April 2, 2026

Importation Guides

Importation into the Philippines is governed by a regulatory framework involving multiple government agencies, primarily the Bureau of Customs (BOC). The process is not just logistical - it is regulatory, requiring compliance with customs laws, tariff schedules, and agency-specific permits.

It starts with accreditation. Read our full guide on Bureau of Customs Accreditation Requirements to get started. Importers must be registered with the BOC, either as regular importers or under the Non-Regular Importer (NRI) scheme. This accreditation establishes the importer's authority to lodge goods declarations and transact with customs.

Once goods are shipped to the Philippines, the importer or its licensed customs broker prepares and lodges the Goods Declaration through the electronic customs system. This declaration includes the description of goods, value, tariff classification, and applicable duties and taxes. The shipment then goes through customs selectivity, which determines whether it will undergo documentary review, physical examination, or direct release.

Customs duties and taxes are assessed based on the tariff classification and declared customs value. Payment is required before goods are released. Once all documentary and inspection requirements are met, the shipment is cleared and delivered to the consignee.

Importation in the Philippines requires coordination with regulatory agencies, accurate documentation, and proper goods classification. Businesses unfamiliar with these processes often face delays, penalties, or unexpected costs. Working with an experienced customs brokerage firm can significantly cut down on these risks.