May 22, 2026

Duties, Taxes & Fees

The BOC recognizes certain imported goods as duty- and tax-exempt when organizations use them solely to reward achievement or recognize excellence. These goods commonly include medals for sports competitions or academic recognition, badges awarded during contests or educational programs, cups and trophies presented to champions or outstanding participants, and small commemorative items distributed as prizes during competitions or formal recognition ceremonies.

‍

The BOC focuses heavily on the purpose of importation. Organizations must show that they intend to give these goods as awards or prizes - not sell them, distribute them commercially, or use them for business activities. False or inaccurate declarations may lead to customs penalties.

‍

Requirements

‍

The following documents shall be filed with the Bureau:

  1. TEI with accompanying documents
  2. Goods Declaration
  3. Import Bill of Lading/Air Waybill
  4. Import Invoice/Packing List

Note: The TEI is not required if the goods are brought in as accompanied baggage of the recipient, with sufficient proof that they were bestowed as trophies or prizes or received as honorary distinction.

‍

How to Qualify for Conditional Duty Exemption

‍

1. Confirm Eligibility Before Importation

Before placing an order or importing the shipment, organizations should confirm that the goods qualify under the CMTA exemption. Importers should verify that the shipment includes legitimate trophies, medals, badges, or symbolic awards intended solely for recognition purposes.

‍

2. Gather Supporting Documents

Organizations should prepare documents that clearly explain the purpose of the shipment. Strong supporting documents help customs officers quickly confirm eligibility and reduce unnecessary delays.

‍

3. Properly Declare the Shipment

Importers or customs brokers should accurately declare the shipment with the BOC and indicate the claim for duty and tax exemption. Accurate declarations reduce the risk of customs disputes, penalties, or shipment holds.

‍

4. Submit Documents to the BOC for Review

Organizations should submit all documentary requirements to the appropriate customs office. The BOC may review the shipment details, verify the legitimacy of the awarding event, and request additional supporting information if necessary.

‍

5. Secure Approval and Claim Shipment Release

After reviewing the documents, the BOC may approve the exemption and release the shipment without collecting duties and taxes. Organizations that submit incomplete or inconsistent documents may face delays or customs assessments.