SEC. 2. Tariff
Heading No. 27.09 of Sec. 104 of the Tariff and Customs Code, as
amended, is hereby further amended as follows:
Tariff
Heading
No.
Description of Articles
Rate of Duty
27.09
Petroleum oils and oils
obtained from bituminous minerals, crude.
(a)
for use as fuel oils for the
generation of electric power imported by electric utilities
Ad Val. 10%
(b)
Others
Ad Val. 20%
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationPD 551 Section 2 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
