SEC. 2. The Secretary of Finance shall, upon the
recommendation of the Commissioner of Customs and in consultation with the
appropriate government agency, promulgate the necessary rules and regulations
for the effective implementation of the provisions of this Decree.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationPD 1395 Section 2 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).