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4. 4 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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6. 6 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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8. 8 Hdg. No. AHTN Code 2012 DESCRIPTION Rate of Duty (%) ASEAN Member States Enjoying Concession MFN ATIGA 2012- 2013 2014- 2015 (1)(2)(3)(4)(5)(6)(7) 84.01Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation. 8401.10.00- Nuclear reactors330Except LA. 8401.20.00- Machinery and apparatus for isotopic separation, and parts thereof 330Except LA. 8401.30.00- Fuel elements (cartridges), non- irradiated 330Except LA. 8401.40.00- Parts of nuclear reactors330Except LA.

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10. 10 FTAs do not award tariff benefits to all goods. To qualify for preferential tariffs, goods must be (Philippine) originating. Rules of Origin An objective set of criteria set up to determine a product’s originating status.

11. AHTN 2012DESCRIPTIONFTAMFN RATE, %FTA RATE, %PSR 0803.90.00 (PH rate: MFN – 15% PJEPA – 0 AJCEPA – 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 Top traded products between Japan and Philippines 11

12. AHTN 2012DESCRIPTIONFTAMFN RATE, % FTA RATE, % PSR 4418.10.00 (PH rate: MFN – 5% PJEPA – 0 AJCEPA – 0) Windows, French- windows and their frames Japan AJCEPA PJEPA 0 0000 CTH Top traded products between Japan and Philippines 12

13. AHTN 2012DESCRIPTIONFTAMFN RATE, % FTA RATE, % PSR 4418.90.10 (PH rate: MFN – 5% PJEPA – 0 AJCEPA – 0) Cellular wood panels Japan AJCEPA PJEPA 5 0000 CTH Top traded products between Japan and Philippines 13

14. AHTN 2012DESCRIPTIONFTAMFN RATE, % FTA RATE, % PSR 8544.30.12 8544.30.13 8544.30.14 8544.30.19 (PH rate: MFN – 15/30 PJEPA – 8/S AJCEPA – 8/15/30) Wiring harnesses for motor vehicles Japan AJCEPA PJEPA 0 0000 RVC (40) or CTH Top traded products between Japan and Philippines 14

15. 15 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”.

16. 16 TARIFF CLASSIFICATION RULINGS  Section 1313a of the Tariff and Customs Code TC Form 1 (Imports) TC Form 2 (Exports)  Forms downloadable at TC Website Submit accomplished form, together with samples, technical brochures (description, function, composition, etc.)  Filing Fee (P300.00 per article)

17. 17 Accomplished TC Form 1 Advance Ruling issued

18. 18 TARIFF COMMISSION 5 th Floor Philippine Heart Center, East Avenue, Diliman, Quezon City Tel. (+632) 926-8731 Fax (+632) 921-7960 Website: www.tariffcommission.gov.phwww.tariffcommission.gov.ph Email/s: info@tariffcommission.gov.ph

19. 19 Thank you!!