The Bureau of Customs (BOC) has amended interim guidelines on the implementation of the Rice Tariffication Law or Republic Act No. 11203, specifying the tariff heading of rice imports covered under the law and the tariff rates for such.
The new guidelines are contained in a memo dated April 26 and signed May 6 by Customs commissioner Rey Leonardo Guerrero. The memo follows another dated March 5 covering interim guidelines on the implementation of RA 11203.
Under the latest BOC memo, tariff rates for all rice importation falling under tariff heading 1006—except for most-favored nation (MFN) rate of rice in the husk (paddy or rough suitable for sowing under Harmonized Commodity Description and Coding System (HS Code) 1006.10.10—from countries in the Association of Southeast Asian Nations that are duly covered by a Certificate of Origin Form D (ASEAN) will carry the ASEAN Trade in Goods Agreement rate of 35%, whether in-quota or out-quota.
For rice originating from non-ASEAN countries, the in-quota tariff rate or MFN rate is 40%, except for shipments under the ASEAN-China Free Trade Agreement, the rate of which is 50%. Out-quota rate or MFN rate for non-ASEAN originating rice importation is also 50%.
BOC noted that the Philippine Tariff Finder of the Philippine Tariff Commission has been updated to reflect the applicable rates under RA 11203.
Rice imports were liberalized under RA 11203, which took effect on March 5. Quantitative restrictions were replaced by tariffs.
Last April, Joint Memorandum Circular No. 01-2019, the law’s IRR, was finally signed by the National Economic and Development Authority, Department of Agriculture (DA), and Department of Budget and Management. Under the circular, concerned government agencies such as BOC as well as the Bureau of Plant Industry (BPI) of the DA no longer require from importers the National Food Authority permit, license, or registration for trade and importation of rice. The sanitary and phytosanitary import clearance from BPI is now the only requirement to import and trade rice.
