1. What are the import documents required in all shipments to the Philippines?

• Commercial Invoice
• Bill of Lading or Airway Bill for air shipments
• 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, such as the Bureau of Food  and Drugs (BFAD) license
• Commercial Invoice of Returned Philippine Goods and Supplemental Declaration on  Valuation
• For Letter of Credit (L/C) Transaction, a duly accomplished Letter of Credit (L/C)  including Proforma Invoice and Import Entry Declaration for Advance Customs Import  Duty (ACID)
• For non-L/C Transactions, either Draft Documents against Acceptance (D/A),  Documents Against Payment (D/P), Open Account (OA) or self-funded, a Proforma Invoice

2. What are the legal fees to be collected from importers?

• Annual registration fee of P1,500 and processing fee of P500 for subsequent updates of the registration

3. Who are authorized to make an import entry?

• Importer- being the holder of the Bill of Lading (B/L) or Airway Bill (AWB)
• Customs Broker- acting under the authority from the holder of the B/L or AWB
• A person duly empowered to act as agent or attorney-in-fact for such holder

4. What are the requirements upon filing of import entry?

• Import Entry and Internal Revenue Declaration (IEIRD-BOC Form No. 236)
• Supplemental Declaration on Value (SDV)
• B/L or AWB
• Commercial Invoice
• Packing List
• Other additional documents as may be required, such as:
  a. ATRIG (VAT- exempt goods)
  b. Certificate of Origin (CO)
  c. Import Permit for regulated items
  d. Health Certificate

Click here to download Revised Rules and Regulations on Accreditation of Importers.