Tax Exemptions for Articles Brought or Imported from Foreign Countries

August 14, 1952 REPUBLIC ACT NO. 830 AN ACT EXEMPTING FROM TAXES, CUSTOMS DUTIES OR CHARGES ALL ARTICLES WHICH SHALL BE BROUGHT OR IMPORTED FROM FOREIGN COUNTRIES INTO THE PHILIPPINES FOR THE SOLE PURPOSE OF EXHIBITION OR DISPLAY AT ANY FAIR OR EXPOSITION OF THE ARTS, SCIENCES, AND INDUSTRIES SECTION 1. 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exempt from all kinds of taxes, customs duties, fees, or charges of any kind: Provided , That all such articles, when withdrawn for consumption or use in the Philippines, except those that are donated to the Government shall be subject to the taxes, duties, fees and charges, if any, imposed upon such articles by the revenue laws in force at the date of their withdrawal. cd SECTION 2. Any alien exhibitor in such fair or exposition may bring to the Philippines, under contract, such otherwise admissible aliens mechanics, artisans, agents, or other employees, natives of his country as may be necessary for installing or conducting his exhibit, under such rules and regulations as the Commission on Immigration, with the approval of the Secretary of Justice, may prescribe both as to the admission and departure of such persons. 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 alien exhibitors free from any fees or charges of whatever nature. SECTION 3. The Secretary of Commerce and Industry shall issue such rules and regulations as may be necessary to carry out the provisions of this Act not otherwise assigned to other offices as provided in this Act. SECTION 4. This Act shall take effect upon its approval. Approved: August 14, 1952 Published in the Official Gazette, Vol. 48, No. 10, p. 4276 in October 1952