Tax-free Entry of MEC-ICA Shipments

October 10, 1958 BIR RULING NO. 592-58 4th Indorsement Respectfully returned to the Honorable, the Secretary of Finance, Manila. Section 3 of the Economic Technical Cooperation Agreement Between the Government of the United States of America and the Government of the Philippines provides as follows: "SEC. 3 "Relief Supplies 1. The Government will, upon request of either of them, enter into negotiation for agreements (including the provision of duty-free treatment under appropriate safeguard) to facilitate entry into, and the distribution in the Philippines of goods in furtherance of projects of relief, rehabilitation and reconstruction in the Philippines financed by such United States voluntary, non-profit agencies as may be approved by the two Governments." Pursuant to the abovequoted provision of the said agreement the tax-free entry of MEC-ICA shipments may be allowed if the said shipments consist of articles imported for relief, rehabilitation and reconstruction purposes in the Philippines. (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue