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Republic of the Philippines RECEIVED
HOUSE OF REPRESENTATIVES Dare
Quezon City, Metro Manila —
tive 143:
SEVENTEENTH CONGRESS BY:
First Regular Session
House Bill No? 2 REOST RATION AIT

a BILLS AND INDEX SERVICE

Introduced by DIWA Party-list Representative Emmeline Y. Aglipay ~ Villar

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 pan 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 line our national laws with the ideals of the Florence Agreement, but to go above and
beyond the same--this bill, which we filed in the 16" Congress as House Bill No.563, seeks
to provide for the’ painless tax and duty free importation of books and selécted other +
publications, thus removing the same from the whims and contradictions of departmental ~
level issuances.

Lovee We Wallon
EMMELINE Y. AGLIPAY - VILLAR
Representative, DIWA Party-

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HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

SEVENTEENTH CONGRESS
First Regular Session

House Bill Nf 92

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

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 Representatives 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 Policy. - It is hereby declared the policy of the State:

‘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;

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 now of books and
certain other documents and publications is key to the progress, prosperity, and
development of the State and its citizens;

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

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 4 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:

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a) Newspapers and periodicals.

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

c) 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

e) Manuscripts, including typescripts.

£) 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

j) 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 impolting country for the purpose of duty-fee
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 advel lising 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 materials 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 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 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

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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. Repeating 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 Acl 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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