SEC 105, RA 1937

i. Wearing apparel and household effects, including those articles provided for under
subsections 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; personal and
household effects brought into the Philippines by returning residents, the export value of
which does not exceed five hundred pesos, solely for personal or household use but not
imported for the account of any other person nor intended for barter, sale or hire:
Provided, That such returning residents have not received the benefit of any exemption
hereunder within one hundred and eighty days from and after the date of the last
exemption granted: And provided, further, That in the event the total export value of the
imported article or articles exceeds the amount of five hundred pesos, such article or
articles shall be subject to duty only on the amount in excess of five hundred pesos;
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 in no case shall exceed ninety
(90) days before or after the owners return, upon proof satisfactory to the Collector of
Customs that same have been in their use abroad for more than one year; articles in
any single shipment consigned to any single person when the total export value of such
shipment does not exceed one hundred pesos: Provided, That when the export value
exceeds the amount of one hundred pesos, only the amount in excess of one hundred
pesos shall be subject to duty.
j. Wearing apparel, articles of personal adornment, toilet articles, portable tolls and
instruments, theatrical costumes, and similar personal effects, accompanying travelers
or tourists in their baggage or arriving within a reasonable time, in the discretion of the
Collector of Customs, before or after the owners, in use of and necessary and
appropriate for the wear or use of such persons according to their profession or position
for the immediate purposes of their journey and their present comfort and convenience:
Provided, That this exemption shall not be held to apply to articles intended for other
persons or for barter, sale or hire: Provided, further, That the Collector of Customs may,
in his discretion, require a bond in an amount equal to one and one-half times the
ascertained duties, taxes and other charges upon articles classified under this

subsection, conditioned for the exportation thereof or payment of the corresponding

duties, taxes and other charges, within six months from the date of acceptance of the
import entry: And provided, finally, That the Collector of Customs may extend the time
for exportation or payment of duties, taxes and other charges for a term not exceeding
six months from the expiration of the original period.
k. Vehicles, horses, harness, bed and table linen, table service, furniture, musical
instruments and personal effects of like character, owned and imported by travelers or
tourists for their convenience and comfort, upon identification and the giving of a bond in
an amount equal to one and one-half times the ascertained duties, taxes and other
charges thereon, conditioned for the exportation thereof or payment of the
corresponding duties, taxes and other charges within six months from the date of
acceptance of the import entry: Provided, That the Collector of Customs may extend the
time for exportation or payment of duties, taxes and other charges for a term not
exceeding six months from the expiration of the original period.
l. Professional instruments and implements, tools of trade, occupation or employment,
wearing apparel, domestic animals, and personal and household effects, including those
of the kind and class provided for under subsections j and k and belonging to
persons coming to settle in the Philippines, in quantities and of the class suitable to the
profession, rank or position of the person importing them, for their own use and not for
barter or sale, accompanying such persons, or arriving within a reasonable time, in the
discretion of the Collector of Customs, before or after the arrival of their owners, upon
the production of evidence satisfactory to the Collector of Customs that such persons
are actually coming to settle in the Philippines, that the articles are brought from their
former place of abode, that change of residence is bona fide, and that the privilege of
free entry under this subsection has never been previously granted to them: Provided,
That neither merchandise of any kind, nor machinery or other articles for use in
manufacture, shall be classified under this subsection.
n. Articles (e.g., photographic, sound recording, electrical and other equipment,
vehicles, animals, costumes, apparel, properties, supplies, unexposed motion picture
films) brought by foreign producers for making or recording motion pictures on location
in the Philippines, upon identification and the giving of a bond in an amount equal to one
and one-half times the ascertained duties, taxes and other charges thereon, conditioned
for exportation thereof or payment of the corresponding duties, taxes and charges within

six months from the date of acceptance of the import entry. Unexposed motion picture
films allowed free entry under bond for exportation falling within this subsection and
subsequently exposed, whether or not developed, may be reexported free of import
duties, taxes and other charges.
v. Food, clothing, house-building and sanitary-construction materials, and medical,
surgical and other supplies for use in emergency relief work, when imported by or
directly for the account of any victim, sufferer, refugee, survivor or any other person
affected thereby, or by or for the account of any relief organization, not operated for
profit, for distribution among the distressed individuals, whenever the President shall, by
proclamation, declare an emergency to exist by reason of a state of war, pestilence,
cholera, plague, famine, drought, typhoon, earthquake, fire, flood and similar conditions:
Provided, That the importation free of duty of articles described in this herein subsection
shall continue only during the existence of such emergency, or within such limits and
subject to such conditions as the President may, by his proclamation, deem necessary
to meet the emergency.