Boc Tariff Circular No. 8-95 Diltiazem Tariff Heading : 3004.90 10 Rate of Duty : 3%

Findings/Ruling:

The above item is a form of medicament for the treatment of heart disease which ailment is adjudged and certified by the Bureau of Food and Drugs as a dreaded disease.

HS 3004.90 10 specifically provides for medicaments used in the treatment of dreaded disease.

Adopted: 1 Mar. 1995

(SGD.) TITUS B. VILLANUEVA
Deputy Commissioner