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Import declaration, tax payment, and customs clearance for goods imported into the Philippines

All goods imported into the Philippines must be declared to the Philippine Bureau of Customs (BOC). The import entry/declaration must be filed within 15 days after the goods are discharged from the vessel/aircraft. Before the initial filing deadline expires, the importer may request an extension of an additional 15 days if there are valid grounds.

The importer will submit the electronic import declaration via the BOC’s Electronic-to-Mobile (E2M) System, and concurrently submit hard-copy supporting import documents to the Entry Processing Unit for cross-checking and verification (except in cases where fully paperless/electronic documentation has been implemented).

Mandatory import documents for enterprises

The import document set that the importer must submit to the Entry Processing Unit for cross-checking and verification typically includes:

  • Commercial Invoice
  • Packing List
  • Bill of Lading (B/L) / Air Waybill (AWB)
  • Certificate of Origin (C/O): If the goods seek preferential tariff treatment under FTAs to which both Viet Nam and the Philippines are parties, the importer must submit the relevant FTA-specific C/O issued by Viet Nam’s competent authority. In the case of ATIGA Form D, the C/O is transmitted directly from the issuing authority in the exporting country to Philippine Customs (therefore, the enterprise is not required to submit this document).
  • Other documents as required, such as: import permits/licenses, animal/plant quarantine certificates (SPS certificates), product safety compliance certificates/marks (e.g., PS Mark or ICC Mark), tax exemption documents, etc.

Based on risk profiling, import shipments into the Philippines are also routed through green, yellow, or red lanes (similar to Viet Nam). For green-lane shipments, importers are exempt from detailed document review and physical inspection. For yellow-lane shipments, importers are subject to documentary examination only. For red-lane shipments (high-risk consignments), importers are subject to both documentary examination and physical inspection of the goods.

Philippine Customs will approve the import declaration if no issues or violations are identified during the inspection process. Once the import declaration is approved, the importer must complete payment of all applicable duties, taxes, and customs-related fees in order for the goods to be released and cleared.

The Philippine Bureau of Customs updates the import declaration status in its E2M Customs System. After confirmation that tax obligations have been fulfilled, the system will automatically authorize cargo release.

Source: Center for WTO and International Trade - VCCI

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