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.

Law Summary

Imposition of Entrance Fee

  • A mandatory entrance fee of Fifty Pesos (P50.00) per individual will be charged.
  • The fee applies only to non-passengers entering over-the-counter stores and shops operated by Duty Free Philippines.
  • Locations specifically cited include Fiesta Shopping Center (Parañaque, Metro Manila), Cebu City store, and Paskuhan Village Outlet (San Fernando, Pampanga).
  • The fee system becomes effective on April 1, 1993.
  • Exemptions may be established through implementing rules and regulations issued jointly by the Department of Tourism and the Bureau of Customs.

Allocation and Remittance of Fees

  • Proceeds from the entrance fees are credited to the general fund of the National Government.
  • Collection and remittance of fees will be conducted on a monthly basis to the National Treasury.

Effectivity and Authority

  • The executive order took immediate effect upon signing (March 17, 1993).
  • Authority for the order derives from the President of the Philippines, as vested by law.
  • The Department of Tourism is directed to implement this order through the Philippine Tourism Authority in coordination with Duty Free Philippines.

Legal and Administrative Framework

  • The Department of Tourism and the Bureau of Customs are jointly responsible for promulgating implementing rules and regulations.
  • These regulations will detail exemptions and procedural guidelines for entrance fee collection.
  • The document underscores the importance of the legal framework ensuring proper administration and revenue management.

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