The Philippine Online Chronicles

The Department of Finance (DOF) has clarified that while all imported books both for personal or commercial use are exempted from duties and taxes, they are still subject to normal declaration of goods.

In Department Order No. 57-2011 issued last Dec. 9, the DOF said books for “personal use” are exempted from any extensive documentary requirements such as government endorsement to secure exemption form customs duties and value-added taxes. But the order clarified that such imported books “should be cleared and released through the required declaration of goods as provided under existing rules and regulations.”

“This declaration of goods form is part of the normal process in importing goods wherein you declare anything that you will bring in to the Philippines,” Finance Secretary Cesar Purisima said in a BusinessWorld report.

“One example is the one you have to fill out upon arriving at the airport. You need to check if you will bring in goods from other countries, but this does not necessarily mean that you will have to pay for it,” Purisima added.

According to the department order, books that are for “personal use” should “not exceed 12 copies of any one work when imported by an institution or six copies of any one work when imported by an individual.” Otherwise, imports will be treated as of “commercial quantity.”

Imported books for commercial use, meanwhile, will be subject to extensive documentary requirements which include an endorsement from the Revenue Office of the Finance department certifying that products to be imported are included in the list of tax-exempt goods.

Secretary Purisima clarified that books and publications for “advertising purposes” are not exempted from duties and taxes as per the Florence Agreement.

The Florence Agreement, which was initiated by the United Nations Educational, Scientific and Cultural Organization (UNESCO), was signed by the Philippines in 1952.

The agreement mandates contracting states not to apply customs duties or other charges on “educational, scientific and cultural materials” such as books and newspapers, except on those published “essentially for advertising purposes.”