Guidelines and Procedures on International Donations Bureau of Customs Department of Finance Republic of the Philippines
OUTLINE
When can goods be duty- and/or tax-exempt?
What are the requirements to avail of duties
and taxes exemption?
If duty- and/or tax-exempt, what other charges
need to be paid?
Who are the Customs point persons for
donations?
Int’l orgs and specialized agencies entitled to
duties and taxes exemption
Where can I view the details of the guidelines
and procedures on donations?
When can donated goods be duty- and/or tax-exempt?
1. When the consignee is either of the following:
a) National Government Agency (NGA) – duties and
taxes are automatically charged to the NGA’s account
b) Department of Social Welfare and Development
(DSWD)-registered, licensed, and/or accredited
Social Welfare Development Agency (SWDA) -
duty-exempt if procedures are followed; not tax-exempt
c) Foreign Embassies and International Organizations
/ Specialized Agencies* – duty- and tax-exempt if
procedures are followed; coordination with Department
of Foreign Affairs (DFA) or Philippine Embassy /
Consular Office in the country of origin
* See Slides # 10 & 11 for List of international organizations / specialized
agencies
When can donated goods be duty- and/or tax-exempt?
2. When the consignee is neither 1a, 1b, or 1c
but donates the goods to:
a) National Government Agency (NGA) – duties and
taxes are automatically charged to the NGA’s account
b) Department of Social Welfare and Development
(DSWD)-registered, licensed, and/or accredited
Social Welfare Development Agency (SWDA) -
duty-exempt if procedures are followed; not tax-exempt
3. When goods are not prohibited imports.
Examples of prohibited imports are:
b) Used clothing
c) Items indicated in the Section 101 of the Tariff and
Customs Code of the Philippines (TCCP)
What are the requirements to avail of duties and/ taxes exemption?
Consularized(1) / Notarized(2) Deed of Donation
Deed of Acceptance
Bill of Lading or Airway Bill (endorsed by
shipping agent or airline)
Itemized Packing List
Invoice (required for calculation of duties and
taxes)
Import Permit or Clearance (if any of the
goods being imported is a restricted or
regulated good) 1 – Applicable for Item 1 of Slide #2
2 – Applicable for Item 2 of Slide #3
What are the requirements to avail of duties and/ taxes exemption?
Filled-up Informal Import Declaration Entry
(IIDE, a form available at the BOC
Administrative Division or Collection Division
at the Port of Discharge)
Filled-up Permit to Deliver Imported Goods
(PDIG, a form available at the BOC
Administrative Division or Collection Division
at the Port of Discharge (applicable to sea
freight cargoes only as endorsed by shipping
agent)
Other Customs charges such as Customs
Documentary Stamp (CDS), Import Processing
Fee (IPF), Container Security Fee (CSF), and
Customs Forms
Charges of private entities:
Storage
Demurrage
Arrastre
Trucking / Transportation
Warehousing
Stripping / Stuffing
If duty- and/or tax-exempt, what other charges need to be paid?
Over-all Point Person
Ms. Maria Teresita Juliet G. Malco, Asst. Customs
Operations Officer; Mobile #: +639177461168
Ninoy Aquino International Airport
Atty. Agnes D. Dominez, Law Division Chief; Contact #s:
(02) 87950.88, (02) 831.34.21
Mactan-Cebu International Airport
Mr. Roy R. Gonzaga, Warehouseman III; Mobile #:
+639165528738
Who are the Customs point persons for donations?
International Labor Organization (ILO)
Food and Agriculture Organization of the United
Nations
United Nations Educational, Scientific, and Cultural
Organization (UNESCO)
International Monetary Fund (IMF)
International Bank for Reconstruction and
Development (IBRD)
World Health Organization (WHO)
World Food Programme (WFP)
United Nations Population Fund (UNPF)
United Nations Development Programme (UNDP)
Int’l orgs and specialized agencies entitled to duties and taxes exemption
Int’l orgs and specialized agencies entitled to duties and taxes exemption
United Nations High Commissioner for Refugees
(UNHCR)
United Nations Children’s Fund (UNCF)
International Committee of the Red Cross (ICRC)
Philippine Red Cross
Other agencies related to the United Nations (UN)
Where can I view the details of the guidelines and procedures?
Visit the Customs website by clicking
this link:
http://customs.gov.ph/references/imp
orting-relief-goods/
