7/26/22

2022 REVIEW ON
CUSTOMS DOCUMENTATION AND PROCEDURES
DAY 03 - CONDITIONALLY TAX AND/OR DUTY
EXEMPT IMPORTATION
CLaP REVIEW MATERIALS ARE PROTECTED UNDER THE
INTELLECTUAL PROPERTY LAW AND THE LAW OF KARMA.
THE MATERIALS ARE DISTRIBUTED TO THOSE ENROLLED IN
THE CBLE REVIEW FOR THEIR EXCLUSIVE USE ONLY.
ENROLLEES ARE NOT ALLOWED TO REPRODUCE,
DISTRIBUTE, SHARE UNDER THE PAIN OF CRIMINAL
PROSECUTION AND THE HARSH PUNISHMENT OF KARMA
OF DIFFICULTY IN PASSING THE CBLE AND DIFFICULTY IN
DEALING WITH CUSTOMS AND TARIFF MATTERS FOR LIFE.
UNAUTHORIZED RECIPIENTS ARE LIKEWISE FOREWARNED!
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LECTURE RECORDING IS NOT ALLOWED

CLaP Escolta lectures are protected under R.A. No. 4200 and
other laws, rules and regulations on recording of public
communication.

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 7/26/22

CMTA GENERAL PROVISIONS ON CONDITIONALLY FREE AND/OR TAX IMPORTATIONS

COMPLIANCE FORMALITIES
Exempt from the payment of import
duties upon compliance with the
formalities prescribed in the
regulations which shall be
promulgated by the Commissioner
with the approval of the Secretary
of Finance:
There are goods under the
enumerations of Section
800 that provide for duty
exemption and/or
exemption
NIRC provides for tax
exemption of certain goods
under the enumeration
under Section 800
PRIOR PAYMENT OF D&T POWER TO WITHDRAW PRIVILEGE
That goods sold, bartered, hired or That the President may upon the
used for purposes other than what recommendation of the Secretary of
they were intended for and without Finance, suspend, disallow or
prior payment of the duty, tax or completely withdraw, in whole or in
other charges which would have part, any conditionally free
been due and payable at the time of importation.
entry if the goods had NOT been
entered duty and/or tax free, shall
be subject to forfeiture and the
importation shall constitute a
fraudulent practice against customs
laws:
Exception: Sale pursuant to a
judicial order or in liquidation
of the estate of a deceased
person, without prejudice to
the payment of duties, taxes
and other charges.
3

CURRENT GENERAL RELEASE CONDITIONS AND PROCEDURES

1. Must be covered by Tax Exempt Indorsement (TEI) issued
by DOF. Applications to be applied with Revenue
Operations Group (ROG), an office under DOF
Undersecretary for Revenue Operations and Legal Affairs
Group (ROLAG).
2. In case of VAT and excise tax exemptions to be covered
by ATRIG issued by BIR.
1. generally agricultural goods in their original state for
human consumption
2. fertilizers, seeds, seedlings, feeds
3. cargo or passenger vessels
3. Excisable products in excess of quantity for personal use
shall be covered by the pertinent Import
Permit/Clearance or License. 4

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 7/26/22

DOF RULES IN SECURING TAX EXEMPTION INDORSEMENT (TEI)

1. All applicants and
representative-brokers are
required to complete a one-
time registration process under
the Tax Exemption System
(TES-Lite).
2. All applications for tax
exemption directly filed by
applicants or representative-
brokers to the Revenue Office
must be accompanied by a
filled up DOF-RO-PR-001-FR-91
REV. 0 of the Revenue office.
3. All applications for tax
exemption under the Mabuhay
Lane directly indorsed or
transmitted by other
government agencies will be
processed only upon
submission of complete
documentary requirements
and payment of the required
filing fees
4. Incomplete applications shall
not be accepted When a
document or information is
found lacking only during
evaluation of an application,
an email will be sent to the
applicant and broker. Required
documents must be submitted
within 2 working days,
otherwise, the application will
be returned for compliance..
5. Application for exemption
should be filed at least 10 days
prior to the arrival of the
goods, or as soon as
practicable. Revenue Office
shall only accept applications
where the importation
occurred within 12 months
from B/L/AWB issuance.
6. A prior authority to import
from DOF shall be valid only
for maximum of 120 days.
Extension upon request may
be done once only for
maximum of 60 days
5

DOF RULES IN SECURING TAX EXEMPTION INDORSEMENT (TEI)

CONTINUATION OF DOF RULES IMPORTATIONS UNDER SECTION 800 THAT DO NOT

7. Documents to support an application must be
duly executed and/or signed by the appropriate
parties. Rules on notarization and consularization
of documents must be observed otherwise an
application shall be returned without action.
8. Applications under Regular Lane must be
processed within 7 working days from receipt of
complete documentary requirements.
9. Applications under the Mabuhay Lane must be
processed within 3 working days from receipt of
complete documentary requirements
REQUIRE TEI
All importations under Sec. 800 must secure TEI from
DOF-RO, except:
a. Aquatic products;
b. Coffins and urns containing human remains;
c. Accompanied goods of tourists, travelers and
belonging to foreign consultants rendering service
to the government;
d. Properly marked diplomatic pouches/bags
meeting the requirements of Article 27 of the
Vienna Convention on Diplomatic Relations and
Optional Protocols. (CAO 6-2020, Sec. 4)

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CONDITIONAL IMPORTATIONS: refers to the customs

procedure known under the Revised Kyoto
Convention (RKC) as temporary admission in which
certain goods can be brought into a customs territory
conditionally relieved, totally or partially, from
payment of import duties and taxes; such goods must
be imported for a specific purpose and must be
intended for re-exportation within a specified period
and without having undergone any substantial change
except due to normal depreciation.

EQUIPMENT FOR USE IN THE SALVAGE OF VESSELS OR AIRCRAFTS

CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS

1. Not available locally
2. Upon identification
3. Security of 100% of ascertained
D&T conditioned for re-
exportation or payment of D&T
4. Re-exportation period of 6
months from acceptance of goods
declaration which may be
extended by another 6 months
1. Not included in the 2019 DOF RO
Tax Exemption Manual
1. TEI with docs.
2. Goods Declaration
3. BL/AWB.
4. Invoice/PL
5. Security of 100% of
ascertained D&T conditioned
for re-exportation or
payment of D&T
6. CI of the equipment once
entered and re-identified
upon re-exportation.

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GOODS BROUGHT INTO THE PHILIPPINES FOR REPAIR, PROCESSING

OR RECONDITIONING
CMTA CONDITIONS
1. POSTING OF SECURITY 100%
OF ASCERTAINED D&T
CONDITIONED FOR THE
EXPORTATION THEREOF OR
PAYMENT OF THE
CORRESPONDING DUTIES,
TAXES, AND OTHER CHARGES
2. RE-EXPORTATION PERIOD 6
MONTHS FROM ACCEPTANCE
OF IMPORT ENTRY WITH NO
EXTENSION
3. EXPORTED UPON REPAIR,
PROCESSING OR
CONDITIONING
DOCUMENTS FOR TEI
APPLICATIONS
1.COMPLETELY FILLED OUT DOF
RO FORM NO. 91
2. NOTARIZED AFFIDAVIT OF END-
USE/OWNERSHIP
3. SIGNED AND DATED BL/AWB
4. COMMERCIAL INVOICE
(PACKING LIST, IF APPLICABLE)
5. CONTRACT/AGREEMENT
(REPAIR/PROCESSING/RECONDI
TIONING)
6. SEC REGISTRATION
DOCS TO BE FILED WITH BOC:
FORMAL ENTRY
1. TEI WITH ACCOMPANYING
DOCUMENTS
2. SECURITY EQUAL TO 100%
D%T CONDITIONED TO
EXPORTATION THEREOF, OR
PAYMENT D&T WITHIN 6
MONTHS
3. GOODS DECLARATION
(SAD);BL/AWB;
INVOICE/PACKING LIST

PERSONAL AND HOUSEHOLD EFFECTS AND VEHICLES BELONGING TO FOREIGN

CONSULTANTS AND EXPERTS HIRED BY, OR RENDERING SERVICE TO, THE
GOVERNMENT, AND THEIR STAFF OR PERSONNEL AND FAMILIES
CMTA CONDITIONS
1. Accompanying or arriving within
a reasonable time from arrival
and not for sale, hire or barter
2. Written commitment or 100%
security of ascertained duties and
taxes
3. Re-exportation period of 3
months from expiration of
term/contract and extendible by
another 3 months.
TEI APPLICATION DOCS (If arriving BOC CLEARANCE DOCS
after arrival of consultant)
1. DOF RO Form No. 91 1. TEI with docs.
2. Notarized Affidavit of End- 2. Goods declaration, BL/AWB,
Use/Ownership invoice, packing list;
3. Signed and dated BL/AWB 3. Security at 100% D&T
4. Invoice (Packing List, if applicable) conditioned to re-export within 3
5. Tax Identification Number months from expiration of
6. Favorable recommendation for contract. Approval from
conditionally-free release from Commissioner required in case of
the head of government agency written commitment.
7. Original Passport or visa
8. Confirmation/Certificate from
the head of government agency
consignee is a foreign
consultant rendering service to
the government agency
9. Service contract
10. Original Authorization Letter (in
lieu of consignee) 10

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GOODS USED EXCLUSIVELY FOR PUBLIC ENTERTAINMENT, AND FOR DISPLAY IN PUBLIC EXPOSITIONS,
OR FOR EXHIBITION OR COMPETITION FOR PRIZES, AND DEVICES FOR PROJECTING PICTURES AND
PARTS AND APPURTENANCES THEREOF

CMTA PROVISIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS

1. UPON IDENTIFICATION, 1. OUT DOF-RO FORM NO. 91. 1. TEI WITH DOCS.
EXAMINATION, AND 2. NOTARIZED AFFIDAVIT OF 2. SECURITY
APPRAISAL END-USE/OWNERSHIP. 3. GOODS DEC.
2. SECURITY - 100% OF D&T 3. SIGNED AND DATE BL/AWB. 4. BL/AWB.
3. RE-EXPORTATION PERIOD: 3 4. INVOICE (PL, IF APPLICABLE) 5. INVOICE/PL
MONTHS FROM THE DATE 5. CERTIFICATE OF VENUE AND Note: CI not in CAO 6-2020
OF ACCEPTANCE OF THE DATE
GOODS DECLARATION. 6. AUTHORIZATION FROM
EXTENDIBLE NOT TO EXHIBITOR IF CONSIGNED
EXCEED 3 MONTHS TO BROKER/FORWARDER

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11

TECHNICAL AND SCIENTIFIC FILMS NOT EXHIBITED FOR PROFIT

CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS

1. If exhibited for profit, the
proceeds shall be subject to
confiscation in addition to
penalties under CMTA
2. Security= 100% ascertained D&T
3. Re-exportation period: 3 months
from the date of acceptance of the
goods declaration. extendible not
to exceed 3 months
1. Not included in the DOF RO Tax
Exemption Manual
1. TEI documents;
2. Goods Declaration
3. BL/AWB; and
Import Invoice/Packing List
Motion pictures and accessories shall
only be released upon presentation of
permit from MTRCB.
Note: If the films is for exhibit and to
be re-exported then security is
required.
However, if the technical films and
scientific films when imported by
technical, cultural, and scientific
institutions shall not be re-exported
and not to be exhibited for profit shall
be exempt from payment of duty.

12

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CONTAINERS, HOLDERS AND OTHER SIMILAR RECEPTACLES OF ANY

MATERIAL
CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. INCLUDING KRAFT PAPER 1. DOF-RO FORM NO. 91 1. TEI WITH DOCS.
BAGS FOR LOCALLY 2. NOTARIZED AFFIDAVIT OF 2. GOODS DECLARATION,
MANUFACTURED CEMENT END-USE/OWNERSHIP. BL/AWB, INVOICE,
FOR EXPORT, INCLUDING 3. SIGNED AND DATED PACKING LIST;
CORRUGATED BOXES FOR BL/AWB. 3. SECURITY AT 100% D7T
FRESH FRUITS FOR CONDITIONED TO RE-
EXPORT, EXCEPT EXPORT WITHIN 6
CONTAINERS MADE OF MONTHS FROM
PAPER, PAPERBOARD A ACCEPTANCE OF GOODS
READILY IDENTIFIABLE DECLARATION
AND/OR REUSABLE FOR
SHIPMENT OR
TRANSPORTATION OF
GOODS
2. SECURITY - 100% D&T
3. 6 MONTHS RE-
EXPORTATION

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13

GOODS BROUGHT BY FOREIGN FILM PRODUCERS DIRECTLY AND EXCLUSIVELY

USED FOR MAKING OR RECORDING MOTION PICTURE FILMS IN THE PHILIPPINES
CMTA CONDITIONS TEI DOCUMENTS BOC CLEARANCE DOCS
1. UPON IDENTIFICATION, 1. DOF-RO FORM 91 1. TEI WITH DOCS
EXAMINATION AND 2. NOTARIZED AFFIDAVIT OF 2. AFFIDAVIT OF FOREIGN
APPRAISAL END-USE/OWNERSHIP FILM PRODUCERS STATING
2. SECURITY= 100% D&T 3. SIGNED AND DATED THAT GOODS ARE NOT
3. RE-EXPORTATION PERIOD: BL/AWB FOR SALE, BARTER, OR
3 MONTHS FROM 4. INVOICE (PL, IF HIRE BUT DIRECTLY AND
ACCEPTANCE OF GOODS APPLICABLE) EXCLUSIVELY USED FOR
DECLARATION UNLESS 5. CERTIFICATE OF VENUE MAKING MOTION PICURES
EXTENDED BY THE AND DATE ON LOCATION IN PHILS
DISTRICT COLLECTOR FOR 6. BROCHURE (AS NEEDED) AND ITEMIZED GOODS
ANOTHER 3 MONTHS WITH DESCRIPTIONS AND
VALUES.
3. CI
4. SECURITY
5. GOODS DECLARATION,
BL/AWB, INVOICE/PL

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TRAILER CHASSIS

CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS

When imported by shipping 1. Not indicated in the DOF RO Tax 1. TEI documents;
Exemption Manual 2. Goods Declaration
companies for their exclusive use in
3. BL/AWB; and
handling containerized cargo, 4. Invoice/Packing List
upon posting a 100% D&T security to
re-export within 1 year from the date
of acceptance of the entry, which may
be extended by the Commissioner
from year to year, subject to the
following conditions: (1) Properly
identified and registered with LTO;
(2)Subject to customs supervision fee
to be fixed by the Collector and
subject to the approval of the
Commissioner; (3)Deposited in the
customs territory when not in use.
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15

PREVIOUSLY EXPORTED GOODS UNDER

SECTION 800, CMTA: EXCEPTION TO THE
GENERAL RULE THAT GOODS IMPORTED
INTO THE PHILIPPINE SUBJECT TO DUTY
EVEN IF PREVIOUSLY EXPORTED FROM
THE COUNTRY

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16

8

PREVIOUSLY EXPORTED GOODS AND RETURNED WITHOUT HAVING BEEN ADVANCED
IN VALUE, OR IMPROVED IN CONDITION BY ANY PROCESS OF MANUFACTURING OR
CMTA CONDITIONS
1. Includes instruments and
implements, tools of trade,
machinery and equipment, used
abroad by Filipino citizens in the
pursuit of their business,
occupation or profession.
2. Includes foreign goods previously
imported which are temporarily
sent abroad for exhibition, testing
and experimentation, for scientific
or education purposes.
3. Where drawback or bounty given
the re-importation shall be subject
to duty equal to drawback or
bounty given.
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GOODS EXPORTED FROM PHILIPPINES FOR REPAIR, PROCESSING OR CONDITIONING
OR RECONDITIONING WITHOUT HAVING BEEN SUBSTANTIALLY ADVANCE IN VALUE
CMTA CONDITIONS
1. Goods exported from the
Philippines for repair, processing
or reconditioning without having
been substantially advanced in
value, and subsequently
reimported in its original form
and in the same state.
2. That in case the reimported
goods advanced in value,
whether or not in their original
state, the value added shall be
subject to the applicable duty
rate of the tariff heading of the
reimported goods
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OTHER MEANS
TEI APPLICATION DOCS
1. DOF-RO Form No. 91
2. Notarized Affidavit of End-
use/Ownership
3. Signed and dated BL/AWB
(Import)
4. Invoice (PL, if applicable) (Import)
5. CI/Inspection/Loading
6. Export Declaration; Export
BL/AWB; Export Invoice/PL
7. Certification from foreign
principal/buyer as to reason for
rejection
8. OSS Certification of Non-
Availment of Duty Drawback if
export oriented (non-exhibit
goods)
TEI APPLICATION DOCS
1. DOF-RO Form No. 91
2. Notarized Affidavit of End-
use/Ownership
3. Signed and dated BL/AWB
(Import)
4. Invoice (PL, if applicable)
(Import)
5. CI/Inspection
6. Export Declaration; Export
BL/AWB; Export Invoice/PL
7. Proof of Payment on original
importation
7/26/22
BOC CLEARANCE DOCS
1. TEI with docs
2. CI or export docs evidencing
previous exportation, whichever is
applicable
3. Goods declaration
4. Import BL/AWB; Invoice/PL
CMTA CONDITIONS:
4. Includes foreign containers
previously imported which have been
used in packing exported PH goods
and returned empty if imported or for
the account of the person who
exported them and not for sale,
barter or hire subject to identification
17
BOC CLEARANCE DOCS
1. TEI with docs
2. CI or export docs evidencing
previous exportation, whichever
is applicable
3. Goods declaration
4. Import BL/AWB; Invoice/PL
18
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PHOTOGRAPHIC AND CINEMATOGRAPHIC FILMS, UNDERDEVELOPED EXPOSED

OUTSIDE PH BY RESIDENT FILIPINOS OR BY PRODUCING COMPANIES OF PH REGISTRY
CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. PRINCIPAL ACTORS AND 1. DOF-RO Form 91 5. AFFIDAVIT OF IMPORTER
ARTISTS EMPLOYED BY 2. Notarized Affidavit of End- STATING THAT: (1)
THE PRODUCTION ARE use/Ownership NEGATIVE FILMS,
FILIPINOS; 3. Signed and dated BL/AWB UNDEVELOPED, ARE THE
2. “ACTORS” AND “ARTISTS” 4. Invoice (PL, if applicable) SAME FILMS BROUGHT
INCLUDE PERSONS 5. CI and Inspection OUTSIDE OF PHILS WHERE
OPERATING THE 6. Brochure (as needed) THEY USED TO FILM
PHOTOGRAPHIC CAMERA BOC CLEARANCE DOCS. PICTURE (STATE TITLE OF
OR OTHER 1. TEI WITH DOCS FILM); (2) OWNER IS A
PHOTOGRAPHIC AND 2. GOODS DECLARATION, RESIDENT FILIPINO OR A
SOUND RECORDING BL/AWB, INVOICE, PL IF PRODUCING FILIPINO
APPARATUS. APPLICABLE COMPANY; (3) PRINCIPAL
3. AFFIDAVIT BY THE 3. CI BEFORE EXPORTATION ACTORS AND ARTISTS ARE
IMPORTER. 4. RE-IDENTIFICATION UPON FILIPINOS WITH THEIR
4. CERTIFICATE OF ENTRY NAMES
IDENTIFICATION (CI)

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19

IMPORTATIONS FOR
CONSUMPTION IN THE
CUSTOMS TERRITORY

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CMTA CONDITIONS
1. Aquatic products such as fishes,
crustaceans, mollusks, marine
animals, seaweeds, fish oil, roe,
caught or gathered by fishing
vessels of Philippine registry:
Provided, That they are imported
in such vessels or in crafts
attached thereto:
2. They have not been landed in any
foreign territory or, if so landed,
that they have been landed solely
for transshipment without having
been advanced in condition;
21
MEDALS, BADGES, CUPS, AND OTHER SMALL GOODS BESTOWED AS
TROPHIES OR PRIZES , OR THOSE RECEIVED OR ACCEPTED AS HONORARY DISTINCTION
CMTA CONDITIONS
RECEIVED OR ACCEPTED AS
HONORARY DISTINCTION
22
AQUATIC PRODUCTS
TEI APPLICATION DOCS
1. TEI not a requirement
TEI DOCUMENTS (if arriving after
arrival)
1. COMPLETELY FILLED-OUT DOF-RO
FORM NO.92.
2. NOTARIZED AFFIDAVIT OF END-
USE/OWNERSHIP
3. DOCUMENT SHOWING THAT
GOODS WERE BESTOWED AS
TROPHIES/PRIZES, OR
RECEIVED/ACCEPTED AS
HONORARY DISTINCTION
4. SIGNED AND DATED BL/AWB
5. COMMERCIAL INVOICE (PL, IF
APPLICABLE)
7/26/22
BOC CLEARANCE DOCS
1. Certificate of the Master of fishing
vessel that: (a) the vessel which
caught/ gathered and carried to
the country is of Philippine
registry; (b) such aquatic products
have not been landed, and if
landed solely for transshipment
without having been advanced in
condition.
2. Permit/clearance from regulatory
agency.
3. Goods Declaration;
4. BL/AWB; and
5. invoice/Packing List
21
BOC CLEARANCE DOCS
1. TEI WITH ACCOMPANYING
DOCUMENTS;
2. GOODS DECLARATION;
3. BL/AWB; AND
4. INVOICE/PACKING LIST
5. TEI NOT REQUIRED IF BROUGHT
IN AS ACCOMPANIED BAGGAGE
OF THE RECIPIENT WITH
SUFFICIENT PROOF THAT SAME
WERE BESTOWED AS
TROPHIES/PRIZES, OR
RECEIVED/ACCEPTED AS
HONORARY DISTINCTION.
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 7/26/22

COFFINS OR URNS CONTAINING HUMAN REMAINS, BONES OR ASHES, USED

PERSONAL AND HOUSEHOLD EFFECTS (NOT MERCHANDISE) OF THE DECEASED
CMTA CONDITIONS
1. Except vehicles, the FCA value of
which does not exceed
P150,000.00, upon identification
as such,
2. Every 3 years after CMTA, the
value stated shall be adjusted to
its present value using the CPI,
as published by the PSA
PERSON
TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. DO Form No. 91 1. BL/AWB
2. Notarized Affidavit of End- 2. Death Certificate
use/Ownership 3. Gate Pass
3. Signed BL/AWB 4. Goods declaration, if with
4. Invoice (PL, if applicable) Personal Effects.
5. Death Certificate 5. Affidavit of a person having
6. Original Authorization Letter (In knowledge of the facts, or
lieu of consignee) otherwise satisfy himself that the
7. Original Passport used personal and household
8. TIN effects belong to the deceased.
Note: DOF RO Tax Exempt Manual
provides for the deceased OFWs. So
the requirement may refer to
unaccompanied shipments.
But take note that BOC does not
require TEI.

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23

SAMPLES OF THE KIND, IN SUCH QUANTITY AND OF SUCH

DIMENSION OR CONSTRUCTION AS TO RENDER THEM UNSALEABLE
OR OF NO COMMERCIAL VALUE, MODELS NOT ADAPTED FOR
PRACTICAL USE
CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. Imported for the purpose 1. DO-RO Form No. 91 1. TEI with documents
of introducing new goods in 2. Notarized Affidavit of End- 2. Goods declaration
the PH market and use/ownership 3. BL/AWB
imported only once in a 3. DOF prior approval 4. Invoice/PL
quantity sufficient for such 4. Signed and dated BL/AWB
purpose by a person duly 5. Invoice (PL, if applicable)
registered and identified to
be engaged in that trade
2. That importations shall be
previously authorized by
the Secretary of Finance

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SAMPLES OF MEDICINES
CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. Permanently printed/marked 1. DO-RO Form No. 91 1. TEI with documents
“SAMPLE-SALE PUNISHABLE BY 2. Notarized Affidavit of End- 2. Goods declaration
LAWS” use/ownership 3. BL/AWB
2. Imported for the purpose of 3. DOF prior approval 4. Invoice/PL
introducing a new product in PH 4. Signed and dated BL/AWB
3. Imported once in quantity 5. Invoice (PL, if applicable)
sufficient for the purpose 6. Certification from DOH
4. Imported by a person duly
registered to engage in the trade
5. Previously authorized by DOH and
DOF Secs.
6. New medicines and not available
in PH as certified by DOH

25

25

COMMERCIAL SAMPLES EXCEPT THOSE THAT ARE NOT READILY

AND EASILY IDENTIFIABLE
CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. Single importation the 1. DO-RO Form No. 91 1. TEI with documents
value of which does not 2. Notarized Affidavit of End- 2. Goods declaration
exceed P50,000 FCA, use/ownership 3. BL/AWB
subject to 100% D&T for re- 3. DOF prior approval 4. Invoice/PL
exportation within 3 4. Signed and dated BL/AWB
months from date of 5. Invoice (PL, if applicable) Note: Any portion of the
acceptance of entry. If 6. Certificate of Venue and commercial samples consumed
exceeding P50,000 FCA, Date or not re-exported is subject to
importer may select payment of duties and taxes or
portion up to P50,000 as forfeiture of the security.
conditionally-free and
excess entered for
consumption or in bond.
2. Excludes: precious and
semi-precious stones, cut
or uncut, jewelry set with
precious or semi-precious
stones
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ANIMALS, EXCEPT RACE HORSES, AND PLANTS FOR SCIENTIFIC, EXPERIMENTAL,

PROPAGATION OR BREEDING, AND FOR OTHER BOTANICAL, ZOOLOGICAL AND NATIONAL
DEFENSE PURPOSES

CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS

1. That no live trees, shoots,
plants, moss and bulbs, tubers
and seeds for propagation
purposes may be imported,
except by order of the gov’t or
authorized institutions
2. That the free entry of animals
for breeding purposes shall be
restricted to animals of
recognized breed, duly
registered in the record or
registry established for that
breed, and certified by BAI
3. That the animals and plants are
certified by the NEDA as
necessary for economic
development
1. DOF-RO Form No. 91
2. Notarized Affidavit of End-
use/Ownership
3. Signed and dated BL/AWB
4. invoice (Packing list, if applicable
5. Bank Transaction (Mode of
importations/Letter of Credit,
Debit Advice, Purchase Order,
etc.)
6. Original Authorization Letter
from consignee ( if applicant is a
broker)
1. TEI with documents
2. Goods declaration
3. BL/AWB
4. Invoice/PL
CMTA CONDITIONS:
4. That the certification of such
record, and pedigree of such
animal duly authenticated by the
proper custodian of such record
or registry, shall be submitted to
the District Collector, together
with the affidavit of the owner
or importer that such animal is
the animal described in said
certificate of record and
pedigree:
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IMPORTATIONS OF ECONOMIC, TECHNICAL, VOCATIONAL, SCIENTIFIC, PHILOSOPHICAL,

HISTORICAL, AND CULTURAL BOOKS, THE KORAN, AHADITH, AND OTHER RELIGIOUS BOOKS
CMTA CONDITIONS TEI APPLICATIONS DOCS BOC CLEARANCE DOCS
That such imported books and/or 1. Completely filled-out DOF-RO 1. TEI with docs
publications are for economic, Form No. 91 2. Goods Declaration
technical, vocational, scientific, 2. Notarized Affidavit of End- 3. BL/AWB
philosophical, historical or cultural use/Ownership 4. Invoice/PL
purposes or that the same are 3. Signed and dated BL/AWB
educational, scientific or cultural 4. invoice (Packing list, if
materials covered by the applicable)
International Agreement on 5. TIN
Importation of Educational Scientific 6. National Book Development
and Cultural Materials (IAESCM) Board (NBDB) Certificate of
signed by the President of the Registration
Philippines on 23 August 2, 1952, or
other agreements binding upon the
Philippines. Educational, scientific
and cultural materials covered by
international agreements or
commitments binding upon the
Philippine government so certified
by the DepEd.
28

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GOODS AND SALVAGE FROM VESSELS

CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS

1. Recovered after a period of 2 1. Not included in the DOF RO Tax 1. TEI with documents
years from the date of filing the Exemption Manual 2. Inventory Report of Customs
marine protest or the time when Examiner
the vessel was wrecked or 3. Certification or Report from
abandoned, or parts of a foreign MARINA
vessel or its equipment, wrecked 4. Goods declaration
or abandoned in Philippine
waters or elsewhere; and
2. That goods and salvage
recovered within the said period
of 2 years shall be dutiable

29

29

IMPORTED GOODS DONATED TO OR, FOR THE ACCOUNT OF THE PHILIPPINE

GOVERNMENT OR ANY DULY REGISTERED RELIEF ORGANIZATION, NOT OPERATED
FOR PROFIT, FOR FREE DISTRIBUTION AMONG THE NEEDY
CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. Upon certification by the DSWD; 1. DO-RO Form No. 91 1. TEI with docs
or the Department of Education or 2. Notarized Affidavit of End- 2. Goods Declaration
DOH as the case may be. use/ownership 3. BL/AWB
3. Signed and dated BL/AWB 4. Invoice/PL
4. Invoice (PL, if applicable)
5. DSWD, DepED or DOH
Recommendation
6. Authenticated Deed of Donation
and Acceptance

30

30

15
 7/26/22

IMPORTATIONS OF/FOR
AIRCRAFTS, VESSELS; AND
MACHINERIES

31

31

COST OF REPAIRS ON VESSELS OR AIRCRAFTS EXCLUDING THE VALUE OF THE GOODS

BASED, MADE IN FOREIGN COUNTRIES ON VESSELS/AIRCRAFTS REGISTERED IN PH

CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS

Upon proof satisfactory to the Not indicated in the DOF RO Tax 1. TEI with documents
bureau that adequate facilities for Exemption Manual 2. Goods Declarant
such repairs are not afforded in the 3. BL/AWB
Philippines (certification from 4. Invoice/Packing List
marina for vessels and CAAP for
aircrafts); or that such vessels or
aircrafts, while in the regular course
of their voyage or flight, were
compelled by stress of weather or
other casualty to put into a foreign
port to make such repairs in order to
secure the safety, seaworthiness, or
airworthiness of the vessels or
aircrafts to enable them to reach
their port of destination.

32

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 7/26/22

AIRCRAFT, EQUIPMENT AND MACHINERY, SPARE PARTS COMMISSARY AND

CATERING SUPPLIES, AVIATION GAS, FUEL AND OIL, WHETHER CRUDE OR REFINED
FOR USE IN INTERNATIONAL FLIGHTS
CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. Such goods or supplies are not 1. DO-RO Form No. 91 1. TEI with documents
locally available in reasonable 2. Notarized Affidavit of End- 2. Goods declaration
quantity, quality and price and are use/ownership 3. BL/AWB
necessary or incidental to the 3. Signed and dated BL/AWB 4. Invoice/PL
proper operation of the scheduled 4. Invoice (PL, if applicable)
airline importing the same. 5. Certificate of non-availability from
CAAP for duty exemption
purposes.

33

33

SPARE PART OF VESSELS OR AIRCRAFTS ENGAGED IN FOREIGN TRADE FOR

EMERGENCY REPAIR
CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. Spare parts of vessels or aircraft 1. DO-RO Form No. 91 1. TEI with documents or request for
of foreign registry engaged in 2. Notarized Affidavit of End- underguarding
foreign trade when brought into use/ownership 2. Goods declaration
the Philippines exclusively as 3. Signed and dated BL/AWB 3. BL/AWB
replacements or for the 4. Invoice (PL, if applicable) 4. Invoice/PL
emergency repair thereof, upon 5. Certificate of foreign registry.
proof satisfactory to the District
Collector that such spare parts
shall be utilized to secure the
safety, seaworthiness or
airworthiness of the vessel or
aircraft, to enable it to continue its
voyage or flight.

34

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 7/26/22

MACHINERIES, EQUIPMENT, TOOLS FOR PRODUCTION, PLANS TO CONVERT MINERAL

ORES INTO SALEABLE FORM

CMTA CONDITIONS TEI APPLICATION DOCS BOC CLEARANCE DOCS

1. Spare parts, supplies,
materials, accessories,
explosives, chemicals, and
transportation and
communications facilities;
2. imported by and for the use of
new mines and old mines
which resume operations,
when certified to as such by
the Secretary of DENR, upon
the recommendation of the
Director of MGB, for a period
ending 5 years from the first
date of actual commercial
production of saleable mineral
products;
1. DO-RO Form No. 91
2. Notarized Affidavit of End-
use/ownership
3. Signed and dated BL/AWB
4. Invoice (PL, if applicable)
5. Certificate from DA or DENR as
to purpose of importation
6. Certificate of Non-Local
Availability
CMTA CONDITIONS:
3. Such goods are not locally
available in reasonable quantity,
quality and price and are necessary
or incidental in the proper operation
of the mine
1. TEI with docs
2. Goods Declaration
3. BL/AWB
4. Invoice/PL
CMTA CONDITIONS:
4. Aircrafts imported by agro-
industrial companies to be used by
them in their agriculture and
industrial operations, spare parts
and accessories when certified by
Secretary of DA or DTI Secretary.
35

35

“SPECIAL CLASS” OF FILIPINOS

36

36

18

GENERAL/CLEARANCE PROVISIONS
“Returning residents” nationals who
have stayed in a foreign country for
a period of at least 6 months.
- Includes spouse and dependent
children.
1. Previously exported: Household
appliances, jewelry, precious
stones, and other goods of
luxury exported exempt from
D&T when covered by CI issued
by District Collector before
departure;
2. Purchased abroad: Personal and
household effects normally used
for the comfort and convenience
of returning resident or OFW
during stay abroad must
accompany them or arrive within
60 days, except for unforeseen or
fortuitous events,
37
AMOUNT OF PRIVILEGE
1. P350,000 for those who have
stayed in a foreign country for at
least 10 years and have not
availed of the privilege within 10
years prior to arrival (return);
2. P250,000 for those who have
stayed in a foreign country for a
period of at least 5 years but not
more than 10 years and have not
availed of the privilege within 5
years prior to arrival;
3. P150,000 for those who have
stayed in a foreign country for a
period of less than 5 years and
have not availed of the privilege
within 6 months prior to arrival;
4. Any amount in excess shall be
subject to D&T.
38
RETURNING RESIDENTS
GENERAL/CLEARANCE PROVISIONS
3. To accomplish, sign and submit 4. For excisable articles such as
in advance a Personal and
Household Effects Declaration
Form;
4. Processing fee of P310.00
(inclusive of legal research fee
of P10.00) shall collected per
individual B/L, regardless a
master or a house B/L
4. For shipments arriving as
accompanied baggage to submit
printed copy of the
accomplished Personal and
Household Effects Declaration
Form upon arrival
5. For unaccompanied shipments,
to secure TEI from the DOF
Revenue Office
RETURNING RESIDENTS
ADDITIONAL PRIVILEGE FOR OFWs
1. Goods shall be limited to 1 of
each kind. Any excess in the
allowed number of appliances
shall be subject to payment of
corresponding D&T
2. Privilege may only availed of
once in a given year
3. Goods brought in as
accompanied baggage or
arriving before or after but not
later than 60 days from return
barring unforeseen or
fortuitous event
4. Amount of appliances in excess
of P150,000 FCA shall be
subject to D&T.
7/26/22
GENERAL/CLEARANCE PROVISIONS
distilled spirits, wines, cigars
and cigarettes, perfumes, toilet
waters, in excess of the
allowable quantity to be
prescribed shall be subject to
D&T
5. Physical or non-intrusive
examination shall be conducted
subject to existing regulations
and based on established risk
management scheme
6. BOC shall develop an online
registration facility where the
Personal and Household Effects
Form can be accomplished and
submitted electronically
37
EXCLUSIONS FROM PRIVILEGE
1. Luxury items unless covered by
a pre-departure CI;
2. Vehicles, watercrafts and
aircrafts;
3. Animals;
4. Donations;
5. Goods intended for barter, sale
or for hire;
6. Goods in commercial quantity;
7. Regulated goods in excess of
the limits allowed by
regulations; and
8. Prohibited and Restricted
goods.
38
19

CMTA CONDITIONS
Professional instruments and
implements, tools of trade,
occupation or employment, wearing
apparel, domestic animals, and
personal and household effects
belonging to persons coming to
settle or Filipinos or their families
and descendants who are now
residents or citizens of other
countries, in quantities and of the
class suitable to the profession, rank
or position of the persons importing
said items, for their own use and
not for barter or sale, accompanying
such persons, or arriving within a
reasonable time: Exclusions:
vehicles, vessels, aircrafts,
machineries and other similar goods
for use in manufacture.
39
BALIKBAYAN BOXES- CAO 01-2018/CMO 18-2018
40
7/26/22
PERSONS COMING TO SETTLE
TEI APPLICATION DOCS (IF GOODS BOC CLEARANCE DOCUMENTS
ARRIVING AFTER ARRIVAL OF
PERSONS COMING TO SETTLE
1. DOF RO Form No. 91 1. TEI with documents
2. Notarized Affidavit of End- 2. Goods Declaration
Use/Ownership 3. Import Permit/Clearance from
3. Signed and dated BL/AWB Regulatory Agencies
4. Invoice (Packing List, if 4. BL/AWB
applicable) 5. Invoice/PL
5. Original Authorization Letter (in
lieu of consignee)
6. Original Passport (Local and
Foreign)
7. Oath of Allegiance and
Identification Certificate (if
applicable)
8. Marriage Contract (if applicable)
9. Certificate or Contract of
Employment (if applicable)
10. Birth Certificate
11. TIN
39
40
20

BALIKBAYAN BOXES- CAO 01-2018/CMO 18-2018
GENERAL PROVISIONS
1. Qualified Filipinos while
abroad are allowed to send to
their families or relatives in PH
BBB which shall be exempt
from D&T up to 3 times/year.
(1) Non-resident Filipinos-
these are Filipinos who have
established permanent
residency abroad or dual
citizens; (2) OFW; (3) Resident
Filipinos – these are Filipinos
who temporarily stay abroad
which shall include holders of
student visa, holders of
investors’ visa, holders of
tourist visa and similar visas
which allow the to establish
temporary stay abroad
41
BALIKBAYAN BOXES- CAO 01-2018/CMO 18-2018
GENERAL PROVISIONS
6. BOC shall establish a 9.
registration system and/or
database of Consolidators, 10.
Qualified Filipinos as well as
respective families and
relatives recipients of BBB
7. For counting availment,
shipment of BBB sent by 11.
qualified sender regardless of
number of ultimate consignees
and number of BBB in 1
consolidated shipment covered
by 1 MBL shall be considered
as only 1 availment
8. When consol shipment is
subject of alert only those
individual boxes with
violations shall be segregated
and other boxes shall be
released.
42
GENERAL PROVISIONS
2. BBB brought in by Qualified
Filipinos as accompanied or
unaccompanied baggage as
passengers shall be included in
counting the availment. A
shipment of more than de
minimis value of P10,000 shall 5.
be automatically considered as
1 availment
3. BBB shall contain personal and
household effects only and
shall neither be in commercial
quantity nor intended for hire,
sale or barter and that the
total FCA value for all BBB per
sender in any calendar year
shall not exceed P150,000.
GENERAL PROVISIONS
BOC shall adopt ICT enabled
system to monitor availments
Customs fees per HBL:
P125.00 inclusive of CDS of
P15.00 and legal research fee
of P10.00. Commissioner may
periodically review the fees.
Due notice: If no goods
declaration is lodged or BBB
unclaimed, BOC shall identify
the names of the individual
consignees and addresses and
send them Notice to File Entry
Claim within 15 days from
receipt.
7/26/22
GENERAL PROVISIONS
4. The privilege is only for
Qualified Filipinos and privilege
not extended to sole proprietors
and judicial entities like
cooperatives, corporations and
partnerships.
BOC shall establish
monitoring system that
exemption availed will only be
3 per CY. BBB brought other
than thru consolidators,
baggage of travellers, postal
items and express shipments
shall be considered as
availments
41
GENERAL PROVISIONS
Consolidator shall answer for the
various charges incurred by BOC
such as gov’t storage, arrastre,
demurrage, stripping and stuffing
and other charges, not otherwise
chargeable against Forfeiture Fund,
in case of implied abandonment of
goods. Failure to comply with
obligations shall be ground for
imposition of sanctions.
42
21

BALIKBAYAN BOXES- CAO 01-2018/CMO 18-2018
OBLIGATIONS OF QUALIFIED FILIPINOS
1. Ensure only personal and household effects are
sent thru consol shipments of BBB
2. Accomplish, sign and submit Information Sheet
(IS) to BOC to be designed under CMO to
implement CAO 1-2018. IS to serve as packing list 5.
to contain:
ØComplete name of shipper, DOB, citizenship,
passport details, address abroad and in PH; contact
details
ØRelationship to consignee and contact details
ØTotal value and number of BBB
Ø PL Information: itemized listing of goods,
quantity/value
ØNumber of availments within the CY
ØOther info that may be required by BOC
43
BALIKBAYAN BOXES- CAO 01-2018/CMO 18-2018
OBLIGATIONS OF CONSOLIDATORS
1. Consolidator or FF acting as consolidator shall
apply for registration with BOC in addition to
registration with CAB/FTEB
2. Ensure that their principals are aware of
documents to be sent to BOC
44
7/26/22
OBLIGATIONS OF QUALIFIED FILIPINOS
3. Submit documents to prove qualification to avail
of privilege
4. Submit invoice, receipt or equivalent document
covering the goods in BBB, if available
Sender shall submit the required documents to
Consolidator who shall transmit the IS and
supporting docs to BOC in secured electronic
format before arrival of goods in PH
43
OBLIGATIONS OF CONSOLIDATORS
3. Deconsolidator shall establish own Customs
Facility Warehouse (CFW) equipped with CCTVs
and baggage X-Ray machine. Installation of X-Ray
will depend on the capitalization of consolidator
and may thru 3rd parties. X-Ray faciiities shall be
under the control and supervision and only
trained BOC personnel shall be allowed to operate
x-ray machines
4. Sending of IS timeframe: (a) 3 day shipping time:
24 hours before arrival (b) 7 day shipping time: 48
hours before arrival (c) from US, EU, ME and
others 10 days before arrival
Ø For aircraft: Asia: 1 hour before arrival and
other countries 6 hours prior to arrival
44
22

BALIKBAYAN BOXES- CAO 01-2018/CMO 18-2018
CLEARANCE PROCEDURES
1. Consolidator shall lodge
separate informal entries for
BBB falling under each type of
availment: De Minimis; Sec.
800(g),CMTA or not qualified
availment; on a per container
basis
2. Individual HBLs/HAWBs
together with the Information
Sheet which shall serve as
packing list and invoice will be
attached to the goods
declaration
3. Informal Entry Division (IED)
shall verify the completeness of
the submitted documentary
requirements, match the
BL/HBL/HAWB and/or Manifest
Data and assign entry number
45
BALIKBAYAN BOXES- CAO 01-2018/CMO 18-2018
CLEARANCE PROCEDURES
- Deconsolidator shall request
stripping of the container to
enable the conduct of 100%
physical examination. However,
upon the request of the
Deconsolidator and with District
Collector approval, conditional
release of the container shall be
allowed and examination done
at the Deconsolidator
warehouse.
46
CLEARANCE PROCEDURES
4. COO III shall match the
declaration filed by the
Deconsolidator against the
Information Sheet electronically
submitted to check the veracity.
Matching of the declaration shall
be made for BBB subject to Alert
Order, derogatory information.
This is without prejudice to any
risk management that BOC may
establish upon automation of
the clearance process for BBB.
5. All consolidated BBB shall be
subject to mandatory non-
intrusive examination by or
under supervision by BOC
personnel:
CLEARANCE PROCEDURES
- conditional release is allowed
under following:
- the suspected image is
not clear;
- there is no derogatory
information that the BBB
contain prohibited, restricted or
regulated goods
- upon submission of
Affidavit of Undertaking by the
Deconsolidator
7/26/22
CLEARANCE PROCEDURES
- If the x-ray image is tagged “no
suspect” the COO III shall
indicate his findings on the
Informal Entry Declaration and
Entry Form (IIDE), assess duties
and taxes; affix his signature
and forward to COO V
- In case the x-ray image is
tagged “suspect”, COO III shall
conduct 100% physical
examination
45
CLEARANCE PROCEDURES
- If discrepancy is found after
the conduct of 100% physical
examination on the suspected
and marked portion, COO III
shall assess duties and taxes,
if any and affix his signature
on the goods declaration and
forward the same to COO V
- If discrepancy is found,
BBB with violation shall be
segregated and released only
upon compliance with rules
- The remaining BBB
without violation shall be
allowed continuous
processing and released.
46
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 7/26/22

BALIKBAYAN BOXES- CAO 01-2018/CMO 18-2018

CLEARANCE PROCEDURES CLEARANCE PROCEDURES

6. COO V shall review entry documents, tariff
classification, appraisal, computation and affix his
signature on the goods declaration and return the
same to COO III for preparation of Order of
Payment (OP)
7. COO II prepares OP which shall be settled to the
BOC Cashier or to the In-House Bank for payment
using the e2m Cash-Miscellaneous Module
8. Computation of the processing charges shall be
P125.00 multiplied by the number of HBL/HAWB in
one MBL/MAWB
9. For air shipments the goods declaration shall be
forwarded by the IED to BOC Cashier for payment
of processing charges and D&T
10. Transmittal Clerk from BOC Cashier shall forward
the Gate Pass to the Wharfinger or warehouseman
for his signature to effect physical release of the
shipment of BBB.
11. COO III shall verify payment in the e2m Cash-
Miscellaneous Module. After verifying that the
payment has been collected, COO III retrieves the
date he corresponding to the MBL of the IIDE.
COO III shall select from the e-manifest menu the
operation “Manual Discharge” to perform manual
write-off of the MBL
12. For shipments found in violation of procedures and
other pertinent laws, COO III shall make a report of
findings with the corresponding recommendation
to the District Collector

47

47

EXCLUSIONS FROM DUTY AND TAX EXEMPTION

AND/OR SIMPLIFIED BBB CLEARANCE PROCEDURES
1. BBB with contents valued at more than P150k
2. Shipments with total availments exceeding P150k
even without exceeding the maximum 3 availments
or has not availed 3 times but already exceeds P150k
3. Goods in commercial Quantity except if qualified as
de minimis importation
4. Regulated goods in commercial quantity
5. Donations
6. Containerized shipments with mixture of goods e.g.
donation; commercial and regulated, for temporary
admission)
7. Failure of sender to comply with requirements e.g.
submission of IS etc.
48

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 7/26/22

PRIVILEGED PERSONS:
EMBASSIES AND
AMBASSADORS, ETC.

49

49

IMPORTATIONS FOR THE OFFICIAL USE OF FOREIGN EMBASSIES, LEGATIONS

AND OTHER AGENCIES OF FOREIGN GOVERNMENTS
CMTA CONDITIONS
1. Those foreign countries accord
like privileges to corresponding
PH agencies
2. Includes: goods imported for the
personal or family use of the
members and attaches of
foreign embassies, legations,
consular officers and other
representatives of foreign
governments.
3. Privilege shall be accorded under
special agreements between PH
and the countries which they
represent.
4. Granted only upon specific
instructions of the secretary of
finance pursuant to an official
request of the DFA on behalf of
members or attaches of foreign
embassies.
50
TEI APPLICATION DOCS BOC CLEARANCE DOCS
1. DO-RO Form No. 91 1. TEI with docs
2. DFA recommendation 2. Goods Declaration
3. Signed and dated BL/AWB 3. BL/AWB
4. Invoice (PL, if applicable) 4. Invoice/PL
5. Note Verbale from the Embassy Customs clearance policy:
1. Personal baggage or shipments of
diplomatic agent shall be exempt
from inspection, unless there are
serious grounds to believe that it
contains articles not for the
personal use. Inspection may also
be conducted if there are serious
grounds to believe that the
articles are prohibited by law or
controlled by quarantine
regulations.
2. Properly marked diplomatic
pouches shall not be opened.
50

25
 7/26/22

PERSONAL EFFECTS AND HOUSEHOLD GOODS INCLUDING 0NE (1) USED

MOTOR CAR OF FOREIGN SERVICE OFFICER, STAFF, EMPLOYEE
CMTA CONDITIONS
1. Qualified persons: (Any attaché,
civil or military or member of
the staff assigned to a Philippine
diplomatic mission abroad by
DFA; or any similar officer or
employee of other departments
assigned to any PH consular
office abroad; or any AFP
military personnel accorded
assimilated diplomatic rank or
on duty abroad. Those who are:
returning from a regular
assignment abroad, for
reassignment to home office,
who dies, resigns, or retired
CMTA CONDITIONS CMTA CONDITIONS
2. Shall be exempt from the payment 3. Value of personal and household
of all duties and taxes: (a) on effects should not exceed 30% of
personal and household effects; the total amount received by the
(b) including one (1) motor car officer or employee in salary and
which must have been ordered or allowances during the latest
purchased prior to the receipt by assignment abroad, but not to
the mission or consulate of the exceed four (4) years.
order of recall, and which must be 4. Exemption shall not be availed of
registered in the name of the more than once every 4 years.
officer or employee; (c) The 5. The officer or employee
exemption shall apply only to the concerned must have served
value of the motor car and to the abroad for not less than 2 years.
aggregate assessed value of the
personal and household effects.

51

51

PERSONAL EFFECTS AND HOUSEHOLD GOODS INCLUDING 0NE (1) USED MOTOR CAR
OF FOREIGN SERVICE OFFICER, STAFF, EMPLOYEE

TEI SUPPORTING DOCUMENTS BOC CLEARANCE PROCEDURES

1. Completely filled-out DOF-RO Form No. 91 1. TEI with docs.
2. Notarized Affidavit of End-use/Ownership 2. Goods Declaration
3. Signed and dated BL/AWB 3. BL/AWB.
4. invoice (Packing list, if applicable) 4. Invoice/PL
5. DFA Favorable recommendation
6. Recall Order
7. Certificate of Emoluments
8. Authorization for early shipment (if applicable)
9. TIN
10. Photocopy of Passport
11. Authorization letter from the consignee (if
applicable)

52

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26
 7/26/22

IMPLEMENTATION OF THE ATA CARNET SYSTEM IN THE PHILIPPINES IN

ACCORDANCE WITH THE 1990 WCO CONVENTION ON TEMPORARY
ADMISSION (ISTANBUL CONVENTION)
Adopted in Istanbul, Turkey on 26 June 1990

53

53

DEFINITION OF TERMS
1. ATA Carnet – refers to the Temporary Admission papers used for the
Temporary Admission of goods, excluding means of transport
2. ATA System – refers to a system allowing the free movement of goods across
frontiers and their temporary admission into a Customs Territory with relief
from D&T. The goods are covered by a Single Document known as the ATA
Carnet that is secured by an international guarantee system. The terms “ATA”
is a combination of the initial letters of the French words “Admission
Temporaire” and the English words ”Temporary Admission”. This term can be
interchangeably used with ATA Carnet System
3. Temporary Admission Papers – refers to the International Customs Document
accepted as Customs Declaration which makes it possible to identify goods
(including means of transport) and which incorporates an internationally valid
guarantee to cover D&T.
54

54

27
 7/26/22

DEFINITION OF TERMS
4. Guarantee:
a. Guaranteeing Chain – A guaranteeing scheme administered by an
International Organization to which Guaranteeing Associations are
affiliated. ICC through the World Chambers Federation (WCF), administers
the international guarantee chain
b. Issuing Association – An association approved by BOC to issue Temporary
Admission Papers and affiliated directly to a Guaranteeing Chain.
c. National Issuing and Guaranteeing Association (NIGA) – An association
affiliated to a Guaranteeing Chain and accredited by BOC to issue
Temporary Admission Papers and to guarantee the amount of security
Ø NIGA in the Philippines is the Philippine Chamber of Commerce and Industry (PCCI)

55

55

GENERAL RULES IN THE APPLICATION OF ATA CARNET SYSTEM

1. Implementation date in PH is 17 April 2022, subject to NIGA compliance with
rules and regulations
2. Territorial application of ATA Carnets shall be PH territory
3. ATA Carnets are not accepted: (a) for postal traffic; (b) Customs Transit;
4. ATA Carnets are accepted for hand-carried and unaccompanied goods
5. Replacement Carnets will be accepted:
6. ATA Carnets issued by Contracting Parties to either the ATA or Istanbul
Convention, or to both Conventions, will be accepted
7. ATA Carnets are to be completed in English. BOC shall require translation in
English when ATA Carnets are completed in other language.
8. All customs offices are authorized to handle ATA Carnets during operation
hours

56

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28
 7/26/22

RE-EXPORTATION AND REGULARIZATION FEES

1. Evidence of re-exportation of goods imported using ATA Carnet shall be provided
by the re-exportation counterfoil completed and stamped by an authorized BOC
customs officer.
2. If re-exportation has NOT been certified in accordance to above, BOC may, even
if the period of the papers has already expired, accept as evidence of re-
exportation”
1. The particulars entered by the Customs authorities of another country in
the Temporary Admission Papers on importation or re-importation or
certificate issued by those authorities based on particulars entered into a
voucher which has been detached from the papers on importation or on
re-importation into their territory, provided that the particulars relate to
an importation or re-importation which can be proved to have taken place
after the re-exportation which it is intended to establish
Ø Regulation fee for this is Peso equivalent of US$25.00
2. Any other documentary proof that the goods are outside of the Philippines
Ø Regulation fee for this is Peso equivalent of US$30.00 57

57

RE-EXPORTATION AND REGULARIZATION FEES

3. In any case in which BOC waives re-exportation of certain goods, cleared by BOC
using ATA Carnet, NIGA shall be discharged from obligations only when BOC has
certified in the papers that the position regarding those goods has been
regularized.
For second offense by the importer and regardless of the ATA Carnet used the
regularization fee shall be twice the amount in the first offense

58

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 7/26/22

IMPORTATIONS OF GOODS THAT SHALL BE ALLOWED

TEMPORARY ADMISSION SUBJECT TO FOLLOWING CONDITIONS
1. The goods (including means of transport) must be imported for specific
purpose;
2. The goods must be intended for re-exportation within the minimum period
specific under the Istanbul Convention
3. The goods shall not undergo any change except normal depreciation due to
the use of them

59

59

GOODS OTHERWISE COVERED BY ISTANBUL CONVENTION THAT

ARE NOT ACCEPTED BY THE PHILIPPINES
1. ATA Carnet for postal traffic;
2. Packings and Articles (including vehicles) which, by their nature, are unsuitable
for any purpose other than advertising of specific articles or publicity for a
specific purpose;
3. While scientific and pedagogic materials are accepted, submission of customs
document shall be required;
4. Tourist publicity materials;
5. Goods imported as frontier traffic;
6. Means of transport; and
7. Animals for transhumance or grazing or for performance of work or transport.

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OTHER ATA RULES IN THE PHILS

1. BOC shall accept, in lieu of the SAD or IIDE (BOC 177), a validly issued ATA Carnet
as Goods Declaration for goods temporarily imported and covered under CAO 2-
2022
2. Customs endorsements on ATA Carnet used under the conditions laid down shall
not be subject to the payment of charges for Customs attendance at Customs
offices during the normal hours of business
3. In the case of destruction, loss, or theft of the ATA Carnet while the goods
(including means of transport) to which refer are in the country, BOC shall, at the
request of the NIGA accept replacement papers, the validity of which expires on
the same ate as that of the original ATA Carnet replaced.
4. Where it is expected that the Temporary Admission will exceed the validity of the
ATA Carnet because of the inability of the holder to re-export the goods (including
the means of transport) within the period, NIGA which issued the papers may
issue replacement papers which shall be submitted to BOC. When accepting the
replacement papers BOC shall discharge the papers replaced.
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OTHER ATA RULES IN THE PHILS

5. In case the goods (including means of transport ) cannot be re-exported because
of seizure, other than seizure made at the suit of private persons, the
requirement of re-exportation shall be suspended for the duration of seizure
In this situation, BOC shall notify NIGA of the seizure and the proceedings that
goes with such seizure.
5. In the event of fraud, contravention, or abuse, BOC shall be free to take
proceedings against persons using ATA Carnet, for the recovery of D&T and other
penalties to which such persons are liable. NIGA is required to lend assistance to
BOC on the matter.
6. ATA Carnet or parts thereof which have been issued or to be issued in the
Philippines, into which they are imported and which are sent to NIGA by a
Guaranteeing Association, by an International Organization or by the Customs
authorities of another Contracting Party, shall be admitted free of D&T.
Corresponding facilities shall be granted at exportation.

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SECURITY AND ISSUANCE OF ATA CARNET

1. BOC shall authorize the NIGA to act as guarantor and to issue the ATA Carnet
2. NIGA shall not issue an ATA Carnet with a validity period of more than 1 year
3. Any particulars inserted on the ATA Carnet by NIGA may be altered only with its
approval. No alteration to those papers may be made after they have been
accepted by BOC, except upon consent
4. Once an ATA Carnet has been issued, no extra item shall be added to the list of
goods enumerated on the reverse of the front cover of the carnet, or on the
continuation sheets appended thereto (General List)
5. The following shall appear on the ATA Carnet:
a. Name of NIGA
b. Name of the International Guaranteeing Chain
c. Countries in which the ATA Carnet is valid, and
d. The names of the Guaranteeing Associations of the countries in question
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SECURITY AND ISSUANCE OF ATA CARNET

6. The period fixed for the re-exportation of the goods (including means of
transport) imported under cover of the ATA Carnet shall not in any case exceed
the period of validity of those papers

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GUARANTEE AND LIABILITY

1. NIGA undertakes to pay BOC the amount of D&T, excluding additional security
required by regulatory agencies, payable in the event of the non-compliance with
the conditions of Temporary Admission, in respect of the goods imported into the
country using the ATA Carnet issued by a Corresponding Issuing Association.
NIGA shall be liable jointly and severally with the persons from whom the sums
mentioned above are due, for payment of such sums.
2. The liability of NIGA shall not exceed the D&T by more than 10%
3. When BOC unconditionally discharged ATA Carnet in respect of certain goods
(including means of transport), it can no longer claim from the NIGA. A claim may
nevertheless still be made against NIGA if it is subsequently discovered that the
discharge of the papers was obtained improperly or fraudulently or that there
had been a breach of the conditions of Temporary Admission.

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GUARANTEE AND LIABILITY

4. BOC shall not in any circumstances require from NIGA payment of the
guaranteed D&T if a claim has not been made against the NIGA within 1 year
from the ATA Carnet expiration.

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PAYMENT OF CLAIM AND REFUND

1. NIGA has 6 months from the date of BOC claim for the sums guaranteed in which
to furnish proof of re-exportation or of any other proper discharge of the ATA
Carnet
2. If such proof is not furnished within the time allowed, NIGA shall pay such sums.
Payment shall be regarded as final after a period of 3 months from date of
payment. During the 3-month period, the NIGA may still furnish the proof
referred to in Number 1 above with a view of recovery of the amount paid.
3. However, payments made after the lapse of the 3-month period shall be deemed
final. The amount paid shall be refunded if the proof of re-exportation or other
proper discharge is furnished within 3 months from date of payment.

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REFERENCE MATERIALS

1. 2019 DOF Revenue Office Tax Exemption Manual

2. CAO 6-2020 - Conditionally Tax and/or Duty-exempt Importations under Sec. 800,
excluding subsection (F) and (G)
3. CAO 2-2022 – Rules and Regulations in the Implementation of the ATA System in
the Philippines

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