, REPUBLIC OF THE PHILIPPlNESe

KAGAWARAN NG KALAKALAN AT INDUSTRIYA

(Department ofTr'ltde end Industry)
Trade and Industry BUilding
361 (Buendia) Sen. Gil J. Puyat Avenue
Makali. Metro Manila. Pbllippines 3117

Cable Addn:ss Mlt Tel. No. 1l\Il·S7·\»to 23

Telex 14830 M11PS P.O. Bo~ 2303,Makati Commercial Center
4S466MOTPS
45467 MOTPS

DEPARTMENT ADMINISTRATIVE
ORDER NO. _ _--'3 _
Series of 1995

SUBJECT: ACCRRQITATION OF EXPORTERS VIS-A-VIS

INCENTIVES UNDER THE EXPORT DEVELOPMENT ACT
CR.A. No. 7844)

Whereas, under Repulllic Act No. 7844, An Act to ~evelop ~{ports as

a ]{ey Towards the Achievement of The National Goals Towards
The Year 2000, approve~ on 21 December 1994, it is the policy
of the State to evolve export development into a national
effort and sha11 champion exports as a focal st.rat.egy for a
sustainable agri-industrial development to achieve Philippine
~:I Chood t.owar-ds, t.he year 2000;

Wheree.s, R.A. No. 7lJ44, also known as the R':port revelopment Act
(EDA), affords ';he export sector to en.iov specific incentives,
in addition ';0 incentives provided by the Board of
Investments, ae cited in Section 16;

Whereae, the specif.lc incentives mentioned in Section 16 of RA

7844, ehe Ll be granted cn l y to que.lified e,:;;-orters upon
presentation .)f·. a EETP/appropriate Deputized Agency
certification of t}le exporter's eligibility, as specified in
its implement.ing r-uIes and regulations.

NO!';, THEREFORE, pursJant to the mandate mer.tioned in the R.A. No.

'1'844 Series of 1994 and its in;plement.ing r-u l as and
regulations, the following are hereby pr-omu Lga t ed for the
comp.l Lance , gu i darice and information of all concez-ned :

1. SCOPE

This fepartment. Administ.rative Order shall provide the

policies, rules and procedures in accreditation of exporters
who vlant to pvai.~ of the incentives provided by R.A. No. 7844.
Rules and p1'ocedures set forth here ill shall IH;evlise apply to
those instances tvhe r-e i n a certification 01' accredi tation of an
exporter is o t.he r-wa ae required, for any purpose imposed under
other law's, rules and/or regulations.

2. DEFINITION OF TERMS :

For purposes of this r;epartment Adm i n i a'tr-ar.; ve Or-de r- , the

follovling defini tLon shall apply :

2.1 BETP- e.re l I ref'er- to the Bur-eau of E::port Trade

Pr-cmo t Lon , Department of Trade .,and Il~dustry

Deputized Agency shall refer to the concerned

 government agencies and private institutions,
particularly the Philippine Economic Zone Authority
(PEZA) / the Board of Investments (BOIl/the Garments
and '.~extile Export Board (GTEB)/the Subic Bay
Metroj~olitan Authority (SBMA) / the Clar-k
Development Corporation (CDC) / the Philippine
Expor-t.ere Confederation, Inc. (PHILEXPORT)/ the
Philippine Chamber of COIT@erce and Industry (PCCI)/
other offices or authorities deputized by the BETP
to accredit exporters_

2.3 EDC- Bhall refer to the Export Development Council

3. PROCEDURE FOR ACCREDITATION OF EXPORTERS

The following et.epe shall be observed:

3.1 The exporter shall file the duly notarized accomplished

ApplicatioL Form for Accreditation with the BETP /
Deputi:::ed i.gency together' with the f o Ll.owi.ng documents,
as a.pplieat'le:

3.1.1 ,6n e.f f Ldav i t, of comp La anoe with the t~inimum

~age and S5S L8.\'18;

3.1. 2 For companies falling uLder the supervisory or

regulatory functions of the BOI, e1'C, GTEB,
FEZA and/or SBMA, and applying for
accredi tation \~i th said agencies, a eummar-y
report of export revenue/sale", for the
imrnediately/preceding t.axab Ie year'.

Unless other·t'1ise required. by said 8..];en.:·.ies, the

cJmpany applying for accreditation with any of
said agencies, need not submit any supporting
d ocument. to show its nor-ma I ope.ratina revenue
and export eale8/expo~t revenue for the
preceding taxable year;

3.1.3 F~r companies not covered the su~ervieory or

r egu Lat.or-y functions of the BOI, CD:~, GTEB,
P.i:ZA ani; or SE:.1A, and/or applying for
a ~credi tat ion vIitil the EOC, BETP. PCCI and/or
EULEXPORT, audited fir.ancial statements to
S.1m~ nor-mal operating revenue for- the
ilnmediately/pr'eceding t axab Le year;

3.1.4 For direct exporter's, bank cer-t i t rcat Lon of

e::por't sales/r'evenue f or- t ne i:nmediately
p: -ecedi.ng taxable vear , or an affidavit from
the export.er a~testing and cer-tifying to his
e::por't r-evenue/export sales for- the. pr'ec.eding
t.uxab Le year vJi th enclosures of :"'ieting of
commer-c La I documents (i" e. EXPCI·t De c l.s.rti"':. ions ,
 •
':ommer-cial Invoices, et.c.) in support. of such
eertification, or copies of bank certificates
o f inwar-d remit.tances ar-ising from export
-:.ransac.t ions.

:for service exporters, an additional copy or

proof of international contract, is required.

3.1. 5 For indirect expor-t.er-e ~ ea Le a invoices and

c;ertification from the d i.r-ec t, expor-ter t.hat the
goods were pur-chased from the indirect expor-ter
and that the same vlere actually e7-por-ted.

3.1. 6 ::n case of importations, a statement under oath

from the e:{porter that the items to be impor-ted
ehall be used primarily for the production of
export goods.

3.2 The exporter shall pay an application fee per the

fc llowing achedu l.e to the BETP I De puti.z e d Agency:

f:xport. Value Per Year Application Fee

$ 1M Hax. P 1. 000.00
P,bove $ 1M 5M Max. 2.008.00
Above s 5r-J 10M Max. 3.000.00
Above $10M 15M Ma~:. 4.000.00
P..bove $15M 5.000.00

3.3 Review and apprcval by the BETP / Deputized Agency.

3.3.1 The BETP / Deputized Agency shall review the

applications for accreditation, to determine
their completeness and authenticity.
Applications with insufficient. supporting
documents will be returned by the BETP/
Ieputized Agency to the exporter-applicant for
completion.

If upon evaluation by the BETP/Deputized

Agency. the exporter-appl icant. appears to have
complied with the applicable export
requirements set fort~ in R.A. 7844. the
EETP/Deputized Agency approves the npp::'ication.
-a
....... ..
"':I"
'-'
?
...... Upon approval, the BETP / Deputized Agency
shall issue a corresponding Accreditation
Number- to the exporter together t1i th an
A~creditation Certifica~e in the narr.e of the
e xport er-, which shall contain the e::porter - s
a:creditation number.
 , ..
•
3.4 The Accred:.tation Gert.ificate shall be rea1~1 for r e Le aee
-:0 the eXI= ort.er after- it has been signed by the BETP;
:Jir'ector / Head of Deputized Agency or by its duly
authorized representative/signatory.

3.5 The Deputi3ed Agencies shall submit to the BETP their-

respective lists of accredited exporters at the end of
each month, to be submitted within the first ten (10)
days of the month. The BETP however shall be notified
within twenty four (24) hours on denied applications and
the reasons therefor.

3 _6 The BETP shall submit to the EDC and Department of

Fimmce a monthly list/repor·t of accredited exporter's,
for notation and reference.

4. MONITORING BY TEE BETP /DEPUTIZED AGENCY

4 _.:. It shall be the responsibility of the BETP and the

deputized a geric Le e to monitor their' respective accredited
exporter's cn compliance to the reguiremeY.l.t setforth in
Repu'~lic Act No . 7844, Section 4A.

4.2 Hh.=n. neceS:3ar·y,. a.t the end of the taxable year the
Accredited ~xporter shall submit to the BETP / DeI=~tized
Agency, duly certified and notarized summary reports of
its export .sa Le s . \'1i th copies of s-..:tpporting documents to
pzov e that export sales exceed 50~~ of total annual
r-evenue f o.; the pr-eceding tax.able year'. The BETP
/Deputized Agency may likew~se require the submission of
addi tional books/reports/documents as it m.. ay deem
necessary. These r-epor-ts/documents shall be used by the
BETP/ Deput ized Agency in moni t.o r-Lng and deter-mining
compliance oher-ewith.

4 _3 The BETP/ DE'putized Agency may Li.kewi ee co or-d i.na'te with,

or re':;luest for the assistance of other gcvernment
agencies conoerned such e.s t:'le Bur-eau of Irrt e r-ne L Revenue
(BIR), Bureau of Customs (30C), and Bangko :3entr·al ng
Pilipinas (:3'.3P) for' purpose", of jetermining compliance.

In the event th,at the export performance of

the Accredited e):porter- for- the preceding
taxable year falls below the export
requir'ement,. the exportey- ~ s e:"~"pox·t pe r-f oz-manoe
over' the last t.hree (:3) vear-e eha Ll be
averaged for- pur-po ae e of de t.e r'mi u Lng
cClmp:"iance.

Fs.d Lur-e of the Accr-e d i t.e d exporter' to comply

 ,.
•

with the requirements shall r-e eu Lt, in "ttle

cancella-cion of accr-editation and the
revQcation of its Accreditation Certificate.
Furt.her, the BETP / Deputized Agency shall
inform the expor-ter- of such cancellation/
r-evoc.at.i on ,

5. VALIDITY OF ACCREDITATION:

The accr·edita·t,ion with the BETP " Depu-cized Agency shall be

valid for- a per-iod af one (1) year from Laeuance of the
Certificate of Accy·editation. Upon expir.:;.tion of
aoc r-ed i. tation period. the expol'ter shall re-apply, submit the
corresponding documents required under Item 3.1 her-eo f , and
pay the prescl'ibed application and accreditation fees.

6. EFFECTIVITY
This Order shall take effect immediately after its publication
in t,,10 newspaJ;ers of general c i r-cu.Le c a on .

Of~lv
Makati. Metro Manila, this ULth day

R~'NO s. NAVARRe
Secre'Lary