Republic ActNational

RA 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

June 18, 1959Taxation

Republic Act No. 2252

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.

Cite this

RA 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. BatasPH. Approved June 18, 1959. https://batasph.thirdygayares.com/republic-acts/republic-act-no-2252

Related laws

Republic ActNational

RA 12316 - An Act Authorizing the President to Suspend or Reduce Excise Tax on Petroleum Products, Amending for the Purpose Section 148 of the National Internal Revenue Code of 1997, as Amended

Mar 25, 2026Taxation
Republic ActNational

RA 12312 - An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related Thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as “An Act Taxing Philippine Offshore Gaming Operations”, and for Other Purposes

Oct 23, 2025Taxation
Republic ActNational

RA 12253 - An Act Enhancing the Fiscal Regime for the Large-scale Metallic Mining Industry, Amending for the Purpose Sections 34(B), 287, and the Subjects of Title VI and Chapter VII Thereof, and Creating New Sections 151-a, 151-b, 151-c, 151-d, and 287-a, All Under Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, Appropriating Funds Therefor, and for Other Purposes

Sep 5, 2025Taxation
Republic ActNational

RA 12235 - An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended

Aug 29, 2025Taxation
Republic ActNational

RA 12214 - An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 259 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purpose

May 29, 2025Taxation
Republic ActNational

RA 12079 - An Act Creating A Vat Refund Mechanism For Non-resident Tourists, Adding A New Section 112-a To the National Internal Revenue Code of 1997, As Amended, For the Purpose

Dec 6, 2024Taxation