CUSTOMS MEMORANDUM ORDER NO. 38-90, May 24, 1990
CLARIFYING CAO 2-90 WHICH AMENDS CAO-3-87
2-90 as an amendment to Section 2.2 of CAO 3-87 and lettered as
paragraph (c) should be lettered as paragraph (d), as follows:
(d) Crew members of all international airlines or air carriers,
whether of the flight deck or cabin crew, on any international flight
are not entitled to tax and duty free privilege upon arrival.
In view of the fact that CAO 3-87 was earlier amended by CAO 5-87 which included paragraph (c) as follows:
(c) Embassies, Legations, consular and other offices of foreign
government; offices of international organizations, agencies and
associations, entitled to tax and/or duty exemption pursuant to
Philippine law or agreements to which the Government of the Republic of
the Philippine is a signatory, upon application of the Head of Mission,
office or agency, favorably endorsed by the Department of Foreign
Affairs and approved by the Commissioner Customs; Provided, that Consuls
and honorem who are nationals of the Philippines are not entitled to
this privilege; Provided, further, that all sales pursuant hereto shall
be paid in freely convertible foreign currencies.
CAO 2-90 took effect on April 27, 1990, the date of its approval by the Secretary of Finance.
Adopted: 24 May 1990
(SGD.) ISAURO C. GARCIA
Acting Commissioner