DOF RO Manual PDF

REVENUE OFFICE
TAX EXEMPTION
MANUAL
(TESLite)
DECEMBER 2018
TABLE OF CONTENTS
I. INTRODUCTION 1
A. ABOUT THE MANUAL
B. ABOUT THE REVENUE OFFICE
II. ORGANIZATIONAL CHART 2
III. DOF QUALITY POLICY 3
IV. ISO 9000:2015 CERTIFICATION 4
V. DEFINITION OF TERMS 5
VI. ACRONYMS 6
VII. GENERAL GUIDELINES 10

A. REGISTRATION AND UPDATING OF INFORMATION
B. ACCEPTANCE OF APPLICATION
C. PRIOR AUTHORITY AND ACCEPTABILITY
OF DOCUMENTS
VIII. TESLITE REGISTRATION REQUIREMENT 12
IX. COVERAGE AND PROCESS TIME

A. CUSTOMS AND TARIFF DIVISION 13
B. INTERNAL REVENUE DIVISION 16
C. MABUHAY LANE 23
X. PROCESS FLOW
A. REGULAR LANE 27
B. MABUHAY LANE 31
XI. CHECKLIST OF REQUIREMENTS & TYPE OF EXEMPTION

A. CUSTOMS AND TARIFF DIVISION 35
B. INTERNAL REVENUE DIVISION 44
C. MABUHAY LANE 73
XII. DOF REVENUE FORM 91 86
REVENUE OFFICE TAX EXEMPTION MANUAL

I. INTRODUCTION
A. ABOUT THE MANUAL

This Manual is designed to provide users relevant
information such as legal basis, documentary requirements,
and steps in processing applications for tax exemption on
importations. It also provides guidelines on registration and
updating of information of applicants and the registration
requirements under the TESLite.
The laws, rules, and regulations on the grant of tax

exemption as well as the conditions and policies in
processing applications for tax, exemptions are to be strictly
adhered to by the Revenue Office personnel and officials.
This Manual may be amended or revised through issuance

of appropriate Department Orders.
B. ABOUT THE REVENUE OFFICE
The Revenue Office is a frontline office of the Department of

Finance responsible for the processing of applications for
exemption from payment of taxes and duties on importations
based on existing laws, rules and regulations, including
international agreements or commitments, and the
Constitution.
The Office is headed by a Director IV who supervises the

three divisions: the Internal Revenue Division, the Customs
and Tariff Division and the Research and Monitoring Division.
A special lane, the Mabuhay Lane, reports directly to the
Director IV of the Revenue Office.
The Office is under the supervision and control of the

Undersecretary of the Revenue Operations Group.
Page 1 REVENUE OFFICE TAX EXEMPTION MANUAL

II. ORGANIZATIONAL CHART
Undersecretary
REVENUE
OPERATIONS
GROUP
Assistant Secretary
REVENUE
OFFICE Director IV
Mabuhay
Lane
Director III
Research
Customs Internal and
and Tariff Revenue Monitoring
Division Division
Division

III. QUALITY POLICY
The Department of Finance commits to ensure that the

Government has sustainable fiscal resources to deliver
public goods and services that would promote strong
economic growth supported by a fair and efficient tax
system.
We shall continually improve the effectiveness of the quality

management practices and systems compliant with
statutory requirements to attain optimal resource
mobilization, prudent liability management, and efficient
management of government assets.
We adhere to the highest standards of professionalism in

delivering quality services that exceed expectations of all
interested parties.
We maintain a culture of excellence in all that we do

through competency enhancement and employee
empowerment.
We ensure to be dynamic and resilient to any organizational

changes and its strategic directions.

IV. ISO 9001:2015 CERTIFICATION

V. DEFINITION OF TERMS
DEFINITION OF TERMS
Tax Exemption Waiver of tax and/or duty or any tariff or levy on importations
of qualified individuals, corporate entities, government
instrumentalities, as well as international entities who enjoy
express and specific immunity from taxation by virtue of a
Philippine statute, an international treaty or agreement, or by
the Philippine Constitution.
Trace Number A computer-generated number by the Central Records
Management Division that is assigned to an application for
exemption which may be used to track the progress of the
application.
Privileged Acronyms:
A person who is entitled under the law to import goods
Person without payment of tax, duty or any tariff on importations.
Non-Privileged A person who is duly authorized to pay tax, duty or any tariff
Person as an end-user, buyer, or transferee owner or beneficiary of a
previously released tax exempt importations.
Tax Exemption A signed and duly approved Indorsement embodying the
Indorsement specific tax exemption granted on our importations issued to
(TEI) a specific individual or entity authorizing the Bureau of
Customs to release the specified shipment in accordance
with law and pertinent custom rules and regulations
applicable on the specified exempted shipment.
TES Number A unique number automatically generated by the TES that
appears at the bottom of the page of a printed TEI as an
output of the Action Officer.

VI. ACRONYMS
ACRONYMS
AFP Armed Forces of the Philippines
APO Asian Productivity Organization
ARTA Anti Red Tape Act
ASEAN Association of Southeast Asian Nations
AWB Air Waybill
BIS Bureau of Import Services
BOC Bureau of Customs
BOI Board of Investments
BSP Boy Scouts of the Philippines
BSP Bangko Sentral ng Pilipinas
CAAP Civil Aviation Authority of the Philippines
CAO Central Administration Office
CDA Cooperative Development Authority
CHED Commission on Higher Education
CMTA Customs Modernization and Tariff Act
COMELEC Commission on Elections
CRMD Central Records Management Division
CSC Civil Service Commission
CTD Customs and Tariff Division
DBM Department of Budget and Management
DepEd Department of Education

DENR Department of Environment and Natural Resources
DFA Department of Foreign Affairs
DMWF Document Management and Workflow
DOE Department of Energy

VI. ACRONYMS
ACRONYMS
DOF Department of Finance
DOLE Department of Labor and Employment
DOST Department of Science and Technology
DPO Department Personnel Order
DSWD Department of Social Welfare and Development
DTS Document Tracking System
FDA Food and Drug Administration
FPI Federation of Philippine Industries
FTEB Fair Trade and Enforcement Bureau
GAA General Appropriations Act
GOCC Government Owned and Controlled Corporations
GOP Government of the Philippines
GSIS Government Service Insurance System
GSP Girl Scouts of the Philippines
ICAO International Civil Aviation Organization

International Center for Living Aquatic Resources
ICLARM
Management
ICRC International Committee of the Red Cross
IOM International Organization for Migration
IRD Internal Revenue Division
IRRI International Rice Research Institute
JICA Japan International Cooperation Agency
KBP Kapisanan ng mga Broadkaster ng Pilipinas
LGU Local Government Unit

VI. ACRONYMS
ACRONYMS
MARINA Maritime Industry Authority
NBDB National Book Development Board
NCCA National Commission for Culture and the Arts
NCDA National Council on Disability Affairs
NDA National Dairy Authority
NEA National Electrification Administration
NEDA National Economic and Development Administration
NFA National Food Authority
NGCP National Grid Corporation of the Philippines
NGO Non-Governmental Organization
NHCP National Historical Commission of the Philippines
NIRC National Internal Revenue Code (NIRC)
NTC National Telecommunications Commission
OMB Optical Media Board
PCCI Philippine Chamber of Commerce and Industry
PEZA Philippine Economic Zone Authority
PHIVIDEC Philippine Veterans Investment Development Corporation
PIA Philippine Information Agency
PNP Philippine National Police
PRA Philippine Retirement Authority
PRC Philippine Red Cross
PSC Philippine Sports Commission
RMD Research and Monitoring Division

VI. ACRONYMS
ACRONYMS
ROG Revenue Operations Group
SEAFDEC Southeast Asian Fisheries Development Center in the Philippines
SEAMEO- Southeast Asian Ministers of Education Organization Centre for

INNOTECH Educational Innovation and Technology
Southeast Asian Regional Center for Graduate Study and Research in
SEARCA
Agriculture
SEC Securities and Exchange Commission
SSS Social Security System
SUC State Universities and Colleges
TCCP Tariff and Customs Code of the Philippines
TEI Tax Exemption Indorsement
TES Tax Exemption System
TESDA Technical Education and Skills Development Authority
TIN Tax Identification Number
TRAIN Law Tax Reform for Acceleration and Inclusion Law
UN United Nations
UNESCO United Nations Educational, Scientific and Cultural Organization
UNICEF United Nations International Children’s Emergency Fund
US United States
VAT Value Added Tax
VOLAG Voluntary Relief and Rehabilitation Agencies
WD Water District
WHO World Health Organization
WOSM World Organization of the Scouts Movement

VII. GENERAL GUIDELINES
A. REGISTRATION AND UPDATING OF INFORMATION

1. All applicants and representative-brokers are required to complete a
one-time registration process under the Tax Exemption SystemLite.
Any request for exemption received without proper registration will
be notified of the requirement.
2. An applicant or representative-broker must maintain only one
registered account in the System to transact with the Revenue
Office. Duplicate registration will be deleted.
3. Copies of the documents in support of the information provided in
the TESLite registration are required to be presented to the Revenue
Office for validation purposes.
4. All notices and communications sent to the contact information
provided during registration will be presumed received by the
applicant and/or representative-broker.
5. It is the duty of the applicants and their representative-brokers to
update the information in the TESLite registry and submit the
supporting documents to the Revenue Office in case of changes.
B. ACCEPTANCE OF APPLICATIONS
1. All applications for tax exemption directly filed by applicants or
representative-brokers to the Revenue Office must be accompanied
by a filled up DOF-RO-PR-001-FR-91 REV. 0 of the Revenue Office,
duly signed by the importer or consignee.
2. All applications for tax exemption under the Mabuhay Lane directly
endorsed or transmitted by other government agencies will be
processed only upon submission of complete documentary
requirements and payment of the required filing fees.
3. Only applications with complete documentary requirements will be
accepted by the Revenue Office for processing. Applications found
to be incomplete will be returned immediately by the designated
Officer-of-the-Day to the applicant/representative-broker.
4. When a document or information is found lacking only during review
or evaluation of the application by the Action Officer, an e-mail will be
sent to the applicant and the representative-broker. Any information
or document required must be complied with or provided within two
(2) working days, otherwise, the application will be returned for
compliance.

VII. GENERAL GUIDELINES
B. ACCEPTANCE OF APPLICATIONS
5. Applications with information or documents pending submission or
compliance will be tagged as incomplete and will only be deemed
submitted for processing upon compliance.
6. An application for exemption should be filed with the Revenue Office
at least ten (10) days prior to the arrival of goods, or as soon as
practicable. The Revenue Office shall only accept applications
where the importation occurred within twelve (12) months from the
date of the issuance of Airway Bill/Bill of Lading.
7. Any applications and requests processed by the Revenue Office is
independently evaluated and any prior decisions issued are deemed
non-precedent setting.
8. The guidelines and the documentary requirements in this Manual
apply to technical importations from economic zones to customs
territory.
C. PRIOR AUTHORITY AND ACCEPTABILITY OF

SUPPORTING DOCUMENTS
1. A prior authority to import secured from the Department of Finance
shall be valid only for a maximum of one hundred twenty (120) days.
2. In case of expiration, a request for extension of the prior authority to
import must be filed with the Revenue Office. A prior authority to
import maybe extended once for a maximum of sixty (60) days.
3. Documents in support of any application for tax exemption must be
duly executed and/or signed by the appropriate parties. The rules on
notarization and consularization of documents must be observed,
otherwise, an application shall be returned without action.
4. In case of inconsistency in the documents submitted, the Revenue
Office may suspend the processing of an application pending the
submission of additional documents to support the said application.

VIII. TESLITE REGISTRATION REQUIREMENT
The following information and documents, in support thereof, are required for
the registration of importer, consignee, and representative-broker:
1. INDIVIDUAL APPLICANTS
1.1 Name of Consignee
1.2 Tax Identification Number
1.3 Passport
1.4 Email Address
1.5 Telephone Number
1.6 Official Address
2. CORPORATION APPLICANTS
2.3 SEC Registration Number
2.4 DTI Registration Number
2.5 BOI Registration Number
2.6 Email Address
3. PHILIPPINE GOVERNMENT AGENCIES AND INSTRUMENTALITIES

3.3 Email Address
4. FOR INTERNATIONAL ORGANIZATIONS/ EMBASSIES

4.2 Email Address
5. FOR BROKERS
5.1 Broker Tax Identification Number
5.2 Broker License Number
5.3 Broker Name
5.4 Broker Email Address
5.5 Contact Number
The Revenue Office can deny or cancel the registration of an applicant,

consignee or broker when it is found that the same has provided information or
documents found to be false or misleading. The applicant, consignee or broker
may appeal his registration with the Undersecretary of the Revenue Office.

A. CUSTOMS AND TARIFF DIVISION (CTD)

The CTD shall process and act on all applications covered by the following legal
basis:
1. Importations covered by R.A. No. 10863, Sec. 800
a. R.A. No. 10863 Sec. 800(d)

Importations of articles brought into Philippines for repair,
processing or reconditioning to be exported upon completion of
the repair, processing or reconditioning
b. R.A. No. 10863, Sec. 800(e)

Importations of medals, badges, cups and other small goods
bestowed as trophies or prizes or those received or accepted as
honorary distinction
c. R.A. No. 10863 Sec. 800(j)

Importations of goods for public entertainment, and for display in
public exposition, or exhibition or competition for prizes, and
devices for projecting pictures and parts and appurtenance thereof
d. R.A. No. 10863, Sec. 800(k-1)

Importations of goods brought by foreign film producers directly
and exclusively used for making or recording motion picture films
on location in the Philippines
e. R.A. No. 10863, Sec. 800(k-2)

Importations of photographic and cinematographic films,
undeveloped, exposed outside the Philippines by resident Filipino
citizens or by producing companies of the Philippine registry
f. R.A. No. 10863, Sec. 800(n)

Importations of containers, holders and other similar receptacles
of any material
g. R.A. No. 10863, Sec. 800(r-1)

Importations of samples of the kind, in such quantity and or such
dimension or construction as to render them unsaleable or of no
commercial value; models not adopted for practical use; samples
of medicines

IX.A. CUSTOMS AND TARIFF DIVISION
h. R.A. No. 10863, Sec. 800(r-2)

Importations of commercial samples except those that are not
readily and easily identifiable
i. R.A. No. 10863, Sec. 800(u)

Importations of Philippine goods previously exported from the
Philippines and returned without having been advanced in value, or
improved in condition by any process of manufacturing or other
means
j. R.A. No. 10863, Sec. 800(w)

Importations of mining equipment
k. R.A. No. 10863, Sec. 800(x)

Importations of spare parts of vessels or aircraft or foreign registry
engaged in foreign trade
l. R.A. No.10863, Sec. 800(y)

Importations of goods exported from the Philippines for repair,
processing or reconditioning without having been substantially
advanced in value
2. Importations of Airlines WITH Congressional Franchise
Duty Free
a. R.A. No. 10863, Sec. 800(v)

Importations of aircraft, equipment and machinery, spare parts,
commissary and catering supplies, aviation gas, fuel and oil,
whether crude or refined except when directly or indirectly used for
domestic operations and such other goods or supplies imported by
and for the use of scheduled airlines operating under congressional
franchise
VAT Free
a. R.A. No. 8424, Sec. 109(t) as amended by R.A. No. 10963

Sale, Importations or lease of passenger or cargo vessels and
aircraft, including engine, equipment and spare parts thereof for
domestic or international transport operations
b. R.A. No. 8424, Sec. 109(u) as amended by R.A. No. 10963

Importations of fuel, goods and supplies by persons engaged in
international shipping or air transport operations

IX.A. CUSTOMS AND TARIFF DIVISION
3. Importations of Shipping Lines/Airlines WITHOUT Congressional

Franchise
VAT Free
a. R.A. No. 8424, Sec. 109(t) as amended by R.A. No. 10963

Sale, Importations or lease of passenger or cargo vessels and
aircraft, including engine, equipment and spare parts thereof for
domestic or international transport operations
b. R.A. No. 8424, Sec. 109(u) as amended by R.A. No. 10963

Importations of fuel, goods and supplies by persons engaged in
international shipping or air transport operations
4. Importations by Telecommunication Companies WITH Congressional

Franchise
a. R.A. No. 7229 and R.A. No. 4540

Importations of equipment and machineries necessary in the
operations of telecommunications
5. Importations by the Philippine Amusement and Gaming Corporation
a. P.D. No. 1869

Consolidating and amending P.D. Nos. 1067-A, 1067-B, 1067-C,
1399 and 1632, relative to the franchise and powers of the
Philippine Amusement and Gaming Corporation
PROCESSING TIME
Applications under CTD are under Regular Lane and must be processed
within seven (7) working days from receipt of complete documentary
requirements.

B. INTERNAL REVENUE DIVISION (IRD)

The IRD shall process and act on all applications covered by the following legal
basis:
1. International Agreements
a. R.A. No. 10863, Sec. 800(l) and R.A. No. 9337, Sec. 109(k)
Importations by diplomatic entities or personnel
b. Annex 9 to the Convention on International Civil Aviation

Importations by international airlines (members of ICAO)
c. Convention on the Privileges and Immunities of the Specialized

Agencies of the United Nations Approved by the General Assembly of
the United Nations
Importations by the specialized agencies of the United Nations
2. Bilateral Agreements
a. Agreement Between the Government of the Philippines and the Asian

Productivity Organization (APO)
Importations of printing supplies and materials and equipment for the
production operations of APO
b. Host Country Agreement between the Government of the Republic of

the Philippines and the ASEAN Center for Biodiversity (ACB)
Importations of goods by the ACB
c. Agreement between the Government of the Republic of the Philippines

and the International Center for Living Aquatic Resources Management
(ICLARM) to establish the Office of the World Fish Center in the
Philippines
Importations by the ICLARM to establish the office of the World Fish
Center in the Philippines
d. Headquarters Agreement between the Republic of the Philippines and

International Committee of the Red Cross
Importations by the International Committee of the Red Cross

IX. B. INTERNAL REVENUE DIVISION
e. GOP - Federal Republic of Germany Agreement on Technical

Cooperation
Importations of German technical cooperation equipment and
materials and personal effects of German experts
f. GOP – Japan Agreement on Technical Cooperation

Importations by the Japan International Cooperation Agency
(JICA) technical cooperation equipment and materials and
personal effects of JICA personnel
g. GOP – Japan Air Services Agreement

Importations by the Japanese airlines
h. GOP - US Air Transport Agreement

Importations by the US airlines
i. GOP – Australia Visiting Forces Agreement

Importations for the official use of Australian visiting forces
j. GOP – US Visiting Forces Agreement

Importations for the official use of US visiting forces
k. Agreement between GOP and SEAMEO-INNOTECH

Importations by the Southeast Asian Ministers of Education
Organization Center for Educational Innovation and Technology
l. Agreement between GOP and UNICEF

Importations by the United Nations International Children’s
Emergency Fund
m. Diplomatic Note No. 1071 of the US Embassy and Diplomatic Note

No. 3001 of the Department of Foreign Affairs
Importations of supplies and goods of American voluntary relief
and rehabilitation agencies (US VOLAG agencies)
n. Agreement between GOP and WHO

Importations by the World Health Organization

o. Memorandum of Agreement between GOP and the WOSM

Importations by the World Organization of the Scout Movement
p. Cooperation agreement between GOP and the IOM

Importations by the International Organization for Migration
3. Government Agencies and Instrumentalities
a. R.A. No. 6847

Importations by the Philippine Sports Commission (PSC), including
donations to the Philippine Olympic Committee and, through the
PSC, to the various national sports associations
b. R.A. No. 7160

Importations of heavy equipment or machineries for infrastructure
projects, garbage trucks, fire trucks, and other similar equipment
by local government units
c. R.A. No. 7277

Donations to government agencies engaged in the rehabilitation of
disabled persons and organizations of disabled persons
d. R.A. No. 7306

Importations of equipment, apparatus, and materials to be used in
the operation of the People's Television Network
e. R.A. No. 7354

Importations used directly in the operation of the Postal System
f. R.A. No. 7653

Importations by the Bangko Sentral ng Pilipinas (BSP) of notes and
coins, and of gold and other metals and the importations of all
equipment needed for bank note production, minting of coins,
metal refining and other security printing operations
g. R.A. No. 7884

Importations by the National Dairy Authority (NDA) of dairy
animals, veterinary and other supplies, other farm inputs,
dairy equipment and machineries, including its spare parts, for
distribution to dairy cooperatives

h. R.A. No. 8282

Importations by the Social Security System (SSS)
i. R.A. No. 8291

Importations by the Government Service Insurance System (GSIS)
j. R.A. No. 8292

Importations of machineries, equipment, materials, and supplies by
State Universities and Colleges
k. R.A. No. 8492

Importations of art/display materials and equipment directly used
for the National Museum’s non-profit programs including but not
limited to books, art materials, chemicals for preservation and
restoration, exhibit and technical equipment and films
l. R.A. No. 9003

Donations to local government units, enterprises or private entities,
including Non-Governmental Organizations (NGO), for the support
and maintenance of the program for effective solid waste
management
m. R.A. No. 9275

Importations of articles donated to, or for the account of any local
government units, water districts, local water utilities, enterprises,
or private entities and individuals to be exclusively used for water
quality management programs
n. R.A. No. 9497

Importations of equipment, machineries, spare parts, accessories
and other materials including supplies and services used solely
and exclusively in the operations of the Civil Aviation Authority of
the Philippines (CAAP)
o. R.A. No. 9500

Importations of machineries, equipment, materials, and supplies by
the University of the Philippines

p. R.A. No. 9369

Importations of equipment, materials, software, and supplies by the
Commission on Elections (COMELEC)
q. R.A. No. 10086

Importations of scientific, philosophical, historical and cultural
books, supplies and materials for the use in the conservation or
preservation work of the National Historical Commission of the
Philippines (NHCP)
r. R.A. No. 10349

Importations of weapons, equipment and ammunitions to the
Armed Forces of the Philippines (AFP), which are directly and
exclusively used for its projects, undertakings, activities and
programs under the revised AFP modernization act
s. R.A. No. 10964, Sec. 15 of the General Provisions

National internal revenue taxes and import duties payable or
assumed by national government, constitutional offices enjoying
fiscal autonomy and State Universities and Colleges (SUC) arising
from foreign donations, grants and loans
t. R.A. No. 7356

Importations of materials by the National Commission for Culture
and the Arts (NCCA) for the use of Filipino artists
4. Importations of intergovernmental bodies, organizations, and non-

governmental entities
a. P.D. No. 269

Importations of equipment and machineries necessary in the
operations of National Electrification Administration (NEA)
registered electric cooperatives
b. P.D. No. 292

Importations by the Aquaculture Department of the Southeast
Asian Fisheries Development Center in the Philippines
(SEAFDEC)


c. P.D. No. 538

Raw materials, supplies, articles, equipment, machineries, spare
parts brought in the Philippine Veterans Investment Development
Corporation (PHIVIDEC) Areas and utilized in the production,
storing, packing and shipment of goods meant for foreign markets
d. P.D. No. 1171

Importations by the Southeast Asian Regional Center for Graduate
Study and Research in Agriculture (SEARCA)
e. P.D. No. 1362

Importations of radio or television equipment, spare parts and allied
technical and program materials to be used exclusively in
broadcast operations of radio broadcasting, cable and television
stations
f. P.D. No. 1620

Importations by the International Rice Research Institute (IRRI)
g. R.A. No. 3676

Importations by the Ramon Magsaysay Award Foundation for its
official use
h. R.A. No. 6715

Donations to legitimate labor organizations from fraternal and
similar organizations
i. R.A. No. 7278

Donations to the Boy Scouts of the Philippines (BSP)
j. R.A. No. 7459

Importations of equipment and materials by Filipino inventors
k. R.A. No. 7686

Importations of essential equipment, apparatus and materials
imported by accredited dual training private educational institutions
l. R.A. No. 9511

Importations by the National Grid Corporation of the Philippines
(NGCP)


m. R.A. No. 9520

Importations of machineries, equipment and spare parts by the
Cooperative Development Authority (CDA) registered cooperatives
n. R.A. No. 10072

Importations by the Philippine Red Cross (PRC)
o. R.A. No. 10073

Importations and donations to the Girl Scouts of the Philippines
(GSP)
5. Donations
a. R.A. No. 10863, Sec. 800 (last clause of the last paragraph)
Importations / Donations endorsed by the National Economic
Development Authority (NEDA) in the interest of national economic
development
b. R.A. No. 10863, Sec. 800 (m)

Donations endorsed by the Department of Social Welfare and
Development (DSWD)
PROCESSING TIME
Applications under IRD are under Regular Lane and must be processed
within seven (7) working days from receipt of complete documentary
requirements.

C. MABUHAY LANE
The Mabuhay Lane is tasked to expeditiously process applications for duty and
tax exemption for the following legal basis:
1. Export-oriented firms with BOI or other relevant agency endorsement
a. E.O. No. 57, Sec. 1

Importations of capital equipment, spare parts, and accessories
b. E.O. No. 226, Sec. 39(f)

Importations of machinery, equipment, and spare parts
c. E.O. No. 226, Sec. 39(h)

Importations of breeding stocks and genetic materials
d. E.O. No. 226, Sec. 39(l)

Importations of supplies and spare parts
e. P.D. No. 87, Sec. 12(b)

Importations of machinery, equipment, spare parts, and all materials
required for petroleum operations
f. P.D. No. 972

Importations of machinery, equipment, spare parts, and all materials
required for coal developers
g. R.A. No. 8479, Sec. 9

Importations of spare parts
h. R.A. No. 9513, Sec. 15(b) and Sec. 21(a)

Importations of machinery, equipment, materials, and spare parts
2. Sec. 4(3), Article 14 of the 1987 Philippine Constitution

Importations by non-stock, non-profit educational institutions
3. Agreement between the ADB and the Government of the Republic of the
Philippines regarding the headquarters of the ADB, Secs. 34 and 45 and
R.A. No. 10963, Sec. 109(k)
Importations of goods, articles, including motor vehicles, spare parts,
and publications, used exclusively by the Asian Development Bank
(ADB), its officers, and staff

IX. C. MABUHAY LANE
4. Importations of personal effects and household goods
a. E.O. No. 1037, Sec. 9(e)

Importations of personal effects and household goods of Retirees
under Philippine Retirement Authority (PRA)
b. R.A. No. 10863, Sec. 800(f) and R.A. No. 10963, Sec. 109(c)
Importations of personal effects and household goods of Overseas
Filipino Workers (OFWs)
c. R.A. No. 10863, Sec. 800(q)

Importations of coffins, urns, personal effects and household goods
of deceased OFWs
d. R.A. No. 7157, Sec. 81

Importations of personal effects and household goods including (1)
used motor car of foreign service officer, staff, and employee
e. R.A. No. 10863, Sec. 800(i) and R.A. No. 10963, Sec. 109(d)
Importations of personal effects and household goods of dual citizens
and foreigners with different visas
f. R.A. No. 10863, Sec. 800(h)

Importations of personal effects and household goods of dual citizens
and foreigners with tourist visa or consultants of the government
g. R.A. No. 11035, Sec. 7(2)

Importations of personal effects and household goods and (1)
motor vehicle under the Balik Scientist Program
5. Importations of books and raw materials thereof
a. R.A. No. 10963, Sec. 109(r)

Importations of printing or publication of books and any newspaper,
magazine, review, or bulletin
b. R.A. No. 10863, Sec. 800(t) and R.A. No. 10963, Sec. 109(r)
Importations of economic, technical, vocational, scientific,
philosophical, historical, and cultural books, the Koran, Ahadith, and
other religious books
c. R.A. No. 8047, Sec. 12

Importations of books or raw materials to be used in book publishing

IX. C. MABUHAY LANE
6. The Florence Agreement Annexes A to H and R.A. No. 10963, Sec. 109(r)
Importations of educational, scientific, and cultural materials
7. R.A. No. 11035, Sec. 6(e)

Importations of donated equipment, instruments, and materials to
DOST
8. R.A. No. 10963, Sec. 109(b)

Importations of fertilizers; seeds, seedlings, and fingerlings; fish, prawn,
livestock and poultry feeds, including ingredients, whether locally
produced or imported, used in the manufacture of finished feeds
(except specialty feeds for race horses, fighting cocks, aquarium fish,
zoo animals, and other animals generally considered as pets)
9. R.A. No. 9593

Tourism Act of 2009
The following requests are likewise subject for action of the Mabuhay Lane:
1. Request for voluntary payment of taxes and duty on vehicles previously
imported by privileged owner.
2. Request for verification of payment of taxes and duty on vehicles
previously imported by privileged owner.
3. Report of sale of vehicles previously imported by privileged owner.
4. Request for retention of vehicle without payment of duties and taxes by
privileged owner.
5. Report or certification of payment of taxes and duty on sale on vehicles
previously imported by privileged owner.
6. Request for amendment of Certificate of Payment on sale of vehicles
between privileged buyer and privileged seller.
7. Request for exit clearance of household and personal effects as well as
motor vehicle for privileged persons.

IX. C. MABUHAY LANE
FILING FEES
A non-refundable fee based on the value of the importation must be paid upon
submission of request or application under the Mabuhay Lane based on the value
of importations:
VALUE OF IMPORTATIONS FILING FEE
P 100,000.00 and below P 200.00
From P 101,000.00 to P 400,000.00 P 400.00
From P 401,000.00 to P 700,000.00 P 600.00
From P 701,000.00 to P 1,000,000.00 P 800.00
Over P 1,000,000.00 P 1,000.00
An application will be deemed submitted for action only after payment of the
required fee.
INCLUSION OF ADDITIONAL SECTORS

The Secretary of Finance may include additional sectors and legal bases for
processing under the Mabuhay Lane. Request will be evaluated based on the
capacity of the Mabuhay Lane to act on the volume of application proposed to be
included as well as the reasonableness of the justification provided in the request.
PROCESSING TIME
Applications under Mabuhay Lane must be processed within three (3) working
days from receipt of complete documentary requirements.

X. PROCESS FLOW
A. REGULAR LANE
Person Process
Activity Details / Functions
Responsible Time
Start
Applicant proceeds to
One-time registration of
Kiosk-Revenue Office
consignee-applicant (RO) to encode 5 minutes
Applicant
corporate /individual
identity.
Documents Officer of the Day checks

complete and the accuracy and
Yes accurate?
Officer of the Day completeness of 5 minutes
No registration documents.
Incomplete registration.
Return registration Officer of the Day Documents are returned
documents to the applicant.
End
Applicant presents his

Checklist application and
required supporting application at the
documents Officer of the Day designated Window of 10 minutes
the Revenue Office
(RO) for evaluation.
Yes Officer of the Day checks

Documents
the completeness of
A Officer of the
complete? documents submitted
Day
based on the Checklist
Form.
No Note:
Letter-request and
Return application and
Affidavit of End-use
supporting documents
should be original
copies. Other
requirements should be
End clear copies.
Officer of the Day
Incomplete supporting
documents are returned
to the applicant.

X.A. REGULAR LANE PROCESS FLOW
Person Process
Responsible Time
A
CRMD, a separate office,
generates a trace number for the
application. The application is assigned
System assignment of to RO divisions based on the legal
CRMD function
application to respective CRMD Staff basis claimed by the applicant.
Divisions
CRMD forwards applications to the
Revenue Office.
Assignment of Application
to Action Officer Division Chief The Division Chief will assign to AOs
5 minutes
Action Officer for preparation of appropriate TEI.
AO evaluates the application and

selects the correct legal basis in the
TESLite .
Generation of Tax
Exemption Indorsement
(TEI) or Reply Letter Details of the importations are encoded
in the system.
24 hours
Action Officer
AO generates Indorsement for tax
exemption applications or prepares
reply letter and initials on the second
copy.
Levels of Reviews is as follows:
Review of Application 1. Division Chief

2. Director III
16 hours
3. Director IV (if not the designated
(Division Chief
Division Chief approver)
– 8 hours
Director III
Director III – 4
Director IV Note: The Assistant Division Chief will
hours
sign/initial in the absence of the
Director IV – 4
Division Chief.
hours)
The Director III signs/initials in the
absence of the Director IV.
Recommend
inspection or
monitoring? During the review, the Division Chief
Yes
determines if inspection/verification is
No
CTD & IRD necessary for any application and
30 minutes
C B
Division Chiefs recommends to Director IV for
approval.

Person Process
Responsible Time
B Approval, depending on the legal basis, is
by:
Director IV
Assistant Secretary 30 minutes
• Director IV or
Approval of Application Undersecretary
• Assistant Secretary/Undersecretary
Releasing of signed reply/endorsement/ CRMD

Release of endorsement CRMD
TEI function
End

Person Process
Responsible Time
The Director IV determine if inspection/

Approve RO Director IV verification is necessary for the 30 minutes
inspection or application.
No monitoring?
B
Yes
The Division Chief will assign an AO to
conduct inspection/monitoring.
Prepare the admin
documents for inspection / Request for Department Personnel Order
monitoring RMD 4 hours
(DPO) to conduct the inspection.
Prepare itinerary and travel arrangement,

if necessary
Proceed to site and determine if the
Conduct inspection / representations made during applications
Action Officers 8 hours
monitoring are correct and the conditions for the grant
of exemption are complied with.
Prepare report based on the

inspection/monitoring activity and
recommend appropriate action, if
Prepare findings and
recommendations Action Officers necessary. 2 hours
File and maintain records of inspections/

monitoring.
Is there a need
for appropriate RO Director IV Evaluates the report and recommendation. 2 hours
No action?
Yes
Action Officers
Implementation of (CTD/IRD) Implement appropriate action. 2 hours
appropriate action

X. PROCESS FLOW
B. MABUHAY LANE
Process
Person
Activity Details / Functions Time
Responsible
Start
Applicant proceeds to Kiosk-

One-time registration of Revenue Office (RO) to encode 5 minutes
consignee-applicant
Applicant
corporate /individual identity.
Officer of the Day checks the

Documents
complete and
accuracy and completeness of
Officer of the Day 5 minutes
Yes accurate? registration documents.
No
Incomplete registration
Return registration Officer of the Day documents are returned to the
documents applicant.
End
Checklist application and Applicant presents his

required supporting application at the designated
documents Officer of the Day
Window of the Revenue Office 10 minutes
(RO) for evaluation.
Officer of the Day checks the

A Documents Officer of the completeness of documents
complete? Day submitted based on the
Yes Checklist Form.
No Note:
Letter-request and Affidavit of
Return application and End-use should be original
supporting documents copies. Other requirements
Officer of the
should be clear and readable
Day
copies.
Incomplete supporting
documents are returned to the
End applicant.

X.B. MABUHAY LANE PROCESS FLOW
Person Process
Responsible Time
Applicant secures Order of Payment
A Officer of the based on the Schedule of Filing Fees.
Day/Admin
Assistant Applicant with Order of Payment
Payment and Filing of proceeds to Cashier to pay the
application/s and
documents appropriate filing fee.
10 minutes
Applicant secures an Official Receipt
Cashier from the Cashier.
Applicant proceeds to CRMD for filing

CRMD Staff and generating/recording of
application/s.
System assignment of CRMD, a separate office, generates a
application to Action trace number for the application. The
Officer application is assigned to RO Action
Officer based on the legal basis
CRMD function
CRMD Staff claimed by the applicant.
CRMD forwards applications to the

Revenue Office.
AO evaluates the application and
selects the correct legal basis in the
TESLite .
Details of the importations are encoded

Generation of Tax
Exemption Indorsement in the TESLite . 8 hours
Action Officer
(TEI) or Reply Letter
AO generates Indorsement for tax
exemption applications or prepares
reply letter and initials on the second
copy.
The AO determines if inspection/
verification is necessary for any
Recommend Action Officer
inspection or application and recommends to
Yes monitoring? Director IV for approval.
C
Director IV (if not the designated

No 8 hours
approver).
Director IV (from Division
Review of Application Chief to
Note: The Director III signs/initials in
Director IV)
the absence of the Director IV.

Person Process
Responsible Time
B Approval, depending on the legal basis, is
by:
Director IV
Assistant Secretary 30 minutes
• Director IV or
Approval of Application Undersecretary
• Assistant Secretary/Undersecretary
Releasing of signed reply/endorsement/ CRMD

Release of endorsement CRMD
TEI function
End

Person Process
Responsible Time
The Director IV determine if inspection/

Approve RO Director IV 30 minutes
verification is necessary for the application.
inspection or
No monitoring?
B
Yes
The Division Chief will assign an AO to
conduct inspection/monitoring.
Prepare the admin
documents for inspection / Request for Department Personnel Order
monitoring RMD 4 hours
(DPO) to conduct the inspection.
Prepare itinerary and travel arrangement, if

necessary
Proceed to site and determine if the
Conduct inspection / representations made during applications
Action Officers 8 hours
monitoring are correct and the conditions for the grant
of exemption are complied with.
Prepare report based on the

inspection/monitoring activity and
recommend appropriate action, if
Prepare findings and
recommendations Action Officers necessary. 2 hours
File and maintain records of inspections /

monitoring.
Is there a need
for appropriate RO Director IV Evaluates the report and recommendation. 2 hours
No action?
Yes
Action Officers
Implementation of (Mabuhay Lane) Implement appropriate action. 2 hours
appropriate action

XI. ENTITLEMENTS AND CHECKLIST OF
REQUIREMENTS
A. CUSTOMS AND TARIFF DIVISION (CTD)
R.A. No. 10863, Sec. 800(d)

1. COVERAGE IMPORTATIONS OF ARTICLES BROUGHT INTO THE PHILIPPINES FOR
REPAIR, PROCESSING, OR RECONDITIONING TO BE RE-EXPORTED UPON
COMPLETION OF THE REPAIR, PROCESSING, OR RECONDITIONING
2. LEGAL BASIS Sec. 800(d) of R.A. No. 10863, (CMTA)/Sec. 105(d) of P.D. No. 1464, (TCCP)
3. GRANT Conditionally Free importations Under Bond or Security
4. CHECKLIST OF 1. Completely filled-out DOF-RO Form No. 91
DOCUMENTARY 2. Notarized Affidavit of End-use/Ownership
REQUIREMENTS 3. Signed and dated Bill of Lading/AWB
4. Commercial invoice (Packing list, if applicable)
5. Contract/Agreement (repair/processing/reconditioning)
6. SEC Registration
5. FILING FEE N/A
6. APPROVING Per DO No. 047-2016
AUTHORITY 1. ROG Assistant Secretary, or
2. ROG Undersecretary
7. PROCESSING TIME Seven (7) working days from submission of complete documentary requirements
(R.A. No. 11032, Ease of Doing Business and Efficient Government Service
Delivery Act of 2018)
R.A. No. 10863, Sec. 800(e)

1. COVERAGE IMPORTATIONS OF MEDALS, BADGES, CUPS AND OTHER SMALL GOODS
BESTOWED AS TROPHIES OR PRIZES, OR THOSE RECEIVED OR
ACCEPTED AS HONORARY DISTINCTION
2. LEGAL BASIS Sec. 800(e) of R.A. No. 10863, (CMTA)/Sec. 105(e) of P.D. No. 1464, (TCCP)
3. GRANT Duty Exempt
REQUIREMENTS 3. Document showing that goods were bestowed as trophies or prizes, or
received or accepted as Honorary Distinction
4. Signed and dated Bill of Lading/AWB
5. FILING FEE N/A

XI. A. CUSTOMS AND TARIFF DIVISION
R.A. No. 10863, Sec. 800(j)

1. COVERAGE IMPORTATIONS OF GOODS FOR PUBLIC ENTERTAINMENT, AND FOR
DISPLAY IN PUBLIC EXPOSITION, OR EXHIBITION OR COMPETITION FOR
PRIZES, AND DEVICES FOR PROJECTING PICTURES AND PARTS AND
APPURTENANCE THEREOF
2. LEGAL BASIS Sec. 800(j) of R.A. No. 10863, (CMTA)/Sec. 105(i) of P.D. No. 1464, (TCCP)
5. Certificate of Venue and Date
6. Authorization from Exhibitor if consigned to broker/forwarder
5. FILING FEE N/A
R.A. No. 10863, Sec. 800(k-1)

1. COVERAGE IMPORTATIONS OF GOODS BROUGHT BY FOREIGN FILM PRODUCERS
DIRECTLY AND EXCLUSIVELY USED FOR MAKING OR RECORDING
MOTION PICTURE FILMS ON LOCATION IN THE PHILIPPINES
2. LEGAL BASIS Sec. 800(k-1) of R.A. No. 10863, CMTA/Sec. 105(j-1) of P.D. No. 1464, (TCCP)
6. Brochure (as needed)
5. FILING FEE N/A

R.A. No. 10863, Sec. 800(k-2)

1. COVERAGE IMPORTATIONS OF PHOTOGRAPHIC AND CINEMATOGRAPHIC FILMS,
UNDERDEVELOPED, EXPOSED OUTSIDE THE PHILIPPINES BY RESIDENT
FILIPINO CITIZENS OR BY PRODUCING COMPANIES OF PHILIPPINE
REGISTRY
2. LEGAL BASIS Sec. 800(k-2) of R.A. No. 10863, (CMTA)/Sec. 105(j-2) of P.D. No. 1464, (TCCP)
5. Certificate of Identification and Inspection
6. Brochure (as needed)
5. FILING FEE N/A
7. PROCESSING Seven (7) working days from submission of complete documentary requirements
TIME (R.A. No. 11032, Ease of Doing Business and Efficient Government Service
R.A. No. 10863, Sec. 800(n)

1. COVERAGE IMPORTATIONS OF CONTAINERS, HOLDERS AND OTHER SIMILAR
RECEPTACLES OF ANY MATERIAL
2. LEGAL BASIS Sec. 800(n) of R.A. No. 10863, (CMTA)/Sec. 105(m) of P.D. No. 1464, (TCCP)
5. FILING FEE N/A

R.A. No. 10863, Sec. 800(r-1)

1. COVERAGE IMPORTATIONS OF SAMPLES OF THE KIND, IN SUCH QUANTITY AND OF
SUCH DIMENSION OR CONSTRUCTION AS TO RENDER THEM
UNSALEABLE OR OF NO COMMERCIAL VALUE; MODELS NOT ADOPTED
FOR PRACTICAL USE; SAMPLES OF MEDICINES
2. LEGAL BASIS Sec. 800(r-1) of R.A. No. 10863, (CMTA)/ Sec. 105(q-1) of P.D. No. 1464, (TCCP)
REQUIREMENTS 3. DOF Prior Approval
6. Certification from DOH (if medicine)
5. FILING FEE N/A
R.A. No. 10863, Sec. 800(r-2)

1. COVERAGE IMPORTATIONS OF COMMERCIAL SAMPLES EXCEPT THOSE THAT ARE
NOT READILY AND EASILY IDENTIFIABLE
2. LEGAL BASIS Sec. 800(r-2) of R.A. No. 10863, (CMTA)/ Sec. 105(q-2) of P.D. No. 1464, (TCCP)
REQUIREMENTS 3. DOF Prior Approval
5. FILING FEE N/A

R.A. No. 10863, Sec. 800(u)

1. COVERAGE IMPORTATIONS OF PHILIPPINE GOODS PREVIOUSLY EXPORTED FROM
THE PHILIPPINES AND RETURNED WITHOUT HAVING BEEN ADVANCED IN
VALUE, OR IMPROVED IN CONDITION BY ANY PROCESS OF
MANUFACTURING OR OTHER MEANS
2. LEGAL BASIS Sec. 800(u) of R.A. No. 10863, (CMTA)/Sec. 105(t) of P.D. No. 1464, (TCCP)
3. GRANT Duty and VAT Exempt
5. Certificate of Identification/Inspection/Loading
6. Export Bill of Lading/AWB
7. Export Invoice and Packing List
8. Export Declaration
9. Certification from foreign principal/buyer as to reason of rejection
10. OSS Certification of Non-Availment of Duty Drawback if export-oriented
(non-exhibit goods)
5. FILING FEE N/A
R.A. No. 10863, Sec. 800(w)

1. COVERAGE IMPORTATIONS OF MINING EQUIPMENT
2. LEGAL BASIS Sec. 800(w) of R.A. No. 10863, (CMTA)/Sec. 105(v) of P.D. No. 1464, (TCCP)
5. Certificate from Department of Agriculture/Department of Environment and
Natural Resources as to purpose of importation
6. Certificate of Non-Local Availability
5. FILING FEE N/A

R.A. No. 10863, Sec. 800(x)

1. COVERAGE IMPORTATIONS OF SPARE PARTS OF VESSELS OR AIRCRAFT OF
FOREIGN REGISTRY ENGAGED IN FOREIGN TRADE
2. LEGAL BASIS Sec. 800(x) of R.A. No. 10863, (CMTA)/Sec. 105(w) of P.D. No. 1464, (TCCP)
5. Certificate of Foreign Registry
5. FILING FEE N/A
R.A. No. 10863, Sec. 800(y)

1. COVERAGE IMPORTATIONS OF GOODS EXPORTED FROM THE PHILIPPINES FOR
REPAIR, PROCESSING OR RECONDITIONING WITHOUT HAVING BEEN
SUBSTANTIALLY ADVANCED IN VALUE
2. LEGAL BASIS Sec. 800(y) of R.A. No. 10863, (CMTA)/Sec. 105(x) of P.D. No. 1464, (TCCP)
5. Export Bill of Lading/AWB
6. Export Invoice/Packing List
7. Export Declaration
8. Certificate of Identification/Inspection
9. Proof of Payment on original importation
5. FILING FEE N/A

R.A. No. 10863, Sec. 800(v) and R.A. No. 10963, Sec. 109(t)
1. COVERAGE IMPORTATIONS OF AIRCRAFT, EQUIPMENT AND MACHINERY, SPARE
PARTS, COMMISSARY AND CATERING SUPPLIES, AVIATION GAS, FUEL
AND OIL, WHETHER CRUDE OR REFINED EXCEPT WHEN DIRECTLY OR
INDIRECTLY USED FOR DOMESTIC OPERATIONS
2. LEGAL BASIS Sec. 800(v) of R.A. No. 10863, (CMTA) and Sec. 109(t) of R.A. No. 10963,
National Internal Revenue Code (NIRC)/Sec. 105(u) of P.D. No. 1464, (TCCP) and
Sec. 109(t) of R.A. No. 10963, National Internal Revenue Code (NIRC)
5. Certificate of non-local availability from the Civil Aviation Authority of the
Philippines (CAAP) for duty exemption purposes
5. FILING FEE N/A
R.A. No. 10863, Sec. 800(v) and R.A. No. 10963, Sec. 109(u)
1. COVERAGE IMPORTATIONS OF FUEL, GOODS AND SUPPLIES BY PERSONS ENGAGED
IN INTERNATIONAL SHIPPING OR AIR TRANSPORT OPERATIONS
2. LEGAL BASIS Sec. 800(v) of R.A. No. 10863, (CMTA) and Sec. 109(u) of R.A. No. 10963,
National Internal Revenue Code (NIRC)/Sec. 105(u) of P.D. No. 1464, (TCCP) and
Sec. 109(u) of R.A. No. 10963, National Internal Revenue Code (NIRC)
5. Certificate of non-local availability from Civil Aviation Authority of the
Philippines (CAAP) for duty exemption purposes
5. FILING FEE N/A

R.A. No. 10963, Sec. 109(t)

1. COVERAGE SALE, IMPORTATIONS OR LEASE OF PASSENGER OR CARGO VESSELS
AND AIRCRAFT, INCLUDING ENGINE, EQUIPMENT AND SPARE PARTS
THEREOF FOR DOMESTIC OR INTERNATIONAL TRANSPORT OPERATIONS
2. LEGAL BASIS Sec. 109(t) of R.A. No. 10963, National Internal Revenue Code (NIRC)
3. GRANT VAT Exempt
5. MARINA Certification (Qualification Certificate, Letter Authority to
Acquire/Lease/Import, Certificate of Registration, and CPC) (if vessel)
6. Vessel Particulars
7. Builder’s Certificate (if vessel)
8. Income Statement (if vessel)
9. CAAP Certification (Landing Permit, Authority to Import, Entry Clearance,
and AOC) (if aircraft)
10. CAB Certification (Authority to Purchase/Import, Annual Certificate of
Registration, Certificate of Authority to Engage in Domestic Air Transport
Business, and CPCN) (if aircraft)
11. Latest Financial Statements (if aircraft)
12. Aircraft Lease/Sublease Agreement
13. SEC Registration (for aircraft and vessel)
5. FILING FEE N/A
R.A. No. 10963, Sec. 109(u)

1. COVERAGE IMPORTATIONS OF FUEL, GOODS AND SUPPLIES BY PERSONS ENGAGED
IN INTERNATIONAL SHIPPING OR AIR TRANSPORT OPERATIONS
2. LEGAL BASIS Sec. 109(u) of R.A. No. 10963, National Internal Revenue Code (NIRC)
3. GRANT VAT Exempt
5. MARINA Certification (if vessel)/CAB Certification (Authority to Acquire,
CPCN & AOC) (if aircraft)
6. SEC Registration
7. BIR Registration
8. Latest Financial Statement (for aircraft)
5. FILING FEE N/A

R.A. No. 7229 and R.A. No. 4540

1. COVERAGE IMPORTATIONS OF EQUIPMENT AND MACHINERIES NECESSARY IN THE
OPERATIONS OF TELECOMMUNICATIONS
2. LEGAL BASIS R.A. No. 7229 in relation to R.A. 4540
5. Authorization Letter
6. NTC Import Permit
5. FILING FEE N/A
P.D. No. 1869

1. COVERAGE IMPORTATIONS BY THE PHILIPPINE AMUSEMENT AND GAMING
CORPORATION
2. LEGAL BASIS Sec. 13(1) of P.D. No. 1869
5. Authorization Letter
5. FILING FEE N/A

REQUIREMENTS
B. INTERNAL REVENUE DIVISION (IRD)
1. International Agreements
R.A. No. 10863, Sec. 800(l) and R.A. No. 10963, Sec. 109(k)
1. COVERAGE IMPORTATIONS BY DIPLOMATIC ENTITIES OR PERSONNEL
2. LEGAL BASIS Sec. 800(l) of RA No. 10863, and Sec. 109(k) of R.A. No. 10963
DOCUMENTARY 2. DFA recommendation
5. Note Verbale from the Embassy
5. FILING FEE N/A
6. APPROVING Per OO 107-2016
AUTHORITY 1. RO Director IV
Annex 9 to the International Convention on International Civil Aviation

1. COVERAGE IMPORTATIONS BY INTERNATIONAL AIRLINES (MEMBERS OF ICAO)
2. LEGAL BASIS Annex 9 of the International Standards and Recommended Practices on
Facilitation of the International Convention on Civil Aviation, Fifteenth Edition,
October 2017
REQUIREMENTS 3. Signed and dated Import Bill of Lading/AWB
5. FILING FEE N/A

XI. B. INTERNAL REVENUE DIVISION
Convention on the Privileges and Immunities of the Specialized Agencies of

the United Nations Approved by the General Assembly of the United Nations
1. COVERAGE IMPORTATIONS BY THE SPECIALIZED AGENCIES OF THE UNITED NATIONS
2. LEGAL BASIS Sec. 800(l) of RA No. 10863, and Sec. 109(k) of R.A. No. 9337 (NIRC), as
amended.
5. Letter Request from the United Nations
5. FILING FEE N/A

Agreement between the Government of the Philippines and the Asian

Productivity Organization (APO)
1. COVERAGE IMPORTATIONS OF PRINTING SUPPLIES AND MATERIALS AND
EQUIPMENT FOR THE PRODUCTION OPERATIONS OF APO
2. LEGAL BASIS Article 6(b) of the Agreement entered into by and between the Government of the
Republic of the Philippines and the Asian Productivity Organization (APO)
5. FILING FEE N/A
Host Country Agreement between the Government of the Republic of the

Philippines and the ASEAN Center for Biodiversity (ACB)
1. COVERAGE IMPORTATIONS OF GOODS BY THE ACB
2. LEGAL BASIS Article VIII D (4) and Article VIII I (2) & (3) of the Host Country Agreement between
the Government of the Republic of the Philippines and the ASEAN Centre for
Biodiversity
5. Letter Request from ACB
6. DFA Recommendation
5. FILING FEE N/A

Agreement between the Government of the Republic of the Philippines and the
International Center for Living Aquatic Resources Management to establish
the Office of the Worldfish Center in the Philippines
1. COVERAGE IMPORTATIONS BY THE ICLARM TO ESTABLISH THE OFFICE OF THE
WORLDFISH CENTER IN THE PHILIPPINES
2. LEGAL BASIS Article IV of the Agreement between the Government of the Republic of the
Philippines and the International Center for Living Aquatic Resources Management
to establish the Office of the Worldfish Center in the Philippines
5. Letter Request from ICLARM
5. FILING FEE N/A
Headquarters Agreement between the Republic of the Philippines and

International Committee of the Red Cross
1. COVERAGE IMPORTATIONS BY THE INTERNATIONAL COMMITTEE OF THE RED CROSS
2. LEGAL BASIS Article 2, Sec. 2 of the Headquarters Agreement between the Government of the
Republic of the Philippine and the International Committee of the Red Cross dated
April 30,1985
5. Letter Request from International Committee of the Red Cross
5. FILING FEE N/A

GOP – Federal Republic of Germany Agreement on Technical Cooperation

1. COVERAGE IMPORTATIONS OF GERMAN TECHNICAL COOPERATION EQUIPMENT AND
MATERIALS AND PERSONAL EFFECTS OF GERMAN EXPERTS
2. LEGAL BASIS Article 4(5) and Article 5(3) of the Agreement between the Republic of the
Philippines and the Federal Republic of Germany concerning Technical
Cooperation dated September 7, 1971
5. Note Verbale from the German Embassy
5. FILING FEE N/A
GOP – Japan Agreement on Technical Cooperation

1. COVERAGE IMPORTATIONS BY THE JAPAN INTERNATIONAL COOPERATION AGENCY
(JICA) TECHNICAL COOPERATION EQUIPMENT AND MATERIALS AND
PERSONAL EFFECTS OF JICA PERSONNEL
2. LEGAL BASIS Article IX and XI of the Agreement on Technical Cooperation between the
Government of the Republic of the Philippines and the Government of Japan
5. Note Verbale from the Japanese Embassy
5. FILING FEE N/A

GOP – Japan Air Services Agreement

1. COVERAGE IMPORTATIONS BY THE JAPANESE AIRLINES
2. LEGAL BASIS Article 5(1)(2) and (3) of the Air Services Agreement between the Governments of
Japan and the Government of the Republic of the Philippines dated 20 January
1970
5. FILING FEE N/A
GOP – US Air Transport Agreement

1. COVERAGE IMPORTATIONS BY THE US AIRLINES
2. LEGAL BASIS Article 9(2)(a)(b)(c) of the Air Transport Agreement concluded between the
Governments of the Philippines and the United States of America on October 3,
1980
5. FILING FEE N/A

GOP – Australia Visting Forces Agreement

1. COVERAGE IMPORTATIONS FOR THE OFFICIAL USE OF AUSTRALIA VISITING FORCES
2. LEGAL BASIS Article 13 of the Agreement Between The Government of the Republic of the
Philippines and Government of Australia concerning the Status of the Visiting
Forces of Each State in the Territory of the Other State
DOCUMENTARY 2. DFA Recommendation
REQUIREMENTS 3. Signed and dated Import of Bill of Lading/AWB
5. Note Verbale from the Australian Embassy
5. FILING FEE N/A
GOP – US Visiting Forces Agreement

1. COVERAGE IMPORTATIONS FOR THE OFFICIAL USE OF US VISITING FORCES
2. LEGAL BASIS Article VII of the Agreement Between The Government of the Republic of the
Philippines and Government of United States of America Regarding The
Treatment of the United States Forces Visiting the Philippines
DOCUMENTARY 2. DFA Recommendation
REQUIREMENTS 3. Signed and dated Import of Bill of Lading/AWB
5. Note Verbale from the US Embassy
5. FILING FEE N/A

Agreement between GOP and SEAMEO – INNOTECH

1. COVERAGE IMPORTATIONS BY THE SOUTHEAST ASIAN MINISTERS OF EDUCATION
ORGANIZATION CENTER FOR EDUCATIONAL INNOVATION AND
TECHNOLOGY
2. LEGAL BASIS Article III(2)(a), (3)(b), (3)(c) of the Agreement between the Government of the
Republic of the Philippines and the Southeast Asian Ministers of Education
Organization Regarding the Temporary Operation of the SEAMEO Regional
Centre for Educational Innovation and Technology (INNOTECH)
DOCUMENTARY 2. DFA and/or DepEd recommendation
5. Letter Request from SEAMEO – INNOTECH
5. FILING FEE N/A
Agreement between GOP and UNICEF

1. COVERAGE IMPORTATIONS BY THE UNITED NATIONS INTERNATIONAL CHILDREN'S
EMERGENCY FUND
2. LEGAL BASIS Article VI(A) of the Agreement between the United Nations Children's Fund and the
Philippine Government dated 20 November 1948
5. Letter Request from UNICEF
5. FILING FEE N/A

Diplomatic Note No. 1071 of the U.S. Embassy and Diplomatic Note No. 3001 of
the Department of Foreign Affairs
1. COVERAGE IMPORTATIONS OF SUPPLIES AND GOODS OF AMERICAN VOLUNTARY
RELIEF AND REHABILITATION AGENCIES (US VOLAG AGENCIES)
2. LEGAL BASIS Diplomatic Note No. 1071 of the U.S. Embassy, dated April 29, 1954 and
Diplomatic Note No. 3001 of the DFA, dated October 18, 1956 constituting an
Agreement between the Republic of the Philippines and the United States
Government on the humanitarian activities of American voluntary relief and
rehabilitation agencies.
5. Letter Request from US VOLAG Agency
5. FILING FEE N/A
Agreement between the GOP and WHO

1. COVERAGE IMPORTATIONS BY THE WORLD HEALTH ORGANIZATION
2. LEGAL BASIS Sec. 11(b) / 11(c) / 22(f) / 22(g) of the Host Agreement between the Philippines
Government and the World Health Organization date 22 July 1951 (Host
Agreement) and BIR VAT Ruling No. 143-90 in relation to Sec. 12 of the Host
Agreement
5. Letter Request from World Health Organization
5. FILING FEE N/A

Agreement between GOP and WOSM

1. COVERAGE IMPORTATIONS BY THE WORLD ORGANIZATION OF THE SCOUT
MOVEMENT
2. LEGAL BASIS Article III and IV(2)(a)(b)(i)(ii) of the Memorandum of Agreement between the
Government of the Republic of the Philippines and the World Organization of the
Scout Movement dated 22 January 1991
DOCUMENTARY 2. Signed and dated Bill of Lading/AWB
REQUIREMENTS 3. Commercial invoice (Packing list, if applicable)
4. Letter Request from WOSM
5. DFA recommendation
5. FILING FEE N/A
Cooperation Agreement between GOP and the IOM

1. COVERAGE IMPORTATIONS BY THE INTERNATIONAL ORGANIZATION FOR MIGRATION
2. LEGAL BASIS Article 3 & 4 of the Cooperation Agreement between the Government of the
Republic of the Philippines and the International Organization for Migration dated
March 13, 2003
5. Letter Request from IOM
5. FILING FEE N/A

R.A. No. 6847

1. COVERAGE IMPORTATIONS BY THE PHILIPPINE SPORTS COMMISSION (PSC),
INCLUDING DONATIONS TO THE PHILIPPINE OLYMPIC COMMITTEE AND,
THROUGH THE COMMISSION, TO THE VARIOUS NATIONAL SPORTS
ASSOCIATIONS
2. LEGAL BASIS Sec. 19 of R.A. No. 6847, as implemented by DOF-PSC Joint Circular No. 1-90, as
amended by Sec. 86(c) R.A. No. 10963 (TRAIN Law)
REQUIREMENTS 3. Signed and dated Import Bill of Lading / AWB
5. Certification from the Commission that the imported articles are of
international standard, among others
6. Certification from the DTI-BOI that the imported articles are not locally
available
7. In case of donation: Notarized Deed of Donation and Deed of Acceptance
5. FILING FEE N/A
R.A. No. 7160

1. COVERAGE IMPORTATIONS OF HEAVY EQUIPMENT OR MACHINERIES FOR
INFRASTRUCTURE PROJECTS, GARBAGE TRUCKS, FIRE TRUCKS, AND
OTHER SIMILAR EQUIPMENT BY LOCAL GOVERNMENT UNITS
2. LEGAL BASIS Sec. 382 of R.A. No. 7160, as implemented by Department of Finance Order No.
21-92
5. Copy of Letter-Authority to Import (if for release)
6. DTI-FTEB Import Clearance
7. LGU Board Resolution
5. FILING FEE N/A

R.A. No. 7277

1. COVERAGE DONATIONS TO GOVERNMENT AGENCIES ENGAGED IN THE
REHABILITATION OF DISABLED PERSONS AND ORGANIZATIONS OF
DISABLED PERSONS
2. LEGAL BASIS Sec. 42(b) of R.A. No. 7277, as implemented by Department of Order No. 104-94
DOCUMENTARY 2. NCDA Recommendation
REQUIREMENTS 3. Authenticated Deed of Donation and Acceptance
6. Certification from the DTI-BOI that the imported articles are not locally
available
5. FILING FEE N/A
R.A. No. 7306

1. COVERAGE IMPORTATIONS OF EQUIPMENT, APPARATUS AND MATERIALS TO BE
USED IN THE OPERATION OF THE PEOPLE'S TELEVISION NETWORK
2. LEGAL BASIS Sec. 21 of R.A. No. 7306, as amended by Sec. 86(f) of R.A. No. 10963 (TRAIN
Law)
5. NTC Import Authority
6. BIS Authority
5. FILING FEE N/A

R.A. No. 7354

1. COVERAGE IMPORTATIONS USED DIRECTLY IN THE OPERATION OF THE POSTAL
SYSTEM
2. LEGAL BASIS Sec. 14 of R.A. No. 7354, as amended by Sec. 86(g) of R.A. No. 10963 (TRAIN
Law)
5. Board of Investments (BOI) Certification that the equipment, machineries,
spare parts, accessories, and other materials including supplies and services
used directly in the operation of the Postal System are not obtainable locally
on favorable terms
5. FILING FEE N/A
R.A. No. 7653

1. COVERAGE IMPORTATIONS BY THE BANGKO SENTRAL NG PILIPINAS OF NOTES AND
COINS, AND OF GOLD AND OTHER METALS; AND THE IMPORTATIONS OF
ALL EQUIPMENT NEEDED FOR BANK NOTE PRODUCTION, MINTING OF
COINS, METAL REFINING AND OTHER SECURITY PRINTING OPERATIONS
2. LEGAL BASIS Sec. 126 of R.A. No. 7653, as amended by Sec. 86(m) of R.A. No. 10963 (TRAIN
Law)
4. Commercial Invoice/Packing List
5. FILING FEE N/A
6. APPROVING Per DO No. 047.2016

R.A. No. 7884

1. COVERAGE IMPORTATIONS BY THE NATIONAL DAIRY AUTHORITY OF DAIRY ANIMALS,
VETERINARY AND OTHER SUPPLIES, OTHER FARM INPUTS, DAIRY
EQUIPMENT AND MACHINERIES, INCLUDING ITS SPARE PARTS, FOR
DISTRIBUTION TO DAIRY COOPERATIVES
2. LEGAL BASIS Sec. 18 of R.A. No. 7884, as amended by Sec. 86(o) of R.A. No. 10963 (TRAIN
Law)
5. Board of Investments (BOI) Certification
5. FILING FEE N/A
R.A. No. 8282

1. COVERAGE IMPORTATIONS BY THE SOCIAL SECURITY SYSTEM
2. LEGAL BASIS Sec. 16 of R.A. No. 8282, as amended by Sec. 86(q) of R.A. No. 10963 (TRAIN
Law)
5. FILING FEE N/A

R.A. No. 8291

1. COVERAGE IMPORTATIONS BY THE GOVERNMENT SERVICE INSURANCE SYSTEM
2. LEGAL BASIS Sec. 39 of R.A. No. 8291, as amended by Sec. 86(r) of R.A. No. 10963 (TRAIN
Law)
5. FILING FEE N/A
R.A. No. 8292

1. COVERAGE IMPORTATIONS OF MACHINERIES, EQUIPMENT, MATERIALS AND
SUPPLIES BY STATE UNIVERSITIES AND COLLEGES
2. LEGAL BASIS Sec. 4(f) of R.A. No. 8292, as amended by Sec. 86(s) of R.A. No.10963 (TRAIN
Law)
5. Resolution from the Board of Regents and/or Certification from the State
Universities/State Colleges’ President that acquisition of the item is
authorized by the Board of Regents
5. FILING FEE N/A

R.A. No. 8492

1. COVERAGE IMPORTATIONS OF ART/DISPLAY MATERIALS AND EQUIPMENT DIRECTLY
USED FOR THE NATIONAL MUSEUM’S NON-PROFIT PROGRAMS
INCLUDING BUT NOT LIMITED TO BOOKS, ART MATERIALS, CHEMICALS
FOR PRESERVATION AND RESTORATION, EXHIBIT AND TECHNICAL
EQUIPMENT AND FILMS
2. LEGAL BASIS Sec. 25 of R.A. No. 8492, as amended by Sec. 86(t) R.A. No.10963 (TRAIN Law)
5. FILING FEE N/A
R.A. No. 9003

1. COVERAGE DONATIONS TO LOCAL GOVERNMENT UNITS, ENTERPRISES OR PRIVATE
ENTITIES, INCLUDING NON-GOVERNMENTAL ORGANIZATIONS, FOR THE
SUPPORT AND MAINTENANCE OF THE PROGRAM FOR EFFECTIVE SOLID
WASTE MANAGEMENT
2. LEGAL BASIS Sec. 45(c) of R.A. No. 9003, as amended by Sec. 86(xx) of R.A. No. 10963 (TRAIN
Law)
5. DENR recommendation
6. Authenticated Deed of Donation and Acceptance
5. FILING FEE N/A

R.A. No. 9275

1. COVERAGE IMPORTATIONS OF ARTICLES DONATED TO, OR FOR THE ACCOUNT OF
ANY LOCAL GOVERNMENT UNITS, WATER DISTRICTS, LOCAL WATER
UTILITIES, ENTERPRISES, OR PRIVATE ENTITIES AND INDIVIDUALS TO BE
EXCLUSIVELY USED FOR WATER QUALITY MANAGEMENT PROGRAMS
2. LEGAL BASIS Sec. 26(3) of R.A. No. 9275, as amended by Sec. 86(ss) of R.A. No. 10963
(TRAIN Law)
4. DENR Endorsement
5. FILING FEE N/A
R.A. No. 9497

1. COVERAGE IMPORTATIONS OF EQUIPMENT, MACHINERIES, SPARE PARTS,
ACCESSORIES AND OTHER MATERIALS INCLUDING SUPPLIES AND
SERVICES USED SOLELY AND EXCLUSIVELY IN THE OPERATIONS OF THE
CIVIL AVIATION AUTHORITY OF THE PHILIPPINES
2. LEGAL BASIS Sec. 16(a) of R.A. No. 9497, as amended by Sec. 86(bb) of R.A. No. 10963
(TRAIN Law)
5. Board of Investments (BOI) Certification that the equipment, machineries,
spare parts, accessories and other materials including supplies and services
used solely and exclusively in the operations of the Authority are not
obtainable locally
5. FILING FEE N/A

R.A. No. 9500

1. COVERAGE IMPORTATIONS OF MACHINERIES, EQUIPMENT, MATERIALS AND
SUPPLIES BY THE UNIVERSITY OF THE PHILIPPINES
2. LEGAL BASIS Sec. 25(a)(c) of R.A. No. 9500, as amended by Sec. 86(cc) of R.A. No. 10963
(TRAIN Law)
5. Resolution from the Board of Regents and / or Certification from the State
Universities/State Colleges President that acquisition of the item is
authorized by the Board of Regents
5. FILING FEE N/A
R.A. No. 9369

1. COVERAGE IMPORTATIONS OF EQUIPMENT, MATERIALS, SOFTWARE AND SUPPLIES
BY THE COMMISSION ON ELECTIONS
2. LEGAL BASIS Sec. 10 of R.A. No. 9369
5. FILING FEE N/A

R.A. No. 10086

1. COVERAGE IMPORTATIONS OF SCIENTIFIC, PHILOSOPHICAL, HISTORICAL AND
CULTURAL BOOKS, SUPPLIES AND MATERIALS FOR THE USE IN THE
CONSERVATION OR PRESERVATION WORK OF THE NATIONAL
HISTORICAL COMMISSION OF THE PHILIPPINES
2. LEGAL BASIS Sec. 23 of R.A. No. 10086, as amended by RA No. 86(gg) of R.A. No. 10963
(TRAIN Law)
5. Board Certification
5. FILING FEE N/A
R.A. No. 10349

1. COVERAGE IMPORTATIONS OF WEAPONS, EQUIPMENT AND AMMUNITIONS TO THE
ARMED FORCES OF THE PHILIPPINES, WHICH ARE DIRECTLY AND
EXCLUSIVELY USED FOR ITS PROJECTS, UNDERTAKINGS, ACTIVITIES
AND PROGRAMS UNDER THE REVISED ARMED FORCES OF THE
PHILIPPINES MODERNIZATION ACT
2. LEGAL BASIS Sec. 10 of R.A. No. 10349 as amended by Sec. 86(ii) of R.A. No. 10963 (TRAIN
Law)
5. National Telecommunications Commission (NTC) Certification if the
shipment is communications equipment
6. Civil Aviation Authority of the Philippines (CAAP) Certification if shipment is
aircraft/parts
5. FILING FEE N/A

R.A. No. 10964, Sec. 15 of the General Provisions

1. COVERAGE NATIONAL INTERNAL REVENUE TAXES AND IMPORT DUTIES PAYABLE
OR ASSUMED BY NATIONAL GOVERNMENT, CONSTITUTIONAL OFFICES
ENJOYING FISCAL AUTONOMY AND STATE UNIVERSITIES AND
COLLEGES ARISING FROM FOREIGN DONATIONS, GRANTS AND LOANS
2. LEGAL BASIS Sec. 15(a) and (b) of R.A. No. 10964, as implemented by DOF –DBM Joint
Circular No.1 dated April 30, 2014
3. GRANT Automatic appropriation of funds for payment of taxes and duties
4. Other documentary requirements under DOF-DBM Joint Circular No. 1 shall
be submitted to the Bureau of Customs (BOC)
5. FILING FEE N/A
R.A. No. 7356

1. COVERAGE IMPORTATIONS OF MATERIALS BY THE NATIONAL COMMISSION FOR
CULTURE AND THE ARTS FOR THE USE OF FILIPINO ARTISTS
2. LEGAL BASIS Sec. 21 of R.A. No. 7356, as amended by Sec. 86(i) R.A. No. 10963 (TRAIN Law)
5. BOI Certification of local non-availability
5. FILING FEE N/A


P.D. No. 269

1. COVERAGE IMPORTATIONS OF EQUIPMENT AND MACHINERIES NECESSARY IN THE
OPERATIONS OF NATIONAL ELECTRIFICATION ADMINISTRATION
REGISTERED ELECTRIC COOPERATIVES
2. LEGAL BASIS Sec. 39(a) of P.D. No. 269, as implemented by DOF – NEA Joint Circular 1-97
5. NEA Certification
6. BOI Certification
5. FILING FEE N/A
P.D. No. 292

1. COVERAGE IMPORTATIONS BY THE AQUACULTURE DEPARTMENT OF THE
SOUTHEAST ASIAN FISHERIES DEVELOPMENT CENTER IN THE
PHILIPPINES
2. LEGAL BASIS Sec. 1 of P.D. No. 292
5. FILING FEE N/A
6. APPROVING Per OO No. 107-2016

P.D. No. 538

1. COVERAGE RAW MATERIALS, SUPPLIES, ARTICLES, EQUIPMENT, MACHINERIES,
SPARE PARTS BROUGHT IN THE PHILIPPINE VETERANS INVESTMENT
DEVELOPMENT CORPORATION (PHIVIDEC) AREAS AND UTILIZED IN THE
PRODUCTION, STORING, PACKING AND SHIPMENT OF GOODS MEANT FOR
FOREIGN MARKETS
2. LEGAL BASIS Sec. 8 of P.D. No. 538, as amended by P.D. No. 1491
5. PHIVIDEC Certification
5. FILING FEE N/A
P.D. No. 1171

1. COVERAGE IMPORTATIONS BY THE SOUTHEAST ASIAN REGIONAL CENTER FOR
GRADUATE STUDY AND RESEARCH IN AGRICULTURE
REQUIREMENTS 3. Signed and dated Import Bill of Lading / AWB
5. FILING FEE N/A

P.D. No. 1362

1. COVERAGE IMPORTATIONS OF RADIO OR TELEVISION EQUIPMENT, SPARE PARTS
AND ALLIED TECHNICAL AND PROGRAM MATERIALS TO BE USED
EXCLUSIVELY IN BROADCAST OPERATIONS OF RADIO BROADCASTING
CABLE AND TELEVISION STATIONS
2. LEGAL BASIS Sec. 2 of P.D. No. 1362, as implemented by DOF Order No. 16-78
3. GRANT Offsetting of Duties and Taxes
REQUIREMENTS 3. Signed and dated Bill of Lading / AWB
5. Pro-Forma Invoice (if for authority to import)
6. Contract between PIA / KBP and the Corporation
7. NTC Import Authority
8. NEDA Certification
9. BOC Certification of Airtime Credit (if for release)
10. PIA / KBP Certification of Airtime Credit (if for release)
11. Import Authority (if for release)
5. FILING FEE N/A
P.D. No. 1620

1. COVERAGE IMPORTATIONS BY THE INTERNATIONAL RICE RESEARCH INSTITUTE
2. LEGAL BASIS Article 5(1) and (4) of P.D. No. 1620 (IRRI)
DOCUMENTARY 2. Signed and dated Import Bill of Lading / AWB
4. Letter Request from IRRI
5. DFA Recommendation
5. FILING FEE N/A

R.A. No. 3676

1. COVERAGE IMPORTATIONS BY THE RAMON MAGSAYSAY AWARD FOUNDATION FOR
ITS OFFICIAL USE
2. LEGAL BASIS Sec. 1 of R.A. No. 3676
5. Deed of Donation and Acceptance (if donation)
5. FILING FEE N/A
R.A. No. 6715
1. COVERAGE DONATIONS TO LEGITIMATE LABOR ORGANIZATIONS FROM FRATERNAL
AND SIMILAR ORGANIZATIONS
2. LEGAL BASIS Sec. 17 of R.A. No. 6715, as implemented by DOF-DOLE Joint Circular No. 1-92
REQUIREMENTS 3. Favorable recommendation from DOLE
4. Signed and dated Bill of Lading/AWB (if for release)
6. Authenticated Deed of Donation and Acceptance (for donations)
5. FILING FEE N/A

R.A. No. 7278

1. COVERAGE DONATIONS TO THE BOY SCOUTS OF THE PHILIPPINES
2. LEGAL BASIS Sec. 8 of R.A. No. 7278, as amended by Sec. 86 (d) of R.A. No. 10963 (TRAIN
Law)
5. FILING FEE N/A
R.A. No. 7459

1. COVERAGE IMPORTATIONS OF EQUIPMENT AND MATERIALS BY FILIPINO INVENTORS
2. LEGAL BASIS Sec. 6 of R.A. No. 7459, as implemented by DOF Order 121-93, as amended by
Sec. 86(z) of R.A. No. 10963 (TRAIN Law)
5. BOI Certification of local non-availability
6. DOST recommendation
5. FILING FEE N/A


R.A. No. 7686

1. COVERAGE IMPORTATIONS OF ESSENTIAL EQUIPMENT, APPARATUS AND MATERIALS
IMPORTED BY ACCREDITED DUAL TRAINING PRIVATE EDUCATIONAL
INSTITUTIONS
2. LEGAL BASIS Sec. 18 of R.A. No. 7686, as implemented by Revenue Regulations 10-96 dated
August 7, 1996
5. Charter or Certification of Registration of the educational institution with the
SEC or other evidence of the character of the institution
6. TESDA Certification
5. FILING FEE N/A
R.A. No. 9511

1. COVERAGE IMPORTATIONS BY THE NATIONAL GRID CORPORATION PHILIPPINES
2. LEGAL BASIS Sec. 9 of R.A. No. 9511, as amended by Sec. 86(bbb) of R.A. No. 10963 (TRAIN
Law)
5. Pictures/Technical Description of the shipment
6. National Telecommunications Commission (NTC) Certification if the shipment
is a communication equipment
5. FILING FEE N/A

R.A. No. 9520

1. COVERAGE IMPORTATIONS OF MACHINERIES, EQUIPMENT AND SPARE PARTS BY
COOPERATIVE DEVELOPMENT AUTHORITY REGISTERED COOPERATIVES
2. LEGAL BASIS Sec. 61 of R.A. No. 9520 as implemented by DOF – CDA Joint Circular 1-90
5. CDA Certification
7. Articles of Incorporation and By – Laws
8. Latest Audited Financial Statements
5. FILING FEE N/A
R.A. No. 10072

1. COVERAGE IMPORTATIONS BY THE PHILIPPINE RED CROSS
2. LEGAL BASIS Sec. 5(c) of R.A. No. 10072
4. Deed of Donation and Acceptance (if donation)
5. FILING FEE N/A

R.A. No. 10073

1. COVERAGE IMPORTATIONS AND DONATIONS TO THE GIRL SCOUTS OF THE
PHILIPPINES
2. LEGAL BASIS Sec. 11(b) and (c) of R.A. No. 10073

5. FILING FEE N/A

5. Donations
R.A. No. 10863, Sec. 800 (last paragraph)

1. COVERAGE IMPORTATIONS/DONATIONS ENDORSED BY THE NATIONAL ECONOMIC
DEVELOPMENT AUTHORITY (NEDA) IN THE INTEREST OF NATIONAL
ECONOMIC DEVELOPMENT
2. LEGAL BASIS Last clause of the last paragraph of Sec. 800 of R.A. No. 10863 (CMTA)
4. Indorsement from NEDA
5. Authenticated Deed of Donation and Acceptance (for donations to NGO and
Hospitals)
6. Certification from the Commission on Population (for importations of Family
Planning Materials)
5. FILING FEE N/A
R.A. No. 10863, Sec. 800(m)

1. COVERAGE DONATIONS ENDORSED BY DEPARTMENT OF SOCIAL WELFARE AND
DEVELOPMENT (DSWD)
2. LEGAL BASIS Sec. 800(m) of R.A. No. 10863 CMTA
4. DSWD Recommendation
5. FILING FEE N/A

REQUIREMENTS
C. MABUHAY LANE
E.O. No. 57, Sec. 1
1. COVERAGE IMPORTATIONS OF CAPITAL EQUIPMENT, SPARE PARTS AND
ACCESSORIES
2. LEGAL BASIS Sec. 1 of E.O. No. 57, as implemented by DTI-BOI Administrative Order No. 01,
Series of 2018
3. GRANT 0% Duty
5. Certificate of Registration with Annexes/Terms and Conditions
6. BOI Certificate of Authority
7. Original DOF Form No. 1
8. Bank Transaction (Mode of importations/Letter of Credit, Debit Advice,
Purchase Order, etc.)
9. Original Authorization Letter from consignee (if applicant is a broker)
5. FILING FEE Per DO No. 54-2000
Payment of filing fee
7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements
E.O. No. 226, Sec. 39(f)

1. COVERAGE IMPORTATIONS OF MACHINERY, EQUIPMENT AND SPARE PARTS
2. LEGAL BASIS Art. 39(f) formerly Art. 39(g) of E.O. No. 226, as amended by R.A. No. 7918
3. GRANT Under Bond
DOCUMENTARY 2. Original Indorsement from the Board of Investments

XI. C. MABUHAY LANE
E.O. No. 226, Sec. 39 (h)

1. COVERAGE IMPORTATIONS OF BREEDING STOCKS AND GENETIC MATERIALS
2. LEGAL BASIS Sec. 39(h) of E.O. No. 226, as amended by R.A. No. 7918
3. GRANT Zero Duty/Duty & VAT Exempt
8. DOE Certificate of Recommendation
10. Original Authorization Letter from consignee ( if applicant is a broker)
E.O. No. 226, Sec. 39(l)

1. COVERAGE IMPORTATIONS OF SUPPLIES AND SPARE PARTS
2. LEGAL BASIS Art. 39(l) formerly Art. 39(m) of E.O. No. 226, as amended by R.A. No. 7918
3. GRANT Under Bond
DOCUMENTARY 2. Application Form of Board of Investments
REQUIREMENTS 3. Boat Note
4. BOI Favorable recommendation
5. Certificate of Qualification for Tax exemption
6. Import Entry

XI. C. MABUHAY LANE
P.D. No. 87, Sec. 12(b)

1. COVERAGE IMPORTATIONS OF MACHINERY, EQUIPMENT, SPARE PARTS, AND ALL
MATERIALS REQUIRED FOR PETROLEUM OPERATIONS
5. DOE Favorable recommendation
6. Contract between DOE and Contractors (new applicant)
7. Tax Identification Number (TIN)
8. Port of Discharge
P.D. No. 972

1. COVERAGE IMPORTATIONS OF MACHINERY, EQUIPMENT, SPARE PARTS, AND ALL
MATERIALS REQUIRED FOR COAL DEVELOPERS
2. LEGAL BASIS Sec. 16(a) and (b) of P.D. No. 972
5. DOE Favorable recommendation
6. Contract between DOE and Contractors (new applicant)
8. Port of Discharge

XI. C. MABUHAY LANE
R.A. No. 8479, Sec. 9

1. COVERAGE IMPORTATIONS OF SPARE PARTS
2. LEGAL BASIS Sec. 9 of the Downstream Oil Industry Deregulation Act of 1998
3. GRANT 0% VAT
10. Original Authorization Letter from consignee (if applicable)
R.A. No. 9513, Sec. 15(b) and Sec. 21(a)

1. COVERAGE IMPORTATIONS OF MACHINERY, EQUIPMENT, MATERIALS AND SPARE
PARTS
2. LEGAL BASIS Sec. 15(b) Duty Free importations of Renewable Energy (RE) Machinery,
Equipment and Materials- (Zero Duty)
Sec. 21(a) Tax and Duty Free importations of Components, Parts and Materials-
Tax and Duty Free
3. GRANT Duty Exempt/ Duty & VAT Exempt
10. Original Authorization Letter from consignee ( if applicant is a broker)

XI. C. MABUHAY LANE
Sec. 4(3), Art. 14 of the 1987 Philippine Constitution

1. COVERAGE IMPORTATIONS OF GOODS WHICH WILL BE USED EXCLUSIVELY,
DIRECTLY AND ACTUALLY FOR EDUCATIONAL PURPOSES
2. LEGAL BASIS Sec. 4(3), Article XIV of the 1987 Philippine Constitution, as implemented by
Department of Finance Order 137-87
5. DepEd Favorable recommendation
6. CHED Favorable recommendation
7. Amended Articles of Incorporation
8. By Laws
9. Government Recognition
11. Authenticated Deed of Donation (if donation)
12. Authenticated Deed of Acceptance (if donation)
13. Mechanical Permit (if applicable)
14. Building Permit (if applicable)
15. Elevator Shaft Plan (if applicable)
16. Building Plan (if applicable)
17. Other Documents (if applicable)

XI. C. MABUHAY LANE
Agreement Between The Asian Development Bank And The Government Of

The Republic Of The Philippines Regarding The Headquarters Of The Asian
Development Bank, Secs. 34 And 45 And R.A. No. 10963, Sec. 109(k)
1. COVERAGE IMPORTATIONS OF GOODS, ARTICLES, INCLUDING MOTOR VEHICLES,
SPARE PARTS, AND PUBLICATIONS, USED EXCLUSIVELY BY THE ASIAN
DEVELOPMENT BANK (ADB), ITS OFFICERS, AND STAFF
2. LEGAL BASIS Sec. 34 and 45 of the Agreement Between the Asian Development Bank and the
Government of the Republic of the Philippines Regarding the Headquarters of the
Asian Development Bank, in relation to the last paragraph of Sec. 105 of the Tariff
and Customs Code, as amended, and Sec. 109(k) of R.A. No. 10963 (TRAIN)/Sec.
109(k) of the National Internal Revenue Code (NIRC)/R.A. No. 9337
DOCUMENTARY 2. DFA Favorable recommendation
5. FILING FEE N/A
E.O. No. 1037, Sec. 39(e)
1. COVERAGE IMPORTATIONS OF PERSONAL EFFECTS AND HOUSEHOLD GOODS OF

RETIREES UNDER PHILIPPINE RETIREMENT AUTHORITY (PRA)
2. LEGAL BASIS E.O. No. 1037 as implemented by Department of Finance Circular No. 6-87
6. Favorable Recommendation from PRA
7. Original Passport or Photocopy duly authenticated by PRA

XI. C. MABUHAY LANE
R.A. No. 10863, Sec. 800(f) and R.A. No. 10963, Sec. 109(c)
OVERSEAS FILIPINO WORKERS (OFWs)
2. LEGAL BASIS Sec. 800(f) of R.A. No. 10863 (CMTA) and Sec. 109(c) of R.A. No. 10963
(TRAIN)/Sec. 109(c) of the National Internal Revenue Code (NIRC), as amended
by R.A. No. 9337
5. Original Authorization Letter (in lieu of consignee)
6. Original Passport
7. Contract of Employment/Certificate of Employment/Proof of Residency
R.A. No. 10863, Sec. 800(q)

1. COVERAGE IMPORTATIONS OF COFFINS, URNS, PERSONAL EFFECTS, AND
HOUSEHOLD GOODS OF DECEASED OFWS
2. LEGAL BASIS Sec. 800(q) of R.A. No. 10863, (CMTA)/Sec. 105(p) of the TCCP
5. Death Certificate
7. Original Passport

XI. C. MABUHAY LANE
R.A. No. 7157, Sec. 81

1. COVERAGE IMPORTATIONS OF PERSONAL EFFECTS AND HOUSEHOLD GOODS
INCLUDING (1) USED MOTOR CAR OF FOREIGN SERVICE OFFICER, STAFF,
AND EMPLOYEE
2. LEGAL BASIS Sec. 81 Philippine Foreign Service Act of 1991 (R.A. No. 7157) as implemented by
Department of Foreign Affairs Order No. 03-08
5. DFA Favorable recommendation
6. Recall Order
7. Certificate of Emoluments
8. Authorization for early shipment (if applicable)
10. Photocopy of Passport
11. Authorization letter from the consignee (if applicable)
R.A. No. 10863, Sec. 800(i) and R.A. No. 10963, Sec. 109(d)
DUAL CITIZENS AND FOREIGNERS WITH DIFFERENT VISAS
2. LEGAL BASIS Sec. 800(i) of R.A. No. 10863 (CMTA) and Sec. 109(d) of R.A. No. 10963 (TRAIN)/
Sec. 105(h) Tariff and Customs Code of the Philippines (TCCP) and Sec. 109(d) of
the National Internal Revenue Code (NIRC) as amended by R.A. No. 9337
6. Original Passport (local and foreign)
7. Oath of Allegiance and Identification Certificate (if applicable)
8. Marriage Contract (if applicable)
9. Certificate of Employment (if applicable)
10. Contract of Employment (if applicable)
11. Birth Certificate

XI. C. MABUHAY LANE
R.A. No. 10863, Sec. 39(h)

DUAL CITIZENS AND FOREIGNERS WITH TOURIST VISA OR CONSULTANTS
OF THE GOVERNMENT
2. LEGAL BASIS Sec. 800(h) of R.A. No. 10863/Sec. 105(g) of the TCCP
3. GRANT Conditionally Free importations Under Written Commitment or Security
6. Favorable Recommendation for conditionally-free release from the head
government agency
7. Original Passport or VISA
8. Confirmation/Certificate from the head government agency that the
consignee is a foreign consultant hired by and/or rendering services to the
government agency
9. Contract/Agreement
10. Original Authorization Letter (in lieu of the consignee)
R.A. No. 11035

1. COVERAGE IMPORTATIONS OF PERSONAL EFFECTS AND HOUSEHOLD GOODS AND
(1) MOTOR VEHICLE UNDER THE BALIK SCIENTIST PROGRAM
2. LEGAL BASIS Sec. 7(2)(iv) and (v) as implemented by Sec. 20, Rule 20.5.d and 20.5.e of the
Implementing Rules and Regulations (IRR)
6. Favorable Endorsement from DOST
7. Letter of Engagement or Contract
8. Photocopy of Passport
9. Authorization Letter from Consignee (if applicable)

XI. C. MABUHAY LANE
R.A. No. 10963, Sec. 109(r)

1. COVERAGE IMPORTATIONS OF PRINTING OR PUBLICATION OF BOOKS AND ANY
NEWSPAPER, MAGAZINE, REVIEW OR BULLETIN
2. LEGAL BASIS Sec. 109(r) of the R.A. No. 10963 (TRAIN)/Sec. 109(r) of the National Internal
Revenue Code (NIRC), as amended by R.A. No. 9337
3. GRANT VAT Exempt
6. NBDB Certificate of Registration
R.A. No. 10863, Sec. 800(t) and R.A. No. 10963, Sec. 109(r)
1. COVERAGE IMPORTATIONS OF ECONOMIC, TECHNICAL, VOCATIONAL, SCIENTIFIC,
PHILOSOPHICAL, HISTORICAL, AND CULTURAL BOOKS, THE KORAN,
AHADITH, AND OTHER RELIGIOUS BOOKS
2. LEGAL BASIS Sec. 800(t) of R.A. No. 10863 (CMTA) and Sec. 109(r) of R.A. No. 10963
(TRAIN)/Sec. 105(s) of the Tariff and Customs Code of the Philippines and Sec.
109(r) of the National Internal Revenue Code (NIRC) as amended by R.A. No.
9337

XI. C. MABUHAY LANE
R.A. No. 8047

1. COVERAGE IMPORTATIONS OF BOOKS OR RAW MATERIALS TO BE USED IN BOOK
PUBLISHING
2. LEGAL BASIS Sec. 12, R.A. No. 8047, as implemented by Sec. 1, Rule III of the Guidelines on
the Tax and Duty Free importations and Monitoring of the Utilization of Raw
Materials for Book Publishing
6. NBDB Favorable recommendation
The Florence Agreement Annex A and R.A. No. 10963, Sec. 109(r)
1. COVERAGE IMPORTATIONS OF EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS
2. LEGAL BASIS Pursuant to Annex A of the UNESCO Florence Agreement and likewise Exempt from
the payment of the Value Added Tax (VAT) pursuant to Sec. 109(r) of R.A. No. 10963
(TRAIN Law)/ Sec. 109(r) of the National Internal Revenue Code (NIRC), as
amended by R.A. No. 9337
7. UNESCO Favorable Recommendation
(R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery
Act of 2018)

XI. C. MABUHAY LANE
The Florence Agreement Annexes B to H

1. COVERAGE IMPORTATIONS OF EDUCATIONAL, SCIENTIFIC AND CULTURAL
MATERIALS
2. LEGAL BASIS Annexes B to H of the UNESCO Florence Agreement
7. UNESCO Favorable recommendation
R.A. No. 11035

1. COVERAGE IMPORTATIONS OF DONATED EQUIPMENT, INSTRUMENTS, AND
MATERIALS TO DOST
2. LEGAL BASIS Sec. 6(e) as implemented by Sec. 18, Rule 18.5 of the Implementing Rules and
Regulations (IRR)
6. Letter Request from DOST
7. Notarized Deed of Donation
8. Notarized Deed of Acceptance

XI. C. MABUHAY LANE
R.A. No. 10963, Sec. 109(b)

1. COVERAGE IMPORTATIONS OF FERTILIZERS; SEEDS, SEEDLINGS, AND FINGERLINGS;
FISH, PRAWN, LIVESTOCK AND POULTRY FEEDS, INCLUDING
INGREDIENTS, WHETHER LOCALLY PRODUCED OR IMPORTED, USED IN
THE MANUFACTURE OF FINISHED FEEDS (EXCEPT SPECIALTY FEEDS FOR
RACE HORSES, FIGHTING COCKS, AQUARIUM FISH, ZOO ANIMALS, AND
OTHER ANIMALS GENERALLY CONSIDERED AS PETS)
2. LEGAL BASIS Sec. 109(b) of the National Internal Revenue Code (NIRC)
3. GRANT VAT Exempt
6. Veterinary Quarantine Clearance to Import Certification issued by the
Bureau of Animal Industry – National Veterinary Quarantine Services
Division (BAI-NMIS)
7. SPS Import Clearance
8. Articles of Incorporation or Cooperation and By-Laws
9. Advanced Tariff Ruling
R.A. No. 9593

1. COVERAGE TOURISM ACT OF 2009
2. LEGAL BASIS Sec. 86(c)/(d)/(e) and Sec. 88(b)(c)(4) of R.A. No. 9593
6. Authorization Letter (for TIEZA to file on behalf of the TEO)
7. TIEZA Indorsement for Exemption
8. MARINA/CAAP/CAB/NTC Certification
9. TIEZA Certificate of Registration with Terms and Conditions
11. Purchase Order
12. Appropriate Certification from regulating agency (whichever is applicable)

XII. DOF REVENUE OFFICE FORM 91








THIS MANUAL WAS PREPARED BY THE REVENUE OFFICE (2018)
WITH THE SUPPORT OF
THE OFFICE OF THE UNDERSECRETARY OF REVENUE OPERATIONS GROUP

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REVENUE OFFICE

II. ORGANIZATIONAL CHART 2

III. DOF QUALITY POLICY 3

IV. ISO 9000:2015 CERTIFICATION 4

VII. GENERAL GUIDELINES 10

VIII. TESLITE REGISTRATION REQUIREMENT 12

IX. COVERAGE AND PROCESS TIME

XI. CHECKLIST OF REQUIREMENTS & TYPE OF EXEMPTION

XII. DOF REVENUE FORM 91 86

REVENUE OFFICE TAX EXEMPTION MANUAL

A. ABOUT THE MANUAL

The laws, rules, and regulations on the grant of tax

This Manual may be amended or revised through issuance

B. ABOUT THE REVENUE OFFICE

The Revenue Office is a frontline office of the Department of

The Office is headed by a Director IV who supervises the

The Office is under the supervision and control of the

Page 1 REVENUE OFFICE TAX EXEMPTION MANUAL

Page 2 REVENUE OFFICE TAX EXEMPTION MANUAL

The Department of Finance commits to ensure that the

We shall continually improve the effectiveness of the quality

We adhere to the highest standards of professionalism in

We maintain a culture of excellence in all that we do

We ensure to be dynamic and resilient to any organizational

Page 3 REVENUE OFFICE TAX EXEMPTION MANUAL

Page 4 REVENUE OFFICE TAX EXEMPTION MANUAL

Page 5 REVENUE OFFICE TAX EXEMPTION MANUAL

APO Asian Productivity Organization

ARTA Anti Red Tape Act

ASEAN Association of Southeast Asian Nations

AWB Air Waybill

BIS Bureau of Import Services

BOC Bureau of Customs

BOI Board of Investments

BSP Boy Scouts of the Philippines

BSP Bangko Sentral ng Pilipinas

CAAP Civil Aviation Authority of the Philippines

CAO Central Administration Office

CDA Cooperative Development Authority

CHED Commission on Higher Education

CMTA Customs Modernization and Tariff Act

COMELEC Commission on Elections

CRMD Central Records Management Division

CSC Civil Service Commission

CTD Customs and Tariff Division

DBM Department of Budget and Management

DepEd Department of Education

DMWF Document Management and Workflow

DOE Department of Energy

Page 6 REVENUE OFFICE TAX EXEMPTION MANUAL

DOLE Department of Labor and Employment

DOST Department of Science and Technology

DPO Department Personnel Order

DSWD Department of Social Welfare and Development

DTS Document Tracking System

FDA Food and Drug Administration

FPI Federation of Philippine Industries

FTEB Fair Trade and Enforcement Bureau