QuestionsQuestions (NBDB)
The guidelines are issued pursuant to Section 13 of Republic Act No. 8047 (Book Publishing Industry Development Act).
Raw materials include paper, carton, book cloth, and ink which form part of the book.
(a) Newsprint: 4801.00. (b) Printing ink: 3215.11, 3215.19, and 3215.90.
Importers include (1) Book Publisher Importers (BPI)—accredited and registered bonafide publishers importing for their own publications; and (2) Book Publisher Association Importers (BPAI)—a duly registered book publisher association importing for and in behalf of its members.
Registration means inclusion in the NBDB list/register of persons/enterprises engaged in book publishing. Accreditation is qualification to NBDB standards, including capabilities in publishing/printing, culminating in the issuance of a Certificate of Accreditation.
It means the date of actual release of the raw materials to the importer (i.e., when released, not when shipped).
Approval depends on: (1) raw materials are not domestically available in sufficient quantity, comparable quality, and reasonable prices; (2) they are reasonably needed and will be used exclusively for book publishing by the registered/accredited importer; and (3) NBDB endorsement and DOF approval are obtained before importation or before letters of credit are opened.
Not available in sufficient quantity if they cannot be made available to the registered/accredited importers at the time of need or within a reasonable period. Comparable quality is assessed, among others, by whether production process/efficiency will be adversely affected or will result in poor quality products or increased production cost.
The Board may be guided by the acquisition cost of similar raw materials imported into the Philippines with all applicable taxes and duties paid, plus a 15% mark-up.
It should pay the corresponding duties and taxes on the unused quantity of raw materials.
A notarized NBDB application form; certificate of non-availability from local producers/suppliers; pro-forma invoice/price quotation; quantity and description of raw materials; production schedule per title; end-use justification; computation of taxes/duties waived with tariff heading and duty rate; and such other documents/information as may be required.
NBDB staff pre-check within 3 working days for eligibility/completeness; within 7 working days from official filing, NBDB staff evaluates and prepares endorsement for Board consideration; the Board must decide within 10 working days from official acceptance.
After 6 months from the date of importation, the importer must provide NBDB a status report duly certified by an accountable officer on usage of raw materials; if another application is filed within the 6-month period from the last importation, a status report on the previous importation must be filed so NBDB can verify compliance.
A bond equivalent to the taxes, duties, and charges waived must be posted; it secures the commitments and representations made in the application for tax-and duty-free importation.
NBDB conducts an administrative inquiry after due notice; issues summons/subpoenas and fact finding; informs respondent and provides opportunity to be heard if violation is found; adverse decision may be appealed to the Board within 72 hours; the Board en banc decides within 5 days after submission.
Decisions may be appealed within 15 days from receipt to the Office of the President; otherwise final and executory. If appeal is filed, the decision becomes final and executory 90 days after perfection of taking the appeal unless reversed.