Customs issues import procedures for foreign donations

MANILA, Philippines — The Bureau of Customs (BOC) on Tuesday issued guidelines for importing international donations to avoid “unnecessary charges.”

According to the BOC, foreign donations require “payment of customs duties and taxes, and to normal procedures for the processing of imports.”

Foreign donations are exempted from payment duties and taxes if the consignee is:

• a national government agency
• a foundation or relief organization registered with the Department of Social Welfare and Development (DSWD) of the Philippines
• a non-stock, non-profit educational institution
• a disabled person
• To avail duty and tax exemption for importation, BOC said a tax exemption indorsement (TEI) should be secured from the Department of Finance-Revenue Office.

Here are the requirements for the application of TEI:

• a recommendation or endorsement for duty or tax exemption from the appropriate government agency (DSWD, NEDA, DepEd, CHED, etc.)
• a request letter addressed to the secretary of the Department of Finance (attention: Director IV, Revenue Office)
• import bill of lading (BL) or airway bill (AWB)
• import invoice
• packing list (PL)
• deed of donation
• other documents as may be required by the DOF

The approved TEI will be submitted by the Central Records Management Division of the DOF to Tax Exempt Division of the BOC for transmittal to the proper BOC Collection District for processing.

/atm