Handbook - Final 2017 PDF

A Handbook on TFD Related Permits
Clark Development Corporation

i
FOREWORD
In line with Clark Development Corporation’s commitment to enhance the business

processes in the Clark Freeport Zone, it has come up with this Handbook on Policy and
Procedures which shall guide all Freeport Zone stakeholders in their TFD related permits.
CDC understands that the heart of the operations of most of the Freeport enterprises
in Clark is the movement of raw materials, capital equipment, finished products and locally
sourced products.
This Handbook aims to provide the step-by-step procedures in securing applicable

permits suited for the Freeport Stakeholder’s needs.
This handbook is a legacy statement that doing business in Clark is an advantage.
MAKE YOUR GLOBAL MARK – MAKE IT CLARK!

ii
QUICK GUIDE CONTENTS
OVERVIEW OF TFD PERMITS 1

Step By Step Procedures
 Electronic Transit Admission Permit System (e-TAPs) 2
 Electronic Export Documentation System (e-EDs) 6
 Permit To Bring–In (PBI) 10
 Permit To Bring–Out (PBO) 16
 Transfer Notification 23
 Entry Gate Pass 25
 Exit Gate Pass 29
 Multi-Use Entry/Exit Gate Pass 32
Admission of Tax Exempt Vehicles (TEVs)

 Procedure and Requirements for Admission of TEVs 35
 Required Compliances 38
 Requirements & Procedures on Disposition of The TEVs 41
Admission of Tax Exempt Aircraft (TEAs)

 Procedure and Requirements for Admission of TEAs 42
 Required Compliances 45
 Requirements & Procedures on Disposition of the TEAs 46
SCHEDULE OF FEES AND PENALTIES 47

 Processing Fees 48
 Fines and Penalties 50
FREQUENTLY ASKED QUESTIONS 54

iii
Electronic Transit Admission Permit System
(e-TAPS)
Electronic Export Documentation System

(e-EDs)
Electronic Permit to Bring-In

(ePBI)
Electronic Permit to Bring-Out

(ePBO)
Transfer Notification
(TN)
Entry Gate Pass

(EnGP)
Exit Gate Pass

(ExGP)
Multi-Use Entry/Exit Gate Pass

1
WHAT?
Electronic Transit Admission Permit

(e-TAPs) Procedure
WHO?
Freeport Enterprises (FE) with Full Incentives
(those allowed to import capital and raw materials tax & duty free)
WHEN?
Not later than fifteen (15) days prior to the arrival of the shipment, the
Applicant may apply for an eTAP to facilitate the discharge of the
imported cargo from the port of entry.
HOW?
REGISTRATION:
Step 1 Applicant files an application using the preferred Value Added Service
Provider (VASP) solution and services.
The following are the Value Added Service Provider (VASP) Websites for
the online registration:
E-Konek Pilipinas
www.ekonek.com
Toll Free Numbers: 1800-108-353365
Fax Number: For enrolment forms, billing receipts: (02)869-8310
InterCommerce Network Services

www.intercommerce.com
Tel. Nos. (02)845-0509 PLDT; (02)752-1188 GLOBE; (0943)233-7437
SUN
Fax Number: (02)843-8160
Yahoo Messenger: ManilaCS@yahoo.com
Once registered with the preferred VASP, Applicant shall make an

advance payment at the CDC Treasury Division, Bldg. 2121, Carlos P.
Garcia Street, Clark Freeport Zone, Philippines to fund future transactions.
Actual fees shall be debited by the system for every eTAP transaction.
Step 2 Prior to the eTAP lodgment, Applicant submits an Initial List of

Importables/Additional List of Importable, duly signed by the Applicant’s
accredited licensed broker, to the preferred VASP.

2
Step 3 Preferred VASP forwards to CDC-TFD an Initial List of
Importables/Additional List of Importables through fax or email for
approval.
Step 4 CDC-TFD shall approve the Initial/Additional List of Importables that are
identified to be directly related to the business activity of the Applicant.
Approval of Importable Item is based on:
1. Validation of item descriptions and corresponding HS codes

as against List of Importables
2. Validation of specific item subject to quantitative restriction or
duration/validity of approval of importable item
3. Items subject to import clearance/permit from other
government agencies
4. Authorized articles to be imported with reference to the
provisions of the Lease Agreement
5. Completeness and accuracy of the supporting documents
6. Signed by the authorized signatories of the Freeport Enterprise
Note:
TFD reserves the right to request for photos and/or product description.
REGULAR TRANSACTION:
Step 1 Applicant lodges eTAP application through the preferred VASP and
attaches the appropriate import clearance/permit from other
government agencies including:
 BIR – Authority to Release Imported Goods (ATRIG)
 BIR – Importer Clearance Certificate (ICC)
 PNP Clearance (for Explosives/Controlled Chemicals)
 PAGCOR Clearance (for Casino/Gaming related Articles)
 DTI Bureau of Product Standards – Import Commodity Clearance
Certificate
 DA Clearance (for Sugar, Butter and Flour)
 NTC Clearance (for Laptops, Cellphones and other Electronic
Articles)
 VQC Clearance (for Leather)
 And other Permits/Clearances from Other Government Agencies
as may be required for a particular item.
Step 2 Preferred VASP screens and approves the eTAP application based on the
following parameters:
1. FE must have a valid VASP username and password

2. FE must have a valid Certification of Registration and Tax
Exemption (CRTE) and no delinquent financial obligations
3. Confirmed eTAP payment

3
Step 3 CDC-TFD approves the eTAP application.
Step 4 Applicant prints the approved eTAP with the required system-generated
barcode (with corresponding reference number).
RELEASING:
Step 1 Applicant proceeds to the Customs Clearance Area (CCA) for the Joint
Mandatory Inspection of BOC and CDC-TFD.
IMPORTANT NOTICE:
The Joint Mandatory Inspection at the CCA is a requirement. A
corresponding penalty for non-compliance with the Joint Mandatory
Inspection at the CCA shall be imposed.
Step 2 Procedure at the CCA:
1. Applicant submits eTAP at the CDC-TFD Receiving Window for

Inspection.
2. CDC-TFD Officer and BOC on-duty Officer will inspect the
imported articles.
3. CDC-TFD and BOC Officers will affix their signatures on the
approved eTAP as “inspected”.
4. Applicant submits approved eTAP to the CDC-TFD Officer for
tagging in the System.
5. Goods and articles are cleared for delivery to the Freeport
Enterprise’s premise.
Note:
NO assessments are charged in the conduct of the Joint Mandatory
Inspection at the CCA.
HOW LONG IS THE VALIDITY OF MY ETAP PERMIT?

30 days, non-extendible.
WHAT HAPPENS TO AN EXPIRED ETAP PERMIT?

An expired eTAP Permit cannot be used and is not a subject for a request
for extension. The FE must re-lodge a new eTAP application.
WHAT ARE THE PROCESSING FEES FOR AN ETAP LODGMENT?

Please see Schedule of Processing Fees on page 48.
Note:
The above processing fees are exclusive of the lodgment fees assessed by the
preferred VASP.

4
WHAT ARE THE FEES IN THE CCA?
NO FEES ARE COLLECTED AT THE CCA.
However, PARKING FEES are assessed in the CCA based on the following rates
as of 15 March 2016:
CONTAINER/VEHICLE PARKING FEE

SIZE
1 x 40 P220.00 First 2 hours, plus P30.00 for succeeding
hours
hours
4-Wheeler P110.00 First 2 hours, plus P30.00 for succeeding
hours
All FEs are enjoined to request an Official Receipt for the Parking Fee paid.

5
WHAT?
Electronic Export Documentation Permit

(e-EDs) Procedure
WHO?
Freeport Enterprise’ (FE) with Full Incentives
WHEN?
Not later than 30 days prior to the scheduled day of loading of shipment
for Export.
HOW?
REGISTRATION:
Step 1 Applicant files an application for eEDS Permit using the Preferred
Value Added Service Provider (VASP) solution and services.
The following are the Value Added Service Provider (VASP) Websites
for the online registration:
E-Konek Pilipinas
www.ekonek.com
Toll Free Numbers: 1800-108-353365
Fax Number: For enrolment forms, billing receipts: (02)869-
8310
InterCommerce Network Services

www.intercommerce.com
Tel. Nos. (02)845-0509 PLDT; (02)752-1188 GLOBE; (0943)233-
7437 SUN
Fax Number: (02)843-8160
Yahoo Messenger: ManilaCS@yahoo.com
Step 2 Prior to the eEDS lodgment, Applicant submits an Initial/Additional

List of Exportables, duly signed by the Applicant’s accredited
licensed broker, to preferred VASP.
Step 3 Preferred VASP forwards to CDC-TFD an Initial/Additional List of

Exportables through fax or email for approval.

6
Step 4 CDC-TFD shall approve the Initial List of Exportables/Additional List of
Exportables.
Approval of Exportable Item is based on:

1. Validation of item descriptions and corresponding HS
codes as against List of Exportables
2. Validation of specific item subject to quantitative
restriction or duration/validity of approval of exportable
item
3. Items subject to export clearance/permit from other
government agencies
4. Authorized articles to be exported with reference to the
provisions of the Lease Agreement
5. Completeness and accuracy of the supporting
documents
6. Signed by the authorized signatories of the Freeport
Enterprise
REGULAR TRANSACTION:
Step 1 Applicant lodges eEDS application through the preferred VASP and
attaches the appropriate export clearance/permit from other
government agencies (i.e. PAGCOR, DTI, PNP, etc.)
Step 2 Preferred VASP screens and approves the eEDS application based
on the following parameters:
1. FE must have a valid VASP username and password

2. FE must have a valid Certification of Registration and Tax
Exemption (CRTE) and no delinquent financial obligations
3. Confirmed eEDS payment
Step 3 CDC-TFD approves the eEDS application.
Step 4 Applicant prints the approved eEDS with the required system-
generated barcode (with corresponding reference number).

7
Step 5 Freeport Enterprise proceeds to the Customs Clearance Area (CCA) for
the Joint Mandatory Inspection of BOC and CDC-TFD.
IMPORTANT NOTICE:
corresponding penalty for non-compliance with the Joint Mandatory
Inspection at the CCA shall be imposed.
1. Applicant submits eEDS at the PhilExport Window for

tagging.
2. Applicant submits eEDS at the CDC-TFD Receiving Window
for Inspection and issuance of the CDC Security Seal.
articles for export and affix their signatures on the eEDS
Permit.
4. CDC-TFD officer will seal the container.
5. CDC-TFD Officer will tag the eEDS in the System.
6. Goods and articles for export are cleared for exit.
Step 7 Post compliance:
After seven (7) days from release of the goods and articles in the
Freeport Zone, the FE or its representative is required to submit to CDC-
TFD a proof of loading. (i.e. boat note, bill of lading)
Non-submission of proof of loading is subject to penalty.
See Schedule of Fines and Penalties on page 50.
WHAT IS THE VALIDITY OF MY EEDS APPLICATION?

30 days.
WHAT HAPPENS TO MY EEDS APPLICATION IF IT EXPIRES?

An expired eEDS cannot be used and is not a subject for a request for
extension. The FE must re-lodge a new eEDS application.
WHAT ARE THE PROCESSING FEES FOR AN EEDS LODGMENT?

No fees.

8

SIZE
hours
hours
hours

9
WHAT?
Electronic Permit to Bring-In (ePBI)

Procedure
WHO?
Freeport Enterprise (FE) with Full or Limited Incentives (those allowed to import
capital and raw materials tax & duty-free or 5% GIE in lieu or both)
WHEN?
Not later than 15 days prior to the actual bring-in of the goods or articles.
WHAT ARE THE ARTICLES COVERED IN THIS APPLICATION?
1. Taxes and Duties Exempt

2. VAT Exempt
3. Constructively imported Capital Equipment and raw materials which are
from other PEZA Zones/Freeport Zones
FOR PURPOSES OF:

1. Trading (Commercial, Warehouse)
2. For Company Use
3. Return to Source (Sub-Contracting Completed, Defective Items)
HOW?
Step 1 Using the issued username and password, log-in to the CDC-ERD System.

10
Step 2 Click on the PBI Permit.
Step 3 Click Apply,
Step 4 After clicking, fill-out the forms:
and click the CONTINUE button.

11
Step 5 Click the ADD ITEM Button, to add items requested to be added.
Step 6 Click the Browse button to attach the following required scanned
documents:
1. Purchase Order with Proof of Tax Exemption

2. Sales Invoice or Delivery Receipt with Proof of Tax Exemption
3. Applicable Government Clearances and other Zone Registration
and send the online application.
Step 7 Fill-out the details for the additional items for bring-in.

12
Step 8 Click the FINISH button if no additional items will be put in the application.
Step 9 Click the OK button once finished.
Step 10 Electronic request for ePBI is now submitted for online approval of CDC-
TFD.
Step 11 Once application is approved, applicant prints the approved PBI with an
assigned Bar Code at the upper right part of the PBI.
Step 12 Applicant presents the approved PBI upon entry at the CDC Gates and
proceeds to Customs Clearance Area (CCA) for the Joint Mandatory
Inspection of BOC and CDC-TFD.
IMPORTANT NOTICE:
corresponding penalty is imposed for non-compliance to undergo the
Joint Mandatory Inspection at the CCA.
1. Applicant submits ePBI at the CDC Receiving Window.

2. CDC-TFD Officer together with the BOC on-duty Officer will inspect
the articles for bring-in.
3. CDC-TFD and BOC Officers will affix their signatures in the ePBI Form.
4. CDC-TFD Officer will scan the bar code on the ePBI Form for Tagging.
5. Release of articles for Bring-In for delivery at the applicant’s premise.

13
HOW LONG IS THE VALIDITY OF MY APPROVED EPBI?
30 days.
WHAT HAPPENS TO MY EPBI APPLICATION IF IT EXPIRES?

Re-apply and repeat steps for electronic application.
WHAT ARE THE FEES FOR AN EPBI LODGMENT?

WHAT ARE THE PROCESSING FEES AND SPECIAL PERMIT FEES FOR AN EPBI
APPLICATION?
IMPORTANT NOTICE:
CDC Memorandum Circular No. ALP-MD-15-01 entitled “Advisory on

Lifting/Suspension of CDC Processing Fees” was issued stating that
payment of processing fees for Permit to Bring-In and Bring-Out are
suspended for the period 01 January 2015 to 31 December 2016.
Note:
1. Payment of 3% Special Permit Fee for tobacco and

alcohol is WAIVED on import and bring-ins that were
subjected to payment of EXCISE TAXES and DUTIES
accordingly. (Per CDC Board Resolution SM-03-06, Series of
2005)
2. The payment of: (1) processing fees for Permit to Bring-In

and Bring-Out and (2) payment of ½% of invoice value on
preserved meat products are suspended for the period 01
January 2015 to 31 December 2016. (Per CDC
Memorandum Circular No. ALP-MD-15-01 on
Memorandum Circular on the “Advisory on
Lifting/Suspension of CDC Processing Fees”)

14

SIZE
hours
hours
hours

15
WHAT?
Electronic Permit to Bring-Out (ePBO)

Procedure
WHO?
Freeport Enterprise (FE) with Full or Limited Incentives (those allowed to import
capital and raw materials tax & duty free or 5% GIE in lieu or both)
WHEN?
Not later than 15 days prior to the actual bring-out of the goods or articles.
1. Taxes and Duties Exempt

2. VAT Exempt
3. Constructively imported Capital Equipment and raw materials which are
from other PEZA Zones/Freeport Zones
FOR PURPOSES OF:

1. Local Sale
2. Constructive Export
3. Hazardous/Non-Hazardous Scrap Waste
4. Return to Source (Sub-Contracting Completed, Defective Items)
5. Temporary Transfer to Customs Bonded Warehouse (CBW)
6. Temporary Transfer to Non-Customs Bonded Warehouse
HOW?
Step 1 Using the issued username and password, log-in to the CDC ePBI and ePBO
System.

16
Step 2 Click on the PBO Permit.
Step 3 Click Apply,
Step 4 After clicking, fill-out the forms:
and click the CONTINUE button.

17
Step 5 Click the ADD ITEM Button, to add all the items you want to add.
Step 6 Click the Choose File button to attach the following required scanned
documents:
I. FOR FOREIGN ARTICLES

A. FOR LOCAL SALE
i. Sales Invoice
ii. Inspected Admission Permit/PBI
iii. Proof of Payment of Taxes and Duties
B. FOR CONSTRUCTIVE EXPORT
i. Sales Invoice/Purchase Order
ii. Registration of Consignee,
a) If the consignee is a PEZA Enterprise, attach the
following:
 PEZA Certificate of Registration of
Consignee
 PEZA ERD 03-01 and 97-01 valid for the
current year
b) If the consignee is an SBMA Enterprise, attach the
following:
 SBMA Registration and Tax Exemption

18
 SBMA Permit to Bring-In
c) If the consignee is a Board of Investments
Enterprise, attach the following:
 BOI Certificate of Registration
C. FOR SCRAP WASTE
i. If hazardous waste,
a) DENR Clearance
b) CDC Environment Permits Division Clearance
c) Inspected Admission Permit or PBI/Tally-In Sheet
d) Proof of Payment of duties and taxes
ii. If non-hazardous waste,
a) CDC Environment Permits Division Clearance
b) Inspected Admission Permit or PBI/Tally-In Sheet
c) Proof of Payment of duties and taxes
D. FOR RETURN TO SOURCE
i. Previous Permit to Bring-In
E. FOR TEMPORARY TRANSFER TO CUSTOMS BONDED WAREHOUSE
i. Sales Invoice/Delivery Receipt
ii. Previous Admission Permit
F. FOR TEMPORARY TRANSFER TO NON-CUSTOMS BONDED
WAREHOUSE
iii. Proof of payment of Bond (Surety or Cash Bond)
II. FOR DOMESTIC ARTICLES

A. FOR LOCAL SALE
i. Sales Invoice
ii. Inspected PBI/Tally-In Sheet
iii. Proof of VAT Payment
B. FOR CONSTRUCTIVE EXPORT
i. Sales Invoice/Purchase Order
ii. Registration of Consignee,
a) If the consignee is a PEZA Enterprise, attach the
following:
 PEZA Certificate of Registration of
Consignee
 PEZA ERD 03-01 and 97-01 valid for the
current year
b) If the consignee is an SBMA Enterprise, attach the
following:
 SBMA Registration and Tax Exemption
 SBMA Permit to Bring-In
c) If the consignee is a Board of Investments
Enterprise, attach the following:
 BOI Certificate of Registration

19
E. FOR SCRAP WASTE
i. If hazardous waste,
a) DENR Clearance
b) CDC Environment Permits Division Clearance
c) Inspected PBI/Tally-In Sheet
F. FOR RETURN TO SOURCE
i. Previous Permit to Bring-In
F. FOR TEMPORARY TRANSFER TO CUSTOMS BONDED WAREHOUSE
ii. Previous Admission Permit/PBI
G. FOR TEMPORARY TRANSFER TO NON-CUSTOMS BONDED WAREHOUSE
ii. Previous Admission Permit/PBI
iii. Proof of payment of Bond (Surety or Cash Bond)
Step 7 Fill-out the details for the additional items for bring-out
Step 8 Click the FINISH button if no additional items will be put in the application.
Step 9 Click the OK button once finished.
Step 10 Electronic Request for ePBO is now submitted for online approval of CDC-
TFD.

20
Step 11 Once application is approved, applicant prints the approved PBO with
an assigned Bar Code at the upper right part of the PBO.
Step 12 Applicant proceeds at the Customs Clearance Area (CCA) for the Joint
Mandatory Inspection of BOC and CDC-TFD.
IMPORTANT NOTICE:
corresponding penalty should the Freeport Enterprise fail to undergo the
Joint Mandatory Inspection at the CCA shall be imposed.
1. Applicant submits ePBO at the CDC Receiving Window.

2. CDC-TFD Officer together with the BOC on-duty Officer will inspect
the articles for bring-out.
3. CDC-TFD and BOC Officers will affix their signatures in the ePBO
Form.
4. CDC-TFD Officer will scan the bar code on the ePBO Form for
tagging.
5. Release of articles for Bring-Out for exit at the gates.
HOW LONG IS THE VALIDITY OF MY APPROVED EPBO?

30 days.
WHAT HAPPENS TO MY EPBO APPLICATION IF IT EXPIRES?

Re-apply and repeat steps for electronic application.
WHAT ARE THE FEES FOR AN EPBO LODGMENT?

NOTE:
1. CDC Memorandum Circular No. ALP-MD-15-01 entitled “Advisory on

Lifting/Suspension of CDC Processing Fees” was issued stating that
payment of processing fees for Permit to Bring-In and Bring-Out are
suspended for the period 01 January 2015 to 31 December 2016.
2. Goods and articles for local sales are subject to the payment of the
applicable taxes and duties.

21

SIZE
hours
hours
hours

22
WHAT?
Transfer Notification
WHO?
Authorized Representative of:
Freeport Enterprises with Incentives and Limited Incentives
WHEN?
15 days prior to the intended date of Transfer

Taxes and Duties Exempt or VAT Exempt Articles (Foreign or Locally Sourced)
for:
Sale/Trading within the Freeport Zone

For repair
For Warehousing
HOW?
FOR ONE TIME TRANSFERS
(Freeport Enterprises with Incentive or Limited Incentive to Freeport Enterprises with Incentive
or Limited Incentive)
Step 1 Apply with the CDC Trade Facilitation for a Transfer Notification with the
following attachments:
1. FOR FOREIGN ARTICLES
i. Invoice/Delivery Receipt
2. FOR DOMESTIC ARTICLES
i. Invoice/Delivery Receipt
ii. Previous Bring-In Permit
Step 2 Prior to submission of the application, request for the inspection of the
goods and articles to be transferred from the CDC-TFD.
Step 3 CDC-TFD will assign an inspector to conduct inspection of the goods and
articles for transfer.
Step 4 Upon inspection of the goods and articles for Transfer, CDC-TFD affixes
his/her signature on the Transfer Notification form.
Step 5 Applicant submits Transfer Notification to CDC-TFD for approval.
Step 7 CDC-TFD evaluates the application and approves the Transfer Notification.

23
WHAT IS THE VALIDITY OF MY TRANSFER NOTIFICATION?
10 working days
WHAT HAPPENS TO MY TRANSFER NOTIFICATION IF IT EXPIRES?

Applicant surrenders the expired Transfer Notification Form and re-applies.
Please see Steps 1, 4, 5 & 7.
WHAT ARE THE PROCESSING FEES FOR A TRANSFER NOTIFICATION?

No processing fees.
HOW?
FOR FREQUENT AND REGULAR TRANSFERS
(From Freeport Enterprises with Incentive or Limited Incentive to
Freeport Enterprises with Incentive or Limited Incentive)
Step 1 Apply with the CDC Trade Facilitation for a Transfer Notification with the
following attachments:
1. Letter of Intent stating the following:

a. Customers/Consignees who are Freeport Enterprises
with incentives/limited incentives
b. The articles being delivered
c. The frequency of the delivery
d. Undertaking to submit a monthly liquidation report
which shall be submitted on or before the 5th of the
following month
e. Undertaking to voluntary submit to spot/regular
inspection by the CDC-TFD
Step 2 CDC-TFD will evaluate the letter of intent and shall issue a Transfer
Notification for each of the Freeport Enterprise-Consignee with an
attached Liquidation Form.
Step 3 On or before the 5th of the following month, the Freeport Enterprise
applicant shall submit a monthly liquidation report on all the transfers
made within the zone.
IMPORTANT NOTICE:
The monthly submission of the monthly liquidation report of Transfers is
mandatory. There is a corresponding penalty should the Freeport
Enterprise fail to submit the monthly liquidation report on or before the 5 th
of the following month.

24
WHAT?
Electronic Entry Gate Pass (eEnGP)

Procedure
WHO?
1. Freeport Enterprise’s (FE):
1. With Full Incentives
2. With Limited Incentives
3. With No Incentives
2. Non-Freeport Enterprises (NFE):

1. Suppliers (VAT Paid or VAT Exempt Consumables)
2. Service Providers
3. Contractors (VAT Paid or VAT Exempt Consumables)
4. Residents
5. Passing Through (for nearby Barangays, adjacent towns)
IMPORTANT NOTICE:
This permit excludes goods and articles being brought in for Duty-Free Stores,
Warehousing companies and Trading Companies.
WHEN?
Not later than fifteen (15) days prior to the intended date of entry.

Articles which are:
1. Taxes and Duties Paid
2. VAT Paid
3. VAT Exempt consumables
4. Personal Effects / Appliances
5. Event Materials
HOW?
Step 1 After completion of online registration with the CDC Entry-Exit Gate Pass
System, applicant logs-in using the assigned Username and Password at
the following website:
http://www.clark.com.ph/php/tfd_pass/login.php

25
Step 2 Applicant fills out the details in the online system and scans and attaches
the following applicable documents:
A. FOR CONSTRUCTION MATERIALS, HEAVY EQUIPMENT, FOOD AND
OFFICE CONSUMABLES, PURIFIED WATER, LPG TANKS 42kg and
below, EVENT MATERIALS, any of the following:
1. Purchase Order with Proof of Tax Exemption/Payment
2. Sales Invoice with Proof of Tax Exemption/Payment
3. Delivery Receipts with Proof of Tax Exemption/Payment
4. Proof of Ownership
B. FOR CONSTRUCTION MATERIALS INTENDED FOR MARCOS VILLAGE

AND NEARBY BARANGAYS
1. Estate Preservation and Recovery Division Clearance (EPRD
Clearance) and
2. Delivery Receipt/Invoice Receipt/Purchase Order
Procedure for EPRD Clearance:

a) Proceed to EPRD at 3rd Floor, Elpidio Quirino Street, Clark
Freeport Zone, Philippines
b) Submit a Barangay Clearance stating that the applicant is a
bona fide resident of the Barangay
c) Submit Delivery Receipt/Invoice Receipt/Purchase Order
C. FOR PERSONAL EFFECTS, PROPERTIES, FURNITURES

2. Delivery Receipt/Sales Invoice
3. Certification from Lessor
Step 3 Upon receipt of the online application, CDC-TFD evaluates and assesses
the application and its attachments prior to approval.
Step 4 CDC-TFD approves online the Entry Gate Pass application and an
electronic mail confirmation of approval is sent to the registered e-mail
address of the applicant.

26
Sample Email from CDC Admin:
From: Clark Development Corporation info@clark.com.ph

Subject: EnGP Application Update
This is a computer-generated email from Clark Development Corporation

regarding your EnGP application.
The objective is to update you of the status of your permit.

STATUS: Approved
DATE APPROVED: 2015-10-02
VALID UNTIL: 2015-10-17
REMARKS:
We are glad to be of service to you.
Step 5 Applicant prints the approved EnGP in three (3) copies which shall be
copies for the following:
1. Applicant
2. Consignee (Freeport Enterprise or Non-Freeport Enterprise)
3. Trade Facilitation Division (to be surrendered to the Public Safety
Division Guard in the Entry Gate)
Step 6 Upon entry at the CDC Gates, applicant presents a copy the approved
EnGP to the PSD Guards.
PSD Guards on duty at the gate of entry shall inquire whether the delivery
will have a back load or none.
1. If delivery is with back load, PSD guard shall issue a Tally-In
Sheet, stating that the delivery is with back load.
2. If delivery is without back load, PSD guard shall allow entry
and shall retain a copy of the EnGP.
Step 7 Supplier/Service Provider/Courier shall leave one copy of the EnGP upon
delivery to the consignee (Freeport Enterprise or Non-Freeport Enterprise).
Step 8 1. If the Supplier/Service Provider/Courier is with back load, the issued

Tally-In Sheet at the entry gate shall be surrendered to the PSD
Guard upon exit at the CDC Gates.
2. If the Supplier/Service Provider/Courier is without back load, exit at
the gates are allowed after inspection.

27
HOW LONG IS THE VALIDITY OF MY ENGP?
15 days.
WHAT HAPPENS TO MY ENGP APPLICATION IF IT EXPIRES?

The applicant must re-apply for an EnGP following the same procedure.
WHAT IS THE PROCESSING FEE FOR AN ENGP APPLICATION?

IMPORTANT NOTICE:
Per CDC Memorandum Circular No. ALP-MD-15-01 on Memorandum Circular
on the “Advisory on Lifting/Suspension of CDC Processing Fees”, the payment
of processing fees for Permit to Bring-In and Bring-Out are suspended for the
period 01 January 2015 to 31 December 2016.

28
WHAT?
Electronic Exit Gate Pass (eExGP) Procedure

WHO?
1. Freeport Enterprise’s (FE):
1. With Full Incentives
2. With Limited Incentives
3. With No Incentives
2. Non-Freeport Enterprises (NFE):

4. Residents
5. Passing Through (for nearby Barangays, adjacent towns)
IMPORTANT NOTICE:
This permit excludes goods and articles being brought out by Duty-Free Stores,
WHEN?
Not later than fifteen (15) days prior to the intended date of Exit.

Articles which are:
2. VAT Paid
3. Goods and articles admitted in the airport
HOW?
Step 1 After completion of online registration with the CDC Entry-Exit Gate Pass
System, applicant logs-in using the assigned Username and Password at
the following website:
http://www.clark.com.ph/php/tfd_pass/login.php

29
Step 2 Applicant fills out the details in the online system then scans and attaches
the following applicable documents:
A. FOR EXCESS CONSTRUCTION MATERIALS, HEAVY EQUIPMENT, FOOD
AND OFFICE CONSUMABLES, EVENT MATERIALS (VAT PAID)
1. Previous approved Entry Gate Pass or if none,
2. Previous issued Tally-In Sheet
3. Sales Invoice/Delivery Receipts
B. FOR PERSONAL EFFECTS, PROPERTIES, FURNITURES, OFFICE EQUIPMENT
1. Previous approved Entry Gate Pass or

2. Clearance from Lessor/Developer (CDC or Freeport Enterprise)
Procedure for CDC Clearance:

a. Proceed and request a Clearance from the CDC
Property Division at Ground Floor, Bldg. 2121 ,Carlos P.
Garcia Street, Clark Freeport Zone, Philippines
b. Upon issuance of the Clearance, proceed to CDC-TFD at
Ground Floor, Bldg. 2127 , Elpidio Quirino Street, Clark
Freeport Zone.
Procedure for Lessor/Developer Clearance:

a. Proceed and request a Clearance from the
Lessor/Developer stating that the applicant is a bona
fide Lessee of the Lessor/Developer.
Ground Floor, Bldg. 2127, Elpidio Quirino Street, Clark
Freeport Zone.
3. List of Items to be brought out or Sales Invoice/Delivery Receipts

covering the items to be brought out
C. FOR SCRAP/WASTES FROM LOCAL SOURCES (VAT PAID)/

TOPS/BRANCHES/TRUNKS AND DEBRIS OF TREES
1. Clearance from the Environment Permits Division
Procedure for CDC-EPD Clearance:

a. Proceed and request for a Clearance from the CDC
EPD at 3rd Floor Bldg. 2125, Elpidio Quirino Street, Clark
Freeport Zone, Philippines.
Ground Floor, Bldg. 2127, Elpidio Quirino Street, Clark
Freeport Zone.
D. FOR GOODS AND ARTICLES FROM PORT USERS

1. Admission Permit
2. Proof of Payment of Taxes and Duties

30
Step 3 CDC-TFD upon receipt of the online application evaluates the application
and its attachments then approves the ExGP application.
Step 4 Applicant prints the approved ExGP in three (2) copies which shall be
copies for the following:
1. Freeport Enterprise or Non-Freeport Enterprise
2. Trade Facilitation Division, to be surrendered to the Public Safety
Division Guard at the Exit Gates
Step 5 Upon exit at the CDC Gates, applicant shall surrender one approved ExGP
to the CDC PSD Guards.
HOW LONG IS THE VALIDITY OF MY EXGP?

15 days.
WHAT HAPPENS TO MY EXGP APPLICATION IF IT EXPIRES?

The applicant must re-apply for an ExGP following the same procedure.
WHAT ARE THE FEES FOR AN EXGP APPLICATION?

IMPORTANT NOTICE:
Per CDC Memorandum Circular No. ALP-MD-15-01 on Memorandum Circular
on the “Advisory on Lifting/Suspension of CDC Processing Fees”, the payment
of processing fees for Permit to Bring-In and Bring-Out are suspended for the

31
WHAT?
Multi-Use Entry/Exit Gate Pass (M-USE)

Procedure
WHO?
Freeport Enterprise’ (FE):
IMPORTANT NOTICE:
This permit excludes goods and articles being brought in for Duty-Free Stores,
WHEN?
Application may be made any time before the schedules deliveries.

Articles which are:
2. VAT Paid
3. VAT Exempt Consumables
HOW?
Step 1 Applicant proceeds to the Trade Facilitation Division, Ground Floor, Bldg.
2127, Elpidio Quirino Street, Clark Freeport Zone, Pampanga and submits
the following documents:
1. Letter of Intent to Apply with the following details:
a. Name, Address and Contact Details of
Supplier/Contractor/Sub-Contractor/Service Provider
b. Articles to be Supplied/Delivered
c. Frequency of Delivery
d. Authorized Vehicles for Entry with Plate Numbers and
Vehicle Make and Type
e. Requested Gates of Entry
Note: Closed Vans are required to pass the MAIN GATE
only
2. Submit a Certification/Letter from Registered Freeport Enterprise

(Customer) stating that the applicant is a bona-fide
supplier/contractor/sub-contractor for a specified period.
3. Valid Temporary Entry/Exit Pass issued by the Public Safety

Division, for Regular Deliveries of Construction Materials/Ferrying
of Construction Workers/Heavy Equipment, which shall be issued
upon payment of the monthly Transport Administrative Fees

32
Step 2 Upon receipt of the application, TFD evaluates and issues an M-USE Gate
Pass with a specific validity period and allowed CDC Gates for Entry and
Exit.
Step 3 Applicant presents the original M-USE Gate Pass at the CDC entry/exit
Gates.
Additional copies of M-USE Gate Pass for other authorized vehicles shall be
requested upon payment of applicable fees.
IMPORTANT NOTICE:
Effective 1 May 2016, TFD shall issue M-Use Gate Pass Stickers.
HOW LONG IS THE VALIDITY OF MY M-USE GATE PASS?

Issuance of the M-USE Gate Pass shall have a validity depending on the
following:
1. Co-terminus with the duration of the construction project.

2. Co-terminus with the issued Temporary Entry/Exit Pass by the Public
Safety Division.
3. 1 month to 1 year validity for Suppliers/Service Providers.
WHAT ARE THE CONDITIONS FOR THE ISSUANCE OF THE M-USE GATE PASS?
1. The M-USE Gate Pass must always be presented at the CDC Entry/Exit
Gates.
2. The M-USE Gate Pass is not valid without CDC Dry Seal.
3. CDC reserves the right to conduct regular/spot inspection of the

good/materials delivered to Freeport Enterprises/Non-Freeport
Enterprises and without prejudice to issuance of additional procedure.
4. CDC reserves the right to require the Freeport Enterprises/Non-Freeport

the submission of a monthly or quarterly liquidation report of VAT-
exempt consumables.
5. CDC reserves the right to conduct validation of purchases from

Suppliers/Contractors/Sub-Contractors/Service Providers and require
submission of liquidation/consumption reports.
6. For Contractors with deliveries, (1) VAT Paid excess materials to be

brought outside the CFZ are subject to a separate application of an
Exit Gate Pass (ExGP) by the Freeport Enterprise/Non-Freeport
Enterprise subject to the procedure on issuance of ExGP; (2) bring-out
of excess VAT-exempt materials are subject to the application of a
Permit to Bring-Out (PBO) and the Joint Inspection of CDC-TFD and
BOC plus payment of duties and taxes, if applicable.

33
7. For Suppliers/Service Providers with deliveries, (1) VAT Paid excess
goods and articles to be brought outside the CFZ are subject to a
separate application of an Exit Gate Pass (ExGP) by the Freeport
Enterprise/Non-Freeport Enterprise subject to the procedure on the
issuance of an ExGP; (2) bring-out of VAT-exempt
consumables/materials are subject to the application of a Permit to
Bring-Out (PBO) and the Joint Inspection of CDC-TFD and BOC plus
payment of duties and taxes.
8. CDC reserves the right to require the Freeport Enterprises/Non-Freeport

Enterprises additional requirements which would justify the issuance of
an M-USE Gate Pass.
WHEN WILL I RENEW MY M-USE GATE PASS?

Not later than seven (7) days prior to the expiration of the M-USE Gate Pass.
WHAT IS THE PROCESSING FEE FOR AN M-USE GATE PASS?

Note:
Assessment of Processing Fees are suspended in compliance with CDC

Memorandum Circular No. ALP-MD-15-01 on Memorandum Circular on the
“Advisory on Lifting/Suspension of CDC Processing Fees”, the payment of
processing fees for Permit to Bring-In and Bring-Out are suspended for the

34
WHAT?
Procedure and Requirements for

Admission of Tax Exempt Vehicles (TEVs)
WHO?
Freeport Enterprise with Full Incentives (non-transferable)
WHEN?
Before loading of the TEV at the port of origin
WHAT ARE THE REQUIREMENTS FOR ADMISSION OF TEV?

Investment of Six Hundred Thousand US Dollars (US$600,000) or its equivalent in
peso for every vehicle to be admitted at the time of the application.
HOW?
Step 1 Applicant submits the following to CDC Trade Facilitation Division, Ground
Floor, Bldg. 2127 Elpidio Quirino Street, Clark Freeport Zone, Pampanga:
1. Letter of intent with the following contents:

a. Principal user of the vehicle, name and position.
b. Proof or justification detailing the necessity of the vehicle/s to
be admitted in direct relation to its registered business activity.
2. Latest Audited Financial Statements.
3. Certified true copy of the vehicle’s pro-forma invoice,
commercial sales invoice
4. Certification and identification of the principal user of the vehicle.
5. Original copy of the Secretary’s Certificate of the applicant’s
authorized representative
6. Notarized Certification that the loading of the requested motor
vehicle at the port of origin has not yet been affected.
Step 2 Upon receipt of the required documentary requirements, CDC-TFD

reviews and evaluates the documents based on the following:
1. authenticity of the documents including locator’s profile
2. valid Lease Agreement with CDC and valid CRTE
3. verification from CDC-Treasury Division for “No Outstanding
Financial Obligations”
4. verification of previous TEV’s if any and previous compliances
5. verification of applicant’s investment of $600,000.00
Step 3 If applicant meets all the requirements, CDC-TFD prepares a letter
endorsement for approval of the CDC President and Chief Executive
Officer

35
Step 4 Applicant shall sign an undertaking to fully comply with the “Subic-
Clark Joint Policy Guidelines on the Admission Privilege for Duty-Free
and Tax-Exempt Vehicle,” and pay the corresponding processing fee
of $100 per vehicle.
Step 5 Prior to application of electronic Transit Admission Permit System (e-

TAPS) for the importation of the TEV, the applicant shall advise the
supplier to deliver the requested TEV.
Step 6 Prints the approved e-TAP with the required system-generated

Step 7 Upon arrival of the TEV, applicant proceeds to the Customs Clearance
Area for the Joint Mandatory Inspection of BOC and CDC-TFD.
IMPORTANT NOTICE:
The Joint Mandatory Inspection at the CCA is a requirement. There is a
Joint Mandatory Inspection at the CCA.

TEV ;
2. Submit eTAP at the CDC Receiving Window
3. CDC-TFD Officer will tag the eTAP in the System
4. CDC-TFD and BOC Officers will affix their signatures in the
eTAP form
5. TEV is cleared for delivery to the Freeport Enterprise’s
premise.
WHAT ARE THE GUIDELINES IN THE APPROVAL OF A TEV APPLICATION?
1. The maximum number of TEVs a locator can import are:

 Utility Vehicles - 10 units
 Tourist Vehicles - 6 units
 Company Vehicles - 6 units
2. All TEVs shall be for use inside the Freeport Zone only.
3. All TEVs cannot be used outside of the Freeport Zone for more than three hundred thirty
six (336) hours or fourteen (14) days in a month.
4. In instances that the TEV users shall exceed the 14-day allowable period, the locator shall
submit a prior written request to the Zone Authority and the reason for the extension.

36
WHAT IS THE VALIDITY OF MY ETAP FOR TEV?
30 days
WHAT ARE THE PROCESSING FEES FOR A TEV APPLICATION?

$100.00 for every TEV

No fees are collected at the CCA. However, there are standard parking
rates at CCA.

37
WHAT?
Required Compliances of TEVs

WHO?
Freeport Enterprises with TEVs
WHEN?
During the availment of the TEV privilege
WHAT ARE THE REQUIRED COMPLIANCE OF TEVS?

1. Registration with the Land Transportation Office upon arrival
2. Annual CDC Inspection/LTO Registration
3. Monthly Filing of Permit to Bring Out TEV
HOW?
1. REGISTRATION WITH THE LTO
Step 1 Upon arrival of the TEV, the applicant shall secure the following:
1. Certification to Register, upon payment of $25.00 fee.
2. Permit to Bring-Out TEV
from the Trade Facilitation Division, Ground Floor, Bldg. 2127, Elpidio
Quirino, Clark Freeport Zone, Pampanga
Step 2 Applicant proceeds to the Land Transportation Office to register the TEV
for a blue license plate under the “Special Registration of Tax-Exempt
Vehicles in Free Ports and Special Economic Zones” and with the Zone
Authority’s Motor Vehicle Registration unit.
HOW?
2. ANNUAL CDC INSPECTION AND REGISTRATION WITH THE LTO
Step 1 Within a period set by the Zone Authority, the TEV shall be annually
inspected and the following documents shall be submitted to CDC-TFD:
1. Valid Registration Papers with the LTO;
2. Valid Bond (Surety or Cash Bond)
Subsequent renewals of the LTO registration require the endorsement of

the Zone Authority subject to the verification that the Locator remains
qualified for the TEV privilege.
Step 2 Present the TEV for inspection at CDC-TFD
Step 3 CDC-TFD shall inspect the TEV and shall issue a CDC Sticker upon
payment of P150.00 for the sticker fee.
HOW?

38
MONTHLY FILING OF PERMIT TO BRING OUT
Step 1 After the initial LTO registration, apply for a Permit to Bring-Out for Tax
Exempt Vehicle (PBO-TEV) with the Trade Facilitation Division.
For the use of TEV outside the Zone for one (1) month for a fee of
P50/vehicle and may opt to renew the PBO-EV from one (1) to three (3)
months validity subject to compliance of the following requirements:
Step 2 Submit the following requirements to your application:

a) LTO Official Receipt of Registration
b) Surety Bond
Step 3 Present the TEV for inspection to CDC-TFD
a) Surrender previous permit to CDC within seven (7) days from
its expiration
Step 4 CDC-TFD will approve the PBO-TEV subject to the following conditions:
a) The TEV shall be generally for use inside the Freeport Zone
only.
b) TEV cannot be used outside of the Freeport Zone for more
than three hundred thirty six (336) hours or fourteen (14) days
in a month.
c) In instances that the TEV users shall exceed the 14-day
allowable period, the locator shall submit a prior written
request to the Zone Authority and the reason for the
extension.
WHAT IS THE VALIDITY OF MY PBO-TEV?

Initial PBO shall be valid for one (1) month and succeeding application for
PBO shall be valid for a period of one month to three (3) months.
WHAT IF I DO NOT FILE THE REQUIRED PBO-TEV?

Non-compliance with the filing of the PBO-TEV is subject to payment of
penalties and administrative sanctions which would include suspension of the
locator’s incentives and payment of the TEVs duties and taxes.
AM I REQUIRED TO FILE A PBO-TEV IF I WILL EXCLUSIVELY USE THE TEV WITHIN THE
ZONE?
No need to apply PBO-TEV provided the TEV shall be exclusively used inside
the Zone.
The TEV holder however, is required to submit an Undertaking with the CDC-
TFD stating in essence that the TEV shall be exclusively used inside the Zone.

39
WHAT IF MY TEV IS UNDER REPAIR OUTSIDE THE FREEPORT ZONE?
Submit with the CDC-TFD a Declaration that the subject TEV is under repair
and stating in summary the place of repair and the date of completion of the
repair.
CDC-TFD and BOC reserves the right to inspect the TEV subject of the repair or
may require the TEV holder to submit recent photos of the vehicle.
WHAT?
Fees and Charges
PROCESSING FEE
Admission Fee $100.00/TEV
CDC Clearance to Register/Renew LTO $25.00/TEV
Registration
CDC Clearance for sale, transfer, assignment $100.00/TEV
CDC Sticker P150.00

40
WHAT?
Requirements and Procedures for Sale,

Assignment and Transfer of TEVs
Within three (3) years from the date of admission, no TEV shall be allowed
to be sold, assigned, transferred, or paid duties and taxes.
After the three (3) year prohibitory period:
 For TEVs admitted either as brand new vehicles, or as used

trucks, buses and heavy and/or agricultural equipment, the
TEV can be:
a) sold, assigned or transferred without payment of the
corresponding duties and taxes to a qualified Locator or
b) can be sold, assigned or transferred upon payment of the
corresponding duties and taxes to any entity.
 For TEVs admitted as used vehicles, the TEV can be sold,

assigned or transferred to a qualified Locator
There can be no sale, transfer, assignment or payment of duties and

taxes of TEVs without prior written clearance from the Zone Authority.

41
WHAT?
Procedure and Requirements for

Admission of Tax Exempt Aircrafts (TEAs)
WHO?
Freeport Enterprise with Full Incentives (non-transferable)
WHEN?
Before loading of the TEA at the port of origin
WHAT ARE THE REQUIREMENTS FOR ADMISSION OF TEA?

FE engaged in aviation and logistic activities are allowed TEA importation as
long as they can justify the need for the importation of aircraft units in relation
to their business operations in Clark.
For non-aviation and non-logistic companies, importation of TEAs may be

allowed as long as they can justify the need for the use of the aircraft unit/s.
Provided further that, they can show proof of actual investment of One
Hundred Million Pesos (P100,000,000) for every aircraft to be admitted at the
time of the application.
HOW?
Step 1 Applicant submits the following to CDC Trade Facilitation Division, Ground
Floor, Bldg. 2127 Elpidio Quirino Street, Clark Freeport Zone, Pampanga:
1. Letter of Intent justifying the request for the admission of the

aircraft addressed to the concerned Official of the Zone Authority
with endorsement letter from CIAC and show proof or justification
detailing the necessity of the aircraft/s to be admitted in direct
relation to its registered business activity.
2. Original copy of the Secretary’s Certificate of the Locator’s
authorized representative
3. Certified True Copy of the Pro -Forma Invoice, commercial Sales
Invoice or Certificate of Ownership
4. Phil. Aerospace Development Corp. (PADC) Certification for the
Admission of aircraft
5. CAAP Clearance to import
6. CAAP reservation of registered number
7. Photocopy of standard airworthiness certificate if available
(Supplier abroad)
8. Photocopy of export airworthiness certificate if available (Supplier
abroad)
9. Summary of the List of TEA, if the locator had previous
admission of TEA

42
Non--aviation and non-logistics companies may be allowed to
import TEAs with justification for the use of the units and with an
actual investment of P100M for every TEA to be imported.
For locators with previous TEAs, submit to CDC Civil Aviation

Authority of the Phils. (CAAP) of previous year’s flight schedules
and total flight hours reflecting at least 51% of total flight hours
are connected with Clark routes.
Step 2 Upon receipt of the required documentary requirements, CDC-TFD

reviews and evaluates the documents based on the following:
 authenticity of the documents including locator’s profile
 valid Lease Agreement with CDC and valid CRTE
 verification from CDC-Treasury Division for “No Outstanding
Financial Obligations”
 verification of previous TEA’s if any and previous compliances
 verification of applicant’s investment of $100,000,000.00
Step 3 If applicant meets all the requirements, CDC-TFD prepares a letter

endorsement for approval of the CDC President and Chief Executive
Officer
Step 4 Pay the corresponding processing fee of $500 per aircraft.
Step 5 Apply for the electronic Admission Permit System (e-TAPS).
Step 6 Prints the approved e-TAP with the required system-generated

Step 7 Upon arrival of the TEA, CDC-TFD and BOC Representatives will
conduct joint inspection on the requested TEA upon arrival at the
Enterprise premise.
IMPORTANT NOTICE:
The Joint Mandatory Inspection at the CCA is a requirement. There is a
Joint Mandatory Inspection.

TEA at the Enterprise premise
2. Submit eTAP at the CDC Receiving Window;
3. CDC-TFD Officer will tag the eTAP in the System
4. CDC-TFD and BOC Officers will affix their signatures in the
eTAP form

43
WHAT ARE THE GUIDELINES IN THE APPROVAL OF A TEA APPLICATION?
1. Clark locators engaged in aviation and logistic activities are allowed TEA
importation as long as they can justify the need for the importation of aircraft
units in relation to their business operations in Clark. However, all TEAs previously
imported through Clark were used with Clark as base of operations, at least 51%
of total flight hours were made to/from Clark.
2. Non-aviation and non-logistics companies may be allowed to import TEAs with
justification for the use of the units and with an actual investment of P100M for
every TEA to be imported.
3. For Locators with previous TEAs, submit to CDC CAAP Certification of previous
year’s flight schedules and total flight hours of all previously imported TEAs,
reflecting that at least 51% of total flight hours are connected with Clark routes.
WHAT IS THE VALIDITY OF MY ETAP FOR TEA?

30 days
WHAT ARE THE PROCESSING FEES FOR A TEA APPLICATION?

$500.00 for every TEA

Not applicable.

44
WHAT?
Required Compliances of TEAs

WHO?
Freeport Enterprises with TEAs
WHEN?
During the availment of the TEA privilege
WHAT ARE THE REQUIRED COMPLIANCE OF TEAS?

1. Annual CDC Inspection
2. Monthly Submission of CAAP Certification of previous flight
schedules
HOW?
ANNUAL CDC INSPECTION
Step 1 Within a period set by the Zone Authority, the TEA shall be annually
inspected and the following documents shall be submitted to CDC-
TFD:
1. Valid Contract
2. Valid Bond (Surety or Cash Bond)
4. CDC-TFD Inspection of TEA at Enterprise premise
5. CAAP certification of previous year’s flight schedules and
total flight hours of all previously imported TEAs, reflecting
that at least 51% of total flight hours are connected with
Clark routes.

45
WHAT?
Requirements and Procedures for Sale,

Assignment and Transfer of TEAs
1. Locators are prohibited from transferring ownership of TEAs within three (3) years from
importation.
2. Prior to actual sale, transfer and assignment of TEAs locators must first secure written
approval from CDC which shall be effective for a 30-day period.
3. Locators should provide CDC an original notarized copy of the document perfecting
the ownership transfer as approved by CDC within 15 days from date of transaction.
4. If vendee of locators’ TEA is not entitled to duty free privileges, appropriate duties
and taxes must be paid first to the BOC (Bureau of Customs) to effect transfer of
ownership. If vendee is entitled to duty free incentives, vendee should first comply
with the TEA requirements.
5. Payment of US$500 transfer fee.
Any sale, transfer or assignment of any aircraft in violation of the foregoing conditions shall
be subject to the payment of appropriate duties and taxes as provided in the amended
Tariff and Customs law.

46
Schedule of
Fees and
Penalties

47
Schedule of Fees and Penalties
A. PROCESSING FEES
1. ETAP ADMISSION PERMIT
a) Articles with No Commercial Value (NCV) PHP50.00

b) Articles with Commercial Value
- Up to $1,000.00 PHP100.00
- $1,001 to $10,000 PHP150.00
- $10,001 to $50,000 PHP300.00
- $50,001 to $100,000 PHP350.00
- $100,001 to $500,000 PHP500.00
- Over $500,000 PHP700.00
c) Tax Exempt Vehicles (TEV) US$100.00/vehicle
d) Tax Exempt Aircraft (TEA) US$500.00/aircraft
2. SPECIAL PROCESSING FEES ON IMPORT/BRING-IN
a) For Duty Free Shops (Direct/Sub-Lease)

- Duty Free Goods/Items 4.5% of Import/Bring-In Value
- Alcoholic Beverages, Wines & Tobacco 3% of Import/Bring-In Value
- Canned Meat Products 0.5% of Import/Bring-In Value
Note: No Rebate
b) For Warehouse & Trading Companies (Direct/Sub-

Lease)
- Duty Free Goods/Items (includes Canned 3% of Import/Bring-In Value and
Meat Products) additional 1.50% on
Import/Bring-In Value
- Alcoholic Beverages, Wines & Tobacco 3% of Import/Bring-In Value
Note: With Rebate - 2.00% of Import/Bring-In Value on Direct Exports; No Rebate for
Constructive Export
3. DIRECT EXPORT CLEARANCE NO FEE

48
4. ENTRY/EXIT GATE PASS
a) Entry Gate Pass PHP30.00

b) Exit Gate Pass PHP30.00
c) Multi-Use Entry/Exit Gate Pass
- One (1) Month Pass PHP200.00
- Two (2) Month Pass PHP300.00
- Three (3) Month Pass PHP400.00
d) Cost of sticker per vehicle (for Multi-Use) PHP50.00
5. TRANSFER NOTIFICATION NO FEE
6. PERMIT TO BRING-IN (PBI)
a) For Trading Purposes (Commercial, Warehouse) PHP200.00

b) For Non-Trading Purposes (Company Use, Return to PHP50.00
Source, Others)
Note: Prior to application for PBI, other fees shall be assessed for:
Fuel - Gate Pass; and
- Royalty Fee of P1.00/liter
Articles for Trading - 3.00% Volume Control of
Foreign Article
7. PERMIT TO BRING-OUT (PBO)
a) Articles with NCV PHP50.00

b) For Local Sale
- Up to $10,000 PHP500.00
- Over $10,000 PHP1,000.00
c) For Constructive Export
- Up to $10,000 PHP200.00
- Over $10,000 PHP300.00
d) Return to Source PHP50.00
e) Scrap Waste (Hazardous & Non-Hazardous) PHP200.00
f) Temporary Transfer to Customs-Bonded Warehouse PHP50.00
g) Temporary Transfer to Non-Customs-Bonded PHP50.00
Warehouse
h) Monthly PBO of TEV PHP50.00

49
8. OTHER PROCESSING FEES
a) Container Security Seal PHP30.00

b) Gate Pass (Coastal, PTT Phils., Lubwell and outside PHP100.00
Suppliers)
c) Request for Certified True Copy (per page) PHP50.00
d) Request for Certification PHP50.00
e) Amendment of Permits
- First (1st) Amendment FREE
- Second (2nd) Amendment PHP1,000.00
f) CDC Sticker for TEV PHP150.00
g) CDC Clearance for TEVs annual LTO registration US$25/vehicle
h) Transfer Fee/CDC Clearance for TEVs intended for US$100/vehicle
sale, transfer, assignment or payment of duties and
taxes
i) Transfer Fee/CDC Clearance for TEAs intended for US$500/aircraft
sale, transfer, assignment or payment of duties and
taxes
B. FINES AND PENALTIES
1. NON-FILING/NON-RENEWAL OF REQUIRED PERMITS
e-TAPs/e-EDs PHP5,000.00
PBI or PBO PHP3,000.00
Entry or Exit Gate Pass PHP1,000.00
2. NON-COMPLIANCE TO INSPECTION OF GOODS
Joint Mandatory CDC and BOC inspection of goods PHP10,000 or 1.00% of the value
for inbound and outbound at the Customs Clearance of goods, whichever is higher
Area
Inspection of inbound and outbound goods at the PHP2,000.00
entry/exit gates, per permit
3. LATE SUBMISSION
Bill of Lading (Post Compliance for Export) - Must be PHP3,000.00

submitted within 7 days from issuance of eDS

50
4. LATE FILING OF e-TAPs
- First (1st) Offense PHP100,000 or 5% of the value of

goods, whichever is higher
- Second (2nd) Offense PHP200,000 or 5% of the value of

- Third (3rd) Offense PHP300,000 and/or Forfeiture of

Incentives or Termination of
Contract
5. MISDECLARATION OF GOODS

Contract
6. UNACCOUNTED/UNDECLARED/UNLIQUIDATED IMPORTED ARTICLES (including TEVs and

TEAs)

Contract

51
7. NON-FILING OF TRANSFER NOTIFICATION / UNAUTHORIZED WITHDRAWAL OR TRANSFERS /
TECHNICAL SMUGGLING

Contract
8. ENTRY OF PROHIBITED/ILLEGAL MERCHANDISE/ITEMS

- Second (2nd) Offense Termination of Contract
9. TEV-RELATED VIOLATIONS (Based on “Subic-Clark Joint Policy Guidelines on the Admission

Privilege for Duty-Free and Tax-Exempt Motor Vehicles)
Loading/Shipping of the requested vehicle at the port US$5,000.00

of origin prior to the approval of CDC
Sale, Transfer, Assignment or Payment of duties and US$2,000.00
taxes of TEV without prior CDC approval/clearance
Failure to present TEV for inspection/inventory US$1,000.00
Removal of CDC-BOC Sticker US$200.00
Unauthorized use of TEV outside the CFZ longer than $20/hour for the first 10 hours
the approved limit of three hundred thirty six (336) beyond the 14-day allowed
hours or fourteen (14) days in a month period; $25/hour for the
succeeding hours thereafter
Non-filing of monthly PBO for TEVs brought outside the PHP1,000.00
CFZ, per vehicle
Any other act or omission tending to circumvent the Depending on the surrounding
"Subic-Clark Policy Guidelines on the Admission circumstances, penalties may
Privilege for Duty-Free and Tax-Exempt Motor Vehicles" range from a fine of $500 to the
forfeiture of the TEVs and
suspension or cancellation of
future applications for admission
of TEVs and of the Certificate of
Registration and Tax Exemption

52
10. TEA-RELATED VIOLATIONS (Based on MC No. ERD 11-35)
Sale/Transfer of TEAs without prior CDC $5,000 and payment of duties

approval/clearance and taxes if unit is sold to an
entity not entitles to tax
incentive privileges and filing of
administrative and criminal
cases by CDC and BOC as
appropriate
51% threshold limit not met by Clark-related flights $5,000 and payment of duties
and taxes to BOC
Non-Submission/Late Submission of Monthly Report on PHP2,000 / Monthly Report Late
TEAs Flight Schedules and Total Flight Hours Submitted or Not Submitted
11. VIOLATIONS RELATED TO PURCHASE OF DUTY AND TAX-FREE ITEMS INCLUDING PETROLEUM
PRODUCTS (Based on MC No. ERD 12-23 & TFD 15-13)
Pull-Out of Duty Free Goods from CFZ into a Customs

Territory or Selling of Goods by Duty Free Operators
Outside CFZ (Even if Tax was Paid for the Goods)
Contract
Selling of duty and tax-free items to unqualified
individuals (not falling in any of the
classifications/categories provided under MC No. ERD
12-23) inside the Freeport Zone
Contract
Selling of duty and tax-free items to Overseas Filipino
Workers (OFWs) and Balikbayans beyond the US$2,000
limit

53
Contract
Selling of duty and tax-free items to Tourists and Filipinos
(traveling to or from foreign destinations) beyond the
US$1,000 limit per transaction and US$10,000 in a given
year
Contract

54
Frequently
Asked
Questions
(FAQs)

55
1. Question: What browser will I use to access the CDC-ERD and Entry/Exit Gate
Pass Systems?
Answer: The systems were designed to work on all browsers (Google Chrome,
Mozilla Firefox, Safari and Internet Explorer). However, some of the systems’
features cannot be displayed on other browsers. Considering this, we highly
suggest to use the Mozilla Firefox instead as it was tested to be fully compatible
with the systems.
2. Question: Can I cancel “For Approval” or “Approved” Permit?
Answer: Yes, by clicking the CANCEL button below the Permit
3. Question: I am having trouble logging in, what should I do?
Answer: Double-check the log-in credentials sent to you by the CDC-ERD system
to make sure that you are entering the information correctly. Also, please check
that your Caps Lock key is not on.
4. Question: I forgot my password and was not able to keep a record of my log-in
credentials, what should I do?
Answer: You may contact any of our TFD Officers at (45) 599-9000 local numbers
622 to 627, to help facilitate the recovery of your log-in credentials.
5. Question: I cannot log on to the page. What is going on?
Answer: Press the F5 button to refresh the page. If you are still unable to log-on,
check your internet connection. Any problems or technical issues with your
internet connection/internet provider will hinder access to the system
6. Question: I have no problems with my internet connection/internet provider, but I

still cannot access the system, what should I do?
Answer: You may contact any of our TFD Officers at (45) 599-9000 local numbers
622 to 627, to facilitate your request for further technical support. You may also
conduct your online transactions thru the kiosks in front of the TFD Office, Building
2127 E. Quirino Street, Clark Freeport Zone.
7. Question: I have comments / suggestions on how you can improve your system
further, where should I go?
Answer: You may send us your comments/suggestions thru

cdctfdofficer@gmail.com Your comments/suggestions are valuable to us, and
we will consider these as we move towards the migration to a new system within
the year.

56
BUSINESS ADDRESS: WEBSITE:
Bldg. 2127, E. Quirino St. Clark Freeport Zone, www.clark.com.ph
Pampanga 2023
For feedback and suggestions, please email:

erdtrade@gmail.com OFFICIAL APPLICATION: A Handbook on TFD Related Permits
or call telephone nos. 57 iClark (Available on Google Play Store & Apple Store)
(045) 599-3539 or
(045) 599-9000 locals 622 to 627

Handbook - Final 2017 PDF

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Handbook - Final 2017 PDF

Uploaded by

Copyright:

Available Formats

A Handbook on TFD Related Permits

Clark Development Corporation

In line with Clark Development Corporation’s commitment to enhance the business

This Handbook aims to provide the step-by-step procedures in securing applicable

This handbook is a legacy statement that doing business in Clark is an advantage.

MAKE YOUR GLOBAL MARK – MAKE IT CLARK!

A Handbook on TFD Related Permits

OVERVIEW OF TFD PERMITS 1

Admission of Tax Exempt Vehicles (TEVs)

Admission of Tax Exempt Aircraft (TEAs)

SCHEDULE OF FEES AND PENALTIES 47

FREQUENTLY ASKED QUESTIONS 54

A Handbook on TFD Related Permits

Electronic Export Documentation System

Electronic Permit to Bring-In

Electronic Permit to Bring-Out

Entry Gate Pass

Exit Gate Pass

Multi-Use Entry/Exit Gate Pass

A Handbook on TFD Related Permits

Electronic Transit Admission Permit

InterCommerce Network Services

Once registered with the preferred VASP, Applicant shall make an

Step 2 Prior to the eTAP lodgment, Applicant submits an Initial List of

A Handbook on TFD Related Permits

Approval of Importable Item is based on:

1. Validation of item descriptions and corresponding HS codes

1. FE must have a valid VASP username and password

A Handbook on TFD Related Permits

Step 2 Procedure at the CCA:

1. Applicant submits eTAP at the CDC-TFD Receiving Window for

HOW LONG IS THE VALIDITY OF MY ETAP PERMIT?

WHAT HAPPENS TO AN EXPIRED ETAP PERMIT?

WHAT ARE THE PROCESSING FEES FOR AN ETAP LODGMENT?

A Handbook on TFD Related Permits

CONTAINER/VEHICLE PARKING FEE

A Handbook on TFD Related Permits

Electronic Export Documentation Permit

InterCommerce Network Services

Step 2 Prior to the eEDS lodgment, Applicant submits an Initial/Additional

Step 3 Preferred VASP forwards to CDC-TFD an Initial/Additional List of

A Handbook on TFD Related Permits

Approval of Exportable Item is based on:

1. FE must have a valid VASP username and password

Step 3 CDC-TFD approves the eEDS application.

A Handbook on TFD Related Permits

Step 6 Procedure at the CCA:

1. Applicant submits eEDS at the PhilExport Window for

Step 7 Post compliance:

Non-submission of proof of loading is subject to penalty.

See Schedule of Fines and Penalties on page 50.

WHAT IS THE VALIDITY OF MY EEDS APPLICATION?

WHAT HAPPENS TO MY EEDS APPLICATION IF IT EXPIRES?

WHAT ARE THE PROCESSING FEES FOR AN EEDS LODGMENT?

A Handbook on TFD Related Permits

CONTAINER/VEHICLE PARKING FEE

A Handbook on TFD Related Permits

Electronic Permit to Bring-In (ePBI)

WHAT ARE THE ARTICLES COVERED IN THIS APPLICATION?

1. Taxes and Duties Exempt

FOR PURPOSES OF:

A Handbook on TFD Related Permits