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PRESIDENTIAL DECREE NO. 238
PRESIDENTIAL DECREE NO. 238 -
FURTHER AMENDING Section 105 OF THE TARIFF AND CUSTOMS CODE OF THE
PHILIPPINES, AS AMENDED, EXEMPTING IMPORTATIONS OF DOMESTIC
SCHEDULEDRLINES AND OF NEW MINES AND OLD MINES WHICH RESUME OPERATIONS
FROM CUSTOMS DUTY
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WHEREAS,
the domestic scheduledrlines had been granted under their respective
Congressional Franchises exemption from customs duty and compensating
tax in consideration of the franchise tax on gross receipts therein
imposed and of the essentialr transportation service they provide the
public;chanroblesvirtualawlibrary
WHEREAS, there is a pressing need to rehabilitate our faltering civil
aviation industry, to expand and improve the service being provided by
the domestic scheduledrlines, to assure a favorable competitive
position of our national flag carrier in the international field and to
take the operations of our scheduledrlines financially sound and
economically viable to effect the desired social and economic
development of our country; chanroblesvirtualawlibrary
WHEREAS, the Philippines is blessed with bountiful mineral resources,
the development and exploitation of which is essential to our economic
development;chanroblesvirtualawlibrary
WHEREAS, the mining industry requires large amounts of high risk
capital and needs tax incentives during the initial years of commercial
operations;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution as
Commander-in-Chief of all the Armed Forces of the Philippines and
pursuant to Proclamation No. 1081, dated September 21, 1972, and
General Order No. 1, dated September 22, 1972, as amended, do hereby
amend Section 105 of the Tariff and Customs Code, as amended, to wit:cralaw:red
Section 1. Section One hundred five of Republic Act
Numbered Nineteen hundred and thirty-seven, otherwise known as the
"Tariff and Customs Code of the Philippines," is further amended by
inserting two new paragraphs "(u)" and "(v)" therein after paragraph
(t) thereof which shall read as follows:cralaw:red
"Sec. 105. Conditionally-Free Importations. — chanroblesvirtualawlibrary
xxx
xxx
xxx
"(u) Aircraft, equipment and machinery, spare parts
commissary and catering supplies, aviation gas, fuel and oil, whether
crude or refined, and such other articles or supplies imported by and
for the use of scheduledrlines operating under Congressional
franchises; Provided, That such articles or supplies are not locally
available in reasonable quantity, quality and price and are necessary
or incidental for the proper operation of the scheduledrline importing
the same; and "(v) Machineries, equipment, tools for the production,
plants to convert mineral ores into saleable form, spare parts,
supplies, materials, accessories, explosive, chemicals, and
transportation and communication facilities imported by and for the use
of new mines and old mines which resume operations, when certified to
as such by the Secretary of Agriculture and Natural Resources upon the
recommendation of the Director of Mines, for a period ending five (5)
years from the first date of actual commercial production of saleable
mineral product; Provided, That such articles are not locally available
in reasonable quantity, quality and price and are necessary or
incidental in the proper operation of the mine." chanroblesvirtualawlibrary
Section 2. This Decree is hereby made part of the law
of the land and shall take effect immediately.
Done in the City of Manila,
this 9th day of July, in the year of Our Lord, nineteen hundred and
seventy-three.
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