Pursuant to the provisions of the Tariff and Customs Code, as amended by Presidential Decree No. 1464 and Executive Order No. 46, Section 2.2 of Customs Adm. Order No. 3-87 is hereby amended to include a new provision as letter (c) as follows:

(c) Crew members of all international airlines or air carriers, whether of the flight deck or cabin crew, on any international flight are not entitled to tax and duty free privilege upon arrival.

This Order shall take effect immediately upon approval by the Secretary of Finance.

Adopted: 27 February 2000

(SGD.) SALVADOR M. MISON
Commissioner

APPROVED:

(SGD.) JESUS P. ESTANISLAO
Secretary of Finance