Carlo Recio Case Study

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TARIFF AND CUSTOMS CODE OF THE PHILIPPINES (TCCP) VOLUME ITITLE 1. - IMPORT TARIFF SEC. 100. Imported Articles Subject to Duty.All articles, when imported from any foreign country into the Philippines, shall be subject to dutyupon each importation, even though previously exported from the Philippines, except asotherwise specifically provided for in this Code or in other laws.SEC. 101. Prohibited Importations.The importation into the Philippines of the following articles is prohibited:1. Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war,and parts thereof, except when authorized by law.2. Written or printed articles in any form containing any matter advocating or incitingtreason, or rebellion, insurrection, sedition or subversion against the Government of thePhilippines, or forcible resistance to any law of the Philippines, or containing any threat to takethe life of, or inflict bodily harm upon any person in the Philippines.3. Written or printed articles, negatives or cinematographic film, photographs, engravings,lithographs, objects, paintings, drawings or other representation of an obscene or immoralcharacter.4. Articles, instruments, drugs and substances designed, intended or adapted forproducing unlawful abortion, or any printed matter which advertises or describes or givesdirectly or indirectly information where, how or by whom unlawful abortion is produced.5. Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus ormechanical devices used in gambling or the distribution of money, cigars, cigarettes or otherarticles when such distribution is dependent on chance, including jackpot and pinball machinesor similar contrivances, or parts thereof.6. Lottery and sweepstakes tickets except those authorised by the Philippine Government,advertisements thereof, and lists of drawings therein.7. Any article manufactured in w hole or in part of gold, silver or other precious metals oralloys thereof, the...
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