Here’s how you can import books to PH tax-free

THERE is always a sad feeling upon knowing that one’s most coveted title isn’t available in the local bookstores and that to acquire a physical copy would mean paying extra “pasabuy” fees to have the book shipped to the country.

Good thing Filipino bookworms can now splurge on books from international book shops as the Bureau of Customs (BOC) shared that they can be imported to the Philippines without paying any tax or custom duties.

In accordance with a memorandum circular issued by the BOC in 2014, the importation of books is tax-free and VAT-exempt as long as they will not be used for advertising purposes.

This means only books declared for personal use can be exempt from tax and customs duties.

However, the BOC clarifies that there are limits  to the number of books that can be imported free of custom charges based on the Florence Agreement, an arrangement signed by the late president Elpidio Quirino in 1952 that declares that no custom duties or any other fees can be applied to the importation of books.

As per the agreement, individual importers or receivers can only import up to six copies of a single book while institutional importers can import up to 12 copies of any one book.

This is applicable to books that are carried in a passenger’s baggage, sent by mail, air express cargo, or by other means.

VAT-exempt books should still be declared following BOC regulations.

Meanwhile, those who wish to import more than what is allowed, but are not intended for advertising purposes, must present an endorsement from the Department of Finance’s (DOF) Revenue Office for the duty- and VAT-free importation of books.

Prior to the endorsement, they must submit the following requirements as per the DOF’s Department Order No. 57-2011:

• Bill of Lading/Airwaybill/Postal Registry Notice with BOC Tentative Assessment Sheet
• Commercial invoice
• Packing list with title of books
• Authority of Representative (in lieu of consignee)
• Affidavit to the effect that the shipment consists of books
• In case of donated books — Deed of Donation duly authenticated by the Philippine Consulate abroad, and Deed of Acceptance
• Certification from UNESCO Office in the Philippines attesting that the importation/s is/are covered by the Florence Agreement
• Certificate of Registration with the National Book Development Board as book importer or publisher