Step-by-Step Importation Guide Philippines

Importing goods into the Philippines involves regulatory compliance, proper documentation, and coordination with the Bureau of Customs and other government agencies. Following this guide ensures smooth clearance and minimizes penalties.

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Step 1: Business and Tax Registration

• Register Your Business – Sole Proprietorship → DTI; Corporation/Partnership → SEC.
• Register with BIR – Obtain TIN and Certificate of Registration (Form 2303).
• BOC Accreditation – Apply via CPRS, upload business documents and valid ID.

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Step 2: Determine Import Requirements

• Classify Your Goods – Use AHTN/HS Code to determine duty rates. Misclassification may result in fines or seizure.
• Check Regulatory Requirements – FDA (food/drugs), BPI (plants), BAI (animals), DENR (chemicals), DTI (vehicles), PNP-FEO (firearms).
• Identify Required Permits – CPR, Import Permit, ATRIG, Certificate of Origin, ICC, etc.

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Step 3: Arrange Shipment

• Place order with supplier and confirm Incoterms (CIF/FOB)
• Ensure accurate product description, quantity, and HS Code
• Prepare shipping documents: Commercial Invoice, Packing List, Bill of Lading/Airway Bill, Insurance Certificate

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Step 4: Secure Regulatory Permits (Before Arrival)

Apply for permits with the relevant agencies. Some permits require submission before the shipment leaves the exporting country (e.g., SPSIC, VQC, CPR, ATRIG, Certificate of Origin).

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Step 5: Lodgement with BOC

• Engage a licensed customs broker to file import declarations via e2m
• Submit Import Entry Declaration including CIF value, HS/AHTN code, quantity, and origin
• Attach supporting documents: Invoice, Packing List, B/L or AWB, Permits

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Step 6: Customs Assessment

• Import Duty = CIF × Duty Rate
• VAT = (CIF + Duty + Other Charges) × 12%
• Excise, DST, Arrastre, Wharfage as applicable
• Lane assignment: Green (no inspection), Yellow (document review), Red (physical inspection)

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Step 7: Payment and Release

• Pay duties and taxes through Authorized Agent Banks (AAB) or electronic payment channels
• BOC issues Authority to Release Imported Goods (ATRIG) for regulated items
• Cargo released from port or warehouse

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Step 8: Delivery to Consignee

• Arrange transport from port to warehouse
• Confirm quantity and condition of shipment

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Step 9: Post-Clearance Compliance

• Maintain records for at least 3 years
• Be ready for Post-Clearance Audit (PCA) by BOC
• Ensure permits, invoices, and declarations match

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Tips for Smooth Importation

• Work with a licensed customs broker to minimize errors
• Ensure all documents are consistent in value, quantity, and description
• Apply for permits early to avoid shipment delays
• Keep updated on duty rates and regulatory changes