Republic of the Philippines

HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

FOURTEENTH CONGRESS
Second Regular Session

HOUSE RESOLUTIONNO. ----*lll

Introduced by AKBAYAN RepresentativeRISA HONTIVEROS

A RESOLUTION
DIRECTING THE COMMITTEE ON FOREIGN AFFAIRS AND COMMITTEE ON
WAYS AND MEANS TO CONDUCT AN INVESTIGATION IN AID OF LEGISLATION
INTO THE "BOOK TAX" LEVIED BY THE BUREAU OF CUSTOMS ON BOOKS
IMPORTED INTO THE PHILIPPINES

-
Whereas,booksare the oldest, most enduring, and most loved inventions of the human race
they are the most accessible yet immortal instruments by which mankind has, since the
dawn of civilization, recorded the entirety of the bodies of knowledge of which it has come
to be aware; preserved all of its ideas, recollections and imaginings; and shared with each
and everyor," th" experiences, hopes and aspirations which define the history, evolution,
and future of humanity;

Whereas,in 1950, the international community, through the United Nations Educational
Scientific Cultural and Organization recognized and affirmed this truth by sponsoring the
Agreement on the Importation of Educational, Scientific and Cultural Materials, otherwise
known as the Florence Agreement, which declared that "the free exchange of ideas and
knowledge and, in g"tr".ul, the widest possible dissemination of the diverse forms of self-
expressio-nused by civilizations are vitally important both for intellectual progress and
international understanding, and consequently for the maintenance of world peace" and
that such interchange is accomplished primarily by means of books, publications and other
educational, scientific and cultural materials;

Wherens,the Philippines ratified this Agreement on August 30,1952 becoming one of the
earliest parties tnereto and effectively upholding its commitrnents as part of the law of the
land;

Whereas,under the Florence Agreement, the Philippines has undertaken not to impose
customs duties on, or in connection with, the importation of books, publications and
documents (Article I, Florence Agreement) and to, as far as possible, continue efforts to
promote by every means the free circulation of educational, scientific or cultural materials,
ubolrh or ieduce any restrictions to that free circulation that may otherwise not be specified
in the Agreement, simplify the administrative procedure governing the importation of
 safe customs
educational, scientific or cultural materials, and facilitate the expeditious and
clearanceof educational, scientific or cultural materials (Article IV, Florence Agreement);

and other
Whereas,in sum, the heart of the Agreement is to make it easier to import books
and to reduce obstacles to the international
educational, scientific, and culturai materials
duties;
circulation of such materials by exempting the same from payment of customs

reciprocity, by
Whereas,the operation of the Agreement is based too on the principle of
at less cost
which we benefit not only by acquiring books and other materials from abroad
books and publications to other
and with less difficulty, 6ut alsoby exporting Philippine
parts of the world under the same privileges;

"book tax," a
Whereas,recentreports in mass media have called our attention to the so'called
Bureau of Customs under Department
duty on the importation of books by air levied by the
Margarito B. Teves,
Order 17-09 dated,March 24,2009 issued by the Secretary of Finance
Clarificatory
which in turn was based on Customs Memorandum Circular No' 79-09 te:
of Books dated March 23, 2009 issued by Finance
Guidelines on Duty Free Importation
UndersecretaryEstelaV. Sales;

and
Whereas,the imposition of such duty is in direct contravention of our commitments
Act 8047 or the
obligations under the Florence Agreement and of the provisions of Republic
Book Publishing Industry Development Ac!

the Bureau
Whereas,the "book tax" was purportedly imposed, arbitrarily and ultra aires,by
to raise revenue to make foi its failure to meet its target collections for the previous
"p
periods;

also already caused

wherens,the imposition of the "book tax" is not only unlawful but has
of 2009' virtually
irreparable harm -- anecdotal reports show that between January to March
had been stopped, and books in
all shipments by air of books into the country -retained
of the illegal duty as well
storage released to importers and distributors only after payment
as unreasonablyoppressivestoragefees;

policy to "give
Wherens,the imposition of such tax defeats the Republic's constitutional
to foster patriotism
priority to educition, science, and technology, atts, culture, and sports,
human liberation and
and nationalism, accelerate social progt"ii, and promote total
development (Article II, Section 17,1987 Constitution);

ensure that the laws of the

werens,it is incumbent upon the congress of the Philippines to
in both letter and
land, including international treaty obligations, are faithfully observed
as contained in
spirit, to encourage the free flow and exchange of ideas and information
unbridled access of the
books, publications and other instruments, ind to protect the
Filipino people thereto;

thAt thc HOUSCOf

NOW THEREFORE, BE IT RESOLVED, AS IT IS HEREBY RESOLVED'
the legal basis and effects
Representativesconduct an investigation, in aid of legislation, into
on the importation of
of tne mposition of the so-called "book tax" by the Bureau of Customs
books into the PhiliPPines.

Adopted,

Mry