Coffins or urns containing human remains bones or

Coffins or urns containing human
remains, bones or ashes, used personal
and household effects (not merchandise)
of the deceased person, except vehicles,
the value of which does not exceed ten
thousand pesos (P10,000.00), upon
identification as such;
(q) Samples of the kind, in such quantity and
of such dimension or construction as to
render them unsalable or of no
appreciable commercial value; models
not adapted for practical use; and
samples of medicines, properly marked
"sample-sale punishable by law," for the
purpose of introducing a new article in the
Philippine market and imported only once
in a quantity sufficient for such purpose by
a person duly registered and identified to
be engaged in that trade: Provided, That
importations under this subsection shall
be previously authorized by the Secretary
of Finance: Provided, however, That
importation of sample medicine shall be
previously authorized by the Secretary of
Health that such samples are new
medicines not available in the Philippines:
Provided, finally, That samples not
previously authorized and/or properly
marked in accordance with this section
shall be levied the corresponding tariff
duty.
Commercial samples, except those that
are not readily and easily identifiable (e.g.,
precious and semi-precious stones, cut or
uncut, and jewelry set with precious
stones), the value of any single
importation of which does not exceed ten
thousand pesos (P10,000.00) upon the
giving of a bond in an amount equal to
twice the ascertained duties, taxes and
other charges thereon, conditioned for the
exportation of said samples within six (6)
months from the date of the acceptance
of the import entry or in default thereof,
the payment of the corresponding duties,
taxes and other charges. If the value of
any single consignment of such
commercial samples exceeds ten
thousand pesos (P10,000.00),the
importer thereof may select any portion of
same not exceeding in value of ten
thousand pesos (P10,000.00) for entry
under the provision of this subsection, and
the excess of the consignment may be
entered in bond, or for consumption, as
the importer may elect;
(r) Animals (except race horses), and plants
for scientific, experimental, propagation,
botanical, breeding, zoological and
national defense purposes: Provided, That
no live trees, shoots, plants, moss, and
bulbs, tubers and seeds for propagation
purposes may be imported under this
section, except by order of the
Government or other duly authorized
institutions: Provided, further, That the
free entry of animals for breeding
purposes shall be restricted to animals of
recognized breed, duly registered in the
book of record established for that breed,
certified as such by the Bureau of Animal
Industry: Provided, furthermore, That
certificate of such record, and pedigree of
such animal duly authenticated by the
proper custodian of such book of record,
shall be produced and submitted to the
Collector of Customs, together with
affidavit of the owner or importer, that
such animal is the animal described in
said certificate of record and pedigree: