Page:United States Statutes at Large Volume 60 Part 1.djvu/177

 PUBLIC LAWS-CH. 244-APR. 30, 1946 "Duty. " "Duty." Product of foreign country. Ante, p. 143. SEC. 314. EQUALITY IN SPECIAL IMPORT DUTIES, ETC. (a) With respect to United States articles imported into the Philip- pines, no duty on or in connection with importation shall be collected or paid in an amount in excess of the duty imposed with respect to like articles which are the product of any other foreign country, or collected or paid in any amount if the duty is not imposed with respect to such like articles. (b) As used in this section the term "duty" includes taxes, fees, charges, or exactions, imposed on or in connection with importation; but does not include internal taxes or ordinary customs duties. SEC. 315. EQUALITY IN DUTIES ON PRODUCTS OF UNITED STATES. (a) With respect to products of the United States, which do not come within the definition of United States articles, imported into the Philippines, no duty on or in connection with importation shall be collected or paid in an amount in excess of the duty imposed with respect to like articles which are the product of any other foreign country, or collected or paid in any amount if the duty is not imposed with respect to such like articles which are the product of any other foreign country. (b) As used in this section the term "duty" includes taxes, fees, charges, or exactions, imposed on or in connection with importation; but does not include internal taxes. Part 3-Internal Taxes SEC. 321. EQUALITY IN INTERNAL TAXES. (a) With respect to articles which are products of the United States coming into the Philippines, or with respect to articles manu- factured in the Philippines wholly or in part from such articles, no internal tax shall be- (1) collected or paid in an amount in excess of the internal tax imposed with respect to like articles which are the product of the Philippines, or collected or paid in any amount if the internal tax is not imposed with respect to such like articles; (2) collected or paid in an amount in excess of the internal tax imposed with respect to like articles which are the product of any other foreign country, or collected or paid in any amount if the internal tax is not imposed with respect to such like articles. (b) Where an internal tax is imposed with respect to an article which is the product of a foreign country to compensate for an internal tax imposed (1) with respect to a like article which is the product of the Philippines, or (2) with respect to materials used in the production of a like article which is the product of the Philippines, if the amount of the internal tax which is collected and paid with respect to the article which is the product of the United States is not in excess of that permitted by paragraph (2) of subsection (a) such collection and payment shall not be regarded as in violation of sub- section (a). SEC. 322. PROHIBITION OF EXPORT TAXES. No export tax shall be imposed or collected by the Philippines on articles exported to the United States. SEC. 323. EXEMPTION FROM TAXES OF ARTICLES FOR OFFICIAL USE. No processing tax or other internal tax shall be imposed or collected in the Philippines with respect to articles coming into the Philippines for the official use of the United States Government or any department or agency thereof. 150 [60 STAT.

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