SECTION 1. The provisions of Section 105 of the Tariff and
Customs Code, as amended, to the contrary notwithstanding, professional
instruments and implements, tools of trade, occupation or employment,
wearing apparel, domestic animals and personal and household effects,
belonging to persons coming to settle in the Philippines or Filipinos
and/or their families and descendants who are now residents or citizens
of other countries, such parties hereinafter referred to as Overseas
Filipinos, in quantities and of class suitable to the profession, rank
or position of the person importing them, for their own use and not for
barter or sale, accompanying such persons, or arriving within a
reasonable time, in the discretion of the Collector of Customs, before
or after the arrival of their owners, which arrival shall not be later
than February 29, 1976, upon the production of evidence satisfactory to
the Collector of Customs that such persons are actually coming to settle
in the Philippines, that change of residence was bona fide and
that the privilege of free entry was never granted to them before or
that such person qualifies under the provisions of Letters of
Instructions Nos. 105, 163 and 210, and that the articles are brought
from their former place of abode, shall be exempt from the payment of
customs duties and taxes; Provided, That vehicles, vessels,
aircraft, machineries and other similar articles for use in manufacture,
shall not be classified hereunder."
