IMPORT CUSTOMS PROCEDURES IN THE PHILIPPINES

IMPORT CUSTOMS PROCEDURES IN THE PHILIPPINES

Customs Procedures

Import ProceduresAll imported articles invite import taxes, even those having been previously exported (except special mention envisaged in the Tariff and Customs Code or another regulation). The entry form must be filled in at the Customs Office in the 30 days following the unloading of the last package, failing to do which amounts to abandonment of the goods and ipso facto confiscation of the cargo.
The importation of certain commodities is regulated or prohibited. Imports are classified as follows:
- Freely Importable Commodities;
- Regulated Commodities;
- Prohibited or Banned Commodities,
.

Import documents required for shipments to the Philippines include:
• Commercial invoice/Pro forma invoice;
• Bill of lading (for sea freight) or air waybill (for air freight);
• Certificate of origin (if requested);
• Packing list;
• Special certificates/import clearance/permit depending on the nature of goods being shipped and/or requested by the importer/bank;
• Commercial Invoice of Returned Philippine Goods. Specific Import ProceduresSome products such as animals, plants, foodstuffs, medicines, chemicals, etc. require a special certificate.
Tariff-Rate Quotas (TRQs) still remain on a number of sensitive products such as corn, poultry meat, pork, sugar and coffee. Minimum Access Volumes (MAV) have been established for these commodities.