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\1.\:-;IL.\

EXECtlY"'"E ORDER NO. 2. CJ 9

GUmELmES A~D PROCEDURES FOR THE A V A~'IE~T BY CO~~IERCIALFISHERS OF THE T.~X .~'\ffi DUTY EXE~fPT ThIPORTA nON OF FISHINGVESSELS, EQUIP~IENT .-\..~D PAR.-\PHE&'i.-\LL\. .~W T.~X AND DUTY REBATESON FUEL CONSUMPTION PROVIDED FOR UNDER SECTION 35 OF REPL~UCACT NO. 8550, OTHERWISE K.."iOWN AS mE PHlLJPPLVE FISHERIES CODE OF1998

WHEREAS, Section 35 of Republic Act 8550, othe~ise known as "The Philippine FisheriesCode of 1998'J provides for incentives for commercial fishers to fish farther into the ExclusiveEconomic Zone (EEZ)~

WHEREAS, paragraphs b) and c) thereof provide:

"b ) commercial fishing vessel operators of Philippine registry shall enjoy a limitedperiod of ta.'{ and duty exemptions on the importation of fishing vessels not morethan five (5) years old, equipment and paraphernalia, xxx

c) commercial fishing operator of Philippine registry engaged in fisheries in the highseas shall be entitled to duty and ta."( rebates on fuel consumption for commercialfisheries operations. xxx"

WHEREAS, in order to encourage fishing vessel operators to fish farther in the EEZ andbeyond, these new incentives shall be granted in addition to incentives 'already available from theBoard of Investments (BOI) under the Omnibus Investment Code of 1987, Such incentives shallbe granted subject to exhaustive evaluation of resource and exploitation conditions in thespecified areas of fishing operations;

WHEREAS, Sections 104 and 401 of the Tariff and Customs Code of 1978 (Presidential DecreeNo. 1464), as amended, empower the President of the Republic of the Philippines, upon therecommendation of the National Economic and Development Authority, to increase, reduce, orremove existing protective rates of import duty, as well as to modify the form of duty

~~~~il~~J

2

"O\V. THEREFORE, I. JOSEPH EJERCITO ESTR-\DA. President of the Republic of thePhilippines, by virtue of the powers vested in me by law. do hereby order:

SECTION 1 The rul~s and regulations for (a) ta.'( and duty exemption on the importation ot~tishing vessels/boats, equipment, and paraphernalia and (b) ta.'( and duty rebates on fuelconsumption shall be in accordance with and as outlined in .-\.",~"EX "A" h~reof.

SECTION 2 The importation of articles specifically listed in .-\;.~N'EX "B" hereof, classifiedunder Section 104 of the Tariff and Customs Code of 1978, as amended, shall be accorded zeropercent (0%) ta.x and duty for a period of five (5) years from the effectivity of this ExecutiveOrder. Provided that the importation of said articles shall be accompanied by an Authority toImport (A TI) issued by the Maritime Industry Authority (M.J...RINA) and/or Certificate ofEligibility (CE) issued by the Bureau of Fisheries and Aquatic Resources (BF ,~).

SEcnON 3. The importation of articles specifically listed in AJ.~"EX "C" hereof, classifiedunder Section 1 04 of the Tariff and Customs Code of 1978, as amended, shall be accorded zeropercent (0%) tax and duty for a period of five (5) years from the effectivity of this ExecutiveOrder. Provided that such articles are not locally available of comparable quality, quantity andprice as determined by the Board of Investments through the issuance of a Certificate of Non-

Availability (CNA).

SEcnON 4. The Department of Agriculture, Department of Finance and Board of Investments,in consultation with concerned private sector and other government institutions shall conduct anannual review of the attached A.."\jNEXES ".t\, B & C" and shall report the findings of saidreview and recommend possible amendments to the President.

SECTION 5. ..:\11 presidential issuances, administrative rules and regulations, or parts thereof,which are inconsistent with this Executive Order are hereby revoked or modified accordingly.

SEcnON 6. This Executive Order shall take effect thirty (30) days following its completepublication in two (2) newspapers of general circulation in the Philippines.

DONE in the City of Manila, thisThousand.

in the year of our Lord, Two

P~1S LIBRARYBy the President:

/""~W'o..t(

RONALDOZAMORAExecutive Secretary

Received

~""""- -~~!~!_~~~:&~-;:\:::;.;::-~1~;:",~~~~. D t':" ,s,.i :..1~.,"" ','" a e~ -"-~"'-'~~-"

A.'i~EX "A"

l"IPLEME~TING Rl'LES A~D REGULA nONSFOR THE.-\. VAIL",IE~T OF THE T.-\.X A~D Dl'n EXEMPT L"IPORT.-\. nON OF

FISH~G V"ESSELS, EQl7IPMENT A~D P.-\R-\PHER.,"ALL-\.AND T.-\.X AND Dun REBATES ON FUEL CONSUMPTION

Rule IDEFINITION OF TER."IS

For purposes ot'this Executive Order (EO), the following terms are defined as:

1

Authority to Import -refers to a certificate issued by the Niaritime Industry Authority(Mo.\RINA), upon endorsement of BF.;.\R, to a qualified commercial fishing vessel operatorfor tax and duty-exempt importation of fishing vessels/boats covered in A.1~'N"EXES "B & C".

2. Certificate of Eligibility -refers to a certificate issued by the Bureau ot~ Fisheries andAquatic Resources (BF AR) to a qualified commercial fishing vessel operator for ta.x andduty-exempt importation of fishing equipment and paraphernalia covered in ...\i.~~"EX "B".

'"..>.Certificate of lVon-Availability (C1VA) -refers to a certificate issued by the Board ofInvestments (B01) to a qualified commercial fishing vessel operator verifying that aparticular article or articles covered under Ai"\fN'"EX "C" is/are not locally available ofcomparable quality, quantity and price. This certificate shall also serve as an authority toimport said article/s tax and duty-exempt.

4. Commercial Fishing Boat License (CFBL) -refers to a license/permit issued by BF AR forfishing vessel/boat Mth minimum capacities more than three (3) gross tons (GT) to be usedfor fishing operation in Philippine territorial waters/seas, exclusive economic zone, and in thehigh seas.

5 Commercial Fishing -refers to the taking of fishery species by passive or active gear fortrade, business or profit beyond subsistence or sports fishing, to be further classified as:

a) Small-scale commercial fishing -fishing with passive or active gears utilizing fishingvessels of above three (3) gross tons (GT) up to twenty (20) GT.

b) l\-ledium-scale commercial fishing -fishing utilizing active gears and vessels abovetwenty (20) GT up to one hundred fifty (150) GT; and

c) Large-scale commercial fishing -fishing utilizing active gears and vessels of more thanone hundred fifty (150) GT.

6. ('ommercitZ/ Fi.\"hing ~'e.\"sel Opertltor -refers to any person. enterprise. cooperative.

corporation of Philippine citizenship presently engaged in commercial fishing as defined in

~umber 5 above. duly registered with the Securities and Exchange Commission (SEC) or

other appropriate government institutions. as the case may be

£"t"c/usive Econ()mic Zt)ne (EEZ) -refers to an area beyond and adjacent to the territorialsea, which shall not extend beyond 200 nautical miles trom the baselines trom which thebreadth of the territorial sea is measured.

8. Fi.5hing vessel -refers to any boat, ship or other watercraft equipped to be used tor taking offishery species or aiding or assisting one (1) or more vessels in the performance of anyactivity relating to fishing, including, but not limited to preservation. supply, storage,refrigeration. transportation and/or processing.

q Fishing equipment anti parapllernalitl -refers to instruments, devices, tools, gadgetscarried or installed in a fishing vessel, used in the process of finding, attracting, catching,conveying, storing, preserving fishery species including but not limited to navigational andcommunication equipment; fishing gears such as hydraulic winches, hoist, fishing net,puretic power blocks; fishing lights; refrigeration system; power generators.

10. Fuel -refers to diesel oil or bunker fuel in its finished form ready for use to propelinternational fishing vessel, excluding lubricants and greases and other petroleum products.

General Arrangement Pltln of the Vessel -refers to the layout/plans of intormation as toships deck outlines derived from the hull form, as developed, and main waterlight transversebulkheads, properly positioned with reference with tloodable length.

12. High Seas -refer or apply to all parts of the sea that are not included in the exclusiveeconomic zone, in the territorial sea or in the internal waters of a State, or in the archipelagicwaters of an archipelagic State.

13. Integral parts of fishing vessel -rerers to items which are built into or protrude through, theship's hull. such as sea chests, bow thrusters. stern thrusters, 'Stabilizers, waterjet intakes.waterjet nozzles, tailshafts, rudder pintels and gudgeons. Integral parts are considered to havea direct affect on the water-tightness and structural integrity of the vessel.

14. Latest .\'unley report from the country of origin -refers to the latest report from the countryof origin after the examination or inspection of a ship or parts of its cargo or equipment todetermine its condition, responsibility for damage and disposition to be made.

15. Lease-Purcllllse Agreelnent -refers to an agreement for the lease of a foreign owned vesselto a Filipino citizen, qualified corporation or association for commercial fishing by a foreignperson, corporation or entity with the option granted to the lessee to purchase the vessel.

16. Not locally producetllavailahle -refers to not locally produced articles relative to quantity,quality, and price.

7 TlL~ and duty-t!.~empt importati(}n -refers to the bringing in of goods from the country oforigin through a normal business transaction process. wherein the payment of thecorresponding duties on the goods involved as well as the value added ta.x (V.-\ T) for the saidtransaction, are waiv.ed. In this case, the goods referred to are the fishing vessels, equipmentand paraphernalia.

18 T tL~ and duty rebate -shall mean a credit against ta.xes and duties equal to those actuallypaid in the purchase of fuel oil used in the commercial fishing operation, which shall beevidenced through the issuance of a Ta.x Credit Certificate by the Department of Finance(DOF) One Stop Shop Ta.x Credit and Duty Drawback Center.

19 Valid Certificate of Vessel's Registry from the Country of Origin -a valid document issuedby the government establishing the nationality and ownership of a vessel.

Rule II

TA.~ .~ND DUTY-EXEMPT IMPORT.~TIONOF FISHING VESSELS, EQUIPMENT .~ND PAR~PHERl~ALIA

Section 1. Covered Articles

A.

The tax and duty-exempt importation under this EO shall cover the following:

) Articles listed in ..:\..~X "B" of this EO, subject to the completion of the requirementsas provided for under Section 4 hereof

2) Articles listed in k"fi\4"EX "c" of this EO, subject to BOI's certification stating that anarticle to be imported is not locally available of comparable quality, quantity and price.

3) Fishing vessels/boats covered under A.NNEXES "B & C" of this EO shall be not morethan five (5) years old.

The importation of articles shall be subject to all existing import rules, regulations, andrequirements, as the case may be.

B

S ..,

echon _. Covered Enterprises

All commercial fishing vessel operators of Philippine registry as defined in Number 6 of Rule Ihereof are eligible to avail of the ta.x and duty incentives provided for herein.

Section 3. Period of Exemption

The tax and duty exemption may be availed of within five (5) years from the date of theeffectivity of this EO.

A.

6

B Imported articles already in transit when the incentive is still eff~ctive but will arrive atany Philippine port ",,'hen the period of incentive has already expired, shall be grantedwith tax and duty ~xemption Provided that, The corresponding letter of credit has beenopened prior to or during the day of expiration of the effectivity of the EO

Procedures for the Availment of Tax and Duty ExemptionSection ~.

A. Fishing vessels/boats and its integral parts

1) A qualified commercial fishing vessel operator shall file the following documents tothe BF..\R in order to avail of the ta.x and duty-exempt importation of fishingvessels/boat listed in .-\i~'"NEXES "B & C"

a) Application letter/request;b) Commercial Fishing Boat License (CFBL) or in the case of a newly formed

fishing company:

2.

Latest business registration issued by SEC, CDA, DTI, and Municipal LGUs,as the case may be; andIn the case of newly formed corporation or cooperatives, By-Laws or Articlesof Incorporation.

c) In the case of a cooperative or corporation:

1 Duly notarized resolution of the company's Board of Directors, certified bythe Board Secretary, authorizing the filing of the application and designatingthe authorized representative to represent the company;Latest certificate of good standing showing the current list of directors/officersof Company Seal of Business Registration of the registered owner~ andDuly notarized/authenticated Power of Attorney of Board Resolutionauthorizing the signatory to the Memorandum of Agreement to act as such inbehalf of the registered owner.

3

d) Valid Certificate of Vessel's Registry from the country of origin;e) General arrangement plan of the vessel;t) Latest survey report from the country of origin;g) Sworn statement that the vessel to be imported is for the exclusive use of the

importing enterprises;h) Any of the following; and:

12.

3

Valid Memorandum of Agreement/Lease-Purchase Agreement; orPro-forma Invoice or Purchase Order; orDeed of Sale.

In the case of fishing vessel/boat covered under Ai"JNEX "C", Certificate of Non-Availability issued by Bal.

i)

BF .-\R shall revie\.. ::lnd process applications tor ta.x and duty-tree importationpro..ided that tht: required documents under Section -+ .-\ of this Rule are complete and

in order Based on the documents submitted, BF AR shall determine whether theapplicant is a qualitied tishing vessel operator and subsequently issue an endorsementtogether 'ith the documents reterred in Section -+ .-\ of this Rule to \L.-\RIN.-\ withinthree (3) working days from the date of receipt, stating therein its tavorableendorsement tor the tax and duty-exempt importation ot'the fishing vessel/boat,

"'\

3) Only upon receipt of BF AR's endorsementabove. \l.-\RfNA shall evaluate the seaAuthority to Import (A TI) to the applicantBF ARls endorsement) to Department of Fi(3) working days. The Administrator or hissignatory to the Authority to Import.

B. Fishing equipment and parapherna/ill covered unl/er AiViVE.,.Y "B"ve.\"selslboats

e"t"cluding fishing

1) A qualified commercial fishing vessel operator shall file the following documents toBF..\R in order to avail of the tax and duty-exempt importation of fishing equipment andparaphernalia listed in .-\.1"INEX "B ":

a) Application letter/request;b) Commercial Fishing Boat License (CFBL);c) Pro-forma Invoice from prospective foreign supplier or Purchase Order of an

enterprise to a foreign supplier; andd) A sworn statement that the articles to be imported are for the exclusive use of the

importing enterprise/applicant.

2) BF AR shall review and process the application. provided that the required documentsunder Section 4 A of this Rule are complete and in order and shall issue a Certificate ofEligibility (CE) and torward a copy to oaF within three (3) working days from the dateof receipt of the application/request. The BF,~ Oirectqr or his/her duly authorizedrepresentative shall be the signatory to the CEo

"

Fi.'ilting ve.5.5el.'iIb()ats, equiplltent and p ar(zp It ern alia c()vered under ,4iViVE,,'(' "c"

c.

) A qualified commercial fishing vessel operator must first secure a Certificate of Non-Availability (CNA) from the Board of Investments (BOI) in order to avail of the tax andduty-exempt importation of fishing equipment and paraphernalia listed in Al'\INEX "C",For this purpose, a fishing vessel operator must submit to BOl the following documents:

a.b.

Application letter/request;CFBL;Pro-forma Invoice from prospective foreign supplier or Purchase Order of an

enterprise to a foreign supplier; andA sworn statement that the articles to be imported are for the exclusive use of the

importing enterprise. A

d.

with the suppol1ing documents mentionedwol1hiness of the ,,-essel and issue anand shall torward a copy (with a copy ofnance

(OOF) Revenue Ot1ice within threeduly authorized representative shall be the

8

..,-, Based on the documents submitted. BOl finds that the article to be imported is not locally

produced of comparable quantity, quality and price, the Bar shall issue a C~ificate of~on-Availability (C~A) for ta.,< and duty-exempt importation and tor.vard a copy to DOFR~venue Office within ten (10) working days from the date of receipt of the applicationwith supporting documents. The BOl Executive Director or his duly authorizedrepresentative shall sign the C~A.

3) In the case ot' fishing v"esselS/ooats covered under .-\.~'NEX "C", however, the importingcommercial fishing vessel operator issued with C~A is still subject to the requirementsand procedures provided under Section 4 A of this Rule.

Section 5.

Arrival

and release of shipment

A.

Upon arrival of the articles covered under .~~XES lIB or C" at any of the Philippine ports,the importer shall submit the corresponding ATI, CE, or CNA including its correspondingdocuments referred in Section 4 of this Rule, as the case may be, to DOF Revenue Office forprocessing and evaluation.

B The OOF Revenue Office shall subsequently issue an endorsement to the BOC Ta.x ExemptDivision for the release of the tax and duty-exempt articles within three (3) working daysfrom the date of receipt of request/application submitted by the importing fishing vessel

operator.

c Upon receipt of the DOF's endorsement, the BOC Tax Exempt Division shall forward thesame to the Collector of Customs at the concerned port.

D.

The Customs Collector shall then instruct the release of the imported fishing vessel,equipment and/or paraphernalia.

E.

The BOC shall then release the imported vessel upon completion of the requirements anddocuments within 5 working days.

Rule rnT.c\.X AND DUTY REBATE ON FUEL CONSUMPTION

Section 1. Covered Enterprises

.~l commercial fishing vessel operators of Philippine registry engaged in fishing in the high seasas defined in Number 12 of Rule I are eligible to avail of duty and ta."{ rebates on fuelconsumption being granted under Section 35 of Republic Act No. 8550 otherwise known as ThePhilippine Fisheries Code of 1998.

9

Covered Fuel ConsumptionS ..,ectlon ..

Ta."(es and duties paid on fuel J.S defined in No lO of Rule I and consumed by coveredenterprises tor their commercial fishing operations. shall be eligible tor ta."( and duty rebates.provided the fuel involved is consumed within one ( 1) year from the date of purchase

Section 3. Documentation Requirements

A commercial fishing vessel operator operating in the high seas availing of the fuel oil ta.x andduty rebates must submit the following documents to the Department of Finance (DOF}-O~'E -

STOP-SHOP T .-\.X CREDIT .~~-n DL iY DRAWBACK CENTER:

A.

Inspection of Vessels for high seas water issued by MARINA (certified true copy by

MARINA);

B. Commercial Fishing Boat License issued by BF ..-\R~

C. Notarized Certificate of Fuel Loaded issued by BOC Customs Inspector;

D Documents as proof of fue! consumed;

1 Certification under oath of commercial fishing vessel operator the average fuel oilconsumption of the subject vessel for a given period of time indicating therein thefollowing information:a. Name of fishing vessel and its registry number;b. Quantity of fuel oil bought;c. Invoice Number; andd. Date and place of delivery;

2) Certification under oath of the Chief Engineer as attested by the Skipper/Captain as tothe total fuel oil consumed for the duration of the fishing expedition~

3) A sworn statement attesting that the distance/areas reflected in the attached copy ofthe portion of the logbook of the vessel indicating therein the areas in longitudes andlatitudes scales based on international standard maritime chart/map are the actualareas/distance traveled by the subject fishing vessel.

E.

Documents as proof of fuel purchased; and

1) Original copy of sales invoices, official receipts2) Bunkering fuel permit issued by the Office of the Customs Collector or the Port

Operations Division of the Bureau of Customs, as the case may be.3) Certification under oath from the fuel company attesting to the payment of customs

duties and excise taxes.

Documents

as proof of fuel oil deliveredF

1) C ~rtification under oath by the Captain or' the ship relative to the quantity and amountof fuel delivered on board.

2) Certification under oath by the owner/operator of the vessel relative to the quantityand amount ot' fuel delivered on board.

3) Certification under oath by the Oil companies/Fuel suppliers as to the actual deliveryof fuel on board.

Section.$.

Procedures for the availment of tax and duty rebate on fuel consumption

The applicants for ta.x and duty rebate shall file the documents referred in Section 3 of thisRule together with an accomplished Claimant Information Sheet (CIS) to the DOF- ONE-STOP SHOP T A..X CREDIT Ai'ffi DulY DRAWBACK CENTER and shall pay a non-refundable filing fee to the DOF-CENTER. The filing fee can be paid in cash or in manager,cashier or company check.

A.

The application will be checklisted within five (5) working days as to completeness of thedocuments. Once the documents submitted are complete, a claim stub shall be issued to theclaimant. The Claimant shall again pay a non-refundable processing fee to the DOF-CENTER. Also the processing fee can be paid in cash or in manager, cashier or company

check.

B

Subsequently, a ta.,< credit certificate corresponding to the amount of the approved rebatesshall be issued within thirty (30) working days., after the issuance of the claim "stub, subject tothe

DOF-CENTER's policies, rules and regulations, and other applicable laws governing the

issuance of tax credits.

c.

Section 5. Transferability of Tax Credit Certificate

The fuel tax credit certificates issued under this EO shall be transferable only to fuel oilcompanies where the commercial fishing vessel operator sourced the fuel consumed in theircommercial fishing operations in the high seas.

Rule IVPENAL PROVISION

Any person who will make any fraudulent claim under the Act, regardless ofwhether or not a ta.,< incentive has been granted, shall, in addition to otherpenalties provided by law, shall be punished in accordance with the governingprovisions under Title x, Statutory Offenses and Penalties of the NationalInternal Revenue Code of 1997

Section 1.

S ...,ectlon -. Furthermore, all ta.'{ and duty-exempt importation pursuant to these rules andregulations when sold, transferred or disposed ot"to non-exempt persons/entities.shall be liable to pay tWice the amount ot"ta.'{es and duties waived or subject sucharticles to compensation and/or seizure in accordance with the provisions ot"theTarit"f and Customs Code, as amended. Civil penalties such as payment ofsurcharge and interest shall be imposed pursuant to Sections 7.48 and 249 of theNational Internal Revenue Code, as amended.

A:'l~EX "B"

LIST OF FISHL~G ""ESSEL. FISHER'" EQl-IP'IE~T A~D PAR-\PHER"'t'ALL-\ELIGffiLE FOR T.-\..X A~D Dl"n"-FREE I'IPORT.-\ TION FOR FI"""E (5) YE.-\RS

t:-luthority to Import must he ~'ecllredjrom ."L-lR1.\I~-t and or (~t!rt~ficate of EligIbility mu.\'t be

secured from BF.-lR),'"

B.S.CODE-

PRODGCT DESCRIPTIONHE."D~GNO.

73.26

84.08

84.0984.13

I ShiP ~ rudder. of steel7326.90108408.1000 .I ~1arine PJ_OpulSlOn en~i~es-

1

Pans of marine propulsIon ~~g!nes8409.99 00

8413.6000

8413.7010

Other reciprocating positive displacement pumps for hydraulicequipment .

Other rotary positive displacement pumps for hydraulic

equipmentCentrifugal brine water pumps, single stage, single suction,horizontal shaft type suitable for belt drive or direct coupling(except pumps with shafts common with prime mover)Other centrifugal pumpsOther pumps for liquid (e.g. hydraulic pump)Parts of pumps of subheading nos. 8413.50 00, 8413.60 00,8413. 7~)0, 8413.7090 anAffi3.81 00

84.14 Compr~ssors ofa kind used in refrigerating equipmentIOther aIr compressors

Parts ofHdas. 8414.3000 and 8414.80 00Heat exchan,g~~-84.1984.21

8414.30008414.80008414.90008419.50908421.2100

84.25

8425.31

008425 39 00

~fachinery and apparatus for filtering or purifying water (waterdessalinator)Winches powered by electric motorOther winches

84.79

84.83

8479.8900 Ice crushers with accessories

8483.1000

8483.4000

Propeller shafts (including cam shafts and crank shafts) andcranksGears and gearing, other than toothed wheels, chain sprocketsand other transmission elements presented separately; bailorroller screws; gear boxes and other speed changers, including!Q!:9~_~nyerters

84.8585.02

Shios' or .Q~p!.2.Pellers an~ blades therefor8485.10008502.1200

8502.13008503.0000

Marine generating sets of an output exceeding 75 kV A but not:exceeding 375 kV A !Marine generating sets of an output exceeding 375 kV A !Parts of marine ge~~~ting sets of an ou~P.ut. e~c~d~ _7 ~ k ~ A_'85.03

8413.70908413.81008413.9190

13

85251000 I Transmis~ion appar.at.us other than apparatus for radio-:, broadcastIng or teleVIsIon I

Transmission apparatus incorporating reception apparatus ~

Radar apparatus IRadio na vigational aid apparatus (e. g. radio buoy, global i

, positionin~ syste~~er marine electronic equipment) --~

8525

3525 :0008516 85:6.1000

85:6.91 00

89.07-

90.148902.0010 I FishinQ ~~ 40 GT and ab~901410009014.8000

Direction finding compasses~cannin~ sonar ~shfinders

94.05 9405.4090 Other electric lamps and lighting fittings (e.g. underwater

lights) --

A~~EX '.C"

LIST OF FISHI~G "'ESSEL. EQl'IP'IE~T A~D PAR-\PHER'l:ALl-\ ELIGffiLE FORT.-\.X A~D Dljn' EXE'IPT l"IPORTATION FOR FWE (5) YEARS

(('t!!:c~a~t'."'Oll-.-!vallabllity mll~t be se(.~uredfrom SO/)HEAD L,," GNUi\tIBER

32.08

i H.S. CODE; PRODUCT DESCRIPTION ;

, 3108 10 90 i Paints and varnishes based on polyester !

I 3:08.2090 i Paints and varnishes based on acrylic or vinyl polymers i

I 3208.90 00 I Paints other than those based on 01 ester 7 ac lic or ¥in 1 01 mers I

i 39.26 1 39269020 I Fishing floats I

Purse

seine fishing nets (complete)56.08

5608

00

72.07 7207.2090! ABS Steel lates !1vlS Steel lates73.04 7304.2900 Steeltu!Jes and piRe~ ~73.05 Stainless steel pipes and tubes

Oth~~~~jpes and tubes

j~se

.~e73.12

7305.31

107305.31 90

73.15 I .;\lIoy chains

Zinc, anode not alloyed containing by weight 99.990/0 or more of zincZinc, not alloyed containing by weight less than 99. 99%of zinc

85.01

8501.3300

8501.34008501.51 00

8501.5200

8501.5300

8501.61008501.6200

I

Universal AC/DC motors of an output exceeding 37.5WOther DC motors/generators of an output not exceeding 750W

II Other DC motors/generators of an output exceeding 750 W but notexceeding 75 KW '

! Other DC motors/generators of an output exceeding 75 KW but notexceeding 375 KWOther DC motors/generators of an output exceeding 375 KWAC motors, multi-phase of an output not exceeding 750 W

I AC motors, multi-phase of an output exceeding 750W but notexceeding 75 KWAC motors, multi-phase of an output exceeding 75 KWAC generators (alternator) of an output not exceeding 75 kV AAC generators (alternator) of an output exceeding 75 kV A but notexceeding 375 kV A

~

8501.6300 I AC generators (alternator) of an output exceeding 375 kV A but notexceeding 750 kY AAC generators (alternator) of an output exceeding 750 kV A8501.6400

ASA attraction Ii ht with batte as a source ofenerFishing vessels above 3 GT but below 40 GTSkiff boatsLight boats j

85.13

89.05

Authority To Import must be also secured from I\IL'.\RIN A as provided for under Section4 A i) of Rule II.

le

cables