Section 4November 3, 1989, Sec./Art. 4

Limitations on Tax-Free Purchases. - The tax-free purchases privilege shall be subject to the following limitations:

(a) Purchases shall only be made in United States dollars or other acceptable foreign currencies;

(b) Purchases shall be made within forty-eight (48) hours from date of arrival;

(c) The privilege is nontransferable; purchases shall be made personally by the balikbayan for himself;

(d) The privilege can be availed of by a balikbayan only once a year;

(e) Only a balikbayan of majority age under Philippine laws can enjoy the privilege: Provided, however, That minors shall continue to be entitled to purchase privileges not exceeding Two hundred fifty United States dollars (US$250.00); and

(f) In addition to existing limitations on the number of consumables purchased, a balikbayan shall be entitled to buy only one (1) item of every product category of non-consumables whose selling price exceeds Two hundred United States dollars (US$200.00).