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 and for the manufacture of "city gas"
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 852 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).
