Philippines - Country Commercial Guide
Temporary Entry

Discusses requirements for products entering the country/economy temporarily. including information on warranty and non-warranty items entering the country/economy for repair.

Last published date: 2020-07-22

Goods brought into the Philippines for repair, processing, or reconditioning and to be re-exported upon completion of the repair, processing, or reconditioning may be allowed conditionally free entry. The Bureau of Customs requires a security equal to 100% of the duties, taxes, and other charges on the goods, with the condition that the goods will be exported or the corresponding duties, taxes, and other charge will be paid within six months from the date of acceptance of the goods declaration.

The Department of Finance (DOF) requires one-time registration of the consignee in the Tax Exemption System (TES) Lite providing the following information:
1.     Name of Consignee
2.     Tax identification Number
3.     Email Address
4.     Official Address

DOF also requires the following documents:
1.     Duly accomplished Department of Finance - Revenue Office (DOF-RO) Form 91: Application For Tax and/or Duty Exemption on Importations
2.     Notarized Affidavit of End-Use/Ownership
3.     Authorization Letter (if Authorized Representative)
4.    Signed and dated Import Bill of Lading/Airway Bill
5.     Commercial Invoice (Packing list, if applicable)
6.     Contract/Agreement (for repair/processing/reconditioning)

Department of Finance
Phone: 632-8526-7311