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Table of Contents

Philippines Customs Information

PLEASE NOTE: Following the response to Typhoon Haiyan (Yolanda) on 09 Nov 2013, additional Philippines Customs information is avalible and can be found in the following document:

For information on Philippines Customs, please see the following link:

Philippines Bureau of Customs

'One Stop Shop'

In order to streamline the customs procedures for humanitarian organisations bringing relief good into the Philippines during a humanitarian emergency, a “One-Stop-Shop” has been established in Manila, Cebu and Naia. The Purpose of the “Onewill be activated in the event of a humanitarian emergency

The OSS is activated, with the National Disaster Risk Reduction and Management Council (NDRRMC) as the lead agency, upon the declaration of the President of the Philippines of a national state of calamity.

The Purpose of a“One-Stop-Shop” is to bring together in a single location the key staff, necessary for expediting customs clearances for humanitarian cargo, for the selected agencies including representatives of relevant government departments including:

the Department of Social Welfare and Development (DSWD), the Department of Health, The Bureau of Food and Drugs, the Ministry of Finance (MoF), and the Department of Foreign Affairs (DFA).Logistics Cluster Philippines Customs Snapshot 131114

For information on the 'One Stop Shop', please see the following link:

 Philippines Customs Information - Importing Relief Goods and the 'One Stop Shop' 

For information on 'One Stop Shop'  Government Agency Contact details, please see the following document:

One Stop Shop - Government Contact Information

Duties and Tax Exemption

For information on Philippines Customs tariffs, please see the following link: 

Philippines Customs Tariffs

For contact information regarding government custom authorities, please follow the link below: 

4.2.1 Philippines Government Contact List

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]


The Bureau of Customs (BOC), which is under the auspices of the Department of Finance (DOF), is mandated to implement an effective revenue collection, prevent and suppress smuggling and entry of prohibited imported goods, supervise and control over the entrance and clearance of vessels and aircrafts and engaged in foreign commerce, and the enforcement of the Tariff and Customs Code of the Philippines and all other laws, rules and regulations related to tariff and customs administration. The on-line system---to process clearance of imports, payment of duty, and delivery of release orders for shipments to leave the docks---has lessened the cost of trade for businesses, reduced opportunities for fraud, and helped the Bureau to maximize revenue collection.

 Relevant customs codes and decrees are:

  1. Section 105 of the Tariff and Customs Code
  2. Item# of Section 204 of the National Internal Revenue Code 1077
  3. CMO No. 43-89 defining the specific coverage of the regulations concerning tax and duty-free importation’s of Foreign Embassies, international institution and consulates


  1. CMO No. 41-89 providing the release of all diplomatic shipments which may only be effected upon presentation of the documents required by said regulations.
  2. CMO No 47-2009 providing guidelines to cover importation of donated relief goods / articles / equipment intended for distribution to calamity-declared areas and victims of disasters/calamities

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

 Basic agreement from the government and international organization

Non Governmental Organizations

 Basic agreement from the government and international organization


NOTE: Authorization letter to process is needed for the customs clearance.

For information on Philippines Customs Focal Points, please see the following links:


Philippines Customs Information by Entry Points

Note: The information provided in the attached documents, which has been taken from the old DLCA, does not match the structure of the new LCA and is therefore provided separately.