The Philippine Online Chronicles

Bureau of Customs commissioner Angelito Alvarez issued a new memorandum order stating the guidelines for duty and tax-free entry of imported books into the country.

The new guidelines, stated in Customs Memorandum Order No. 25-2011, requires importers to apply with the Revenue Office, Department of Finance (DOF) for duty-free and/or tax-free importation, stating the legal basis for their request for exemptions.

This covers the import of educational, scientific, and cultural materials under the Florence Agreement; books or raw materials to be used for book under the “Book Publishing Industry Development Act”; and importations of books by non-stock, non-profit educational institutions.

The Florence Agreement declared that tariffs on books and other printed materials would be waived in order to facilitate the free flow of educational, scientific and cultural materials. The agreement was signed by 17 countries in 1952, and the Philippines joined them as a signatory in 1979.

The new guidelines state that books and any newspaper, magazine, review or bulletin appearing at regular intervals having fixed prices for subscription and sale are exempted from value-added tax (VAT).

However, importers are still required to secure exemption from VAT from the finance department.

Alvarez also noted that at least 5 percent in duties and taxes will be imposed on dictionaries and encyclopedias, maps and hydographic or similar charts, as well as plans and drawings for architectural, engineering, industrial, commercial, topographical, or similar purposes.

An earlier report said that imposing duties on imported books to the Philippines started when Stephanie Meyer's book series Twilight became popular. "The importer of Twilight made a mistake and paid the duty requested. A mistake because such duty flies in the face of the Florence Agreement, a U.N. treaty that was signed by the Philippines in 1952, guaranteeing the free flow of 'educational, scientific, and cultural materials' between countries and declaring that imported books should be duty-free," writer Robert Hemley said in his column "The Great Book Blockade of 2009."

Following the protest for taxation on books, a Facebook group called "Filipinos against the taxation of books by customs" was made "to express our protest against the hindering of the flow of knowledge and ideas through the taxation on imported books by Philippine Bureau of Customs."

Former president Gloria Macapagal Arroyo ordered the DOF in May 2009 to revoke its decision to apply duties on imported books, but there were reports saying that imported books continued to be taxed.