Philippines - Country Commercial Guide
Temporary Entry
Last published date:

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


Department of Finance

Revenue Office-Customs and Tariff Division



Bureau of Customs

Email: (Bureau of Customs - Customer Assistance and Response)