Includes customs regulations and contact information for this country's customs office.
Last Published: 7/11/2017

Importers and customs brokers must secure accreditation from the Bureau of Customs (BOC). Exceptions include importers in special economic zones, the Philippine Government and its agencies, foreign embassies, consulates, and international organizations with diplomatic status and/or recognized by the Philippine government, such as the Asian Development Bank (ADB) and the World Health Organization (WHO). Visit Philippine Department of Trade and Industry Importing Procedures for more information on accreditation and/or authority to import and procedures.

Accredited importers (or customs brokers) can access BOC’s Electronic to Mobile (E2M) system to lodge import entries electronically. The E2M system allows customs officers and traders to electronically process most customs transactions, although importers are still required to submit hard copies of import documents and attachments to the Entry Processing Unit for verification. The E2M system does not deal with permits and/or licenses issued by other government agencies and must be applied for separately. 

Import documents required in all shipments are as follows:

  • Commercial Invoice;

  • Bill of Lading (for sea freight) or airway bill (for air freight);

  • Certificate of Origin, if requested;

  • Packing List;

  • Applicable special certificates required due to the nature of goods being shipped/requested by importer/bank/letter of credit clause;

  • Commercial Invoice of Returned Philippine Goods and Supplemental Declaration on Valuation;

  • For Letter of Credit (L/C) Transaction, a duly accomplished L/C including Pro forma Invoice and Import Entry Declaration for Advance Customs Import Duty (ACID); and

  • For non-L/C Transactions, either Draft Documents against Acceptance (D/A), Documents against Payment (D/P), Open Account (OA) or self-funded, and a Pro forma Invoice.

Shipments are classified according to risk. A low-risk shipment passes through the “green lane” without documentary review or physical inspection.  A moderate-risk shipment passes through the “yellow lane” and is subject to document review. A high-risk shipment passes through the “red lane” and is subject to both document review and physical inspection.

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Philippines Trade Development and Promotion Foreign Trade Regulations