May 22, 2026
Customs Procedures
The Philippines grants conditional tax and duty exemption to certain imported goods used for public entertainment, exhibitions, public expositions, competitions for prizes, and technical or scientific films under CAO 06-2020 and the Customs Modernization and Tariff Act (CMTA). The privilege allows qualified importers and institutions to temporarily bring goods into the country without immediately paying duties and taxes, subject to customs conditions, documentary requirements, and usage restrictions.
Goods for Public Entertainment and Display in Public Expositions
This privilege applies to goods imported exclusively for:
- Public entertainment
- Public expositions and exhibitions
- Competitions for prizes
The exemption also covers devices for projecting pictures and their parts and appurtenances.
Who May Avail
- Event organizers and entertainment promoters
- Exhibition and trade fair companies
- Competition organizers
- International exhibitors and organizations conducting public displays
Conditions for Conditional Exemption
- The goods must be used exclusively for public entertainment, exposition, exhibition, or competition for prizes.
- The goods must undergo proper identification, customs examination, and appraisal by customs authorities.
- The importer must post a security equivalent to 100% of the assessed duties, taxes, and other charges.
- The goods must be re-exported within three (3) months from the acceptance of the goods declaration.
- The BOC may extend the period for up to another three (3) months.
Required Documents
- Goods Declaration
- Commercial Invoice and Packing List
- Bill of Lading or Airway Bill
- Event invitation or authority and event program
- Proof of intended use of the goods
- Security bond equivalent to 100% of duties and taxes
- Import permits or clearances, if applicable
- Letter request for conditional tax and duty exemption
Process for Conditional Exemption
- Prepare Documentary Requirements - Gather all shipping documents, event details, and supporting records. Arrange the required security bond.
- File the Goods Declaration - File with the BOC declaring goods under conditional tax and duty exemption.
- Customs Identification, Examination, and Appraisal - Customs officers identify goods, conduct examination, appraise the shipment, and verify eligibility.
- Posting of Security - Post the security bond equal to 100% of the assessed duties and taxes before release of the shipment.
- Release and Use of Goods - Goods may only be used for the approved activity declared in the importation documents.
- Re-exportation or Payment - Within three (3) months, the importer must re-export the goods or pay the corresponding duties and taxes.
- Cancellation of Security Bond - After re-exportation or settlement of customs obligations, the Bureau may release or cancel the posted bond.
Technical and Scientific Films
The Philippines also grants conditional tax and duty exemption to technical and scientific films imported by qualified institutions for educational, scientific, technical, or cultural purposes. The exemption only applies when the films are not exhibited for profit.
Who May Avail
- Technical, scientific, cultural, and educational institutions
- Research institutions
Conditions
- The imported goods must be technical or scientific films.
- The films must be imported by qualified technical, scientific, or cultural institutions.
- The films must not be exhibited for profit.
Restrictions and Penalties
Technical and scientific films imported under the privilege must not be exhibited for commercial profit. If authorities discover that films were used for profit-making activities, the proceeds may be confiscated and penalties under the CMTA may apply.
Basis: CAO 06-2020
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