Step-by-Step Importation Guide Philippines

Importing goods into the Philippines involves regulatory compliance, proper documentation, and coordination with the Bureau of Customs and other government agencies. This guide walks through the full process from registration to release.

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Step 1: Business and Tax Registration

• Register Your Business - Sole Proprietorship: DTI; Corporation/Partnership: SEC.
• Register with BIR - Obtain TIN and Certificate of Registration (Form 2303).
• BOC Accreditation - Apply via CPRS, upload business documents and valid ID. See our full BOC Registration and Accreditation Process guide for details.

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Step 2: Determine Import Requirements

• Classify Your Goods - Use AHTN/HS Code to determine duty rates. Misclassification may result in fines or seizure.
• Check Regulatory Requirements - FDA (food/drugs), BPI (plants), BAI (animals), DENR (chemicals), DTI (vehicles), PNP-FEO (firearms).
• Identify Required Permits - CPR, Import Permit, ATRIG, Certificate of Origin, ICC, etc.

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Step 3: Arrange Shipment

• Place order with supplier and confirm Incoterms (CIF/FOB)
• Make sure product description, quantity, and HS Code are accurate
• Prepare shipping documents: Commercial Invoice, Packing List, Bill of Lading/Airway Bill, Insurance Certificate

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Step 4: Secure Regulatory Permits (Before Arrival)

Apply for permits with the relevant agencies. Some permits require submission before the shipment leaves the exporting country (e.g., SPSIC, VQC, CPR, ATRIG, Certificate of Origin).

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Step 5: Lodgement with BOC

• Engage a licensed customs broker to file import declarations via e2m
• Submit Import Entry Declaration including CIF value, HS/AHTN code, quantity, and origin
• Attach supporting documents: Invoice, Packing List, B/L or AWB, Permits

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Step 6: Customs Assessment

• Customs evaluates the declaration and assigns a selectivity lane
• Duties and taxes are assessed based on the declared value and classification
• Pay duties and taxes through authorized channels

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Step 7: Release and Delivery

• Secure Delivery Order from the shipping line
• Settle port and handling charges (arrastre, wharfage, storage)
• Obtain gate pass and release cargo

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Step 8: Post-Clearance Compliance

• Retain all import records for at least three years - a Post-Clearance Audit can happen anytime within that window
• Be prepared for post-clearance audit by the Bureau of Customs
• Keep permits and regulatory clearances on file

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Each step matters. Skipping or rushing any part of this process is where most importation problems start. A licensed customs broker can handle the technical steps and flag issues before they become costly.