Section 1
SECTION 1. Section One Hundred Five of Republic Act Numbered One Thousand Nine Hundred Thirty-seven, otherwise known as the ''Tariff and Customs Code of the Philippines," is further amended by amending paragraph "(v)" to read as follows: "SEC. 105. Conditionally Free Importations. — x x x "(v) Machineries, equipment, tools for production, plants to convert mineral ores into saleable form, spare parts, supplies, materials, accessories, explosives, chemicals, and transportation and communication facilities imported by and for the use of new mines and old mines which resume operations, when certified to as such by the Secretary of Agriculture and Natural Resources upon the recommendation of the Director of Mines, for a period ending five (5) years from the first date of actual commercial production of saleable mineral products: Provided, That such articles are not locally available in reasonable quantity, quality and price and are necessary or incidental in the proper operation of the mine; and aircrafts imported by agro-industrial companies to be used by them in their agricultural and industrial operations or activities, spare parts and accessories thereof."