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PD 348 Section 1

Section 1

SECTION 1. Section 6 of Presidential Decree No. 218 is hereby amended to read as follows: "SEC. 6. An alien executive of the regional or area headquarters of a multinational company shall enjoy the privileges extended to foreigners coming to settle in the Philippines for the first time as provided for under Section 105(h) of the Tariff and Customs Code, as amended, and Section 190(f) of the National Internal Revenue Code, as amended, including the importation, only once, duty and tax free of one (1) motor vehicle subject to the condition that said motor vehicle shall be subject to payment of duty and tax upon the sale thereof within the country. This condition shall be indicated in the certificate of payment to be issued by the Collector of Customs and in the vehicle registration certificate."

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Other provisions in PD 348

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 348 Section 1 (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).

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