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Republic of the Philippines
Congress of the Philippines
Metro Manila
Eleventh Congress
Third Regular Session
Begun and held in Metro Manila, on Monday, the twenty-fourth
day of July, two thousand.
[REPUBLIC ACT NO. 9135]
AN ACT AMENDING CERTAIN PROVISIONS OF PRESIDENTIAL DECREE NO.
1464, OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE OF THE
PHILIPPINES, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of
the Philippines in Congress assembled:
SECTION 1. Section 201 of the Tariff and Customs Code of the
Philippines, as amended, is hereby further amended to read as
follows:
"SEC. 201. Basis of Dutiable Value. - (A) Method One.
?Transaction Value. - The dutiable value of an imported
article subject to an ad valorem rate of duty shall be the
transaction value, which shall be the price actually paid or
payable for the goods when sold for export to the Philippines,
adjusted by adding:
(1) The following to the extent that they are incurred by the
buyer but are not included in the price actually paid or
payable for the imported goods:
(a) Commissions and brokerage fees (except buying
commissions);
(b) Cost of containers;
? The cost of packing, whether for labour or materials;
(d) The value, apportioned as appropriate, of the following
goods and services: materials, components, parts and similar
items incorporated in the imported goods; tools; dies; moulds
and similar items used in the production of imported goods;
materials consumed in the production of the imported goods;
and engineering, development, artwork, design work and plans
and sketches undertaken elsewhere than in the Philippines and
necessary for the production of imported goods, where such
goods and services are supplied directly or indirectly by the
buyer free of charge or at a reduced cost for use in
connection with the production and sale for export of the
imported goods;
(e) The amount of royalties and license fees related to the
goods being valued that the buyer must pay, either directly or
indirectly, as a condition of sale of the goods to the buyer;
(2) The value of any part of the proceeds of any subsequent
resale, disposal or use of the imported goods that accrues
directly or indirectly to the seller;
(3) The cost of transport of the imported goods from the port
of exportation to the port of entry in the Philippines;
(4) Loading, unloading and handling charges associated with
the transport of the imported goods from the country of
exportation to the port of entry in the Philippines; and
(5) The cost of insurance.
All additions to the price actually paid or payable shall be
made only on the basis of objective and quantifiable data.
No additions shall be made to the price actually paid or
payable in determining the customs value except as provided in
this Section: Provided, That Method One shall not be used in
determining the dutiable value of imported goods if:
(a) There are restrictions as to the disposition or use of the
goods by the buyer other than restrictions which:
(I) Are imposed or required by law or by Philippine
authorities;
(ii) Limit the geographical area in which the goods may be
resold; or
(iii) Do not substantially affect the value of the goods.
(b) The sale or price is subject to some condition or
consideration for which a value cannot be determined with
respect to the goods being valued;
? Part of the proceeds of any subsequent resale, disposal or
use of the goods by the buyer will accrue directly or
indirectly to the seller, unless an appropriate adjustment can
be made in accordance with the provisions hereof; or
(d) The buyer and the seller are related to one another, and
such relationship influenced the price of the goods. Such
persons shall be deemed related if:
(I) They are officers or directors of one another? Businesses;
(ii) They are legally recognized partners in business;
(iii) There exists an employer-employee relationship between
them;
(iv) Any person directly or indirectly owns, controls or holds
five percent (5%) or more of the outstanding voting stock or
shares of both seller and buyer;
(v) One of them directly or indirectly controls the other;
(vi) Both of them are directly or indirectly controlled by a
third person;
(vii) Together they directly or indirectly control a third
person; or
(viii) They are members of the same family, including those
related by affinity or consanguinity up to the fourth civil
degree.
Persons who are associated in business with one another in
that one is the sole agent, sole distributor or sole
concessionaire, however described, of the other shall be
deemed to be related for the purposes of this Act if they fall
within any of the eight (8) cases above.
(B) Method Two. ?Transaction Value of Identical Goods. ?Where
the dutiable value cannot be determined under method one, the
dutiable value shall be the transaction value of identical
goods sold for export to the Philippines and exported at or
about the same time as the goods being valued. "Identical
goods" shall mean goods which are the same in all respects,
including physical characteristics, quality and reputation.
Minor differences in appearances shall not preclude goods
otherwise conforming to the definition from being regarded as
identical.
? Method Three. ?Transaction Value of Similar Goods. ?Where
the dutiable value cannot be determined under the preceding
method, the dutiable value shall be the transaction value of
similar goods sold for export to the Philippines and exported
at or about the same time as the goods being valued. "Similar
goods" shall mean goods which, although not alike in all
respects, have like characteristics and like component
materials which enable them to perform the same functions and
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