DOCUMENTS REQUIRED FOR IMPORTATION OF GOODS

Importation usually begins when the carrying vessel or aircraft enters the Philippine territory
with the intention to unload therein and immediately subject to duty upon importation, including
other goods that are previously exported from the Philippines. Imported goods shall be subject to
the import duty rates under the applicable tariff heading that are effective at the date of
importation or upon withdrawal from the warehouse for consumption. In case of withdrawal
from free zones for introduction to the customs territory, the duty rate at the time of withdrawal
shall be applicable on the goods originally admitted, whether withdrawn in its original or
advanced form. Upon payment of the duties, taxes and other charges, the Bureau shall issue the
necessary receipt or document as proof of such payment. In case of deferred payment, the
Bureau may initiate legal action for the collection of unpaid duties, taxes and other charges
within three (3) years from its due date.

The entry form must be filled in at the Customs Office in the 30 days following the unloading of
the last package, failing to do which amounts to abandonment of the goods and ipso facto
confiscation of the cargo. The importation of certain commodities is regulated or prohibited.
Imports are classified as follows:

 Freely Importable Commodities;

 Regulated Commodities;
 Prohibited or Banned Commodities

To register as an importer, businesses first need an Import Clearance Certificate from the Bureau
of Internal Revenue. Importers then register with the Bureau of Customs (BOC) and set up an
account with the Client Profile Registration System (CPRS). The Import Clearance Certificate is
valid for three years while the Customs Client Profile Accreditation must be updated annually.
The CPRS accreditation costs P1000 (US$20) and typically takes 15 working days to process.

Importer must also comply with the documents required for shipments to the Philippines,
include:
  Commercial Invoice/Pro-forma invoice;
 Bill of Lading (for sea freight) or air waybill (for air freight);
 Certificate of Origin (if requested);
 Packing list;
 Duly notarized Supplemental Declaration on Valuation (SDV);
 Documents as may be required by rules and regulations, such as:
 Import Permit or Clearance;
 Authority to Release Imported Goods (ATRIG);
 Proof of Origin for Free Trade Agreements (FTAs);
 Copy of an Advance Ruling, if the ruling was used in the goods declaration;
 Load Port Survey Reports or Discharge Port Survey Reports for bulk or break bulk
importations;
 Document evidencing exemption from duties and taxes;
 Others, e.g., Tax Credit Certificate (TCC) or Tax Debit Memo (TDM).

For a Letter of Credit (L/C) transaction, a duly accomplished L/C, including a Pro-forma Invoice
and Single Administrative Document (SAD) for Advance Customs Import Duty (ACID) is
required. A Pro-forma Invoice is required for a non-L/C transaction e.g. Draft Documents
against Acceptance (D/A), Documents against Payment (D/P), Open Account (OA) or Self-
funded documentation.

When the duties, taxes and other charges due upon the goods have been paid or secured to be
paid at the port of entry unless the goods are free from duties, taxes and other charges and legal
permit for withdrawal has been granted; or in case the goods are deemed free of duties, taxes and
other charges, the goods have legally left the jurisdiction of the Bureau, the importation is
deemed terminated.
https://www.export.gov/article?id=Philippines-Import-Requirements-and-Documentation

http://www.competitive.org.ph/doingbusiness/reference/downloads/Summit/forupload/RDTAB/1
._Customs_Modernization_and_Tariff_Act.pdf?fbclid=IwAR16xUpKM0pYYsRcXGYb9w-
8TJfA0GqysbH46YyFpflhGwu2x2Tvg8lNLPY
https://en.portal.santandertrade.com/international-shipments/philippines/customs-procedures
https://www.aseanbriefing.com/news/2017/06/23/import-and-export-procedures-in-the-
philippines-best-practices.html