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Presidential Decrees

Amending Subsection (S) Of Section One Hundred Five Of Republic Act Numbered Nineteen Hundred Thirty-Seven, Otherwise Known As The Tariff And Customs Code, As Amended

Presidential Decree No. 284

MALACAÑANG
M a n i l a

PRESIDENTIAL DECREE No. 284 September 3, 1973

AMENDING SUBSECTION (s) OF SECTION ONE HUNDRED FIVE OF REPUBLIC ACT NUMBERED NINETEEN HUNDRED THIRTY-SEVEN, OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE, AS AMENDED

I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution as Commander- in-Chief of all the Armed Forces of the Philippines and pursuant to Proclamation No. 1081 dated September 22, 1972, and General Order No. 1 dated September 22, 1972, do hereby order and decree as part of the law of the land the following:

Section 1. Subsection (s) of Section 105 of Republic Act Numbered nineteen hundred thirty-seven, as amended, is hereby further amended to read as follows:

"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...

Summary of Presidential Decree No. 284

Amending Subsection (s) of Section 105 of Republic Act No. 1937 (Tariff and Customs Code)

- Exempts the following from customs duties and taxes:
• Economic, technical, vocational, scientific, philosophical, historical, and cultural books and publications, including those already imported but pending release by the Bureau of Customs at the time of the Decree's effectivity, upon certification by the Department of Education and Culture that they are for economic, technical, vocational, scientific, philosophical, historical or cultural purposes, or that they are educational, scientific or cultural materials covered by the International Agreement on Importation of Educational, Scientific and Cultural Materials signed by the Philippines on August 2, 1952, or other agreements binding upon the Philippines. (Section 1)
• Educational, scientific and cultural materials covered by international agreements or commitments binding upon the Philippine Government, as certified by the Department of Education and Culture. (Section 1)
• Bibles, missals, prayer books, Koran, Hadith and other religious books of similar nature and extracts therefrom, hymnals and hymns for religious uses. (Section 1)

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