Philippines Country Commercial Guide
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Goods brought into the Philippines for repair, processing, or reconditioning and to be re-exported upon completion of the repair, processing, or reconditioning, as well as equipment for use in the salvage of vessels or aircrafts, goods for public entertainment and display in public expositions, and goods for making or recording motion picture films that will be re-exported may be allowed conditionally free entry under Section 800 of Republic Act 10863 (Customs Modernization and Tariff Act).

For goods brought into the Philippines for repair, processing, or reconditioning and to be re-exported, the Department of Finance (DOF) requires one-time registration of the consignee in the Tax Exemption System (TES) Lite that requires the following information:

  1. Name of Consignee
  2. Tax identification Number
  3. Email Address
  4. Official Address

After the one-time registration, the consignee or his authorized representative needs to submit the following to DOF:

  1. Duly accomplished Department of Finance - Revenue Office (DOF-RO) Form No. 91: Application for Tax and/or Duty Exemption on Importations
  2. Notarized Affidavit of End-Use/Ownership
  3. Authorization Letter (applicable if a representative is filing on behalf of the consignee)
  4. Signed and dated Import Bill of Lading/Airway Bill
  5. Commercial Invoice (Packing list, if applicable)
  6. Contract/Agreement (for repair/processing/reconditioning)
  7. Certification/Permit from regulatory agency (if applicable)

If the importer is qualified to be exempted from the payment of duties/and or taxes on his importation, the DOF will issue a Tax Exemption Indorsement (TEI).

The importer should then file the following with the Bureau of Customs:

  1. TEI with accompanying documents
  2. Security equal to 100% of the duties, taxes, and other charges due on the goods to be re-exported or payment of the corresponding duties and taxes, and other charges within six (6) months from the date of acceptance of the goods declaration.
  3. Goods Declaration
  4. Import Bill of Lading/Airway Bill
  5. Import Invoice/Packing List

Contacts:

Department of Finance

Revenue Office-Customs and Tariff Division

Email: revenueoffice@dof.gov.ph

 

Bureau of Customs

Email: boc.cares@customs.gov.ph (Bureau of Customs - Customer Assistance and Response)

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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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