the importance of knowing the correct tariff classification of products

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Section II Vegetable Products

Chapter 8 Edible fruits and nuts; peel of citrus fruit or melons

Heading 08.03 Bananas, including plantains, fresh or dried 0803.10 - Plantains 0801.90 - Other

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Section II Vegetable Products

Chapter 8 Edible fruits and nuts; peel of citrus fruit or melons

Heading 08.03 Bananas, including plantains, fresh or dried 0803.10.00 - Plantains 0801.90.00 - Other

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Hdg. No.

AHTN Code 2012

DESCRIPTION

Rate of Duty (%)

ASEAN

Member

States

Enjoying Concession

MFN

ATIGA2012-2013

2014-2015

(1) (2) (3) (4) (5) (6) (7)

84.01 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.

8401.10.00 -  Nuclear reactors 3 3 0 Except LA.

8401.20.00 -  Machinery and apparatus for isotopic separation, and parts thereof

3 3 0 Except LA.

8401.30.00 -  Fuel elements (cartridges), non-irradiated

3 3 0 Except LA.

8401.40.00 -  Parts of nuclear reactors 3 3 0 Except LA.

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• FTAs do not award tariff benefits to all goods.•To qualify for preferential tariffs, goods must be (Philippine) originating.

Rules of OriginAn objective set of criteria set up to determine a

product’s originating status.

AHTN 2012 DESCRIPTION FTA MFN RATE, % FTA RATE, % PSR

0803.90.00

(PH rate: MFN – 15% PJEPA – 0AJCEPA – 8)

Bananas, fresh or dried

Japan AJCEPA

PJEPA 

20 / 25 / 3

15.5 / 22.7 / 0

5.5 /9.1 /10.9/19.1 /

0

CC

CC

Top traded products between Japan and Philippines

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AHTN 2012 DESCRIPTION FTA MFN RATE, %

FTA RATE, %

PSR

4418.10.00

(PH rate: MFN – 5% PJEPA – 0AJCEPA – 0)

Windows, French-windows and their frames

Japan AJCEPA PJEPA 

000

CTHCTH

Top traded products between Japan and Philippines

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AHTN 2012 DESCRIPTION FTA MFN RATE, %

FTA RATE, %

PSR

4418.90.10

(PH rate: MFN – 5% PJEPA – 0AJCEPA – 0)

Cellular wood panels

Japan AJCEPA PJEPA 

500

CTHCTH

Top traded products between Japan and Philippines

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AHTN 2012 DESCRIPTION FTA MFN RATE, %

FTA RATE, %

PSR

8544.30.128544.30.138544.30.148544.30.19

(PH rate: MFN – 15/30 PJEPA – 8/SAJCEPA – 8/15/30)

Wiring harnesses for motor vehicles

Japan AJCEPA

PJEPA

00

0

RVC (40) or CTH

RVC (40) or CTH

Top traded products between Japan and Philippines

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How can you avail of these incentives?

1.Know the correct AHTN heading of your product.

2. Verify if the product is offered under FTAs.

3. Compare the tariff rates under MFN and FTA.

4. Check the “Product Specific Rules or PSR”.

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TARIFF CLASSIFICATION RULINGS

Section 1313a of the Tariff and Customs CodeTC Form 1 (Imports)TC Form 2 (Exports)

Forms downloadable at TC WebsiteSubmit accomplished form, together with

samples, technical brochures (description, function, composition, etc.)

Filing Fee (P300.00 per article)

17Accomplished TC Form 1 Advance Ruling issued

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TARIFF COMMISSION5th Floor Philippine Heart Center,

East Avenue, Diliman, Quezon City

Tel. (+632) 926-8731Fax (+632) 921-7960

Website: www.tariffcommission.gov.phEmail/s: info@tariffcommission.gov.ph

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Thank you!!Thank you!!