Article 166p. 166

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

of Customs that same have been in their use abroad for

more than six (6) months and accompanying them on

their return, or arriving within a reasonable time which,

barring

unforeseen

circumstances,

in

no

case

shall

exceed ninety (90) days before or after the owners'

return: Provided, That the personal and household effects

shall neither be in commercial quantities nor intended for

barter, sale, or hire and that the total dutiable value of

which shall not exceed two thousand pesos (P2,000):

Provided, further, That the returning resident has not

previously received the benefit under this section within

one year from and after the last exemption granted:

Provided, furthermore , That a fifty (50%) per cent ad

valorem duty

across

the

board

shall

be

levied

and

collected on the personal and household effects (except

luxury items) in excess of two thousand pesos (P2,000):

And provided, finally, That the personal and household

effects (except luxury items) of a returning resident who

has not stayed abroad for six (6) months shall be subject

to fifty (50%) per cent ad valorem duty across the board,

the total dutiable value of which does not exceed two

thousand pesos (P2,000); any excess shall be subject to

the corresponding duty provided in this Code;

g.

Personal

and

household

effects

and

vehicles

accompanying travelers, tourists, foreign consultants and

experts

hired

by,

and/or

rendering

service

to,

the

government and their staff or personnel and families,

accompanying

or

arriving

within

a

reasonable time

before or after their arrival in the Philippines, which are

necessary and appropriate for the wear or use of such

persons according to the nature of the journey, their

comfort and convenience: Provided, That this exemption

shall not apply to articles intended for other persons or for

barter, sale or hire: Provided, further, That the Collector of

Customs may, in his discretion, require either a written

commitment or a bond in an amount equal to one and

one-half times the ascertained duties, taxes and other

charges upon articles classified under this sub-section,

conditioned for the exportation thereof or payment of the

corresponding duties, taxes and other charges within six

(6) months from the date of acceptance of the import

entry in the case of travelers and tourists; and in the case

of foreign consultants and experts and their staff or

personnel or families, within six (6) months after the

expiration of their term or contract: And Provided, finally,

That the Collector of Customs may extend the time for

exportation

or

payment

of

duties,

taxes

and

other

charges for a term not exceeding six (6) months from the

expiration of the original period;

h. Professional instruments and implements, tools of

trade,

occupation

or

employment,

wearing

apparel,

domestic animals, and personal and household effects

belonging to persons coming to settle in the Philippines

or Filipinos and/or their families and descendants who are

now residents or citizens of other countries, such parties

hereinafter referred to as Overseas Filipinos, in quantities

and of the class suitable to the profession, rank or

position of the persons importing them, for their own use

and not for barter or sale, accompanying such persons, or

arriving within a reasonable time, in the discretion of the

Collector of Customs, before or after the arrival of their

owners, which shall not be later than February 28, 1979

upon the production of evidence satisfactory to the

Collector of Customs that such persons are actually

coming to settle in the Philippines, that change of

residence was bona fide and that the privilege of free

entry was never granted to them before or that such

person

qualifies

under

the

provisions

of

Letters

of

Instructions 105, 163 and 210, and that the articles are

brought from their former place of abode, shall be

exempt from the payment of customs duties and taxes:

Provided, That vehicles, vessels, aircraft, machineries and

other similar articles for use in manufacture, shall not be

classified hereunder.

i. Articles used exclusively for public entertainment, and

for display in public expositions, or for exhibition or

competition for prizes, and devices for projecting pictures

and

parts

and

appurtenances

thereof,

upon

identification, examination and appraisal and the giving

of a bond in an amount equal to one and one-half times

the ascertained duties, taxes and other charges thereon,

conditioned for exportation thereof or payment of the

corresponding duties, taxes and other charges within six

(6) months from the date of acceptance of the import

entry;

Provided,

That the Collector of Customs may

extend the time for exportation or payment of duties,

taxes and other charges for a term not exceeding six (6)

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 said films is

exhibited for profit, the proceeds therefrom shall be

subject

to

confiscation,

in

addition

to

the

penalty

provided under Section Thirty-six hundred and ten as

amended, of this Code;

j. Articles 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 bond in an amount equal to one and one-half times

the ascertained duties, taxes and other charges thereon,

conditioned for exportation thereof or payment of the

corresponding duties, taxes and other charges within six

(6) months from the date of acceptance of the import

entry, unless extended by the Collector of Customs for

another six (6) months;

Photographic and cinematographic films, undeveloped,

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;

k. 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.

Articles imported for the personal or family use of the

members and attachés of foreign embassies, legations,

consular officers and other representatives of foreign

governments:

Provided,

That

such privilege shall be

accorded

under

special

agreements

between

the

Philippines and the countries which they represent: And

Provided, further, That the privilege may be granted only

upon specific instructions of the Minister of Finance in

each instance which will be issued only upon request of

the Ministry of Foreign Affairs;

l. Imported articles donated to, or for the account of, any

duly registered relief organization, not operated for profit,

for free distribution among the needy, upon certification

by the Ministry of Social Services and Development or the

Ministry of Education and Culture, as the case may be;

m. 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 bond in an amount

equal to one and one-half times the ascertained duties,

taxes and other charges within six (6) months from the

date of acceptance of the import entry.

n.

Supplies

which

are

necessary for the reasonable

requirements of the vessel or aircraft in her voyage or

flight

outside

the

Philippines,

including

articles

transferred from a bonded warehouse in any collection

district to any vessel or aircraft engaged in foreign trade,

for use or consumption of the passengers or its crew on

© Compiled by RGL

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