Article 110p. 110

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

extend the time for exportation or payment of duties,

taxes and other charges for a term not exceeding three

(3) months from the expiration of the original period; and

technical and scientific films when imported by technical,

cultural and scientific institutions, and not to be exhibited

for profit: Provided, further , That if any of the films is

exhibited for profit, the proceeds therefrom shall be

subject

to

confiscation,

in

addition

to

the

penalty

provided under this Act;

(k) Goods brought by foreign film producers directly

and exclusively used for making or recording motion

picture films on location in the Philippines, upon their

identification, examination and appraisal and the giving

of a security in an amount equal to one hundred percent

(100%) of the ascertained duties, taxes and other charges

thereon, conditioned for exportation thereof or payment

of the corresponding duties, taxes and other charges

within three (3) months from the date of acceptance of

the goods declaration, unless extended by the District

Collector for another three (3) months; photographic and

cinematographic films, underdeveloped, exposed outside

the

Philippines

by

resident

Filipino

citizens

or

by

producing companies of Philippine registry where the

principal actors and artists employed for the production

are

Filipinos,

upon

affidavit

by

the

importer

and

identification that such exposed films are the same films

previously exported from the Philippines. As used in this

paragraph, the terms "actors" and "artists" include the

persons operating the photographic camera or other

photographic and sound recording apparatus by which

the film is made;

(l)

Importations

for

the

official

use

of

foreign

embassies,

legations

and

other

agencies

of

foreign

governments:

Provided ,

That those foreign countries

accord like privileges to corresponding agencies of the

Philippines. Goods imported for the personal or family

use of members and attachés of foreign embassies,

legations, consular officers and other representatives of

foreign

governments:

Provided,

however ,

That

such

privilege shall be accorded under special agreements

between the Philippines and the countries which they

represent: Provided, further , That the privilege may be

granted only upon specific instructions of the Secretary

of Finance pursuant to an official request of the DFA on

behalf of members or attachés of foreign embassies,

legations, consular officers and other representatives of

foreign governments;

(m) Imported goods donated to or, for the account of

the Philippine government or any duly registered relief

organization, not operated for profit, for free distribution

among the needy, upon certification by the DSWD or the

Department of Education (DepED), or the Department of

Health (DOH), as the case may be;

(n) Containers, holders and other similar receptacles

of any material including kraft paper bags for locally

manufactured cement for export, including corrugated

boxes for bananas, mangoes, pineapples and other fresh

fruits for export, except other containers made of paper,

paperboard

and

textile

fabrics,

which

are

of

such

character as to be readily identifiable and/or reusable for

shipment or transportation of goods shall be delivered to

the importer thereof upon identification, examination

and appraisal and the giving of a security in an amount

equal to one hundred percent (100%) of the ascertained

duties, taxes and other charges thereon, within six (6)

months from the date of acceptance of the goods

declaration;

(o) Supplies which are necessary for the reasonable

requirements of the vessel or aircraft in its voyage or flight

outside the Philippines, including goods transferred from

a bonded warehouse in any Customs District to any vessel

or

aircraft

engaged

in

foreign

trade,

for

use

or

consumption of the passengers or its crew on board such

vessel or aircraft as sea or air stores; or goods purchased

abroad for sale on board a vessel or aircraft as saloon

stores or air store supplies: Provided , That any surplus or

excess of such vessel or aircraft supplies arriving from

foreign ports or airports shall be dutiable;

(p) Goods and salvage from vessels recovered after a

period of two (2) years from the date of filing the marine

protest or the time when the vessel was wrecked or

abandoned, or parts of a foreign vessel or its equipment,

wrecked or abandoned in Philippine waters or elsewhere:

Provided , That goods and salvage recovered within the

said period of two (2) years shall be dutiable;

(q) Coffins or urns containing human remains, bones

or

ashes, used personal and household effects (not

merchandise) of the deceased person, except vehicles,

the FCA value of which does not exceed one hundred fifty

thousand

pesos (P150,000.00), upon identification as

such:

Provided ,

That every three (3) years after the

effectivity of this Act, the value herein stated shall be

adjusted to its present value using the CPI as published

by the PSA;

(r) Samples of the kind, in such quantity and of such

dimension or construction as to render them unsaleable

or of no commercial value; models not adapted for

practical use; and samples of medicines, properly marked

"sample-sale punishable by law", for the purpose of

introducing new goods in the Philippine market and

imported only once in a quantity sufficient for such

purpose by a person duly registered and identified to be

engaged in that trade: Provided , That importations under

this subsection shall be previously authorized by the

Secretary of Finance: Provided, however , That importation

of

sample

medicines

shall

have

been

previously

authorized by the Secretary of Health, and that such

samples

are

new

medicines

not

available

in

the

Philippines: Provided, further , That samples not previously

authorized or properly marked in accordance with this

section shall be levied the corresponding tariff duty.

Commercial samples, except those that are not

readily and easily identifiable as in the case of precious

and semi-precious stones, cut or uncut, and jewelry set

with precious or semi-precious stones, the value of any

single importation of which does not exceed FCA value of

fifty thousand pesos (P50,000.00) upon the giving of a

security in an amount equal to the ascertained duties,

taxes and other charges thereon, conditioned for the

exportation of said samples within three (3) months from

the date of the acceptance of the goods declaration or in

default thereof, the payment of the corresponding duties,

taxes and other charges: Provided , That if the FCA value of

any single consignment of such commercial samples

exceeds fifty thousand pesos (P50,000.00), the importer

thereof may select any portion of the same not exceeding

the FCA value of fifty thousand pesos (P50,000.00) for

entry under the provision of this subsection, and the

excess of the consignment may be entered in bond, or for

consumption,

as

the

importer

may

elect:

Provided,

further , That every three (3) years after the effectivity of

this Act, the Secretary of Finance shall adjust the amount

herein stated to its present value using the CPI as

published by the PSA.

(s)

Animals,

except

race

horses,

and

plants

for

scientific, experimental propagation or breeding, and for

other

botanical,

zoological

and

national

defense

purposes: Provided , That no live trees, shoots, plants,

moss

and

bulbs,

tubers

and

seeds for propagation

purposes may be imported under this section, except by

order

of

the

government

or

other

duly

authorized

institutions: Provided, however , That the free entry of

animals for breeding purposes shall be restricted to

animals of recognized breed, duly registered in the record

or registry established for that breed, and certified as

such by the Bureau of Animal Industry (BAI): Provided,

further ,

That

the

certification

of

such

record,

and

pedigree of such animal duly authenticated by the proper

custodian of such record or registry, shall be submitted to

the District Collector, together with the affidavit of the

owner

or

importer

that

such

animal is the animal

described in said certificate of record and pedigree:

© Compiled by RGL

110 of 201