TCCP Section 105: Conditionally Free Importations

Items

a. Aquatic Products
b. Equipment for salvage
of vessels or aircraft

c. Cost of Repairs upon

vessel or aircrafts

d. Articles for repair,

Condition
- caught/gathered in High Seas/Open Waters by vessel with Philippine registry
- vessel have not landed in foreign country
- if landed, solely for transshipment w/o having advanced in condition
- not locally available
[proved by Maritime Industry Authority(MARINA)]
- giving of a bond
- vessel in Philippine registry
- facilities for repairs not afforded in the Philippines
- vessel/aircraft was compelled by stress of weather to put into foreign port
(the materials used in the repair is dutiable)
- giving of a bond

processing, reconditioning

e. Medals, Badges, cups

Bond

Period

Extension

Duties
150% of
SOP

6 months from the

acceptance of
import entry

6 months from
expiration of
original period

effects of returning
residents (BALIKBAYAN)

f-1.Personal & Household

effects of Returning OFW

g. Articles of travelers or
tourist

g-1.Articles of foreign
consultants and experts,
their personnel & family
h. Articles of residents
citizens of foreign country
coming to settle in the
Philippines (Overseas
Filipinos)

Duties

Duties

150% of
SOP

6 months from the

acceptance of
import entry

Duties

- articles received as honorary distinction

Duties

bestowed as trophies or
prizes

f. Personal & Household

Free

- articles declared in Certificate of Identification(CI) before departure from PH

- not exceed 60 days after the owners return
- at least 6 months stay in abroad
- not exceeding P10,000, if exceed 50% ad.val of excess is DUTIABLE
- privilege is once every 1 year
- OFW w/ original passport valid from DFA
- OFW is certified by DOLE/POEA
- not exceed 60 days after the owners return
- used appliances limited to one of a kind is duty & tax free
- not exceeding P10,000, the excess is payable and based on AHTN
- applicable only once every 1 year
- not apply to articles intended for other persons, barter, sale, or hire
- Collector may require either written commitment or a bond
- items for their own use not for barter, sale, or hired
- Collector may require either written commitment or a bond
- except of the articles of their children who is 21yrs. Old and above is DUTIABLE
- items for their own use not for barter or sale
- 25 days before/after arrival of owners
- change of residence was bona fide
- privilege of free entry was never granted before
- persons qualifies under the provisions of Letter of Instructions 105, 163 & 210

Duties

D&T

150% of
SOP
150% of
SOP

3 months from the

acceptance of
import entry
6 months after
expiration of the
contract

3 months from
expiration of
original period
6 months from
expiration of
original period

Duties

Duties

D&T

Prepared by: Archer Sagang

Items

i. Articles for public

entertainment, exhibitions
or other similar items

j. Articles for recording

motion picture film

k. Articles of Foreign
Representatives,
Embassies, legations and
agencies

l. Articles for donation

m. Receptacles
(containers/holders) for
Export

n. Supplies for sea, saloon

or air stores

o. Salvage articles from

vessels

p. Coffins or Urns

q. Sample Shipment

Commercial Sample

Condition
- giving of a bond
- technical & scientific films not to be exhibit for profit
- If exhibit for profit, shall be subject to confiscation, in addition to the penalty under
Section 3602
- giving of a bond
- producing companies are Philippine Registry
- that such exposed film are the same films previously exported
- Those foreign countries like privileges to corresponding agencies of the Phil.
- articles only for personal/family use of the members
- privilege is accorded under special agreements between Phil. & foreign country
- privilege may be granted by the Secretary of Finance
- issued only upon request of DFA
- for the account of any duly registered relief organization
- upon certification of DSWD or DepEd
- giving of a bond
- include kraft paper bags of local cement, corrugated boxes for bananas, mangoes, etc.
-except containers made of paper, paperboard & textile fabrics
- include articles transferred from a bonded warehouse to any vessel/aircraft engage in
foreign trade
- for use or consumption of the passengers or the crew of the vessels/aircrafts
- articles purchased abroad for sale on board a vessel/aircraft
- any surplus/excess of supplies arriving from foreign ports is DUTIABLE
- recovered after 2yrs from the date of filing the marine protest or the time when the
vessel was wrecked or abandoned or parts/equipment of foreign vessel
wrecked/abandoned in Phil. Waters
- salvage articles recovered within 2yrs shall be DUTIABLE
- containing human remain, bones, ashes, personal effects of the deceased person
- articles except vehicles; the value not exceed P10,000
- not saleable or no appreciable commercial value
- samples of medicine properly marked sample-sale punishable by law
- authorized by Secretary of Finance
- sample medicine is authorized by Secretary of Health
- sample new medicine are not available in the Philippines
- samples not authorized and marked shall be levied TARIFF DUTY
- except items not readily/easily identifiable(precious/semi stones, cut/uncut, jewelry)
- value of single importation not exceeding P10,000
- giving of bond
- the excess may be entered in bond or for consumption, as importer may elect

Bond

Period

Extension

Free

150% of
SOP

6 months from the

acceptance of
import entry

6 months from
expiration of
original period

Duties

150% of
SOP

6 months from the

acceptance of
import entry

Not exceeding
6 months

Duties

Duties

Duties
150% of
SOP

6 months from the

acceptance of
import entry

Duties

Duties

Duties

Duties

Duties

200% of
SOP

6 months from the

acceptance of
import entry

Duties

Prepared by: Archer Sagang

Items

r. Animals & Plants for

scientific, experimental,
propagation, botanical,
breeding, zoological &
national defense purposes

s. Books and/or
Publications

t. Returned Shipments
u. Aircraft, parts &
accessories

v. Machinery and
accessories for mining &
Articles of Agro-Industrial
companies

w. Spare Parts of
vessel/aircraft of foreign
registry

x. Repaired Article

y. Trailer Chassis

Condition

Bond

Period

Extension

- no live trees, shoots, plants, moss & bulbs, tubers & seeds for propagation purposes
shall be imported except by order of Government/Authorized Ins.
-free entry of animals of recognized breed is registered in the book of records
- Book of Records is certified by Bureau of Animal Industry(BAI)
- certificate of such record & pedigree of such animal is authenticated by the proper
custodian of book of record, submit to the Collector
- the animals & plants are certified by NEDA
- have already been imported but pending release by the BOC
- privilege provided upon certification by the DepEd, Culture & Sports
- the materials are covered by the International Agreement on Importation of
Educational Scientific & Cultural Materials signed by the Pres. of the Philippines
- any Philippine article upon w/c drawback or bounty has allowed shall, upon reimportation, be subject to a duty equal to the amount of such drawback/bounty
- such articles/supplies are not locally available
[prove by Civil Aeronautics Board (CAB)]
- articles/supplies are necessary or incidental for the proper operation of the scheduled
airline
- certified by the Secretary of Energy & Natural Resources upon recommendations of
st
the Director of Mines, for 5yrs from the 1 date of actual commercial productions
- such articles are not locally available
- necessary or incidental in the proper operation of the mine
- aircrafts imported by Agro-industrial companies to be used in their agriculture and
industrial operations, spare parts & accessories
- such spare parts shall utilized to secure the safety, seaworthiness/airworthiness of the
vessel/aircraft
- articles is not capable of being repaired locally
- the cost of the repair shall PAY a ROD of 30% ad valorem
- posting a bond
- they shall be properly identified and registered w/ the LTO
- they shall be subject to customs supervision fee to be fixed by the Collector subject to
approval of the Commissioner
- they shall be deposited in the customs zone when not in use
- upon the expiration of the period prescribed above, duties&taxes shall be paid unless
otherwise re-exported

Free

Duties

Duties

Duties

Duties

Duties

Duties
Duties

150% of
SOP

1 year

Extendible
from year to
year

Duties

Prepared by: Archer Sagang