INFORMATION ON DONATIONS TO THE PHILIPPINES GENERAL INFORMATION ON DONATIONS TO THE PHILIPPINES1. WHO CAN DONATE? Any individual, group, or organization abroad can send donations to thePhilippines. To avail of duty-free entry of donations, however, there are certain conditions andrequirements that have to be complied with under existing rules and regulations governing theimportation of donations. There are specific items which may be allowed duty-free entry, as there areorganizations/entities in the Philippines that are allowed to receive donations on a duty-free basis.2. WHAT CAN BE DONATED? Goods or items which may be allowed duty-free entry by thePhilippine government are the following: Food items and non-food commodities for relief dispensingorganizations; Medicines and medical supplies/equipment; Books and other educational, scientific, orcultural materials; Essential machinery and equipment, including spare parts and accessories thereof;Essential consumer goods not available locally in times of calamities and/or fortuitous events; andOther articles in the interest of economic development, not included in the list of prohibited/contrabandand restricted/regulated items issued by government agencies concerned subject to certain conditions.3. WHO CAN RECEIVE DONATIONS? The following agencies/entities/institutions in the Philippinesmay receive donations on a duty-free basis: Non-profit, welfare, religious, and charitable organizationswhich are registered with the Securities and Exchange Commission and duly licensed/accredited by theDepartment of Social Welfare and Development (DSWD), as provided for in Section 105 (1) of theTariff and Customs Code of the Philippines;Educational Institutions accredited by the Department of Education, Culture and Sports (DECS) thatare enjoying tax incentives under Department of Finance (DOF) Order No. 137-87;Educational, scientific, and cultural institutions or societies, and similar organizations duly approved bycompetent authorities such as DECS and the United Nations Educational, Scientific and CulturalOrganization (UNESCO) National Commission of the Philippines;Other non-profit religious and charitable institutions (except civic/service/cultural and scientificorganizations), duly registered primary and secondary hospitals upon recommendation by the NationalEconomic and Development Authority (NEDA); andOther organizations covered by bilateral or international agreements to which the Philippines is asignatory, and by Presidential decrees and other special laws.Government agencies including local government units may also receive donations, in cash or in kind,from their functions. The acceptance of donations from foreign governments is, however, subject toprior clearance and approval of the President of the Philippines upon recommendation of the Secretaryof Foreign Affairs (General Provisions of the General appropriations Act). Taxes and customs duties tobe paid by government agencies on this importation will be subject to automatic appropriations(General Provisions of the General Appropriations Act).NOTE: Other organizations not licensed or accredited by DSWD, Department of Health (DOH, andDECS may also receive donations but they will be required to pay customs duties and taxes. Allimportations of donated articles are subject to the payment of the Value-Added Tax (VAT) unlessexpressly exempt from such imposition Under Title IV, Chapter I, Section 1 of the VAT law. The VAT is
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