Goods for Making or Recording Motion Picture Films

Goods for making or recording motion picture films include equipment, devices, tools, and materials directly used to create, shoot, record, edit, or produce film and audiovisual content. These goods commonly include motion picture cameras, digital cinema cameras, lighting equipment, sound recording devices, film production accessories, editing and post-production equipment, specialized filming machinery, and temporary production materials used during filming.

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Production companies, film outfits, media entities, and international film crews often import these goods temporarily for specific projects in the Philippines. The BOC may grant a conditional exemption from duties and taxes when importers bring these goods into the country for film production purposes and comply with customs requirements.

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Requirements

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The following documents shall be filed with the Bureau:

1. TEI with accompanying documents
2. Affidavit by foreign film producers stating that the goods are not for sale, barter, or hire but are directly and exclusively used for making or recording motion pictures on location in the Philippines, with an itemized list of goods and their values
3. Identification, examination and appraisal by a customs officer and the issuance of a Certificate of Identification
4. Security equal to 100% of the ascertained duties, taxes and other charges, conditioned for exportation or payment within three (3) months from the date of acceptance of the goods declaration, unless extended by the District Collector for another three (3) months
5. Goods Declaration
6. Import Bill of Lading/Air Waybill
7. Import Invoice/Packing List

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How to Qualify for Conditional Duty Exemption

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1. Identify the Goods and Confirm Eligibility

Before shipment, review the imported goods and confirm that they directly support film production. Prepare a complete inventory of equipment and technical specifications, including serial numbers, descriptions, and intended production use. Early preparation reduces customs delays.

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2. Prepare Documentary Requirements

Gather all importation and production-related documents before the shipment arrives. Make sure the information remains accurate and consistent across all records. Mismatched declarations often delay customs processing.

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3. File the Application for Conditional Exemption

Submit the required application and supporting documents to the appropriate customs office. Clearly explain the nature of the film project, the purpose of the imported goods, the duration of use in the Philippines, and the planned re-export schedule. Engaging a licensed customs broker familiar with temporary importations can streamline this step.

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4. Post the Required Bond or Security

Once customs officers assess the shipment, comply with any bond or security requirement. The BOC uses this safeguard to ensure compliance with customs obligations. Failure to post the required bond may delay cargo release.

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5. Secure Customs Approval and Release

After reviewing the documents and confirming compliance, customs authorities may approve the conditional exemption and release the goods. Keep copies of all approvals and customs records throughout the production period.

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6. Re-export the Goods or Complete Final Customs Compliance

After filming ends, re-export the equipment within the prescribed period or comply with any approved customs disposition process. Submit proof of compliance to facilitate bond cancellation or release. Missing deadlines may result in duties, taxes, and penalties.