Allowing Radio Broadcasting And Television Stations To Import Radio Or Television Equipment, Spare Parts And Allied Technical And Program Materials To Be Used Exclusively In Their Broadcast

Case Overview and Summary

Summary of Presidential Decree No. 1362

Allowing Radio Broadcasting and Television Stations to Import Equipment and Materials for Broadcast Operations

- Recognizes the importance of broadcasting in disseminating information and facilitating government projects. (Preamble)
- Aims to enhance the capability of the broadcast industry for national development. (Preamble)

Provisions:

• The Department of Public Information may enter into contracts with radio or television stations for the use of their time and facilities by the government. (Section 1)

• Based on the approved contracts, radio or television stations may import the following without prepaying customs duty and compensating tax: (Section 2)
- Radio or television equipment
- Spare parts
- Allied technical and program materials

• The imported items must be directly needed and used exclusively for the station's broadcast operations. (Section 2)
• The privilege shall not be granted if the imported articles are locally produced and available in sufficient quantity, comparable quality, and price, as certified by the National Economic and Development Authority. (Section 2)

• The value of the government's use of the station's time or facilities shall be credited and set off against the customs duty and compensating tax that the station would have paid. (Section 3)

• To avail of the privilege, the station must file an application with the Secretary of Finance, accompanied by a certification from the station manager that the imported items are necessary and will be used exclusively for broadcast operations, and other relevant documents as prescribed by regulations. (Section 4)

• The Secretary of Finance shall authorize the Commissioner of Customs to release the imported articles without prepayment of customs duty and compensating tax if satisfied that the importer is entitled to the privilege. (Section 5)
• The Commissioner of Customs shall determine the customs duty and compensating tax due on the imported articles and issue an assessment letter to the station. (Section 5)

• The customs duty and compensating tax due shall constitute a lien on the imported articles, and the articles shall not be disposed of unless the duties and taxes have been paid in full and the disposition has been approved by the Secretary of Finance. (Section 6)

• The Secretary of Finance shall prescribe necessary rules and regulations for the proper implementation of this decree. (Section 7)

• The decree shall take effect upon its approval. (Section 8)