Philippines Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in philippines, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Customs Regulations
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Importers and customs brokers must secure accreditation from the Bureau of Customs (BOC).  All goods are subject to customs duties upon importation to the Philippines.  Exceptions can apply to importers in special economic zones, the Philippine Government and its agencies, foreign embassies, consulates, and international organizations with diplomatic status and/or recognized by the Philippine government, such as the Asian Development Bank (ADB) and the World Health Organization (WHO).

Accredited importers or customs brokers can access the BOC’s Electronic to Mobile (E2M) system to lodge import entries electronically.  The E2M system allows customs officers and traders to process most customs transactions electronically. However, importers must submit hard copies of import documents and attachments to the Entry Processing Unit for verification.  The E2M system does not deal with permits and/or licenses issued by other government agencies and must be applied separately.  

Import documents required in all shipments are as follows:

  • Commercial Invoice, Letter of Credit, or any other verifiable commercial document evidencing payment; in cases where there is no sale for export, by any commercial document indicating the commercial value of the goods,
  • Bill of Lading (for sea freight) or airway bill (for air freight),
  • Packing List,
  • Duly notarized supplemental declaration on valuation (SDV),
  • Applicable special certificates required,
  • Documents as may be required, such as:
  1. Import permit or clearance,
  2. Authority to release imported goods (ATRIG),
  3. Certificate of origin for free trade agreements (FTAs),
  4. Copy of an advance ruling if ruling was used in goods declaration,
  5. Load port survey reports, or discharge port survey reports for bulk or break-bulk importations,
  6. Documents evidencing exemption from duties and taxes, and,
  7. Others, e.g., tax credit certificate (TCC), or tax debit memos (TBM).

Shipments are classified according to risk.  A low-risk shipment passes through the “green lane” without documentary review or physical inspection.  A moderate-risk shipment passes through the “yellow lane” and is subject to document review only.  A high-risk shipment passes through the “red lane” and is subject to document review and physical inspection.  A shipment considered for post-clearance audit passes through the “blue lane.” 

The ASEAN Single Window in the Philippines went online on December 30, 2019, using the National Single Window (NSW) trade portal, allowing for customs efficiencies and better transparency.

Contact:

Accounts Management Office - Bureau of Customs

NPO Building, Gate 3, Port Area, Manila

Email: boc-amo@customs.gov.ph, amo@customs.gov.ph

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

Limitations

As a beta product, the Chatbot is currently being tested and its responses may occasionally produce inaccurate or incomplete information. The Chatbot is trained to decline out of scope or inappropriate requests. The Chatbot’s knowledge is limited to the public information on the Export Solutions web pages of Trade.gov, which covers a wide range of topics on exporting. While it cannot provide responses specific to a company’s product or a specific foreign market, its reference pages will guide you to other relevant government resources and market research. Always double-check the Chatbot’s responses using the provided references or by visiting the Export Solutions web pages on Trade.gov. Do not use its responses as legal or professional advice. Inaccurate advice from the Chatbot would not be a defense to violating any export rules or regulations.

Privacy

The Chatbot does not collect information about users and does not use the contents of users’ chat history to learn new information. All feedback is anonymous. Please do not enter personally identifiable information (PII), sensitive, or proprietary information into the Chatbot. Your conversations will not be connected to other interactions or accounts with ITA. Conversations with the Chatbot may be reviewed to help ITA improve the tool and address harmful, illegal, or otherwise inappropriate questions.

Translation

The Chatbot supports a wide range of languages. Because the Chatbot is trained in English and responses are translated, you should verify the translation. For example, the Chatbot may have difficulty with acronyms, abbreviations, and nuances in a language other than English.

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