Instruction No. 87

COLLECTION OF CUSTOMS DUTIES ON IM-
PORTED GOODS STORED AT THE
BONDED WAREHOUSES

September 20, 1942

The Honorable
The CHAIRMAN OF THE EXECUTIVE COMMISSION
Manila

With reference to your letter of September 12, 1942, I wish to inform you that the customs duties on imported goods stored at the Bonded Warehouses shall be collected in accordance with the following:

(a) With regard to imported goods which arrived from foreign countries, including Japan and the United States, before the occupation, the same rate of duties as was imposed on Japanese products before the occupation shall be applied. Accordingly, the customs duties shall be collected in accordance with the procedure adopted as regards the collection of imported duties in the past;

(b) With regard to the imported goods removed from the Bonded Warehouses, with the exception of those which were used for military purposes, duties shall be imposed after due investigation;

(c) As it is necessary for the purposes of investigation, the importers shall be required to secure previous approval of the Department of Finance of the Japanese Military Administration when imported goods stored at the Bonded Warehouses are to be released; and,

(d) The rate of yen exchange of Japanese products directly imported from Japan shall be ₱47.90, the exchange rate obtaining at the latter part of 1941. As regards other goods, the rate of exchange shall be similar to those obtaining in the past.

DIRECTOR GENERAL OF THE
JAPANESE MILITARY ADMINISTRATION

Reference: Annexes A (1st Indorsement), B (2nd Indorsement), and C

Source: Office of the Solicitor General Library