April 3, 2026

Customs Procedures

The release and delivery of imported goods in the Philippines is the final stage of the importation process, where shipments are cleared and transferred to the importer after full compliance with customs regulations.

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Step 1: Final Assessment of Duties and Taxes

After inspection (if any), the Bureau of Customs finalizes the computation of duties, VAT, and other charges. Any discrepancies found during the physical examination are adjusted at this stage.

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Step 2: Payment of Duties and Taxes

The importer pays through Authorized Agent Banks (AABs) or electronic payment systems. Payment confirmation is transmitted to the customs system (e2m).

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Step 3: Issuance of Clearance / Release Authority

BOC issues clearance for the release of goods. For regulated goods, an Authority to Release Imported Goods (ATRIG) may be required - see our guide on Import Permits and Government Agencies, often in coordination with:

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Step 4: Secure Delivery Order (DO)

The Delivery Order is issued by the shipping line or airline and authorizes the withdrawal of cargo.

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Step 5: Payment of Port and Handling Charges

Before release, the importer must settle port-related charges including:

These are paid to port operators such as ICTSI or ATI.

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Step 6: Issuance of Gate Pass

Issued after all obligations are completed, the gate pass allows cargo to exit port premises.

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Step 7: Withdrawal and Delivery of Goods

The cargo is released and transported to the importer's warehouse or designated delivery location.

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Delays at this stage - usually from unpaid port charges or missing regulatory clearances - result in demurrage and storage costs. Coordinating with your customs broker early on the payment and permit side keeps the release moving without unnecessary holdups.