May 22, 2026

Importation Guides

Imported goods donated for charitable purposes may qualify for conditional tax and duty exemption in the Philippines under Customs Administrative Order (CAO) No. 06-2020 and the Customs Modernization and Tariff Act (CMTA). The privilege applies to goods donated to the Philippine government or to duly registered non-profit relief organizations for free distribution among people in need. The exemption supports humanitarian programs, disaster response, public health initiatives, educational assistance, and community aid projects.

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What Are Goods for Donation?

Goods for donation refer to imported articles intended for charitable or humanitarian distribution without profit. These may include:

The goods must be intended for free distribution among the needy and not for commercial sale, resale, or business use.

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Who May Avail

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The Philippine Government

Imported donations consigned to government agencies, offices, or institutions may qualify for exemption when intended for public welfare or charitable distribution. This includes national government agencies, local government units (LGUs), public hospitals, public schools, and government relief operations.

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Duly Registered Relief Organizations

Non-profit organizations may avail of the privilege if they operate exclusively for charitable, humanitarian, educational, or relief purposes. The organization must be legally registered in the Philippines, non-stock and non-profit, not operated for profit, and conducting legitimate relief or charitable activities.

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Conditions for Tax and Duty Exemption

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Documentary Requirements

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Basic Importation Documents

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Organization or Recipient Documents

For non-profit organizations: SEC Registration Certificate, Certificate of Non-Stock and Non-Profit Status, Articles of Incorporation or Constitution, and proof of charitable or relief operations. For government recipients: Official endorsement or acceptance documents and authorization from the receiving agency.

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Government Certification

Certification from the proper agency must confirm that the goods are intended for donation, for free distribution among the needy, and that the recipient qualifies under CAO 06-2020. Depending on the shipment, certification may be issued by DSWD for relief and welfare goods, DepEd for educational donations, or DOH for medical and health-related donations. Certain products may additionally require FDA clearance for medicines, DA permits for agricultural goods, or other regulatory approvals.

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Process for Conditional Tax and Duty Exemption

  1. Prepare the Donation Documents - The donor and recipient must prepare the deed of donation, invoice, packing list, shipping papers, and proof of registration and non-profit status.
  2. Secure Certification from the Proper Government Agency - Request certification from DSWD, DepEd, or DOH confirming that the goods qualify for donation and free distribution.
  3. File Import Documents with the BOC - Submit import documents together with the certification and supporting papers. Include the request for conditional tax and duty exemption under CAO 06-2020.
  4. Customs Evaluation and Verification - The BOC reviews documents and evaluates whether the shipment complies with the conditions for exemption.
  5. Assessment and Approval - Once Customs confirms compliance, the shipment may receive conditional exemption. Customs may impose conditions or monitoring requirements.
  6. Release and Distribution - After approval, the goods may be released for free distribution. The recipient must use the goods only for the declared charitable purpose.

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Important Reminders

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Basis: CAO 06-2020