Customs Commissioner Angelito Alvarez has issued an order tightening the rules for the entry of imported books into the Philippines, requiring importers to apply with the Finance Department for duty- and tax-free importation of books.
In Customs Memorandum Order No. 25-2011, Alvarez said importers must state the legal basis for requesting exemptions for their books in their applications.
The order covers educational, scientific, and cultural materials under the Florence Agreement. The directive also includes books and raw materials under Republic Act 8047 or the Book Publishing Industry Development Act.
Similarly covered is the importation of books by non-stock and non-profit educational institutions.
“The Florence Agreement, signed in 1952 in Florence, Italy by 17 countries, waived tariffs on books and other printed materials in order to facilitate the free flow of educational, scientific, and cultural materials. The Philippines became a signatory to the Florence Agreement on August 7, 1979," the Bureau of Customs (BOC) said in a statement Monday.
The BOC also said imported books, newspapers, magazines, reviews, or bulletins, which appear at regular intervals with fixed prices for subscription and sale, are also exempted from value-added tax (VAT).
For the purpose of a VAT exemption, however, importers still need to secure an exemption from the Finance Department.
Books and materials not covered by the regulation, on the other hand, are levied the corresponding BOC rate of duty. Examples of these are dictionaries and encyclopedias, maps and hydrographic or similar charts, and plans and drawings for architectural, engineering, industrial, commercial, topographical, and similar purposes. — PE/VS
