Article 167p. 167

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

board such vessel or aircraft as sea or air stores; or articles

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;

o. Articles 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 her equipment,

wrecked or abandoned in Philippine waters or elsewhere:

Provided, That articles and salvage recovered within the

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

p. Coffins or urns containing human remains, bones or

ashes,

used

personal

and

household

effects

(not

merchandise) of the deceased person, except vehicles,

the value of which does not exceed ten thousand pesos

(P10,000) upon identification as such;

q. Samples of the kind, in such quantity and of such

dimension or construction as to render them unsalable or

of no appreciable commercial value; models not adapted

for practical use; and samples of medicines, properly

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

of introducing a new article 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

Minister of Finance: Provided, however, That importation

of sample medicine shall be previously authorized by the

Minister of Health that such samples are new medicines

not available in the Philippines: Provided, finally, That

samples

not

previously

authorized

and

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 ( e.g. , 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 ten thousand pesos (P10,000)

upon the giving of a bond in an amount equal to twice

the ascertained duties, taxes and other charges thereon,

conditioned for the exportation of said samples within six

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

entry

or

in

default

thereof,

the

payment

of

the

corresponding duties, taxes and other charges. If the

value of any single consignment of such commercial

samples

exceeds

ten

thousand

pesos (P10,000), the

importer thereof may select any portion of same not

exceeding in value ten thousand pesos (P10,000) for entry

under the provisions of this subsection, and the excess of

the

consignment

may

be

entered

in

bond,

or

for

consumption, as the importer may elect;

r. Animals (except race horses), and plants for scientific,

experimental,

propagation,

botanical,

breeding,

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, further, That the

free entry of animals for breeding purposes shall be

restricted to animals of recognized breed, duly registered

in the book of record established for that breed, certified

as such by the Bureau of Animal Industry: Provided,

furthermore, That certificate of such record, and pedigree

of

such

animal

duly

authenticated

by

the

proper

custodian of such book of record, shall be produced and

submitted to the Collector of Customs, together with

affidavit of the owner or importer, that such animal is the

animal

described

in

said

certificate

of

record

and

pedigree: And Provided, finally, That the animals and

plants

are

certified

by

the

National

Economic

and

Development

Authority

as

necessary

for

economic

development;

s.

Economic,

technical,

vocational,

scientific,

philosophical,

historical,

and

cultural

books

and/or

publications:

Provided,

That

those

which

may

have

already

been

imported

but pending release by the

Bureau of Customs at the effectivity of this Decree may

still enjoy the privilege herein provided upon certification

by the Ministry of Education and Culture that such

imported books and/or publications are for economic,

technical, vocational, scientific, philosophical, historical or

cultural purposes or that the same are educational,

scientific

or

cultural

materials

covered

by

the

International Agreement on Importation of Educational,

Scientific and Cultural Materials signed by the President

of the Philippines on August 2, 1952, or other agreements

binding upon the Philippines.

Educational, scientific and cultural materials covered by

international agreements or commitments binding upon

the Philippine Government so certified by the Ministry of

Education and Culture.

Bibles, missals, prayer books, Koran, Ahadith and other

religious books of similar nature and extracts therefrom,

hymnal and hymns for religious uses.

t.

Philippine

articles

previously

exported

from

the

Philippines and returned without having been advanced

in value or improved in condition by any process of

manufacture

or

other

means,

and

upon

which

no

drawback

or

bounty

has

been

allowed,

including

instruments and implements, tools of trade, machinery

and equipment, used abroad by Filipino citizens in the

pursuit of their business, occupation or profession; and

foreign articles previously imported when returned after

having been exported and loaned for use temporarily

abroad solely for exhibition, testing or experimentation,

for

scientific

or

educational

purposes;

and

foreign

containers previously imported which have been used in

packing exported Philippine articles and returned empty

if imported by or for the account of the person or

institution who exported them from the Philippines and

not for sale, barter or hire subject to identification:

Provided, That any Philippine article falling under this

subsection upon which drawback or bounty has been

allowed shall, upon re-importation thereof, be subject to a

duty under this subsection equal to the amount of such

drawback or bounty;

u.

Aircraft,

equipment

and

machinery,

spare

parts

commissary and catering supplies, aviation gas, fuel and

oil, whether crude or refined, and such other articles or

supplies imported by and for the use of scheduled airlines

operating under Congressional franchise: Provided, That

such articles or supplies are not locally available in

reasonable quantity, quality and price and are necessary

or incidental for the proper operation of the schedule

airline importing the same;

v. Machineries, equipment, tools for production, plants to

convert mineral ores into saleable form, spare parts,

supplies, materials, accessories, explosives, chemicals, and

transportation and communication facilities imported by

and for the use of new mines and old mines which

resume operations, when certified to as such by the

Minister of Agriculture and Natural Resources upon the

recommendation of the Director of Mines, for a period

ending

five

(5)

years

from

the first date of actual

commercial production of saleable mineral products:

Provided, That such articles are not locally available in

reasonable quantity, quality and price and are necessary

or incidental in the proper operation of the mine; and

aircrafts imported by agro-industrial companies to be

used

by

them

in

their

agriculture

and

industrial

operations

or

activities,

spare

parts

and accessories

thereof;

w. Spare parts of vessels or aircraft of foreign registry

engaged

in

foreign

trade

when

brought

into

the

Philippines

exclusively

as

replacements

or

for

the

emergency repair thereof, upon proof satisfactory to the

Collector of Customs that such spare parts shall be

utilized

to

secure

the

safety,

sea-worthiness

or

air-worthiness of the vessel or aircraft, to enable it to

continue its voyage or flight;

x.

Articles

of

easy

identification

exported

from

the

Philippines for repair and subsequently re-imported upon

proof satisfactory to the Collector of Customs that such

© Compiled by RGL

167 of 201