QuestionsQuestions (DOF DEPARTMENT ORDER NO. 57-2011)
It is issued pursuant to Section 38(1), Chapter 7, Book IV of Executive Order No. 292 (Administrative Code of 1987), in relation to the Tariff and Customs Code of the Philippines (TCCP) as amended, the National Internal Revenue Code of 1997, other existing laws, and international agreements.
The Florence Agreement (1952) is the Agreement on the Importation of Educational, Scientific and Cultural Materials. Contracting States undertake not to apply customs duties or other charges on, or in connection with, importation of books/materials listed in Annexes A to E of the Agreement.
It means quantity for a given kind/class in excess of what is compatible and commensurate with a person’s normal requirements for personal use, as defined under Customs Memorandum Order No. 67-77.
Books considered personal effects/personal use are those that do not exceed twelve (12) copies of any one work when imported by an institution, or six (6) copies of any one work when imported by an individual.
Yes. All imported books are exempt from customs duties, whether for commercial or personal use, except those published by or for a private commercial enterprise essentially for advertising purposes as stated in Annex A of the Florence Agreement.
Importation of books is exempt from VAT pursuant to Section 109(R) of the National Internal Revenue Code.
Importers must present an endorsement from the Revenue Office of the Department of Finance for duty- and VAT-free importation of books/materials covered by the Florence Agreement, issued after submission of the required documents.
Bill of Lading/Airwaybill/Postal Registry Notice with BOC Tentative Assessment Sheet; Commercial Invoice; Packing List with title of books; Authority of Representative (in lieu of consignee); Affidavit that shipment consists of books; (for donated books) deed of donation duly authenticated by the Philippine Consulate abroad and Deed of Acceptance; Certification from the UNESCO Office in the Philippines attesting the importation is covered by the Florence Agreement; and Certificate of Registration with the National Book Development Board as book importer or publisher.
No. The endorsement prescribed under Section 3.1 is not required for books imported as personal effects or for personal use, whether transported as accompanied baggage, through couriers, or by post offices.
The shipment must be cleared and released through the required declaration of goods as provided under existing rules and regulations.
Yes. The order provides duty-free and VAT-exempt treatment for imported books whether for commercial or personal use, subject to the Florence Agreement exceptions (e.g., advertising-related books stated in Annex A).
The exemptions are explicitly tied to books/materials covered by the Florence Agreement; thus, when not covered, the requirements for entitlement (including UNESCO certification) would not support duty/VAT exemption under the guidelines.
The importer must have a Certificate of Registration with the NBDB as a book importer or publisher, which is part of the documentary requirements for the DOF endorsement.
For donated books, the importer must submit a deed of donation duly authenticated by the Philippine Consulate abroad and a Deed of Acceptance, in addition to the other required documents.
It refers to documentation authorizing a representative to act for purposes of the shipment/import process when the consignee is not personally acting, as required for the endorsement application.
It revokes, repeals, or modifies all other DOF Department Orders, circulars, Bureau of Customs issuances, or provisions thereof that are inconsistent with the Order.
It takes effect immediately upon publication in a newspaper of general circulation.