BIR Ruling

August 8, 1968 Trade Missions Club 1515 Roxas Boulevard Manila Gentlemen : In reply to your letter dated May 15, 1968, I have the honor to inform you that under Section 1 of Republic Act No. 830, all articles which shall be brought or imported into the Philippines from foreign countries for the sole purpose of being exhibited or displayed at any fair or exposition in the Philippines shall, upon the entry of such articles and during the time they are being displayed or exhibited in such fair or exposition, be exempt from all taxes, customs duties, fees or charges of any kind, provide that all such articles, when withdrawn for consumption or use in the Philippines, except those that are donated to the Government, shall be subject to taxes, duties, fees and charges, if any, imposed upon such articles by the revenue laws in force at the time of their withdrawal from the fair or exposition. Section 2 of the aforecited law also provides that articles or exhibits not sold or disposed during the period of the fair or exposition may also be sent or brought back to the respective countries of the exhibitors, free from any fees or charges of whatever nature. It is also informed in this connection that importations under Republic Act No. 830 are governed by rules and regulations prescribed by the Department of Commerce and Industry. As regards your query on the exemption from customs duties of articles which shall be brought from foreign countries for exhibition in the fair, please refer said query to the Commissioner of Customs who is the official charged with the administration of our customs law and regulations. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue