Aquatic Products

Aquatic products refer to marine or aquatic resources that Philippine-registered vessels catch or gather. The Bureau of Customs (BOC) recognizes these products as conditionally exempt from import duties when importers meet the requirements under the regulation.

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Requirements

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The following documents shall be filed directly with the Bureau in order to be considered conditionally tax and/or duty exempted:

1. Certificate of the Master of the fishing vessel stating that: (a) the fishing vessel is of Philippine registry; (b) the aquatic products are imported in such vessel or in crafts attached thereto; and (c) the products have not been landed in any foreign territory, or if so landed, were landed solely for transshipment without being advanced in condition.
2. Permit/Clearance from a regulatory agency
3. Import Bill of Lading
4. Goods Declaration
5. Import Invoice/Packing List

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How to Qualify for Conditional Duty Exemption

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1. Use a Philippine-Registered Vessel

Importers must source aquatic products from a Philippine-registered vessel. CAO 06-2020 only grants conditional duty exemption to aquatic products that Philippine-registered fishing vessels catch or gather.

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2. Keep the Products in Their Original Condition

Importers must keep aquatic products in their original condition before they enter the Philippines. If a vessel stops in a foreign country, operators may only use the stop for transshipment. They cannot process, improve, or alter the products in any way.

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3. Obtain a Certification from the Master of the Fishing Vessel

Importers must obtain a certification from the Master of the fishing vessel confirming that:

• A Philippine-registered vessel caught or gathered the aquatic products
• The same vessel or its attached craft transported the products
• The products either did not enter foreign territory or entered one only for transshipment without any advancement in condition

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4. Gather and Submit the Required Documents

Importers must gather and submit the following documents to the BOC:

• A Goods Declaration
• An Import Bill of Lading
• An Import Invoice and Packing List
• Any required regulatory permits or clearances from appropriate government agencies

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5. File the Exemption Claim with the BOC

Importers must file their exemption claim with the BOC during customs processing. The BOC reviews the submitted documents and determines whether the shipment qualifies for conditional duty exemption under CAO 06-2020. Notably, importers of aquatic products are not required to secure a Tax Exemption Indorsement (TEI) from the Department of Finance-Revenue Office - they can claim the exemption by directly complying with BOC requirements.