Memorandum Order No. 350




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Order No. 350, March 14, 1991 ] AUTHORIZING IMPORTATION AND DONATION OF FOOD, CLOTHING, MEDICINE AND OTHER RELIEF COMMODITIES FOR USE IN THE GOVERNMENT RELIEF AND REHABILITATION PROGRAMS FOR CALAMITY AFFECTED AREAS UNDER SECTION 105 OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED, AND THE APPLICABLE PROVISIONS OF THE PREVAILING GENERAL APPROPRIATIONS ACT COVERING THE NATIONAL INTERNAL REVENUE TAXES AND IMPORT DUTIES OF THE NATIONAL AND LOCAL GOVERNMENT AGENCIES Pursuant to the powers vested in me by law, I, CORAZON C. AQUINO, President of the Philippines, do hereby order: Section 1. The importation and donations of food, clothing, medicines and other relief and rehabilitation supplies for the relief and rehabilitation programs of the Department of Social Welfare and Development (DSWD) and Department of Health (DOH), shall be processed by the Bureau of Internal Revenue and the Bureau of Customs pursuant to the provisions of Section 105, last paragraph, of the Tariff and Customs Code of the Philippines, as amended, and the pertinent provisions of the prevailing General Appropriations Act covering national internal revenue taxes, and import duties of the national and local government agencies. For purposes of the aforecited provisions of the prevailing General Appropriations Act, the importations under this Memorandum Order shall be considered as importations by the Office of the President. Section 2. The Presidential Management Staff (PMS) of the Office of the President shall, in coordination with the Department of Social Welfare and Development (DSWD) and the Department of Health (DOH), issue the necessary clearances to the importations and donations under this Memorandum Order, which clearances shall serve as basis for the Bureau of Customs and the Bureau of Internal Revenue to process the papers relative thereto. Section 3. Foreign donations which have arrived in the country prior to the issuance of this Memorandum Order, which are pending at their port of entry, may also be processed under this Memorandum Order upon the issuance of the pertinent clearances by the PMS: Provided, that such donations are assigned to the Department of Social Welfare and Development (DSWD) or Department of Health (DOH) for purposes stated in Section 1 hereof. Section 4. This Memorandum Order shall take effect upon its publication in a national newspaper of general circulation and shall remain in force and effect for a period of three (3) months from the date of said publication.1aшphi1 DONE in the City of Manila, this 14th day of March, in the year of Our Lord, nineteen hundred and ninety-one. (Sgd.) CORAZON C. AQUINO By the President: (Sgd.) OSCAR M. ORBOS Executive Secretary The Lawphil Project - Arellano Law Foundation