Question & AnswerQ&A (NBDB)
The legal basis is Section 105(S) of the Tariff and Customs Code, as amended, and Section 12 of Republic Act No. 8047 (Book Publishing Development Act). Shipments are also exempted from VAT under Section 12 of RA 8047 and Section 103 of RA 8241 (VAT Law).
A book is defined as a printed non-periodical publication of at least 48 pages (exclusive of covers) published in the country and available to the public, including children's books (even if less than 48 pages), educational comics, boomics (book-comics hybrids), scientific, cultural, medical, architectural, and professional journals, and book catalogs or indexes with minimal advertisements.
Pornographic books are specifically excluded and must be processed for release from the Bureau of Customs according to applicable rules.
All importers, whether for commercial or non-commercial purposes, including recipients of donated books are entitled to the tax and duty-free incentives. Commercial book importers must register with the NBDB.
No, the importer is not required to secure any tax exemption certificate from the Department of Finance or the NBDB and can deal directly with the Bureau of Customs.
Steps include preparing an entry declaration upon shipment arrival, paying an import processing fee of P250, lodging entry with supporting documents and paying P30 for encoding, processing of the entry by Customs units, and payment of arrastre and wharfage charges for shipment release.
The Bureau of Customs allows the Department of Finance and NBDB to access or download importation data from its computers or furnishes reports to NBDB to update its data bank for decision-making purposes.
The NBDB will conduct an administrative inquiry after due notice if a prima facie case exists. If evidence of guilt is strong, the Board may recommend prosecution to proper agencies for violations of duty-free importation conditions.
Yes, the NBDB with the concurrence of the Bureau of Customs can amend, modify, or repeal any provisions of these rules.