Expiration of Tax and Duty Exemption Under Bayanihan Heal as One Act

The public is reminded that the guidelines on tax and duty exemption on importations of health equipment and supplies provided under Republic Act No. 11469, or the Bayanihan to Heal as One Act, has expired on 24 June 2020.

In view of the foregoing, imports of personal protective equipment (PPE) and other medical emergency supplies are now subject to import duties and other taxes beginning 25 June 2020.

However, donations in-kind from other countries that are imported into the Philippines may still qualify for exemption from duties and taxes under Section 120 and Section 121 of Republic Act No. 10863, or the Customs Modernization and Tariff Act (CMTA), provided that relevant guidelines and other pre-import procedures are complied with.

For further reference, please download and read the following guidelines: