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Tax and Customs Exemption Act
Approved August 14, 1952

Republic Act No. 830

An act exempting from taxes, custom 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.

AN ACT EXEMPTING FROM TAXES, CUSTOM 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.

In plain language

The Republic Act No. 830 exempts articles imported into the Philippines solely for exhibition or display from all taxes, customs duties, fees, and charges. The exemption applies during the exhibition period; once withdrawn for consumption, the articles become subject to applicable taxes, except when donated to the government. The Act also permits alien exhibitors to bring necessary personnel under specified conditions and authorizes the Secretary of Commerce to issue necessary regulations.

  • Exemption of taxes, customs duties, fees, and charges for articles brought for exhibition during the exhibition period
  • Reapplication of taxes when articles are withdrawn for consumption or use, except donations to the government
  • Allowance for alien exhibitors to bring staff under specified conditions
  • Authorization for the Secretary of Commerce to issue implementing regulations
  • Effective date upon approval
Exemption
Customs
Tax
Exhibition
Philippines

[ REPUBLIC ACT NO. 830, August 14, 1952 ]

AN ACT EXEMPTING FROM TAXES, CUSTOM 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.

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

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be exempt from all kinds of taxes, custom duties, fees, or charges of any kind: Provided, That all such articles, when withdrawn for consumption or use in the Philippines, except those that are donated to the Government, shall be subject to the taxes, duties, fees and charges, if any,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.

Section 2

Any alien exhibitor in such fair or exposition may bring to the Philippines, under contract, such otherwise admissible alien 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.

For information and research only, and not legal advice. This text may not reflect later amendments. For certified copies, refer to the Official Gazette or the issuing agency.