Customs tightens rules on entry of imported books

MANILA, Philippines - The Bureau of Customs (BOC) has tightened rules for duty and tax-free entry of imported books into the country.

Customs Commissioner Angelito Alvarez has issued Customs Memorandum Order 25-2011 for uniformity in the treatment of book importations.

Under the new regulation, imported books that are exempt from duties and taxes are educational, scientific and cultural materials under the Florence Agreement; books or raw materials to be used for book under RA 8047 or the “Book Publishing Industry Development Act” and importations of books by non-stock, non-profit educational institutions.

However, to be able to avail of the exemptions, importers must apply with the Department of Finance (DOF).

 “Applicants for importations under the Florence Agreement must first secure a certification from the UNESCO Office in the Philippines attesting that the importations of educational, scientific and cultural materials are among those included Florence Agreement,” Alvarez said.

The Florence Agreement, signed in 1952 in Florence, Italy by 17 countries waved tariffs on books and other printed materials in order to facilitate the free flow of educational, scientific and cultural materials.

The Philippines became a signatory to the Florence Agreement in 1979.

For importations of books or raw materials to be used in book publishing, the importer must attach to the application for duty tax exemption his registration with the National Book Development Board (NBDB) as a book publisher.

Furthermore, the importer also needs to submit a certificate from local suppliers that the raw materials are not available locally.

 “Applications for the duty-free importation of books by non-stock, non-profit educational institutions must be accompanied by a certification from the Department of Education (DepEd) or the Commission on Higher Education (CHED) attesting that the importations are economic, technical, vocational, scientific, philosophical or historical books,” the new guidelines also said.

Importations of books and any newspaper, magazine, review or bulletin which appear at regular intervals with fixed prices for subscription and sale are exempt from the value-added tax (VAT). Importers however are still required to secure an exemption from the DOF for purposes of VAT-exemption.

Without the necessary exemption certificates, importers of book materials, shall be levied the corresponding rate of duty slapped by the government.