CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC.

in coordination with
PEDREZA CUSTOMS AND TARIFF WEBINARS

Room 209, 2nd Floor, Manuel F. Tiaoqui Bldg., Plaza Sta. Cruz, Manila
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2024 CUSTOMS DOCUMENTATION, CLEARANCE AND PROCEDURES TUTORIAL

CUSTOMS CLEARANCE FOR CONDITIONALLY TAX AND/OR DUTY FREE IMPORTATIONS PART 1
By: Prof. JERALD D. SOLLANO, CB, MCA
Lecturer

CONDITIONALLY TAX AND/OR DUTY FREE IMPORTATIONS

Basic Concepts
1. Section 800 provides for the list subject to tax and/or duty exemption upon compliance with the rules and regulations set forth by the
Commissioner of Customs with the approval of the Secretary of Finance;
2. Nature of tax exemptions is strictly construed against the person availing it and liberally against the State;
3. As a rule, no exemption from duties except the following:
a. Those provided for under CMTA;
b. Those granted to GOCCs with existing contracts, commitments, agreements or obligations with foreign countries requiring such
exemption;
c. Those granted to international institutions, associations or organizations entitled to exemption pursuant to agreements or specials
laws;
d. Those that may be granted by the President upon recommendation of the NEDA in the interest of national economic development;
e. The provisions of general and special laws to the contrary notwithstanding
4. Grant of exemption may be applied on customs duties or both customs duties and internal revenue taxes (VAT/Excise Tax);
5. All applications for exemption from duties and/or taxes shall be filed with the DOF Revenue Office (DOF-RO) or in case of VAT-Exempt
Importations, with the BIR having jurisdiction over the port of entry where the goods arrived;
6. All goods eligible for duty and/or tax exemption shall be issued the corresponding Tax Exemption Indorsement (TEI) or BIR Authority to
Release Imported Goods (ATRIG) for VAT Exempt purposes and shall be endorsed to BOC Tax Exempt Division (TED) for its concurrence;
7. All TEIs are required to be attached to e2m SAD declarations as Non-Cash Payments (Except Informal Entry Process for personal and
household effects, diplomatic shipments, and donations and some Special Procedures such as Postal Items and Express Shipments of
AECO);
8. Regulated goods require permits/clearances from regulating agencies even though granted duty and/or tax exemption

Points to Ponder to Master Section 800

1. Goods covered by the exemption; 4. Applicable goods declaration and supporting documents for
2. Conditions laid down by each provision to avail tax and/or customs clearance;
duty exemption; 5. Applicable customs clearance procedure
3. Documentary requirements to secure the exemption with
the DOF;

1. Aquatic Products (such as fishes, crustaceans, mollusks, marine animals, seaweeds, fish oil, roe) caught or gathered by fishing vessels of
Philippine registry. [Sec. 800(a)]
Conditions:
a. They are imported in such vessels or in crafts attached thereto;
b. They are not landed in any foreign territory; if so landed, they have been landed solely for transshipment without having been
advanced in condition.
Documents to Secure TEI: Not required (CAO 6-2020)
Documents Required for Customs Clearance
a. Certificate from Master of the Fishing Vessel stating that:
i. That the fishing vessel which caught or gathered the covered aquatic products is of Philippine registry;
ii. Such aquatic products are imported in such vessel or in crafts attached thereto;
iii. Such aquatic products have not been landed in any foreign territory, if so landed, they have been landed solely for transshipment
without having been advanced in condition.
b. Permit/Clearance from Regulatory Agency (BFAR);
c. Goods Declaration (Consumption - SAD)*;
d. Import Bill of Lading*;
e. Import Invoice/Packing List*
The above requirements shall be presented whether or not the carrying or gathering vessels are the same.
Procedure: Formal Entry Process*
Note:
RA 8550 as amended by RA 10654 (Philippine Fisheries Code of 1998)
SEC. 3. Section 4 of the same Act is hereby amended, as follows:
“SEC. 4. Definition of Terms. – As used in this Code, the following terms and phrases shall mean as follows:
(1) x x x
(18) Distant Water Fishing – means fishing in the high seas or in waters of other states.
(85) Transhipment – refers to the transfer of all or any fish or fishery product from one fishing vessel to another.

“SEC. 32. Distant Water Fishing. – Fishing vessels of Philippine registry may engage in distant water fishing as defined in this
Code: Provided, That they comply with the safety, manning and other requirements of the Philippine Coast Guard, Maritime Industry Authority
and other agencies concerned: Provided, however, That they secure a fishing permit, gear license and other clearances from the
Department: Provided, further, That the fish caught by such vessels shall be considered as caught in Philippine waters and therefore not

Prof. JERALD D. SOLLANO, CB, MCA

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subject to all import duties and taxes only when the same is landed in duly designated fish landings and fish ports in the
Philippines: Provided, furthermore, That landing ports established by canneries, seafood processors and all fish landing sites established prior
to the effectivity of this Code shall be considered authorized landing sites: Provided, finally, That fishworkers on board Philippine registered
fishing vessels conducting fishing activities beyond the Philippine Exclusive Economic Zone are not considered as overseas Filipino workers.
Distant water fishing vessels shall comply with the monitoring, control and surveillance requirements, conservation and management
measures, and fishing access conditions of the Department, the RFMO, or other coastal states.”

2. Equipment for the use in the salvage of vessels or aircrafts. [Sec. 800(b)]
Salvage –
-Compensation paid for saving a ship or its cargo from the perils of the sea or for the lives and property rescued in a wreck.
-The act of saving or rescuing a ship or its cargo.
Conditions:
a. It is not available locally;
b. It must be identified (Certificate of Identification);
c. Giving of security equivalent to 100% of the ascertained duties, taxes and other charges;
d. Conditioned for re-exportation or payment of duties, taxes and other charges within 6 months from the date of acceptance of GD,
extendible for a term not exceeding 6 months from the expiration of the original period

Documentary Requirements to Secure TEI:

a. Completely filled-out DOF RO Form No. 91 f. Certification from CAAP that the equipment is appropriate
b. Notarized Affidavit of End-Use/Ownership for use in the salvage of vessels and not available locally (for
c. Signed and dated Bill of Lading/Airway Bill salvage of aircrafts)
d. Commercial Invoice (Packing List, if available) g. Authorization Letter (if authorized representative)
e. Certification from PCG that the equipment is appropriate for
use in the salvage of vessels and not available locally (for
salvage of vessels)

Documents Required for Customs Clearance:

a. TEI with accompanying documents
b. Goods Declaration (Conditional Importation - SAD)
c. Import Bill of Lading/Airway Bill*
d. Import Invoice/Packing List*
e. Security equivalent to 100 % of the ascertained duties, taxes and other charges thereon, conditioned for the exportation thereof, or
payment of duties, taxes and other charges within 6 months from the acceptance of the GD
f. Certificate of Identification once entered into the Philippines and re-identified upon re-exportation
The Bureau may extend the time for exportation or payment of duties, taxes and other charges for a term not exceeding 6 months from the
expiration of the original period.
Procedure: Formal Entry Process
Note: If the equipment is also a vessel, Staging Bill of Lading is required under CMO 22-2018. Subject to submission of Authority to Acquire Ship
thru Importation/Lease from MARINA

3. Cost of repairs, excluding the value of the goods used, made in foreign countries upon vessels or aircraft documented, registered or licensed
in the Philippines. [Sec. 800 (c)]
Conditions:
1. That adequate facilities for such repairs are not afforded in the Philippines
2. 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
Documentary Requirements to Secure TEI:
a. Completely filled-out DOF RO Form No. 91 f. Registration from MARINA (for PH registered vessels)
b. Notarized Affidavit of End-Use/Ownership g. Certification from CAAP that the repair is not available
c. Signed and dated Bill of Lading/Airway Bill locally (for PH registered aircrafts)
d. Commercial Invoice (Packing List, if available) h. Registration from CAAP (for PH registered aircrafts)
e. Certification from MARINA that the repair is not available i. Authorization Letter (if authorized representative)
locally (for PH registered vessels)

Documents Required for Customs Clearance:

a. TEI with accompanying documents c. Import Bill of Lading/Airway Bill
b. Goods Declaration (Consumption - SAD) d. Import Invoice/Packing List

Procedure: Formal Entry Process

Note: Subject to application for Staging Bill of Lading under CMO 22-2018

4. Goods brought into the Philippines for repair, processing or reconditioning [Sec. 800 (d)]
Conditions:
1. It shall be re-exported upon completion of the repair, processing or reconditioning

Prof. JERALD D. SOLLANO, CB, MCA

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 CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC.
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2. That the Bureau shall require security equal to one hundred percent (100%) of the duties, taxes and other charges thereon, conditioned
for the exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of
acceptance of the goods declaration

Documentary Requirements to Secure TEI:

a. Completely filled-out DOF RO Form No. 91 f. Clearance from regulatory agency (if applicable)
b. Notarized Affidavit of End-Use/Ownership g. Export Bill of Lading/AWB (if applicable)
c. Signed and dated Bill of Lading/Airway Bill h. Export Invoice/Packing List (if applicable)
d. Commercial Invoice (Packing List, if available) i. Export Declaration (if applicable)
e. Contract/Agreement (for repair/processing/reconditioning) j. Authorization Letter (if authorized representative)

Documents Required for Customs Clearance:

a. TEI with accompanying documents c. Goods Declaration (Conditional Importation - SAD)
b. Security equivalent to 100 % of the ascertained duties, taxes d. Import Bill of Lading/Airway Bill
and other charges thereon, conditioned for the exportation e. Import Invoice/Packing List
thereof, or payment of duties, taxes and other charges
within 6 months from the acceptance of the GD

Procedure: Formal Entry Process

5. Medals, badges, cups, and other small goods bestowed as trophies or prizes, or those received or accepted as honorary distinction [Sec.
800(e)]
Condition
1. It is bestowed as trophies or prizes, or those received or accepted as honorary distinction
Documentary Requirements to Secure TEI (if unaccompanied):
a. Completely filled-out DOF RO Form No. 91 e. Document showing that goods were bestowed as trophies or
b. Notarized Affidavit of End-Use/Ownership prizes or those received or accepted as honorary distinction
c. Signed and dated Bill of Lading/Airway Bill f. Authorization Letter (if authorized representative)
d. Commercial Invoice (Packing List, if available)

Documents Required for Customs Clearance (if unaccompanied):

a. TEI with accompanying documents c. Import Bill of Lading/Airway Bill
b. Goods Declaration (Consumption - IIDE) d. Import Invoice/Packing List

Procedure:
1. If unaccompanied: Informal Entry Process, or Special Procedure (Postal Item, Express Shipment of AECO)
2. If accompanied: Special Procedures on Traveller/Passenger Baggage
TEI is not required if the said goods are brought in as accompanied baggage of the recipient with sufficient proof that the same were bestowed as
trophies or prizes or received or accepted as honorary distinction

6. Personal and Household Effects of Residents of the Philippines [Sec. 800 (f)]
Inclusions:
a. Wearing apparel d. Instruments related to one’s profession
b. Goods of personal adornment e. Analogous personal and household effects
c. Toilet goods
Exclusions:
a. Luxury Items d. Aircrafts
b. Vehicles e. Animals
c. Vessels
Conditions
1. It is purchased in foreign countries by residents of the Philippines which were necessary, appropriate, and normally used for their comfort
and convenience during their stay abroad
2. Accompanying them on their return, or arriving within a reasonable time which, barring unforeseen and fortuitous events, in no case
shall exceed sixty (60) days after the owner's return
Documentation and Procedures:
Subject to submission of Baggage Declaration upon arrival under Special Procedures on Traveler/Passenger Baggage

7. Personal and Household Effects of Returning Residents [Sec. 800 (f)]

Inclusions:
1. Household appliances, jewelry, precious stones, and other goods of luxury which were formally declared and listed before departure and
identified under oath before the District Collector when exported from the Philippines by such returning residents upon their departure therefrom
or during their stay abroad

Conditions:
1. It shall not be in commercial quantities
2. It is not intended for barter, sale or for hire

Prof. JERALD D. SOLLANO, CB, MCA

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3. Limited to the FCA or FOB value of:

(i) Three hundred fifty thousand pesos (P350,000.00) for those who have stayed in a foreign country for at least ten (10) years and have
not availed of this privilege within ten (10) years prior to returning resident's arrival;
(ii) Two hundred fifty thousand pesos (P250,000.00) for those who have stayed in a foreign country for a period of at least five (5) but not
more than ten (10) years and have not availed of this privilege within five (5) years prior to returning resident's arrival; or
(iii) One hundred fifty thousand pesos (P150,000.00) for those who have stayed in a foreign country for a period of less than five (5) years
and have not availed of this privilege within six (6) months prior to returning resident's arrival.

Added privileges and conditions for retuning OFW:

In addition to the privileges granted under the immediately preceding paragraph, returning Overseas Filipino Workers (OFWs) shall have the
privilege to bring in, tax and duty-free, home appliances and other durables, limited to one of every kind once in a given calendar year
accompanying them on their return, or arriving within a reasonable time which, barring unforeseen and fortuitous events, in no case shall exceed
sixty (60) days after every returning OFW's return upon presentation of their original passport at the port of entry: Provided, That any amount in
excess of FCA value of one hundred fifty thousand pesos (P150,000.00) for personal and household effects or of the number of duty-free appliances
as provided for under this section, shall be subject to the corresponding taxes and duties

Documentary Requirements to Secure TEI:

a. Completely filled-out DOF RO Form No. 91 e. Valid Passport issued by the DFA and certified by the DOLE
b. Notarized Affidavit of End-Use/Ownership and/or POEA (for overseas employment purposes)
c. Signed and dated Bill of Lading/Airway Bill f. Proof of residency/Certificate of employment (if applicable)
d. Itemized Packing List g. Authorization Letter (if authorized representative)

Documents Required for Customs Clearance (Unaccompanied - CMO 15-2017):

a. Goods Declaration (Consumption -IIDE - BC Form 177) f. Permits/Clearances
b. Duly Filled Out PHED Form* g. Accomplished Permit to Deliver Imported Goods PDIG (BC Form
c. TEI 194) for sea shipment/Gate Pass (BC Form 203) for air shipment
d. Bill of Lading/AWB h. Other necessary documents as may be required by the Bureau
e. Certificate of Identification (CI), if any

Procedures:
1. If accompanied, Special Procedure on Traveler/Passenger Baggage
2. If unaccompanied, Informal Entry Process
Note:
a. PHED is not yet implemented and on a voluntary basis
b. For goods excluded from exemption, (i.e., motor vehicles) Registration as Non Regular Importer (NRI) is required under CMO 46-2019.
Subject to submission of Certificate of Authority to Import (CAI) and Release Certificate from DTI-FTEB.

8. Balikbayan Boxes [Sec. 800 (g)]

Who are allowed to bring in Balikbayan Boxes?
a. Residents of the Philippines
b. OFWs
c. Other Filipinos while residing abroad
Conditions:
1. Balikbayan boxes shall contain personal and household 4. The FCA value shall not exceed one hundred fifty thousand
effects only pesos (P150,000.00)
2. It shall not be in commercial quantities 5. Residents of the Philippines, OFWs or other Filipinos can only
3. It is not intended for barter, sale or hire avail of this privilege up to three (3) times in a calendar year

Documentary Requirements to Secure TEI: Not required

Documents Required for Customs Clearance (CMO 79-90, CMO 18-2018):
a. IIDE (10 packages per IIDE) c. Bill of Lading/Airway Bill
b. PDIG (10 packages per PDIG) for sea shipments, NAIA d. Consolidated Cargo Manifest
Gatepass for air shipments e. Accomplished Information Sheet (IS)* or Packing List

Procedure: Informal Entry Process

Note:
1. Balikbayan boxes are usually consolidated by a BOC-Registered Deconsolidator per CAO 1-2018 and CMO 18-2018
2. The implementation of Information Sheet is still on voluntary basis. Some deconsolidators are using it as uniform Packing List

9. Personal effects of travelers or tourists [Sec. 800 (h) first paragraph]

Inclusions:
a. Wearing apparel c. Toilet goods e. Theatrical costumes
b. Goods of personal adornment d. Portable tools and instruments f. Similar effects

Conditions:
1. That this exemption shall not apply to goods intended for other persons

Prof. JERALD D. SOLLANO, CB, MCA

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2. It is not intended for barter, sale or hire

3. The Bureau may require either a written commitment or a security in an amount equal to one hundred percent (100%) of the ascertained
duties, taxes and other charges thereon
4. Conditioned for the exportation thereof or payment of the corresponding duties, taxes and other charges within three (3) months from
the date of acceptance of the goods declaration: Provided, further, That the Bureau may extend the time for exportation or payment of
duties, taxes and other charges for a term not exceeding three (3) months from the expiration of the original period

Documentary Requirements to Secure TEI (if unaccompanied):

a. Completely filled-out DOF RO Form No. 91 f. Copy of pending visa application
b. Notarized Affidavit of End-Use/Ownership g. Contract of employment (if applicable)
c. Signed and dated Bill of Lading/Airway Bill h. Certificate of employment (if applicable)
d. Itemized Packing List i. Marriage contract (if applicable)
e. Original Passport j. Authorization Letter (if authorized representative)

Documents Required for Customs Clearance (if unaccompanied):

1. Goods declaration (Consumption – IIDE) 5. TEI with accompanying documents
2. Import Bill of Lading/Airway Bill
3. Import Invoice/Packing List
4. Written Commitment or Security equivalent to 100 % of the
ascertained duties, taxes and other charges thereon, conditioned
for the exportation thereof, or payment of duties, taxes and other
charges within 3 months from the acceptance of the GD

Procedure:
a. If accompanied – Special Procedure on Traveler/Passenger Baggage
b. If unaccompanied – Special Procedure on Postal Item/Express Shipment of AECO, or Informal Entry Process
The Bureau may extend the time for exportation or payment of duties, taxes and other charges for a term not exceeding 3 months from the
expiration of the original period

10. Personal and household effects and vehicles belonging to foreign consultants or experts hired by or rendering service to, the government
[Sec. 800 (h) second paragraph]
Conditions:
1. It is in quantities and of the kind necessary and suitable to the profession, rank or position of the person importing said items
2. It is for their own use
3. It is not intended for barter, sale or hire
4. The Bureau may require either a written commitment or a security in an amount equal to one hundred percent (100%) of the ascertained
duties, taxes and other charges thereon, upon the goods classified under this subsection; conditioned for the exportation thereof or
payment of the corresponding duties, taxes and other charges within three (3) months after the expiration of their term or
contract: Provided, however, That the Bureau may extend the time for exportation or payment of duties, taxes and other charges for a
term not exceeding three (3) months from the expiration of the original period

Documentary Requirements to Secure TEI (if unaccompanied):

a. Completely filled-out DOF RO Form No. 91 g. Original Passport/Approved visa
b. Notarized Affidavit of End-Use/Ownership h. Favorable Recommendation for conditionally-free
c. Signed and dated Bill of Lading/Airway Bill release from the head of the government agency
d. Itemized Packing List i. Contract/Agreement with the government agency
e. Commercial invoice or motor vehicle/Deed of sale/Certificate of j. Authorization letter (if authorized representative)
Registration
f. Confirmation/Certificate from the head of the government agency
that the consignee is a foreign consultant hire by or rendering
services to the government agency

Documents Required for Customs Clearance (if unaccompanied):

1. Goods declaration (Consumption – IIDE) 5. TEI with accompanying documents
2. Import Bill of Lading/Airway Bill
3. Import Invoice/Packing List
4. Security equivalent to 100 % of the ascertained duties, taxes and
other charges thereon, conditioned for the exportation thereof,
or payment of duties, taxes and other charges within 3 months
from the acceptance of the GD
Procedure:
a. If accompanied – Special Procedure on Traveler/Passenger Baggage
b. If unaccompanied – Special Procedure on Postal Item/Express Shipment of AECO, or Informal Entry Process

Prof. JERALD D. SOLLANO, CB, MCA

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 CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC.
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c. For motor vehicles – Formal Entry Process. Registration as Non Regular Importer (NRI) is required under CMO 46-2019. Subject to
submission of Certificate of Authority to Import (CAI) and Release Certificate from DTI-FTEB.
The Bureau may extend the time for exportation or payment of duties, taxes and other charges for a term not exceeding 3 months from the
expiration of the original period

11. Personal and household effects of persons coming to settle to the Philippines or Overseas Filipinos [Sec. 800(i)]
Inclusions:
1. Professional instrument and implements 3. Wearing apparel
2. Tools of trade, occupation or employment 4. Domestic animals

Exclusions:
1. Vehicles 3. Aircrafts 5. Other similar goods used in
2. Vessels 4. Machineries manufacture

Conditions:
1. It is in quantities and of the class suitable to the 3. It is not intended for barter, sale or hire
profession, rank or position of the persons 4. The Bureau may, upon the production of satisfactory evidence that
importing said items such persons are actually coming to settle in the Philippines and that
2. It is for their own use the goods are brought from their former place of abode

Documentary Requirements to Secure TEI (if unaccompanied):

a. Completely filled-out DOF RO Form No. 91 h. Original Philippine Passport (old or new whichever is
b. Notarized Affidavit of End-Use/Ownership available)
c. Signed and dated Bill of Lading/Airway Bill i. Original Foreign Passport
d. Itemized Packing List j. Marriage Contract (for 13a visa)
e. Oath of Allegiance and Identification Certificate (for dual k. Copy of approved immigrant visa (for those granted with
citizen) immigrant visa)
f. Birth Certificate (for dual citizen) l. Authorization Letter (if authorized representative)
g. Copy of approved visa (for 13a and 13g)

Documents Required for Customs Clearance (unaccompanied)

a. TEI with accompanying documents d. Import Bill of Lading/Airway Bill
b. Goods Declaration (Consumption – IIDE) e. Import Invoice/Packing List
c. Permit/Clearance from regulatory agencies
Procedures:
a. If accompanied – Special Procedure on Traveler/Passenger Baggage
b. If unaccompanied – Special Procedure on Postal Item/Express Shipment of AECO, or Informal Entry Process
c. For motor vehicles – Formal Entry Process. Registration as Non Regular Importer (NRI) is required under CMO 46-2019. Subject to
submission of Certificate of Authority to Import (CAI) and Release Certificate from DTI-FTEB.

12. 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 [Sec. 800(j)]
Conditions:
1. Upon identification, examination, and appraisal
2. Giving of a security in an amount equal to one hundred percent (100%) of the ascertained duties, taxes and other charges thereon
3. Conditioned for exportation thereof or payment of the corresponding duties, taxes and other charges within three (3) months from the
date of acceptance of the goods declaration: Provided, That the Bureau may extend the time for exportation or payment of duties, taxes
and other charges for a term not exceeding three (3) months from the expiration of the original period

Documentary Requirements to Secure TEI:

a. Completely filled-out DOF RO Form No. 91 f. Authorization from Exhibitor (if consigned to broker or
b. Notarized Affidavit of End-Use/Ownership forwarder)
c. Signed and dated Bill of Lading/Airway Bill g. Clearance from regulatory agency (if applicable)
d. Commercial Invoice (Packing List, if available) h. Liquidation Report and Cancellation of Bond (if applicable)
e. Certificate of Venue and Date i. Authorization Letter (if authorized representative)

Documents Required for Customs Clearance:

a. TEI with accompanying documents c. Goods Declaration (Conditional Importation – SAD)
b. Security equivalent to 100 % of the ascertained duties, taxes d. Import Bill of Lading/Airway Bill
and other charges thereon, conditioned for the exportation e. Import Invoice
thereof, or payment of duties, taxes and other charges within 3 f. Packing List
months from the acceptance of the GD

Procedure: Formal Entry Process

Prof. JERALD D. SOLLANO, CB, MCA

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The Bureau may extend the time for exportation or payment of duties, taxes and other charges for a term not exceeding 3 months from the
expiration of the original period
Condition
1. It should not be exhibited for profit
Consequence:
If any of the films is exhibited for profit, the proceeds therefrom shall be subject to confiscation, in addition to the penalty provide under this Act

13. Technical and scientific films when imported by technical, cultural and scientific institutions [Sec. 800(j)]
Documentary Requirements to Secure TEI:
a. Completely filled-out DOF RO Form No. 91 f. Authorization from Exhibitor (if consigned to
b. Notarized Affidavit of End-Use/Ownership broker/forwarder)
c. Signed and dated Bill of Lading/Airway Bill g. Permit from MTRCB
d. Commercial Invoice (Packing List, if available) h. Liquidation Report and Cancellation of Bond (if applicable)
e. Certificate of Venue and Date i. Authorization Letter (if authorized representative)
Documents Required for Customs Clearance:
a. TEI with accompanying documents d. Import Invoice
b. Goods Declaration (Consumption – SAD) e. Packing List
c. Import Bill of Lading/Airway Bill
Procedure: Formal Entry Process
However, no motion pictures and their accessories shall be released by the Bureau without the corresponding permit issued by the MTRCB.
Note: Subject to submission of OMB Import Permits, as applicable.

14. Goods brought by foreign film producers directly and exclusively used for mailing or recording motion picture films on location in the
Philippines [Sec. 800(k)]
Conditions:
1. Upon identification, examination, and appraisal
2. Giving of a security in an amount equal to one hundred percent (100%) of the ascertained duties, taxes and other charges thereon
3. Conditioned for exportation thereof or payment of the corresponding duties, taxes and other charges within three (3) months from the
date of acceptance of the goods declaration: Provided, That the Bureau may extend the time for exportation or payment of duties, taxes
and other charges for a term not exceeding three (3) months from the expiration of the original period

Documentary Requirements to Secure TEI:

a. Completely filled-out DOF RO Form No. 91 c. Signed and dated Bill of Lading/Airway Bill
b. Notarized Affidavit of End-Use/Ownership stating that the d. Commercial Invoice (Packing List, if available)
goods are not for sale, barter or hire but are directly and e. Certificate of Venue and Date
exclusively used for making/ recording motion pictures films f. Liquidation Report and Cancellation of Bond (if applicable)
on location in the Philippines and stating the itemized goods g. Authorization Letter (if authorized representative)
with their corresponding descriptions and values

Documents Required for Customs Clearance:

a. TEI with accompanying documents c. Security equivalent to 100 % of the ascertained duties, taxes and other
b. Affidavit by foreign film producer stating that charges thereon, conditioned for the exportation thereof, or payment of
the goods are not for sale, barter or hire but are duties, taxes and other charges within 3 months from the acceptance of
directly and exclusively used for making/ the GD, unless extended by the District Collector for another 3 months
recording motion pictures films on location in d. Goods Declaration (Conditional Importation – SAD)
the Philippines and stating the itemized goods e. Import Bill of Lading/Airway Bill
with their corresponding descriptions and f. Import Invoice/Packing List
values
Procedure: Formal Entry Process

15. Photographic and cinematographic films, underdeveloped, exposed outside the Philippines by resident Filipino citizens or by producing
companies of Philippine registry [Sec. 800(k)]
Conditions:
1. The principal actors and artists employed for the production are Filipinos
2. Upon affidavit by the importer and identification that such exposed films are the same films previously exported from the Philippines
Documentary Requirements to Secure TEI:
a. Completely filled-out DOF-RO Form No. 91
b. Notarized Affidavit of End-Use/Ownership stating the following: -
The negative films, undeveloped, are the same films which were brought outside the Philippines where the same were exposed for the production
or filming of motion pictures;
The owner is a resident Filipino citizen or a producing company of Philippine registry; and
The principal actors and artists employed in the production of said pictures are Filipinos
a. Signed and dated Import Bill of Lading/AWB c. Certificate of Identification/Inspection and Loading
b. Commercial Invoice (Packing list/Brochure, if applicable) d. Authorization Letter (if authorized representative)
Documents Required for Customs Clearance:
a. TEI with accompanying documents

Prof. JERALD D. SOLLANO, CB, MCA

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 CLAP CUSTOMS REVIEW & CENTER FOR PROFESSIONAL DEVELOPMENT, INC.
in coordination with
PEDREZA CUSTOMS AND TARIFF WEBINARS

Room 209, 2nd Floor, Manuel F. Tiaoqui Bldg., Plaza Sta. Cruz, Manila
Contacts - Globe: 09063811016 / 09068172757 Email: [email protected] FB: www.facebook.com/clap.stacruz/

b. Goods Declaration (Consumption – SAD)

c. Import Bill of Lading/Airway Bill
d. Import Invoice/Packing List
e. Certificate of Identification (CI) evidencing that the films have been identified prior to exportation from the Philippines
f. Re-identification upon entry by customs officials concerned and that the CI in both should be presented
g. Affidavit by the importer stating that:
The negative films, undeveloped, are the same films which were brought outside the Philippines where the same were exposed for the
production or filming of motion pictures;
The owner is a resident Filipino citizen or a producing company of Philippine registry; and
The principal actors and artists employed in the production of said pictures are Filipinos
Procedure: Formal Entry Process
Note: Subject to submission of MTRCB Import Permits and/or OMB Import Permits, as applicable

16. Importations for the official use of foreign embassies, legations and other agencies of foreign governments [Sec.800(l)]
Condition:
1. That those foreign countries accord like privileges to corresponding agencies of the Philippines
Documentary Requirements to Secure TEI:
a. Completely filled-out DOF-RO Form No. 91 d. DFA Recommendation
b. Signed and dated Bill of Lading/Airway Bill e. Note Verbale from the Embassy
c. Commercial Invoice (Packing List if available)
Note: Submission to DOF may be made online thru e-TESLite system
Documents Required for Customs Clearance:
a. TEI with accompanying documents c. Import Bill of Lading/Airway Bill
b. Goods Declaration (Consumption – IIDE) d. Import Invoice/Packing List
Procedure: Informal Entry Process

17. Goods imported for the personal or family use of members and attaches of foreign embassies, legations, consular officers and other
representatives of foreign governments [Sec.800(l)]
Conditions:
1. That such privilege shall be accorded under special agreements between, the Philippines and the countries which they represent
2. That the privilege may be 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, legations, consular officers and other representatives of foreign governments
Documentation and Procedures: Same as to the Importations for the official use of foreign embassies, legations and other agencies of foreign
governments

18. Imported goods donated to or, for the account of the Philippine government or any duly registered relief organization, not operated for
profit [Sec. 800(m)]
Conditions:
1. It should be for free distribution among the needy
2. Upon certification by the DSWD or the Department of Education (DepED), or the Department of Health (DOH), as the case may be

Documentary Requirements to Secure TEI:

a. Completely filled-out DOF-RO Form No. 91 f. Itemized Packing List (for foodstuff and medicines, indicate
b. Notarized Affidavit of End-Use/Ownership expiry dates)
c. Authorization Letter (if authorized representative) g. DSWD/DepEd/DOH Recommendation
d. Signed and dated Bill of Lading/Airway Bill h. Authenticated/Apostilled Deed of Donation
e. Commercial or Non-Commercial Invoice (Proforma Invoice i. Notarized Deed of Acceptance
or Consignment Invoice) or equivalent document (Statement
of Value Invoice)

Documents Required for Customs Clearance:

a. TEI with accompanying documents c. Import Bill of Lading/Airway Bill
b. Goods Declaration (Consumption – IIDE) d. Import Invoice/Packing List
Procedure: Informal Entry Process

Prof. JERALD D. SOLLANO, CB, MCA

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