MALACAÑANG
M a n i l aPRESIDENTIAL DECREE No. 1813
AMENDING SECTION 105(g) AND (y) OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby amend the Tariff and Customs Code of 1987, as follows:
Section 1. Section 105(g) of the Tariff and Customs Code, as amended, is hereby further amended to read as follows:
"g. Wearing apparel, articles of personal adornment, toilet articles, portable tools and instruments, theatrical costumes and similar personal effects, accompanying travelers or tourists, or arriving within a reasonable time before or after their arrival in the Philippines, which are necessary and appropriate for the wear and 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...
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Presidential Decrees
Amending Section 105(G) And (Y) Of The Tariff And Customs Code Of The Philippines
Presidential Decree No. 1813
Summary of Presidential Decree No. 1813
Amendments to Section 105(g) and (y) of the Tariff and Customs Code of the Philippines
• Exemptions for Wearing Apparel and Personal Effects (Section 1)
- Wearing apparel, personal adornments, toiletries, portable tools, theatrical costumes, and similar personal effects of travelers/tourists are exempt from duties and taxes, provided they are for personal use and not for barter, sale or hire. (Section 105(g))
- The Customs Collector may require a written commitment or a bond equal to 1.5 times the duties, taxes, and charges, conditioned for exportation or payment within 3 months. (Section 105(g))
- The Customs Collector may extend the exportation or payment period by up to 3 months. (Section 105(g))
• Exemptions for Foreign Consultants and Experts (Section 1)
- Personal and household effects and vehicles of foreign consultants, experts, and their staff/families hired by the government are exempt, provided they are for personal use and not for barter, sale or hire. (Section 105(g-1))
- The Customs Collector may require a written commitment or a bond equal to 1.5 times the duties, taxes, and charges, conditioned for exportation or payment within 6 months after the contract expires. (Section 105(g-1))
- The Customs Collector may extend the exportation or payment period by up to 6 months. (Section 105(g-1))
• Trailer Chassis for Shipping Companies (Section 2)
- Trailer chassis imported by shipping companies for handling containerized cargo are exempt upon posting a bond equal to 1.5 times the duties, taxes, and charges for 1 year, extendable yearly. (Section 105(y))
- The trailer chassis must be identified, registered with the Land Transportation Commission, subject to customs supervision fees, and deposited in the Customs zone when not in use. (Section 105(y))
- Upon expiration of the prescribed period, duties and taxes must be paid unless re-exported. (Section 105(y))
• Effective Date (Section 3)
- This Decree shall take effect 30 days after approval.
Amendments to Section 105(g) and (y) of the Tariff and Customs Code of the Philippines
• Exemptions for Wearing Apparel and Personal Effects (Section 1)
- Wearing apparel, personal adornments, toiletries, portable tools, theatrical costumes, and similar personal effects of travelers/tourists are exempt from duties and taxes, provided they are for personal use and not for barter, sale or hire. (Section 105(g))
- The Customs Collector may require a written commitment or a bond equal to 1.5 times the duties, taxes, and charges, conditioned for exportation or payment within 3 months. (Section 105(g))
- The Customs Collector may extend the exportation or payment period by up to 3 months. (Section 105(g))
• Exemptions for Foreign Consultants and Experts (Section 1)
- Personal and household effects and vehicles of foreign consultants, experts, and their staff/families hired by the government are exempt, provided they are for personal use and not for barter, sale or hire. (Section 105(g-1))
- The Customs Collector may require a written commitment or a bond equal to 1.5 times the duties, taxes, and charges, conditioned for exportation or payment within 6 months after the contract expires. (Section 105(g-1))
- The Customs Collector may extend the exportation or payment period by up to 6 months. (Section 105(g-1))
• Trailer Chassis for Shipping Companies (Section 2)
- Trailer chassis imported by shipping companies for handling containerized cargo are exempt upon posting a bond equal to 1.5 times the duties, taxes, and charges for 1 year, extendable yearly. (Section 105(y))
- The trailer chassis must be identified, registered with the Land Transportation Commission, subject to customs supervision fees, and deposited in the Customs zone when not in use. (Section 105(y))
- Upon expiration of the prescribed period, duties and taxes must be paid unless re-exported. (Section 105(y))
• Effective Date (Section 3)
- This Decree shall take effect 30 days after approval.