[ BOC MEMORANDUM CIRCULAR NO. 299-2000, July 25, 2000 ]
IODIZED SALT
"This refers to the letter of Health Secretary Alberto G. Romualdez (copy attached), requesting this Commission to review the tariff on iodized salt (HS Hdg. No. 2501.00 10) on the ground that the 2% differential between the rates of duty on industrial salt HS Hdg. 2501.00 90) at 3% and on iodized salt at 5% has caused misdeclaration for customs duties purposes.
Please be informed that the tariff on iodized salt was modified from 3% to 5% ad valorem by virtue of Executive Order No. 208 effective 15 March 2000. At the public hearing conducted on 13 November 1998 prior to the issuance of the said EO, the representative of the Bureau of Customs submitted that iodized salt is distinguishable from industrial salt and therefore not susceptible to misdeclaration.
Given the concern of the Health Department over the non-observance of RA 8172 (ASIN Law) arising from perceived misdeclaration of iodized salt as industrial salt, the Bureau may perhaps adopt more extra efforts and measures to address the "misdeclaration".
For your information and guidance.
Adopted: 25 July 2000
(SGD.) JULITA S. MANAHAN
Deputy Commissioner, Internal Administration Group