The Bureau of Customs recently issued Customs Memorandum Order No. 25-2011 or the Guidelines for the Duty and Tax Free Importation of Books. The said memorandum contains guidelines on the coverage and operational provisions of the duty and tax free importation of books under Section 105 of the Tariff and Customs Code of the Philippines for uniformity in the treatment of book importations.
The full article can be read here. Copy of the Customs Memorandum Order No. 25-2011 is downloadable form the NBDB website.