Amendment to Tariff and Customs Code Re: Removal of Tariff Exemptions from Certain Personal and Household Effects
Republic Act No. 2252, enacted on June 18, 1959, amends the Tariff and Customs Code of the Philippines by removing exemptions from tariff duties for certain personal and household effects valued at up to five hundred pesos, as well as articles in any single shipment not exceeding one hundred pesos. The amended law stipulates that returning residents can bring back wearing apparel and household effects they exported or purchased abroad, provided they can prove ownership and that these items were used for over three months during their absence. The law ensures that these items must arrive within a reasonable timeframe of ninety days before or after the owner's return. This act took effect immediately upon its approval.
Law Information
- Reference Number
- Republic Act No. 2252
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 18, 1959
REPUBLIC ACT NO. 2252
AN ACT AMENDING SUBSECTION (i), SECTION ONE HUNDRED FIVE OF REPUBLIC ACT NUMBERED NINETEEN HUNDRED THIRTY-SEVEN BY REMOVING THE EXEMPTIONS FROM THE PAYMENT OF TARIFF DUTIES CERTAIN PERSONAL AND HOUSEHOLD EFFECTS NOT EXCEEDING FIVE HUNDRED PESOS IN VALUE, AND ARTICLES IN ANY SINGLE SHIPMENT CONSIGNED TO ANY SINGLE PERSON NOT EXCEEDING ONE HUNDRED PESOS
SECTION 1. Subsection (i), section one hundred five of Republic Act Numbered Nineteen hundred thirty-seven, otherwise known as the Tariff and Customs Code of the Philippines, is amended to read as follows: cd i
"i. Wearing apparel and household effects, including those articles provided for under subsection 'j' and 'k', and belonging to residents of the Philippines returning from abroad, which were exported from the Philippines by such returning residents upon their departure therefrom or during their absence abroad, upon the identity of such articles being established to the satisfaction of the Collector of Customs; articles of the same kind and class purchased in foreign countries by residents of the Philippines during their absence abroad and accompanying them upon their return to the Philippines, or arriving within a reasonable time which, barring unforeseen circumstances in no case shall exceed ninety (90) days before or after the owner's return, upon proof satisfactory to the Collector of Customs that same have been in their use abroad for more than three months."
SECTION 2. This Act shall take effect upon its approval.
Approved: June 18, 1959
Published in the Official Gazette, Vol. 55, No. 30, p. 5699 on July 27, 1959
Cite This Law
Amendment to Tariff and Customs Code Re: Removal of Tariff Exemptions from Certain Personal and Household Effects, Republic Act No. 2252, Jun 18, 1959 (Philippines)
Amendment to Tariff and Customs Code Re: Removal of Tariff Exemptions from Certain Personal and Household Effects, Republic Act No. 2252 (Phil. 1959)
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