Part 2:

SPECIAL DUTIES
Sec. 301 (DUMPING DUTY)
- UNGSOD, AYESHA ERIKA
Sec. 302 (COUNTERVAILING DUTY)
-TORIO, JAYRAH MAY
Sec. 303 (MARKING OF IMPORTED ARTICLES AND
CONTAINERS)
-VIGO, SOPHIA
Sec. 304 (DISCRIMINATION BY FOREIGN COUNTRIES)
-SARMIENTO, MONICA

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
a. A specific kind or class of foreign article is being
imported into, or sold, or is likely to be sold in the
Philippines AT A PRICE LESS THAN ITS FAIR
VALUE and the importation of w/c might injure, or
retard the establishment of ,or is likely to injure, an
industry producing like goods in the Philippines

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
b. The Commission, upon receipt of the advice from
the Secretary shall conduct an investigation to:
1. VERIFY
FV shall be its home consumption price,
EXCLUDING internal excise tax.

SPECIAL DUTIES

 If the FV of an article cannot be determined,

i. If the home consumption price is unreliable, or if the

quality of like to similar articles sold by the producers for
home consumption is negligible in relation to the quality
sold for exportation to the countries other than the
Philippines as to be an inadequate basis for comparison,
then the FV of the article SHALL BE BASED FROM THE
EXPORT PRICE OF THE LIKE ARTICLES sold to
countries other than the Philippines.

SPECIAL DUTIES

ii. If the country of export is a state-controlled economy, then the

FV of like articles shall be the home consumption price of the like
articles in a proxy country at the same stage of economic
development which is a proven or established competitive
producer of article under consideration.
iii. In case where products are not imported directly from the
country of the origin but are exported to the country of
importation from an intermediary country, the FV shall be the
home consumption in the country of origin or the country of
export whichever is HIGHER.

SPECIAL DUTIES

iv. If the FV of such or like articles cannot be determined in

accordance with the preceding paragraphs then, the FV of the
article

under

consideration

shall

be

ITS

COST

OF

PRODUCTION as determined of calculated from reasonably

available data.

SPECIAL DUTIES

2. DETERMINE
If the domestic industry has suffered and is being threatened
with injury, the Commission shall determine whether

the

wholesale prices at w/c the domestic products sold are

reasonable, taking into account the cost of raw materials,
labor, overhead, a fair return of investment and the overall
efficiency of the industry.

3. ASCERTAIN
The Commission shall submit its findings to the Secretary w/in
60 days after the submission of the memoranda of the parties
w/c shall not be later than 15 days after the termination of the
public hearing.

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
c. The secretary shall, w/in 60 days after receipt of
the report of the Commission, decide whether the
article is being imported in violation of this section
and shall give due notice of such decision and shall
direct the Commission of Customs to cause the
dumping duty.

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
d. The Dumping Duty shall be equal to the
difference between the actual purchase price and
the FV of the article as determined in the dumping
decision.

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
e. Pending investigation and final decision of the
case shall be released to the owner, importer,
consignee or agent upon the giving of the bond in
an amount equal to twice the estimated dutiable
value thereof.
f. Any aggrieved party may appeal only the amount
of the dumping duty to the Court of Tax Appeals.

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
g. (1)

If not been previously released under bond as

provided by subsection e hereof, shall be released after

the payment by the party concerned of the corresponding
dumping duty, or re-exported by the owner, upon the filing
of the bond in an amount equal to twice the dutiable
value.
(2) If previously released, the party concerned shall be
required to pay the corresponding dumping duty

in

addition to any ordinary duties, taxes and charges, if any.

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
h. Any investigation conducted by the Commission
shall include a public hearing where the importer of
the article and the parties directly affected are
entitled to appear, and shall be given an opportunity
to be heard and to present evidence bearing on the
subject matter.

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
i. The established dumping duty shall be subject to
adjustment

based

on

the

prevailing

home

consumption price or the exporters sales price to

third country or the home consumption price of a
proxy country or in the absence thereof, the cost of
production.

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
j. Whenever the Commission finds that any of the
conditions w/c necessitated the imposition of the
dumping duty has ceased to exist, it shall submit
the necessary recommendation to the Secretary for
the discontinuance or modification of such dumping
duty.

SPECIAL DUTIES

SEC. 301
DUMPING DUTY
k.

Any dumping decision promulgated by the

Secretary shall be effective for a period of five years

from the time of its promulgation.

l.

The Secretary and the Commission shall

promulgate all rules and regulations necessary to

carry out their respective functions under this
section.

SPECIAL DUTIES