Receiving regional assistance. |
Laws and policies for receiving regional assistance.
Compared to other aspects of regional preparedness and and response, there is much more legal regulation about receiving regional (international) assistance. This has been an area of focus for the IFRC and National Society partners for more than a decade through the International Disaster Response Laws Rules and Principles (IDRL) Guidelines and supporting tools.
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Examples for peer sharing
The two ASEAN MS that regulate the coordination of international assistance most comprehensively, which apply to assistance from other states, are:
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Tax exemptions for imported relief items
ASEAN MS laws can also make it easier for international assistance to arrive in their territory when they need it by using tax exemptions on imported relief items. These were provided for in the laws of Cambodia, Indonesia, Myanmar, the Philippines and Viet Nam, although not automatically without further government action.
The types of tax relief on incoming humanitarian assistance during disasters are quite general in nature. These are:
The types of tax relief on incoming humanitarian assistance during disasters are quite general in nature. These are:
- Cambodia – the DM Law provides for tax exemption on humanitarian goods (Chapter 10, especially Article 31);
- Indonesia – the regulation allows for tax relief, but a government decision is needed in each case or for each period.
- Myanmar – the NDM Law gives tax exemptions for “food, relief items and rehabilitation materials” during disasters (Article 32).
- The Philippines – the DRRM Act provides for tax exemptions for humanitarian assistance under certain conditions (Article 18).
- Viet Nam – the Natural Disaster Prevention and Control Law 2013 allows tax exemption on humanitarian goods as well as facilitated entry and exit of relief personnel (Article 41).