Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
EIGHTEENTH CONGRESS 
Third Regular Session 
H.B. NO. ____________ 
Introduced by Representative Sharon S. Garin 
EXPLANATORY NOTE 
In the most recent COVID-19 response program of the government, Republic 
Act No. 11525, otherwise known as the COVID-19 Vaccination Program Act of 2021 
was enacted to launch the vaccination program of the government and make essential 
social services available to all people at an affordable cost. Procurement, sourcing 
out, administration and creation of indemnity fund were among the thrust of the said 
law.  
One of the key feature provided for of this Act was the granting of exemption 
from import duties, taxes and other fees in the procurement, deployment and 
administration of the COVID-19 vaccines. However, the effectivity of the said Act shall 
remain in full force during the period of the state of calamity as declared under 
Proclamation No,. 1021 dated September 16, 2020 issued by the President of the 
Philippines.  
Proclamation No. 1021 dated September 16, 2020 is set to expire on 
September 12, 2021. Hence, by September 13, 2021 onwards, all procurement, 
deployment and administration of COVID-19 vaccines, despite the extension of the 
effectivity of Proclamation No. 1021under separation issuance, strictly speaking, will 
now subject to import duties, taxes and other fees. 
It is then imperative to pass a measure providing for a clear effectivity of Section 
11 of R.A. No. 11525 in pursuit of the objectives of the said law. 
In view of the foregoing, the passage of this measure is earnestly sought for. 
SHARON S. GARIN 
Party List, AAMBIS-OWA 
August 16, 2021
2:29 pm
9977


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
EIGHTEENTH CONGRESS 
Third Regular Session 
H.B. NO. ____________ 
Introduced by Representative Sharon S. Garin 
AN ACT 
EXTENDING THE EFFECTIVITY OF EXEMPTION FROM IMPORT DUTIES, 
TAXES AND OTHER FEES FOR THE PROCUREMENT, DEPLOYMENT AND 
ADMINISTRATION OF COVID-19 VACCINES PROVIDED FOR UNDER SECTION 
11 OF REPUBLIC ACT NO. 11525, OTHERWISE KNOWN AS THE COVID-19 
VACCINATION PROGRAM ACT OF 2021 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION. 1. Extension of the Effectivity of the Import Duties, Taxes and 
Other Fees for the Procurement, Deployment and Administration of COVID-19 
Vaccines. – The provision under Section 11 of Republic Act No. 11525, otherwise 
known as the Covid-19 Vaccination Program Act of 2021 shall remain in full force and 
effect beginning September 13, 2021 up to December 31, 2023. 
Beginning September 13, 2021 up to December 31, 2023, the procurement, 
importation, donation, storage, transport, deployment, and administration of COVID-
19 vaccine through the COVID-19 Vaccination Program by the government or any of 
its political subdivision and by private entities shall be exempt from customs duties, 
value-added tax, excise tax, donor’s tax, and other fees: Provided, That the vaccines 
shall not be intended for resale or other commercial use and shall be distributed 
without consideration from person to be vaccinated. 
SEC. 2. Implementing Rules and Regulations. – Within five (5) days from the 
effectivity of this Act, the Department of Finance, in coordination with National Task 
Force Against COVID-19 (NTF), Department of Health (DOH), and Department of 
Interior and Local Government (DILG) shall promulgate the rules and regulations to 
implement the objectives and provisions of this Act.  
SEC. 3. Separability Clause. If any provision of this Act is declared invalid or 
unconstitutional, the other provisions not affected thereby shall remain valid and 
subsisting.  
SEC. 4. Repealing Clause. All laws, decrees, orders, rules and regulation, or 
other issuances or parts thereof inconsistent with the provisions of this Act are hereby 
revoked, repealed, amended or modified accordingly.  
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SEC. 5. Effectivity. This Act shall take effect immediately upon its publication 
in a newspaper of general circulation or in the Official Gazette and shall remain in full 
force and effect up to December 31, 2023. 
Approved,