Title
Prohibition of Used Clothing Imports
Law
Boc Customs Tariff Decisions Circular No. 01-2015
Decision Date
Jul 1, 2015
The BOC Customs Tariff Decisions Circular No. 01-2015 enforces a strict prohibition on the commercial importation of used clothing and rags to safeguard public health and uphold national dignity, revoking any previous allowances for such imports.
A

Strict Enforcement Within Territorial Waters

  • The prohibition is strictly construed and enforced within the country’s territorial waters.
  • This ensures effective implementation of the national policy.

Revocation of Previous Conditional Importation Practices

  • All prior rulings, decisions, and practices allowing conditional release of used clothing and rags for importation, transshipment, or re-exportation are revoked.
  • This revocation follows the Supreme Court ruling in Commissioner of Customs v. Court of Tax Appeals et al. (G.R. Nos. 171516-17, February 13, 2009).

Expanded Definition of Importation Under the Law

  • Importation now includes:
    • Bringing goods into the country with the intention of re-export.
    • Technical importation within customs bonded warehouses or Special Economic Zones.
  • Both acts involving used clothes and rags are subject to the prohibition.

Implementation and Effectivity

  • According to Section 3502 of the Tariff and Customs Code of the Philippines (TCCP), the implementing order takes effect thirty (30) days after its publication.
  • Importers, customs officials, and the public must adhere strictly to this policy.

Legal and Administrative Authority

  • The Commissioner of Customs is responsible for enforcing the prohibition.
  • The policy aims to protect public health and uphold the dignity of the nation through customs regulation.

Analyze Cases Smarter, Faster
Jur helps you analyze cases smarter to comprehend faster, building context before diving into full texts. AI-powered analysis, always verify critical details.