---

MALACAÑAN PALACE
MANILA

BY THE PRESIDENT OF THE PHILIPPINES

[ EXECUTIVE ORDER NO. 46, November 03, 2023 ]

TEMPORARILY MODIFYING THE RATE OF IMPORT DUTY ON NATURAL GYPSUM AND ANHYDRITE UNDER SECTION 1611 OF REPUBLIC ACT NO. 10863, OTHERWISE KNOWN AS THE "CUSTOMS MODERNIZATION AND TARIFF ACT"

WHEREAS, Natural Gypsum and Anhydrite are the main raw materials in manufacturing plasterboards and cement which are used for construction activities, such as housing;

WHEREAS, at present, there are no operating mines of Natural Gypsum and Anhydrite in the country, and there are also no local substitute for said products that are available for domestic producers of plasterboards and cement;

WHEREAS, temporarily modifying the rate of import duty on Natural Gypsum and Anhydrite will help revitalize and increase the competitiveness of the local plasterboard and cement industries, and support the country's housing and infrastructure projects;

WHEREAS, Section 1608 of Republic Act (RA) No. 10863 or the "Customs Modernization and Tariff Act," empowers the President, in the interest of general welfare and national security, and upon recommendation of the National Economic and Development Authority (NEDA), to increase, reduce or remove existing rates of import duty; and

WHEREAS, on 21 September 2023, the NEDA Board endorsed the reduction of the Most-Favoured Nation (MFN) tariff rate on Natural Gypsum and Anhydrite;

NOW, THEREFORE, I, FERDINAND R. MARCOS, JR., President of the Philippines, by virtue of the powers vested in me by the Constitution and existing laws, do hereby order:

Section 1. Rates of Import Duty. The articles specifically listed in Annex A hereof, as classified in compliance with Section 1611 of RA No. 10863, shall be subject to the MFN rate of duty in accordance with the schedule indicated opposite the article.

Upon the effectivity of this Order, all articles specifically listed in Annex A hereof, which are entered into or withdrawn from warehouses in the Philippines for consumption, shall be levied the MFN rate of duty as prescribed therein.

Section 2. Review. The MFN tariff rate shall be subject to an annual review after 31 December 2024. For this purpose, the NEDA shall submit to the President, through the Office of the Executive Secretary, its findings and recommendations on the matter, including analysis and monitoring of the Gypsum and Anhydrite market.

Section 3. Separability. If any section or part of this Order is declared unconstitutional or invalid, the other sections or provisions not otherwise affected shall remain in full force and effect.

Section 4. Repeal. All orders, rules, regulations, and issuances or parts thereof, which are inconsistent with this Order, are hereby repealed or modified accordingly.

Section 5. Effectivity. This Order shall take effect thirty (30) days after its complete publication in the Official Gazette or in a newspaper of general circulation, and shall be in full force and effect for a period of five (5) years from the date of effectivity.

DONE, in the City of Manila, this 3rd day of November, in the year of our Lord, Two Thousand and Twenty-Three.

(SGD.) FERDINAND R. MARCOS, JR.

By the President:

(SGD.) LUCAS P. BERSAMIN
Executive Secretary

---

ANNEX A

HEADING NO.	AHTN 2022 CODE	DESCRIPTION	MFN RATE OF DUTY (%)
(1)	(2)	(3)	(4)
25.20		Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.1aшphi1
	2520.10.00	- Gypsum; anhydrite	0

The Lawphil Project - Arellano Law Foundation

---