Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

FLUPTEENTH CONGRESS
First Regular Session

»,_ 5598

Introduced by Representative Emmeline Y. Aglipay, DIWA Party-list

EXPLANATORY NOTE

As a signatory of the Florence Agreement on the Importation of Educational, Scientific and
Cultural Materials, the Philippines adheres to the principle that the free exchange of ideas and
knowledge is vitally important both for intellectual progress and international understanding
Books, newspapers, and other publications are key avenues by which this exchange of ideas
takes place. Books, whether fiction or non-fiction, play an important role in the cultural, social,
and intellectual growth of the nation and its citizens, and thus merit a privileged status under
both local and international law.

However, the importation of books into the country has long been the subject of much confusion
and consternation on the part of our citizens. While under the Florence Agreement, no duties
should be imposed on the importation of books and certain other publications, in practice, books
continue to be subject to illegitimate charges, often due to departmental issuances which are
either vague or attach excessive pre-conditions before a party can avail of the benefits of duty-
free importation, pre-conditions which are particularly onerous to individual book buyers,
especially those who do not reside in Metro Manila

To truly promote the free exchange of information through books~and to not only bring in Tine
our national laws with the ideals of the Florence Agreement, but to go above and beyond the
same--this bill seeks to provide for the painless tax and duty free importation of books and
selected other publications, thus removing the same from volatile departmental level issuances

Lonel DZ:

EMMELINE Y. AGLIPAY
Representative, DIWA Party-list


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

FIFTEENTH CONGRESS
First Regular Session

5598

HOUSE BILL NO.

Introduced by Representative Emmeline Y. Aglipay, DIWA Party-list

AN ACT
MANDATING THE TAX-FREE AND DUTY-FREE IMPORTATION OF BOOKS AND
SELECTED PUBLICATIONS AND DOCUMENTS INTO THE PHILIPPINES

Be it enacted by the Senate and House of Represematives of the Republic of the Philippines in
Congress assembled:

SECTION 1. SHORT TITLE. - This Act shall be known and cited as the “Tax and Duty-Free
Book Importation Act.”

SECTION 2. DECLARATION OF POLICIES. - It is hereby declared the policy of the State:

(1) That, in accordance with the Florence Agreement on the Importation of Educational,
Scientific and Cultural Materials, the free exchange of ideas and knowledge and, in general, the
widest possible dissemination of the diverse forms of self-expression used by civilizations are
vitally important both for intellectual progress and international understanding;

(2) That books are an essential avenue by which this exchange of ideas and knowledge takes
place, and as such the facilitation of the free and unimpeded flow of books and certain other
documents and publications is key to the progress, prosperity, and development of the State and
its citizens,

(3) That the long term benefits that the State and its citizens will reap from facilitating speedy,
widespread and reasonably priced access to books far outweigh any short-term effects on internal
revenue

(4) That a reading public is an informed public, and an informed public is indispensible to
national development.

SECTION 3. COVERAGE. - The provisions of this Act are intended to govern the importation
of books into the Philippines. A “book” is heretofore defined as a printed non-periodical
publication of at least forty-eight (48) pages, exclusive of cover pages, published in a particular
country and made available to the public, whether printed or produced by duplicating processes
other than printing

The coverage of this Act also includes the following publications and documents

(a) Newspapers and periodicals

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(b) Official government publications, that is, official, parliamentary and administrative
documents published in their country of origin

(6) Travel posters and travel literature (pamphlets, guides, time-tables, leaflets and similar
publications), whether illustrated or not, including those published by private commercial
enterprises, whose purpose is to stimulate travel outside the country of importation

(d) Publications whose purpose is to stimulate study outside the country of importation
(©) Manuscripts, including typescripts.

(f) Catalogues of books and publications, being books and publications offered for sale by
publishers or booksellers established outside the country of importation.

(g) Catalogues of films, recordings or other visual and auditory material of an educational,
scientific or cultural character, being catalogues issued by or on behalf of the United Nations or
any of its Specialized Agencies.

(h) Music in manuscript or printed form, or reproduced by duplicating processes other than
printing

(i) Geographical, hydrographical or astronomical maps and charts.

@ Architectural, industrial or engineering plans and designs, and reproductions thereof, intended
for study in scientific establishments or educational institutions approved by the competent
authorities of the importing country for the purpose of duty-free admission of these types of
articles. ~

SECTION 4. EXEMPTIONS. - This Act shall not apply to:
(a) Stationery;

(b) Books, publications and documents published by or for a private commercial enterprise,
essentially for advertising purposes, except for the catalogues, travel posters and travel literature
referred to in Section 3;

(©) Newspapers and periodicals in which the advertising matter is in excess of 70 per cent by
space,

(d) All other items, except for the catalogues referred to in Section 3, in which the advertising
matter is in excess of 25 per cent by space. In the case of travel posters and literature, this
percentage shall apply only to private commercial advertising matter.

SECTION 5. PRESUMPTION OF COVERAGE - All printed material is presumed to be
covered by Section 3 of this Act, and the burden of proof lies with the State to contradict this
presumption through the presentation of evidence.

SECTION 6. DUTY AND TAX FREE ENTRY OF BOOKS - No books, publications and
documents, defined or enumerated in Section 3 of this Act, shall be subjected to any taxes,
customs duties, or other charges. No importer, whether a natural or artificial person, shall be
required to pay any charges--including but not limited to import duties, value added-taxes,
import processing fees, and customs duties~in order to claim imported books, publications and
documents, defined or enumerated in Section 3 of this Act

SECTION 7. EXEMPTION NOT CONTINGENT ON DOCUMENTARY PROOF OR
EDUCATIONAL, SCIENTIFIC OR CULTURAL CONTENT - Any imported good that

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falls within the definition of a book, or is included in the enumeration of documents and
publications in Section 3 of this Act, shall automatically enjoy the exemption provided in Section
5 of this Act, without the need to present any documentary proof, authority, or certification. The
benefit provided in Section 6 of this Act shall not be dependent on the existence of, or proof of,
‘the educational, scientific or cultural content of the book, publication or document, defined or
enumerated in Section 3 of this Act,

SECTION 8. REPEALING CLAUSE. - All laws, decrees, rules and regulations or parts
thereof, which are contrary to or inconsistent with this Act are hereby repealed or modified
accordingly; in particular, the relevant portions of Sec. 105 (s) of the Tariff and Customs Code,
as amended, and Customs Memorandum Order 25-2011

SECTION 9. SEPARABILITY CLAUSE. - If any part or provision of this Act is declared
unconstitutional, the remaining parts or provisions not affected shall remain in full force and
effect.

SECTION 10. EFFECTIVITY CLAUSE. - This Act shall take effect fifteen days from its
publication in two national newspapers of general circulation after its approval by the President

Approved.

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