Office of the President and headed by a
Commissioner and an Asst. Commissioner.

6.  1973 – Tariff Commission was converted into a
Collegial Body consisting a Chairman and two
Member Commissioners (P.D. No.1 known as
Integrated Reorganization Plan) and placed
under the administrative supervision of
NEDA.
 1999 – Aug 1999 Issuance of EO 143-
Instituting Effective Operational Mechanisms
and Strategies in the Tariff Commission.
 2008 - Approval of the Rationalization Plan
under EO No. 366 – Effecting the Latest
Pattern of the Tariff Commission.

8. CHAIRMAN AND TWO MEMBER COMMISSIONERS
Commission Secretariat
Research, Investigation &
Int’l Trade Analysis Service
(RITAS)
Finance, Management &
Administrative Service
(FMAS)
Commodities Studies
Division
Economics, Trade &
Industry Studies Division
Financial Studies Division
International
Trade
Studies
Division
Finance Management
Division
Administrative Division
Planning Management &
Information System
Division

9. Sec. 102. ABBREVIATIONS
• The Tariff Commission provides abbreviations
and symbols at the back of the TCCP-AHTN
Sec. 103. GENERAL RULES FOR
INTERPRETATION OF THE HARMONIZED
SYSTEM
• These are the guiding principles used by the
Tariff Commission for the Classification of
goods and in the issuance of Tariff Commodity
Classification Ruling pursuant to Sec. 1313(a) of
the TCCP.

10. Sec. 104 RATES OF IMPORT DUTY
• The Tariff Commission is tasked to
update the coding system to the latest
HS and AHTN Amendments and to
reflect the latest MFN and ATIGA rates
of import duty including “Column 7”
(ASEAN Member States Enjoying
Concession)
• Also to provide reference to Special
Laws affecting tariff rates.

11. SEC. 301. ANTI- DUMPING
INVESTIGATIONS
What is dumping?
- Export of a product at a price less than its normal
value.
- Form of price discrimination or differentiation
between two national markets

12. - Republic Act No. 8752 was signed on
August 12, 1999.
- It amended Sec 301 of TCCP, which
provides protection to a domestic
industry which is being injured or
likely to be injured, by the dumping
of products imported into or sold in
the Philippines.

13.  Conducts formal investigation and hold public
hearings to establish the 4 elements of dumping,
 Like product
 Price Difference
 Injury
 Causal Link
 Submit Report of Findings, whether favorable or
not, to the Secretary for the latter to issue a
Department Order imposing the definitive anti-
dumping duty

14.  JOINT ADMINISTRATIVE ORDER
NO.01 s.2000 - Implementing Rules and
Regulations of RA 8752
 TARIFF COMMISSION ORDER NO.01
– Revised rules and regulations to govern
conduct of investigation by the TC under
Section 301 of the TCCP, as amended by
RA 8752

15. SECTION 302. COUNTERVAILING
INVESTIGATIONS
- Trade counter-measure adopted by
government to offset any bounty or
subsidy given to exporters which is
not generally available to other
producers of the exporting country.

16. - Republic Act No. 8751 was signed on
August 7, 1999.
- It amended Sec 302 of TCCP, which
provides protection to a domestic
industry which is being injured or
likely to be injured, by subsidized
products imported into or sold in the
Philippines.

17.  Conducts formal investigation and hold public
hearings to establish the 4 elements of
countervailing, namely
 Like product
 Subsidy
 Injury
 Causal Link
 Submit Report of Findings, whether favorable or
not, to the Secretary for the latter to issue a
Department Order imposing the definitive
countervailing duty

18.  JOINT ADMINISTRATIVE ORDER
NO. 02 s.2000 - Implementing Rules
and Regulations of RA 8751

19. THE SAFEGUARD MEASURES
ACT
- It is an Act protecting local industries
by providing safeguard measures to
be undertaken in response to
INCREASED IMPORTS and
providing penalties for violation
thereof.

20.  Conducts formal investigation and hold public
hearings to establish the 4 elements required for
the imposition of general safeguard measure,
namely:
 Like product
 Increased imports
 Injury or threat thereof
 Causal Link
 Submit Report to the Secretary within 120
calendar days.
 If urgent, the Commission shall complete the
investigation and submit report within 60 days.

21.  JOINT ADMINISTRATIVE ORDER
NO. 03 s.2000 - Implementing Rules
and Regulations of RA 8800
 TARIFF COMMISSION ORDER NO.
00-02 – The internal Rules and
Regulations governing the conduct of
formal investigation by the Tariff
Commission pursuant to RA8800

22. Any interested party, including domestic
manufacturers, importers, customs brokers and
government agencies may file for TARIFF
MODIFICATION by accomplishing TC FORM
NO. 3 with filing fee of P5,000 per Tariff
Heading.
Sec 401 - Provides the legal basis by which the
President may
1. Change the level and form of import duties
2. Impose an import quota and ban imports and
3. Levy an additional duty on all imports.

23. Empowers the Commission to:
 Receive petitions for TARIFF MODIFICATION
from private sectors and fellow government
agencies;
 To conduct investigation and hold public
hearings on the merit of the petition;
 To submits its Report of Findings and
Recommendations to the NEDA to be
deliberated upon by the Tariff and Related
Matters (TRM) Technical and Cabinet
Committees;
 Prepare the implementing Executive Order
upon the final approval of the NEDA Board.

24. Sec 402 - Provides the legal basis by which
the President may enter into trade
agreements with foreign governments
and modify import duties and other
import restrictions as part of these trade
agreements.
Any interested party, including domestic
manufacturers, importers, customs brokers and
government agencies may file for REQUEST
FOR WITHDRAWAL/SUSPENSION OF
CONCESSIONS by accomplishing TC FORM NO.
4 with filing fee of P5,000 per Tariff Heading.

25. The Commission is mandated to conduct
consultations before the Philippines:
 Enters into any trade agreement
with any foreign government or
instrumentality thereof and
 Modifies import duties as are
required or appropriate to carry out
and promote foreign trade.

26.  The process is similar with Sec. 401
investigations with the
Commission’s Report of Findings to
be submitted to NEDA for
deliberation by the Tariff Related
Matters Committee
 The Commission prepares the
implementing Executive Order upon
final approval of NEDA Board.

27. - Rules and Regulations to govern the
conduct of Formal Investigation by
the Tariff Commission on THE
WITHDRAWAL AND/OR
SUSPENSION OF CONCESSION
UNDER SECTION 402 of the TCCP.

28. SEC.505 – Functions of the Commission
 Outlines the various functions of the TC,
such as to investigate: the administration
of tariff and customs laws, and the effects
of tariff on economic aspects.
SEC.505 – Assistance to the President
and Congress of the Philippines
 TC provides information and other forms
of assistance to the President and
Congress on evaluation of tariff and tariff
related matters..

29. Sec 1313 - A. Provides that when an article
imported or intended to be imported is not
specially classified in the Code, any interested
party may request the Tariff Commission in
writing to indicate the heading number under
which the article is or shall be dutiable.
- Tariff Commission issues Tariff Commodity
Classification Rulings. These classification
rulings are binding upon the BOC unless the
Secretary of Finance shall rule otherwise.

30.  TC FORM 1(For Import: Request for Tariff
Commodity Classification Ruling) or
 TC FORM 2 (For Export: Request for
Tariff Classification Opinion) The
applicant shall accomplish the Form and
submit in 3 copies, duly notarized.
 Attachments . The applicant shall submit
samples of product, brochures, technical
specifications, or chemical composition,
etc..

31.  Filing Fee. After the Commodity
Specialist has assessed that the required
documents are in order, the applicant
shall pay the Filing Fee of P 500.00 per
article.
 Release of Ruling. Under TCCP 1313 (a)
The Commission is given within 30 days
to comply with classification requests.

32.  If the applicant is not satisfied with the
ruling, he/she may appeal in writing to
the Tariff Commission:
 If ACCEPTED, a Revised Ruling is
issued.
 If REJECTED, the applicant still has the
option to go the Sec. of Finance for
decision.
If REJECTED, the applicant may bring
the case to the Court of Tax Appeal for
final decision.

33. Classification Rulings will be
revoked when there are
amendments to the
HS/AHTN Nomenclature.