QuestionsQuestions (PRESIDENTIAL DECREE NO. 138)
The decree cites the President’s constitutional powers as Commander-in-Chief of the Armed Forces of the Philippines, and also references Proclamation No. 1081 (Sept. 21, 1972) and General Order No. 1 (Sept. 22, 1972), as amended.
It provides that notwithstanding (i.e., despite) the provision of Section 105 of Presidential Decree No. 34, the covered personnel are still entitled to the exemption under the conditions stated in PD 138.
They are (1) personnel of the Department of Foreign Affairs, (2) armed forces attaches and military personnel, and (3) other government attaches and personnel assigned with Philippine missions abroad by their respective departments.
They must be recalled not later than June 30, 1973 due to government reorganization.
Personal and household effects, including one motor car.
No. The exemption is enjoyed only once by each returning official or employee, and only when the Secretary of Foreign Affairs certifies that the items and motor car fall within the rules prescribed by the Department of Foreign Affairs.
The Secretary of Foreign Affairs must certify that the returning officer/employee’s personal and household effects and motor car brought in fall within the regulations prescribed by the DFA.
It states that the exemption is as allowed under the laws and regulations in effect prior to the effectivity of PD No. 34 (i.e., PD 34 effective date, as referenced in the decree).
Section 3 states it shall take effect immediately.
Section 2 provides that the Secretary of Foreign Affairs shall promulgate the requisite rules and regulations for effective implementation.
It restricts the scope of the benefit to a specific government action or circumstance (reorganization), thereby preventing the exemption from being used for other recall reasons not covered by the decree.
Even if a person is recalled more than once, the person can only avail of this exemption one time.
Based on the literal condition in Section 1, no—coverage is limited to recalls not later than June 30, 1973.
It is primarily a customs duties and taxes exemption law (specifically on personal and household effects and one motor car) with an administrative component requiring DFA certification and rule-making.
To expressly extend the exemption beyond household goods to a specific high-value item (a motor vehicle), subject to the same eligibility and DFA certification limits.
Students must check the text of PD 172 and PD 178 to see what changes were made (e.g., amendments to conditions, coverage, procedures, or exemptions). The controlling current version may differ from the original.
The DFA certification is the key mechanism—customs exemption depends on certification that the imported items comply with the DFA regulations.