A. Common Carriers

Governing Law and Tax Limitations Regarding Carriage of Goods

Under Republic Act No. 386, the liability of a common carrier for the loss, destruction, or deterioration of goods is governed by the law of the country to which the goods are to be transported¹.

With respect to taxation and impositions on the transit of goods, statutory limitations restrict regional taxing authorities from levying imposts on goods in transit. Specifically, under Republic Act No. 11054, the taxing power of the Bangsamoro Government does not extend to taxes, fees, charges, or other impositions upon goods carried into, out of, or passing through the territorial jurisdiction of the provinces, cities, municipalities, or barangays in the Bangsamoro Autonomous Region in the guise of charges for wharfage, bridge tolls, or otherwise, except for tolls on bridges or roads constructed and maintained by the Bangsamoro Government or its constituent local government units concerned².

Historically, Republic Act No. 9054 imposed a similar limitation under the former ARMM Organic Act³.