REPUBLIC ACT No. 2252
An Act Amending Subsection (i), Section One Hundred Five of Republic Act Numbered Nineteen Hundred Thirty-Seven by Removing the Exemptions from the Payment of Tariff Duties Certain Personal and Household Effects not Exceeding Five Hundred Pesos in Value, and Articles in Any Single Shipment Consigned to Any Single Person not Exceeding One Hundred Pesos
Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:
Section 1. Subsection (i), section one hundred five of Republic Act Numbered Nineteen hundred thirty-seven, otherwise known as the Tariff and Customs Code of the Philippines, is amended to read as follows:
"i. Wearing apparel and household effects, including those articles provided for under subsection ‘j’ and ‘k’, and belonging to residents of the Philippines returning from abroad, which were exported from the Philippines by such returning residents upon their departure therefrom or during their absence abroad, upon the identify of such articles being established to the satisfaction of the Collector of Customs; articles of the same kind and class purchased in foreign countries by residents of the Philippines during their absence abroad and accompanying them upon their return to the Philippines, or arriving within a reasonable time which, barring unforeseen circumstances in no case shall exceed ninety (90) days before or after the owner’s return, upon proof satisfactory to the Collector of Customs that same have been in their use abroad for more than three months."
Section 2. This Act shall take effect upon its approval.
Approved: June 18, 1959.
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