The Philippines has published the COVID-19 Vaccination Program Act of 2021, which was signed into law on 26 February 2021. The Act contains several provisions in relation to COVID-19 vaccination, including that the procurement, importation, donation, storage, transport, deployment, and administration of COVID-19 vaccines are exempt customs duties, VAT, excise tax, donor's tax, and other fees effective retroactively from 1 January 2021. The exemption is subject to the condition that the vacci…