Tccp Section 105 Summary

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 owner’s 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 owner’s 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