Importing Educational and Religious Books Without Paying Customs Duties

The Philippine government places a high value on education and the freedom of religion. Because of this, the law allows people and organizations to bring books and various publications into the country without paying import duties or taxes. This policy follows international agreements that encourage the sharing of knowledge across borders.

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What Qualifies for the Exemption

To qualify for this tax-free entry, items must fall under specific categories:

• Books focused on economic, technical, or vocational topics
• Scientific, philosophical, historical, or cultural publications
• Religious books such as Bibles, missals, prayer books, the Koran, and the Ahadith
• Hymnals and hymns used for religious services
• Educational, scientific, and cultural materials that are part of international treaties like the IAESCM

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DepED Certification Requirement

A critical part of this process involves the Department of Education (DepED). For most of these books, the importer must obtain a certification from the DepED confirming that the books serve an educational or cultural purpose. If the books arrive before this law takes full effect but are still held by the Bureau, they can still get the exemption as long as the DepED provides the necessary clearance.

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Required Documents

1. Tax and Duty Exemption Indorsement (TEI)
2. Goods Declaration
3. Bill of Lading or Air Waybill
4. Import Invoice
5. Packing List

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Step-by-Step Import Process

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1. Identify the Category of the Books

The importer reviews the titles and subjects of the books and confirms the materials belong to the list of allowed topics like science, history, or religion.

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2. Apply for DepED Certification

The importer reaches out to the Department of Education, provides the list of books, and requests a certification stating the materials are for educational, scientific, or cultural use.

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3. Arrange the Shipment

The importer coordinates with the supplier abroad to ship the books, ensuring the supplier provides a clear Invoice and a detailed Packing List.

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4. File the Tax Exemption Request

Once the DepED certification is secured, the importer applies for the Tax and Duty Exemption Indorsement (TEI) - the key permit needed to avoid paying the duties at the port.

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5. Submit Documents to Customs

The importer files the Goods Declaration through the customs system, attaching the TEI, the DepED certification, the Bill of Lading, and the Invoice.

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6. Physical Inspection and Verification

Customs officers check the shipment to see if the books match the titles listed in the documents and verify that the items are truly for education or religion and not for regular commercial sale.

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7. Release of the Shipment

After the Bureau of Customs confirms everything is in order, they process the release. The importer picks up the books and brings them to their school, library, or religious center without paying taxes.