Chua also assured the public that the Philippines would continue to abide by the provisions of the Florence Agreement, a 1950 United Nations (UN) treaty in which signatory countries pledged not to impose tariffs on the import of certain educational, scientific and cultural materials, including books. The Philippines signed the agreement on 7 August 1979. A single importer or recipient of the package can have any number of books as long as there are no more than 6 copies of a title. Catalogues of books and publications, i.e. books and publications offered for sale by publishers or booksellers established outside the importing country. The Ministry of Finance (DOF) has assured the public that the purchase and import of books will remain exempt as part of the Duterte government`s second tax reform package. „First, under the tax legislation, the exemption from the purchase of books, we did not touch that. If you buy a book from a bookstore, it`s still exempt from VAT,“ Chua said. Secondly, the exemption of imports under the Modernization and Customs Act, we have not touched either. The agreement includes books, publications and documents (Appendix A), including scores, maps and diagrams; works of art and collectibles (Appendix B); and visual and auditory documents (Appendix C); scientific instruments or apparatus (Annex D); Articles for the blind (Appendix E).
The only exception concerns publications intended mainly for advertising. Books for personal use are books imported as personal items, whether they are carried as accompanied luggage, delivered by couriers or delivered by post offices. No no. Books are exempt from tax and VAT under the Florence Agreement. The agreement covers a wide range of materials, such as printed books, and does not distinguish whether these books are literature, graphic novels or comics. These books are unconditionally exempt from customs duties and taxes. While books are exempt from taxes and duties, the post office and customs charge fees for several services. [Jump to: What are the usual customs and mail fees I have to pay for?] Karl Kendrick Chua, Secretary of State for Finance, recently told an information forum that the VAT exemption for books would remain as provided for by the National Internal Revenue Code, as well as its importation, in accordance with the Customs Modernization and Tariff Act (CMTA). Among the subjects covered by the treaty are printed books, newspapers, periodicals, government publications, printed music, works of art, antiquities more than 100 years old, scientific instruments used in education or research, and educational films. . .
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