Philippines;
2. Professional instruments and implements, wearing apparel, domestic animals, and personal household effects (except any vehicle, vessel, aircraft, machinery, other goods for use in the manufacture and merchandise of any kind in commercial quantity) belonging to persons coming to settle in the Philippines, for their own use and not for sale, barter or exchange, accompanying such persons, or arriving within 90 days before or after their arrival, upon the production of evidence satisfactory to the Commissioner, that such persons are actually coming to settle in the Philippines and that the change of residence is bona fide', and
3. Fuel, goods and supplies by persons engaged in international shipping or air transport operations.
• Services rendered by:
1. Persons subject to percentage tax under Title V of the NIRC;
2. Agricultural contract growers and milling for others of palay into rice, com into grits and