Exemption of recalled gov't personnel from customs duties

Presidential Decree No. 138 directs that its operative grant controls despite Section 105 of Presidential Decree No. 34 dated October 27, 1972.
Section 1 expressly states that Section 105 of Presidential Decree No. 34 is not applicable insofar as it contradicts the exemption granted by Presidential Decree No. 138.

The exemption covers personnel of the Department of Foreign Affairs.
The exemption covers Armed Forces attaches.
The exemption covers military personnel.
The exemption covers such other government attaches and personnel assigned with Philippine missions abroad by their respective departments.
The covered personnel are those who are or have been recalled not later than June 30, 1973 due to Government reorganization.

Section 1 grants exemption from the payment of customs duties and taxes.
The exemption applies to personal and household effects of covered returning personnel.
The exemption includes one motor car.
The exemption applies to the items that are “allowed under the laws and regulations in effect prior to the effectivity” of Presidential Decree No. 34.

Section 1 limits eligibility to personnel recalled not later than June 30, 1973.
Section 1 links the recall requirement to Government reorganization as the reason for recall.

The exemption is enjoyed only once by each returning official or employee.
The exemption is granted only upon certification by the Secretary of Foreign Affairs.
Certification must confirm that the personal and household effects and motor car brought in by the returning officer or employee fall within regulations prescribed by the Department of Foreign Affairs.
Section 1 conditions the exemption on compliance with the Department of Foreign Affairs regulatory standards for the covered items.

Section 2 requires the Secretary of Foreign Affairs to promulgate the requisite rules and regulations.
The rules and regulations must ensure effective implementation of Presidential Decree No. 138.

Presidential Decree No. 138 is amended by Presidential Decree Nos. 172 and 178.