IMPORT

DOCUMENTATION

Importers Accreditation

The importers accreditation will be valid for a period of one (1) year
which accreditation may be renewed by filing an application for its
renewal at least thirty (30) days prior to the date of expiration. An
application for accreditation in the prescribed form must be filed with
the BOC supported by the following documents:

1. Special Power of Attorney (in case of representative applicant) or Board

Resolution of authorized representative (for Corporations);
2. Bureau of Customs Official Receipt (BCOR) evidencing payment of
registration fee;
3. Printed Client Profile Registration System (CPRS) Application profile;
4. Mayors Permit and Barangay Clearance (Business Permits);
5. Bureau of Internal Revenue (BIR) Tax Identification Number (TIN) and/or
VAT (nonVAT) Certificate;

6. Valid ID and Community Tax Certificate (CTC) of applicant;

7. Securities and Exchange Commission (SEC) Certificate of
Registration, Articles of Incorporation and Bylaws (for Corporations);
Proof of registration with the Department of Trade and Industry (DTI)
(for Sole Proprietorships);
8. Audited Financial Statements (AFS) for the past year (if applicable);
9. Bureau of Investments (BOI) Certificate of Registration (if
applicable);
10. Income Tax Returns, Certified True Copy of VAT returns for the
past 3 years (if applicable);

11. Proof of ownership or lawful occupancy of the business

premises, as the case may be;
12. Proof of utility billing;
13. Company profile with pictures of premises;
14. Location map of principal place of business;
15. Capital structure

Three classes of imports in the

Philippines:
1. Freely importable commodities are commodities which
importation may be effected without the prior approval of or
clearance from any government agency.
2. Regulated commodities are importations that require
clearances/permits from appropriate government agencies.
3. Prohibited commodities fall under the class of commodities which
importation is not allowed under existing laws.

List of Regulated
Commodities
Requiring Import
Permits

In general, The following documents are required to be submitted to the

BOC:

1. Import Entry and Internal Revenue Declaration;

2. Supplemental Declaration on Value (SDV);
3. Bill of Lading (BL) or Airway Bill (AWB);
4. Commercial Invoice;
5. Packing List;
6. Processing Report Form;
7. Certificate of Origin (if applicable);
8. Insurance Certificate/Policy (if applicable)
9. Duty/Tax exemption (if applicable);
10.Other Import Permits (if applicable)

Import Entry
Upon importation of the subject items, importers must file an
import entry and internal revenue declaration with the BOC
within 30 days from the date of discharge of the last package
from the vessel.

Two Forms of Import Entry

1.

Informal Entry

2.

Formal Entry

INFORMAL ENTRY PROCEDURE

Articles of a commercial in nature intended for sale, barter or
hire which is dutiable value is P2,000 or less ( Section 1302 TCCP
).\
Articles in accompanied baggage by passengers OFW,
returning residents
Consolidated shipments contained in balikbayan boxes thru an
Intl Freight Forwarding Service.

FORMAL IMPORT ENTRY

Presented by: ROCHELLE U. FILLER

Formal Entry

Articles of a commercial nature intended for sale, barter or hire, the

dutiable value of which is more than P2,000.00

Articles for, which the Collector may, upon the recommendation of the
Tariff Commission for the protection of a local industry, or the revenue,
require formal entry regardless of value and whatever purpose and
nature of the importation.

Documents Required
1. Commercial Invoice
It must identify thebuyerandseller, and clearly indicate the (1) date
andterm of sale, (2)quantity,weightand/orvolumeof theshipment,
(3) type ofpackaging, (4) completedescriptionof goods, (5)unit
valueandtotal value, and (6)insurance,shippingand othercharges.

2. Packing List
Itemized list ofarticlesusually included in eachshippingpackage,
giving thequantity,description, andweight of thecontents.

3. Licenses, Permits, or Clearance

Revocablewritten or impliedagreementby anauthorityorproprietor
not to assert his or herrightto prevent anotherparty from engaging
certainactivitythat is normally forbidden.

Documents Required (cont.)

4. Temporary Assessment Notice
Issued by the Value Added Service Providers (VASP) after filling of entry in
Electronics to mobile (e2m).

5. Bill of Lading
a bill ofladingcontains (1)consignor'sandconsignee'sname, (2)namesof
theports of departure and destination, (3) name of the vessel, (4)datesof
departure and arrival, (5) itemized list of goods being transported with
number ofpackagesand kind ofpackaging, (6)marksand numbers on the
packages, (7)weightand/orvolumeof the cargo, (8)freight rateandamount.

Documents Required (cont.)

6. Single Administrative Document
Thedocumentusesharmonizedcodesto identify thecountriesof
origin and destination, theexporterorcarrier, the party(s)
responsible formaking thecustoms
declarationandsettlementpayments, aninventoryof the goods and
the number ofcontainers.

Customs Memorandum Order No. 292015

Eliminates the unnecessary use of papers and expensive forms

Implements the memorandum of agreement on the electronic

interchange of information between BOC, BIR, Philippine Statistics
Authority, Tariff Commission, and other government agencies

Discontinued use of IEIRD or BC form 236

IMPORTER

Customs Broker

Value Added Service Providers

Extends the services being offered by the Bureau by being the first line
of contact of BOC clients for most business transactions

Eligible VASP accredited by the BOC:

Cargo Data Exchange Center, Inc. (CDEC)

E-KONEK PILIPINAS, Inc.

Intercommerce Network Services, Inc. (INS)

IMPORT
DOCUMENTATION

Importers Accreditation

The importers accreditation will be valid for a period of one (1) year
which accreditation may be renewed by filing an application for its
renewal at least thirty (30) days prior to the date of expiration. An
application for accreditation in the prescribed form must be filed with
the BOC supported by the following documents:

1. Special Power of Attorney (in case of representative applicant) or Board

Resolution of authorized representative (for Corporations);
2. Bureau of Customs Official Receipt (BCOR) evidencing payment of
registration fee;
3. Printed Client Profile Registration System (CPRS) Application profile;
4. Mayors Permit and Barangay Clearance (Business Permits);
5. Bureau of Internal Revenue (BIR) Tax Identification Number (TIN) and/or
VAT (nonVAT) Certificate;

6. Valid ID and Community Tax Certificate (CTC) of applicant;

7. Securities and Exchange Commission (SEC) Certificate of
Registration, Articles of Incorporation and Bylaws (for Corporations);
Proof of registration with the Department of Trade and Industry (DTI)
(for Sole Proprietorships);
8. Audited Financial Statements (AFS) for the past year (if applicable);
9. Bureau of Investments (BOI) Certificate of Registration (if
applicable);
10. Income Tax Returns, Certified True Copy of VAT returns for the
past 3 years (if applicable);

11. Proof of ownership or lawful occupancy of the business

premises, as the case may be;
12. Proof of utility billing;
13. Company profile with pictures of premises;
14. Location map of principal place of business;
15. Capital structure

Three classes of imports in the

Philippines:
1. Freely importable commodities are commodities which
importation may be effected without the prior approval of or
clearance from any government agency.
2. Regulated commodities are importations that require
clearances/permits from appropriate government agencies.
3. Prohibited commodities fall under the class of commodities which
importation is not allowed under existing laws.

List of Regulated
Commodities
Requiring Import
Permits

Import Entry
Upon importation of the subject items, importers must file an
import entry and internal revenue declaration with the BOC
within 30 days from the date of discharge of the last package
from the vessel.

In general, The following documents are required to be submitted to the

BOC:

1. Import Entry and Internal Revenue Declaration;

2. Supplemental Declaration on Value (SDV);
3. Bill of Lading (BL) or Airway Bill (AWB);
4. Commercial Invoice;
5. Packing List;
6. Processing Report Form;
7. Certificate of Origin (if applicable);
8. Insurance Certificate/Policy (if applicable)
9. Duty/Tax exemption (if applicable);
10.Other Import Permits (if applicable)

Two Forms of Import Entry

1.

Informal Entry

2.

Formal Entry

INFORMAL ENTRY PROCEDURE

Articles of a commercial in nature intended for sale, barter or
hire which is dutiable value is P2,000 or less ( Section 1302 TCCP
).\
Articles in accompanied baggage by passengers OFW,
returning residents
Consolidated shipments contained in balikbayan boxes thru an
Intl Freight Forwarding Service.