PUBLIC ADVISORY: PROVISIONAL SAFEGUARD DUTY FAQ

1. What is a Provisional Safeguard Duty?

The provisional safeguard duty is a tariff import duty imposed by the Bureau of Customs as per Custom Memorandum Order No. 6-2021 dated 01 February 2021 pursuant to the Administrative Order (DAO) No. 20-11 of the Department of Trade and Industry (DTI) on certain imported motor vehicles effective February 1, 2021.

2. What Isuzu models are affected?

  • Passenger Car – Isuzu mu-X
  • Light Commercial Vehicle – Isuzu D-MAX

3. What Isuzu models are exempted?

  • Traviz
  • All Isuzu Trucks

4. What is the effect to the customer?

Effective March 1, 2021, a deposit will be collected by our authorized Isuzu dealerships to cover the provisional safeguard duty upon purchase of the covered vehicle as shown below. Our Sales Executive will provide further details on this.

AFFECTED MODELS PROVISIONAL SG DUTY RATE DEPOSIT
mu-X PhP 70,000 per unit PhP 78,400 (inc. of VAT)
D-MAX PhP 110,000 per unit PhP 123,200 (inc. of VAT)

5. When does the customer pay the deposit?

The deposit will be collected during the down payment and an Acknowledgment Receipt will be issued by the dealer. This will be held in-trust for by the dealer until such time the government has finalized this provision.

6. Will the provisional duty rates be permanent?

Depending on the results of the investigation, if the Tariff Commission determines there is a basis to impose safeguard duty, DTI will determine the definitive duty rate to be imposed.

7. What happens to customer deposit?

In the event that the DTI will impose a definitive duty rate, the deposit will be treated as additional payment to the vehicle. Otherwise, the Dealer will be refunding the deposit to the customer depending on the final amount of Safeguard Duty.

8. In case of a refund, what will the customer do?

To claim the deposit, customer or an authorized representative should only come to the dealer and bring the following:

  1. If the customer is the one going
    • Customer Original Acknowledgment Receipt
    • One Government-issued ID of customer
  2. If representative is the one going
    • Original Acknowledgment Receipt
    • One Government-issued ID of customer
    • One Government-issued ID of representative
    • Signed and dated authorization from customer

Please visit www.isuzu-gencars.com.ph to keep posted about this matter.