[ BOC CUSTOMS MEMORANDUM CIRCULAR NO. 356-2003, November 07, 2003 ]
DUTY RATES ON FREQUENTLY USED SPARE PARTS FOR JEEPNEYS AND BUSES UNDER E.O. 243
Attention is invited to the covered tariff lines as enumerated in Annex "A"* thereof, providing for alternative duty rates per tariff line.
Duty rates marked with asterisk (indicating lower rates) shall only be applied if and when a shipment of subject articles is covered by the following:
1. Certificate of Accreditation from the Department of Transportation and Communications (DOTC) attesting, among others, that the importer/consignee is qualified to avail of the privilege under said EO; and
2. Import Permit from the Bureau of Import Services, Department of Trade and Industry (BIS-DTI), stating, among others, that the importer is authorized to import the specific articles listed/described therein.
In the absence of any of the two above-enumerated documents, the higher rate shall be applied.
For immediate implementation/compliance.
Adopted: 7 Nov. 2003
(SGD.) ANTONIO M. BERNARDO
Commissioner
* Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City