Bureau of Customs hit over taxes on imported books

MANILA, Philippines - The UNESCO National Commission of the Philippines (UNACOM) has joined the ranks of critics of the Bureau of Customs (BOC) for its recent move to impose taxes on imported books and other reading materials.

UNACOM, led by secretary-general Ambassador Preciosa Soliven, said the imposition of taxes on books runs contrary to government efforts to promote reading among children and the youth.

“Taxing imported books is tantamount to taxing reading habits. At a time when parents and educators worldwide have expressed alarm on the continuing steep decline in the reading habits and practices especially among the young, the tax measure is counterproductive to current initiatives to rekindle a reading culture,” UNACOM said in a statement.

“The measure would surely further discourage young and even old minds from appreciating, recognizing and rediscovering the value of reading,” UNACOM added.

UNESCO in Paris, France was reportedly already aware of the controversy over the BOC’s imposing duties on imported books, a clear violation of a United Nations world pact forged in 1950 where countries agreed to exempt reading and cultural materials from import duties.

John Donaldson, UNESCO senior legal officer based in Paris, said the Philippines, as a party to the Florence Agreement, must respect the principle “Pacta sunt servanda (Pacts must be respected).”

“This fundamental principle of the law of treaties, enshrined in the Vienna Convention on the Law of Treaties of 1969, provides that treaties in force are binding upon the parties and must be performed in good faith,” Donaldson said.

“It follows that if the Philippines decides to apply custom duties or other charges on the importation of materials coming from another State Party, and for which the Florence Agreement foresees an exemption, it will be in breach of its obligations under this Agreement,” he added.

UNACOM said the Philippines’ Department of Foreign Affairs-Office of Legal Affairs submitted that DO No. 17-09 issued by the Department of Finance was “contrary to the Philippines’ obligations under the UNESCO Florence Agreement and is inconsistent with its principle of free exchange of ideas and knowledge.”