WHEREAS, Resolution No. 050-2004, dated 25 March 2004, the NTA Board of Directors approved the Rules and Regulations Governing the Exportation and Importations of Leaf Tobacco and Tobacco Products and granted the NTA Management the authority to negotiate with the concerned exporters and importers to be imposed thereon;

WHEREAS, pursuant to Executive Order Nos. 159 and 197, which authorizes all government agencies to revise their fees to at least recover the actual cost of services rendered, there is a need to categorized the exportations and importations of tobacco commodities and amend the fees as aforementioned;

WHEREAS, a series of consultations had been conducted with all the stakeholders of the Philippine tobacco industry, thus, it is deemed proper and timely to start the implementation of the categorization of tobacco exportations and importations and revision of fees to be assessed.

NOW, THEREFORE, for and in consideration of the foregoing premises and by virtue of the powers conferred into the NTA, the following amendments to Section 12 (B), Article V of the Export/Import Rules and Regulations, are hereby adopted for the information and guidance of all concerned, to wit:

SECTION 1. Section 12 (B), Article V of the Export/Import Rules and Regulations is hereby amended to read as follows: 

œSection 12. Monitoring, Regulation, Supervision and/or Evaluation of the Commodity. - x x x

B. Unmanufactured and wholly and/or partially processed leaf tobacco (in conventional cargo, packed in bobbins boxes, bags, sacks, crates, etc.)

1. Export (Non-Domestic Cigar/Cigarette Manufacturers)    PhP0.10, per net kilo

2. Import (Non-Domestic Cigar/ Cigarette Manufacturers)

a. Raw Tobacco Leaf/Materials                                     PhP1.00, per net kilo

b. Partially Processed/
Cutrags/Cutfillers/ Expanded Stems/and
Other Materials                                                             PhP3.00, per net kilo

SECTION 2. Effectivity and Miscellaneous Provision. This Memorandum Circular shall take effect fifteen (15) days after its publication in a newspaper of general circulation and filing with the Office of the National Administrative Register (ONAR).

For the guidance and compliance of all concerned.

By Authority of the NTA Board of Directors:

(SGD.) CARLITOS S. ENCARNACION
  Administrator and Vice Chairman of the NTA Governing Board