Table 56. Taxes and Duties Waived under Special Tax Incentives Laws, Customs and Tariff Division.xlsx

	A	B	C	D	E	F	G	H	I	J	K	L	M
1	TABLE 56. -TAXES AND DUTIES WAIVED UNDER SPECIAL TAX INCENTIVES LAWS (New format)												Preliminary, subject to change (as of 24 April 2024)
2	CUSTOMS AND TARIFF DIVISION - REVENUE OPERATIONS GROUP, DOF
3	CY 2013-2022
4	(In Million Pesos)
5
6		IMPORTATION CLASSIFICATION	LEGAL BASIS	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022
7

8		Importation of aircraft/engine	R.A 9337 Sec.109(S)	-	284	243	191	2,114	-	-	-	-	-
9		Packaging materials	Section 105 (M) TCCP	4	37	4	22	53	9	8	8	5	7
10		Importation for testing, evaluation, and demonstration purposes	Section 105 (Q) TCCP	11	18	69	173	15	28	17	2	10	8
11		Importation for exhibition and similar events	SECTION 105 (I) TCCP	98	82	105	27	282	443	128	34	20	40
12		Return shipments	SECTION 105 (T) TCCP	90	106	12	206	729	448	39	26	15	59
13		Return shipments after repairs abroad	SECTION 105 (X) TCCP	28	78	34	1,299	35	48	61	36	46	61
14		Re-process	SECTION 105 (D) TCCP	10	15	33	3	11	23	62	45	41	41
15		Importation for film-making	SECTION 105 (J) TCCP	0.3	0.5	-	1	3	15	2	0.4	3	5
16		Aircraft / vessel	SECTION 109 (T) NIRC	-	-	-	-	-	2,212	1,228	556	318	94
17		Foreign registered vessel	Sec. 105(w)	0.02	-	-	-	-	-	-	-	-	-
18		PAGCOR	P.D. 1869	1,151	859	2,889	436	877	1,114	1,210	589	458	702
19		Globe Telecom Inc.	R.A. 7229	213	334	194	81	390	282	305	179	387	413
20		MARINA Recommended Importations	RA9295	426	545	-	-	-	-	-	-	-	-
21		Importation of Aircraft parts and spare parts (w/ congressional franchise)	SECTION 105 (U), SECTION 109 (T) NIRC	9,069	7,038	1,054	3,078	10,318	23,909	11,937	4,556	4,854	10,404
22		Importation of Aircraft Supplies (w/ congressional franchise)	SECTION 105 (U), SECTION 109 (U) NIRC	-	-	-	-	-	11	25	123	7	30
23		Importation of Aircraft Supplies (w/ congressional franchise)	SECTION 105 (U) TCCP	-	-	-	-	-	1	4	3	0.4	1
24		San Miguel Aerocity Inc.	Section 16 of R.A. No. 11506	-	-	-	-	-	-	-	-	314	7,002
25		TIEZA	Section 86 (c) of Republic Act No. 9593 - Capital investment and equipment of RTEs	-	-	-	-	-	5	-	-	-	-
26		OTHERS	Non-TES	-	-	-	-	-	-	-	-	-	-
27
28		TOTAL		11,100	9,397	4,637	5,515	14,826	28,548	15,025	6,156	6,480	18,866
29
30	Notes:
31	i. R.A. No. 9337, Section 109 (s) was already amended by Section 109 (t) of NIRC.
32	ii. R.A. No. 9295 has already expired.
33	iii. Section 86 (c) of Republic Act No. 9593 - Capital investment and equipment of RTEs (TIEZA) was already under Mabuhay Lane.
34	iv. The adjustment in the report of CTD for C.Y. 2013 onwards is the result of applying a uniform 3% rate of duty across all imports.
35	· FVOI = Transaction Value
36	· Duties = FVOI x 3% merely assumed rate of duty across all imports, kindly refer to specific tariff rate for the exact duty values.
37	· VAT= (FVOI + Duties) x 12%
38	· Total Foregone Revenue = Duties + VAT
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