Section 3
SEC. 3. The Committee shall have the power to regulate and control the tax-free importation of government agencies in accordance with the conditions set forth in Section 1 hereof, and the regulations to be promulgated to implement the provisions of this Decree: Provided, however, That any government agency or government-owned or controlled corporation, or any local manufacturer or business firm adversely affected by any decision or ruling of the Inter-Agency Committee may file an appeal with the Office of the President within ten days from the date of notice thereof. During the pendency of the appeal, the proposed importation shall be suspended until the appeal has been finally decided, unless the President directs otherwise. SEC. 4. The tax-free imported articles shall not be sold or otherwise disposed of without prior approval of the Inter-Agency Committee. In case the government agency or government-owned or controlled corporations sells or otherwise disposes of the goods to a taxable government agency/corporation or private person or entity, the transferee shall be considered the importer thereof and shall be liable for the payment of the corresponding customs duties and internal revenue taxes due thereon to be determined in accordance with existing laws. For this purpose, the transferor shall withold the taxes and duties due and shall remit the same to the Bureau of Customs within ten days after the sale or disposition has been consummated.