Title
Entrance Fee for Duty Free Store Visitors
Law
Executive Order No. 68
Decision Date
Mar 17, 1993
Executive Order No. 68 imposes an entrance fee on non-passengers entering Duty Free Philippines stores to generate additional revenue for the government's economic recovery, with proceeds being remitted monthly to the National Treasury.

Q&A (EXECUTIVE ORDER NO. 68)

The entrance fee imposed by EO No. 68 is Fifty Pesos (P50.00) per individual.

All non-passengers who enter over-the-counter stores and shops operated by Duty Free Philippines are required to pay the entrance fee.

The affected stores include the Fiesta Shopping Center in Parañaque, Metro Manila; the Cebu City store; and the Paskuhan Village Outlet in San Fernando, Pampanga, all operated by Duty Free Philippines.

The entrance fee took effect on April 1, 1993.

Yes, exemptions may be provided under the implementing rules and regulations to be promulgated jointly by the Department of Tourism and the Bureau of Customs.

The proceeds from the entrance fee accrue to the general fund of the National Government and must be remitted monthly to the National Treasury.

The Department of Tourism and the Bureau of Customs are jointly responsible for promulgating the implementing rules and regulations.

The establishment of a duty and tax-free merchandising system under the management of Duty Free Philippines was by virtue of Executive Order No. 46 issued on September 4, 1986.


Analyze Cases Smarter, Faster
Jur helps you analyze cases smarter to comprehend faster—building context before diving into full texts.