May 22, 2026

Importation Guides

The Philippines supports the growth of agriculture, science, and national security by allowing certain animals and plants to enter the country without paying import duties. This tax break helps researchers, breeders, and government agencies bring in high-quality species that contribute to the nation's economic development.

‍

Who Qualifies and What Is Covered

The law specifically targets animals and plants used for:

For animals, racehorses do not qualify for this tax break. If the animals are for breeding, they must be of a recognized breed and registered in an official registry - the importer must also provide a pedigree certificate. For plants (such as live trees, shoots, or seeds meant for growing), the importer needs a specific order from the government or an authorized institution.

‍

NEDA Certification Requirement

A key requirement for both animals and plants is a certification from the National Economic and Development Authority (NEDA). This document proves that the shipment is necessary for the country's economic progress. Without this, the Bureau of Customs will charge the standard duties.

‍

Required Documents

  1. Tax and Duty Exemption Indorsement (TEI)
  2. Goods Declaration
  3. Bill of Lading or Air Waybill
  4. Invoice and Packing List
  5. BAI Certification - specifically for animals, from the Bureau of Animal Industry
  6. Owner's Affidavit - a sworn statement from the owner confirming the animals match the provided pedigree records

‍

Step-by-Step Import Process

‍

1. Define the Purpose

The importer confirms that the animals or plants are for science, breeding, or defense. They check that the animals are not racehorses, as these are always taxed.

‍

2. Obtain Breed and Health Clearances

For animals, the importer secures a certification from the Bureau of Animal Industry (BAI) and gets the pedigree records authenticated by the person in charge of the registry where the breed is listed.

‍

3. Request Government Orders for Plants

If bringing in live trees or seeds for propagation, the importer secures an official order from a government agency or a recognized institution.

‍

4. Secure NEDA Certification

The importer applies for a certification from NEDA stating that the animals or plants are vital for the economic development of the Philippines.

‍

5. Prepare the Tax Exemption Application

The importer puts together the Tax and Duty Exemption Indorsement (TEI) and attaches the BAI papers, the NEDA certificate, and the owner's affidavit. Working with a licensed customs broker can help ensure all paperwork is correct before filing.

‍

6. File with the Bureau of Customs

The importer submits the Goods Declaration and the TEI along with the Invoice and Bill of Lading.

‍

7. Inspection and Release

Customs officers examine the shipment to verify that the animals or plants match the description in the papers. Once verified, the Bureau releases the shipment without charging import duties.