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MGA KAUTUSANG PAMPANGASIWAAN AT ALITUNTUNIN NG MGA MINISTRI, KAWANIHAN AT TANGGAPAN
(DEPARTMENT, BUREAU AND OFFICE ADMINISTRATIVE ORDERS AND REGULATIONS)
Philippine Coconut Authority
REPUBLIC OF THE PHILIPPINES
RULES AND REGULATIONS GOVERNING THE
WHEREAS, by virtue of Presidential Decree No. 1699, the collection of the Coconut Consumers' Stabilization Fund (CCSF) and Coconut Industry Developmental Fund (CIDF) levies for exportable coconut products has been suspended and the burden thereof shifted to the exporters of such coconut products;
WHEREAS, the different developmental projects for the benefit of the coconut farmers are being financed from out of the collections of the CCSF levy as identified and prescribed by Presidential Decree No. 1468, Article 11, Section 2;
WHEREAS, to insure the continuance and viability of such developmental projects, all exporters of coconut products have been required under Presidential Decree No. 1699 to pay as part of their cost of operations such amounts as may be necessary to finance the said developmental projects, including the cost and expenses incurred in effecting the rationalization of the coconut oil milling industry;
WHEREAS, under the same Decree, a Committee of Developmental Projects shall ascertain the developmental projects for the benefit of the coconut farmers and determine and prescribe the amount required to finance said developmental projects, which prescribed amount shall be allocated proportionately among the different exporters of coconut products on the basis of their respective cxport tonnages by a Committee of Exporters;
WHEREAS, the Committee of Developmental Projects has ascertained the different developmental projects and prescribed the amounts required to finance the said developmental projects; likewise, the
Committee of Exporters has allocated said amounts among the different exportable coconut products on the basis of their respective export tonnages;
WHEREFORE, pursuant to Sections 3 and 4 of Presidential Decree No. 1699, which directs the PCA: a) to effect the collection of the aforesaid amounts under such rules and regulations as it may prescribe and under the procedure presently followed in collecting the CCSF levy; and b) to adopt such measures and safeguards as may be necessary or required to full effect and implement the provisions of the Act, the PCA Governing Board hereby adopts and prescribes the following rules and regulations:
ARTICLE I DEFINITIONS
Section 1.1 Definitions.-As used in these Ruies, the words and phrases enumerated in this Section shall, unless the context in which they are used otherwise appear, have the following respective meanings:
a. "Assessment Rate"-is the amount payable per metric ton (one thousand kilograms) of exportable coconut-products;
b. "Assessable Payment"-is the amount payable based on export tonnage and assessment rates as fixed herein;
c. "PCA"-refers to the Philippine Coconut Authority;
d. "Committee of Developmental Projects" ΟΥ CDP" refers to the committee created by Presidential Decree No. 1699 which has the authority to determine and prescribe the amounts required to finance the different developmental projects for the benefit of the coconut farmers;
e. "Committee of Exporters" or "CE"-refers to the committee created by Presidential Decree No. 1699 which has the authority to allocate proportionately the amount determined and prescribed by the CDP, among the different exporters of coconut products on the basis of their respective export tonnages; f. "Coconut
Developmental Projects Fund" "CDPF" refers to the fund constituted from out of the collection of the "Assessable Payment;"
g. "Exporter"-is a person or firm exporting or shipping out coconut products to the foreign market;
h. "Coconut Products"-is the collective term which includes coconuts, copra, coconut oil, desiccated coconut, and their by-products or derivatives; i. "Copra Resecada"-is the meat or kernel extracted from coconut which is dried to have not more than the percentage of moisture content prescribed by the PCA;
j. "Outstanding Contracts"-are perfected purchases, domestic or export sales contracts the contracted volume of which is yet undelivered in whole or in part as of a given date fixed by PCA;
k. "Cut-Off Stock Inventory"-are the stocks of coconut products in the possession or under the control of exporters as of a date fixed by PCA; 1. "CCSF Levy"-is the amount imposed and collected by the PCA pursuant to Presidential Decree No. 1468, on every one hundred (100) kilograms of copra resecada or its equivalent in other coconut products delivered to and/or purchased by copra exporters, oil millers, desiccators and other end-users of coconut products which are to be sold or consumed in the domestic market and which are not to be exported;
m. "End-Users"—are exporters, oil millers, desiccators or other final or end-users of copra or its equivalent in other coconut products;
n. "Outturn Reports"-are reports prepared by independent international surveyors at ports of discharge, on the outturn volume and quality of exported coconut products which shall serve as the basis for final assessment of the "Assessable Payment;"
o. "Certification of Payment"-refers to the certification issued by, PCA that the assessable payment on the coconut products proposed for export has been paid and that the exporter has no pending obligations to the PCA; p. "On-Board Bill of Lading"-is the commercial document issued by the shipowner or his agent, to serve as one of the supporting documents in ascertaining the volume of coconut products actually loaded on board and exported;
q. "Shutout"-is an act of the shipowner or his agent in declining/refusing to ship or load part of the coconut products applied for export due to lack of space, delay in departure or other similar reasons beyond the control of the exporter;
r. "Non-Shipment"-refers to the inability of the exporter to ship all the coconut products applied for export due to reasons beyond his control;
s. "Short Shipment"-refers to the act of the exporter in exercising his contractual right to ship less, by an allowable percentage, than his contracted volume;
t. "Overshipment"-refers to the volume of coconut products exported or shipped out in excess of or over that declared in the application for export clearance.
Section 2.1 Application for Export Clearance.— All exporters shall file with the PCA an application for export clearance not later than ten (10) days prior to loading, attaching thereto the corresponding Export Declaration or Export Permit issued by the authorized agent banks.
Section 2.2 Certification of Payment.-Heherafter, no exportation of coconut products shall be allowed unless PCA shall have certified that the Assessable Payment on the coconut products proposed for export has been paid, and that the exporter on the basis of available records or reports in the PCA as of a given date has no pending liabilities, including interests and surcharges thereon, in the form of unpaid: CCSF levy: initial assessment on exportable coconut products; additional assessments on overshipments; final assessments, and such other similar obligations due from the exporter and collectible by the PCA.
Section 3.1 Guidelines on Assessment. The following guidelines on assessments shall be observed:
(a) Before the effectivity of these Rules, and the suspension of the collection of the CCSF and CIDF levies for exportable coconut products, the levies as prescribed under P.D. 1468 shall continue to be collected on every one hundred (100) kilograms of copra resecada or its equivalent in other coconut products delivered to and/or purchased by copra exporters, oil millers, desiccators and other end-users of copra or its equivalent in other coconut products;
(b) Upon effectivity of these Rules, the assessments on coconut products proposed for export shall be determined as follows:
1. All coconut products delivered to and/or purchased by end-users shall be deemed exportable unless declared otherwise;
2. The foregoing coconut products shall in!tially be assessed the assessable rate of P60.00/ ck of copra resecada or its equivalent in other coconut products and P120.00/MT of whole nuts or husked nuts under the procedure presently followed in the collection of the CCSF levy;
3. When proposed for export, these coconut products shall be assessed the full assessment rates prescribed in Article IV, Section 4.1 hereof, on the basis of their export tonnage, less the amount previously paid on the deliveries and/ or purchases of their copra resecada equivalent; (c) Coconut products declared for sale or consumption in the domestic market and not for exportation shall be assessed the levies prescribed under P.D. 1468, which shall be deposited, owned and administered in accordance with the provisions thereof.
Section 3.2 Assessable Coconut Products.-The following are assessable coconut products;
3. Crude Coconut Oil (CNO)
5. Refined/Bleached/Deodorized (RBD) Coco-
6. Desiccated Coconut (DCN)
11. Such other coconut products as may, from
Section 3.3 Mode of Payment.-The assessable payment on all exportable coconut products enumerated in Section 3.2. hereof shall be paid either in cash or by Manager's/Treasurer's Check for the account of the "Coconut Developmental Projects Fund" or "CDPF". No company check shall be accepted as payment unless the exporters shal have filed with the PCA a bond acceptable to the latter in such amount sufficient to cover the assessable payment.
Section 3.4. Additional Assessments.-All exporters shall pay additional assessments on every overshipment of coconut products in the amount corresponding to the assessments on the volume overshipped.
Exporters are required to report all overshipments and to pay the additional assessments thereon to the PCA within five (5) days from completion of the loading, except when the overshipments are
4. Refined/Bleached or "Cochin Coconut Oil within the following permssible allowances:
1. copra/coconut desiccated coconuts
2. crude coconut oil/cochin oil/RBD oil
Section 3.5. Final Assessments.-All overshipments shall be subject to final assessments which shall be paid as follows:
1. Overshipments within the permissible allow-
a) an interest of 14% per annum on the
b) a surcharge of twenty five (25) per cent
-5% of the volume declared in the ex-
-2% of the volume declared in the ex-
The foregoing final assessments, including interest and surcharges thereon, shall be paid to the PCA not later than five (5) days from receipt by the exporter of demand notice. The payment by the exporter, however, of the final assessments on the unreported overshipment in excess of the permissible allowances shall be without prejudice to whatever other criminal liabilities the exporter may have incurred for any willful, deliberate or fraudulent failure to file full and accurate report; to make a declaration of an overshipment; and to pay the full Assessable Payment thereon.
Section 3.6. Assessment Credit.—In cases of shutout, short-shipments or non-shipments, exporters shall be entitled to assessment credit in the amount corresponding to the assessment on the volume of coconut products shut-out, short shipped or not shipped. The assessment credit will be applied by the PCA, firstly, to unpaid obligations or assessments, and interests and surcharges thereon, of
the exporter concerned, and the balance, if any, in full or partial payment of any subsequent assessment in succeeding applications for export clearance by the same exporter.
Section 3.7. Application for Assessment Credit.— All exporters shall, within five (5) days from the date of shutout, short-shipment or non-shipment, file with the PCA an application for assessment credit. All applications shall be made in writing specifying the reasons therefor and shall submit such other information as may be required by the PCA.
All applications for assessment credit shall be certified, under penalties of falsification or perjury, by the President and/or General Manager or any senior officer of the exporter who shall at
2. Whole Nuts
3. Husked Nuts
4. Crude Coconut Oil (CNO)
5. Refined/Bleached or "Cochin Coconut Oil"
test on the basis of his own personal knowledge, to the veracity and accuracy of the information and documents submitted.
Any exporter who neglects or fails to file an application for assessment credit with the PCA within the period prescribed in this section shall be deemed to have abandoned, renounced and waived any and whatever rights and interests he may have on assessment credit.
Section 4.1. Specific Assessments.-Until otherwise prescribed, the assessable products as provided for in Article II, Section 2.2. hereof, shall have the following specific assessments:
P1,000.00 per MT
P200.00 per MT
P200.00 per 1,000 Units/Nuts
P1,265.00 per MT
P1,300.00 per MT
Section 4.2 Conversion Factors.-For purposes of export assessment collection, the conversion factors shall be as follows:
Section 4.3 Increase or Decrease of Assessment Rates. The Committee of Exporters may increase or decrease the assessment rates on the different assessable coconut products and declare other coconut products not appearing in Section 3.2. as additional assessable coconut products.
Section 5.1. Periodic Reports.-All exporters of coconut products shall submit "Periodic Reports" made under oath and signed by the exporters' President, and/or General Manager or senior officer, of deliveries and/or purchases, production and sales (export/domestic) and other dispositions of coconut products covering one (1) CCSF Period. Such Reports shall be submitted to PCA not later than the Friday immediately following the Period being reported in the PCA-prescribed forms as follows:
a) For Deliveries and/or Spot PurchasesCCSF Form No. 060
b) For Purchase Contracts-CCSF Form No. 061
c) For Production of Coconut Products-CCSF Form No. 064
d) For Domestic Sales of Coconut ProductsCCSF Form No. 062
e) For Foreign Shipments of Coconut Products Containing Certified Report of ShipmentsCCSF Form No. 065
f) For Contracts for Foreign Sales of Coconut Products-CCSF Form No. 069
g) For Contracts for Domestic Sales of Coconut Products-CCSF Form No. 070
h) Weekly Cut-off Stock Inventory of Coconut Products-CCSF Form No. 071
Whenever an exporter files an application for export clearance, the Periodic Reports covering the Saturday to Friday period immediately preceding the date of application shall be submitted together with the application for export clearance.
Section 5.2. Summary Reports.—In addition, all exporters shall likewise submit, in PCA-prescribed forms, audited statements of deliveries and/or purchases, productions, sales and other dispositions, and cut-off stock inventories of coconut products covering every four (4) consecutive weeks reported in the Periodic Reports. The cut-off stock inventories of coconut products shall cover the inventories as of the close of business hours of the fourth period. These audited statements, to be called "Summary Reports", shall be attested or certified by the exporter's President and/or General Manager or any senior officer, and submitted within fifteen (15) days after the end of the fourth period.
Section 5.3. Post-loading Reports. All exporters are required to submit within five (5) days after the completion of loading, the following: a) local marine surveyor's report;
b) On-board bill of lading; and
c) application for additional volume of export covering the volume in excess of the allowable percentage.
Section 5.4. Outturn Reports.-Reports prepared by the exporters' appointed surveyors at ports of discharge on the outturn volume and quality of all shipments of coconut products made on or after the effectivity of these Rules shall be submitted to the PCA within sixty (60) days from the date of discharge.
Section 5.5. Annual Reports.-All exporters, within the first sixty (60) days of every calendar year, shall submit to the PCA sworn statements of their cut-off stock inventory, and balances of outstanding purchase and export contracts as of the close of business hours of the last business day of the preceding year.
TRANSITION PERIOD REPORTS
Section 6.1. Preliminary Reports. Within the period that may be required by the Acting Administrator of the PCA, all end-users shall submit reports under oath to the PCA of their outstanding purchase contracts, domestic and export sales contracts and cut-off stock inventories and financial statements containing the following data and information:
I. For Outstanding Purchase Contracts
i) Classification of coconut products contracted;
ii) Contract dates and numbers;
iii) Exact names and addresses of suppliers;
v) The outstanding balances;
II. For Outstanding Export Sales Contracts
i) Classification of coconut products con-
ii) Contract dates and numbers;
iv) Net volume in kilograms and FOB value in
III. For Outstanding Domestic Sales Contracts i) Classification of coconut products contracted;
ii) Contract dates and numbers;
iii) Exact names and addresses of buyers;