Goods Previously Exported and Subsequently Imported

Certain goods returning to the Philippines may qualify for duty-free reimportation, provided they meet specific customs conditions. This applies to previously exported Philippine goods, foreign goods temporarily used abroad, and foreign containers used for export shipments. These exemptions are subject to proper identification and compliance with customs regulations.

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What Are Goods Previously Exported and Subsequently Imported?

These goods may include Philippine-made products, tools of trade, machinery, professional equipment, containers, or foreign goods that were earlier imported into the Philippines and temporarily sent abroad for limited purposes. The key factor is that the goods are being reintroduced into the Philippines after a prior exportation.

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1. Philippine Goods Previously Exported

Goods originally exported from the Philippines may be reimported without payment of duties if they meet the following conditions:

• The goods were previously exported from the Philippines.
• They are returned without being advanced in value.
• They are returned without being improved in condition through manufacturing or any other process.
• No drawback or bounty was previously granted on the goods.

Examples may include machinery, tools of trade, professional equipment, or instruments used abroad by Filipino citizens in their business, occupation, or profession.

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If Drawback or Bounty Was Granted: If a drawback or bounty was previously allowed on the exported goods, they may still be reimported, but duties equal to the amount of the drawback or bounty must be paid upon return.

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2. Foreign Goods Previously Imported and Loaned Abroad

Foreign goods that were first imported into the Philippines and later exported for temporary use abroad may also qualify for duty-free return under these conditions:

• The goods were previously imported into the Philippines.
• They were exported and loaned for temporary use abroad.
• Their use abroad was solely for exhibition, testing, experimentation, scientific purposes, or educational purposes.

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3. Foreign Containers Previously Imported and Returned Empty

Foreign containers may also be reimported duty-free when:

• They were previously imported into the Philippines.
• They were used in packing exported Philippine goods.
• They are returned empty.
• They are imported by or for the account of the exporter or institution that originally exported them.
• They are not intended for sale, barter, or hire.
• They are properly identified to customs authorities.

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Documents to be Filed with the Bureau of Customs

1. TEI (Tax Exemption Indorsement) with accompanying documents
2. Certificate of Identification or export documentation evidencing previous exportation from the Philippines, whichever is applicable
3. Goods Declaration
4. Import Bill of Lading / Air Waybill
5. Import Invoice / Packing List

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Step-by-Step Import Process

1. Prepare Proof of Previous Exportation - Gather export records, invoices, and shipping documents showing the goods were previously exported from the Philippines.
2. Secure Supporting Documents - Prepare documents proving that the goods were only temporarily used abroad and were not improved, repaired, or processed.
3. File Import Documents with Customs - Submit the import declaration and supporting papers to the Bureau of Customs.
4. Customs Verification - Customs officers check the shipment, records, and identification marks to confirm eligibility for conditional tax and duty exemption. Working with a licensed customs broker can help ensure documentation is complete.
5. Release of Shipment - Once customs approves the exemption, the goods may be released without payment of duties and taxes, subject to customs rules and conditions.