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Are used or free items such as replacement items also taxable?

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Are used or free items such as replacement items also taxable?

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Yes as per section 100 of Tariff and Customs Code of the Philippines: ALL ARTICLES, when imported from any foreign country into the Philippines, SHALL BE SUBJECT TO DUTY UPON EACH IMPORTATION, even though PREVIOUSLY EXPORTED FROM the Philippines, EXCEPT as otherwise SPECIFICALLY PROVIDED for in this CODE or in OTHER LAWS Calvin: Bummer. This is so unfair!

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