EXECUTIVE ORDER NO. 206
EXECUTIVE ORDER NO. 206 - AMENDING
SECTION 105 OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
WHEREAS,
there is a need to adjust the maximum dutiable value of conditionally
free importations of personal and household effects belonging to
residents of the Philippines returning from abroad to a realistic
level;
WHEREAS, to curb abuses in conditionally free importations under
Section 105 (f) of the Tariff and Customs Code of the Philippines, the
conditions for such importations must be restricted;
WHEREAS, there is also a need to recognize the magnitude of the
contribution of the overseas contract workers whose lonely sacrifices
in foreign lands bring in a considerable amount of foreign exchange
annually thereby contributing to the national recovery effort;
NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, do
hereby order:
Section 1. Section 105 (f) of the Tariff and Customs
Code of the Philippines is hereby amended and a new subsection (f-1) is
hereby added thereto, to read as follows:
Conditionally-Free Importations. — . . .
(f)
Personal and household effects belonging to residents of the
Philippines returning from abroad including jewelry, precious stones
and other articles of luxury which were formally declared and listed
before departure and identified under oath before the Collector of
Customs when exported from the Philippines by such returning residents
upon their departure therefrom or during their stay abroad; personal
and household effects including wearing apparel, articles of personal
adornment (except luxury items), toilet articles, instruments related
to one’s profession and analogous personal or household effects,
excluding vehicles, watercraft, aircraft and animals purchased in
foreign countries by residents of the Philippines which were necessary,
appropriate and normally used for their comfort and convenience during
their stay abroad, accompanying them on their return, or arriving
within a reasonable time which, barring unforeseen and fortuitous
events, in no case shall exceed sixty (60) days after the owner’s
return: Provided, That the personal and households effects shall
neither be in commercial quantities nor intended for barter, sale or
hire and that the total dutiable value of which shall not exceed Ten
Thousand Pesos (P10,000.00): Provided, further, That the returning
resident has not previously availed of the privilege under this section
within three hundred sixty five (365) days prior to his arrival:
Provided, finally, That a fifty percent (50%) ad valorem duty across
the board shall be levied and collected on the personal and household
effects (except luxury items) in excess of Ten Thousand Pesos
(P10,000.00).
For the purposes of this section, the phrase “returning residents”
shall refer to nationals who have stayed in a foreign country for a
period of at least six (6) months.
(f-1)
In addition to be privilege granted under the immediately preceding
paragraph, returning overseas contract workers shall have the privilege
to bring in, duty and tax free, used home appliances, limited to one of
every kind once in a given calendar year accompanying them on their
return, or arriving within a reasonable time which, barring unforeseen
and fortuitous events, in no case shall exceed sixty (60) days after
the owner’s return upon presentation of their original passport at the
Port of Entry: Provided, That any excess of Ten Thousand Pesos
(P10,000.00) for personal and household effects and/or of the number of
duty and tax-free appliances as provided for under this section, shall
be subject to the corresponding duties and taxes provided under this
Code.
For purposes of this section, the following words/phrases shall be
understood to mean:
a.
Overseas Contract Workers — Holders of valid passports duly issued by
the Department of Foreign Affairs and certified by the Department of
Labor and Employment/Philippine Overseas Employment Agency for overseas
employment purposes. It covers all nationals working in a foreign
country under employment contracts, including Middle East Contract
Workers, entertainers, domestic helpers, regardless of their employment
status in the foreign country.
b. Calendar
Year — shall cover the period from January 1 to December 31.”
Sec. 2. All laws, orders, issuances, rules and
regulations or parts thereof inconsistent with this Executive Order are
hereby repealed or modified accordingly.
Sec. 3. This Executive Order shall take effect
immediately.
Done in the City of Manila,
this 30th day of June, in the year of Our Lord, nineteen hundred and
eighty-seven.
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Since 19.07.98.