Discusses requirements for products entering the country/economy temporarily. including information on warranty and non-warranty items entering the country/economy for repair.
Last Published: 7/18/2019

The following sections of the Tariff and Customs Code of the Philippines (TCCP) contain the regulations and requirements for products entering the Philippines temporarily:

  1. Section 105: The articles listed in this section, such as equipment for use in the salvage of vessels or aircraft; articles brought into the Philippines for repair, processing or reconditioning to be re-exported upon completion of the repair, processing, or reconditioning; articles used exclusively for public entertainment, and for display in public expositions, or for exhibition or competition for prizes, and devices for projecting pictures and parts; and articles brought by foreign film producers directly and exclusively used for making or recording motion picture films on location in the Philippines, are exempted from the payment of import duties subject to conditions as defined in the TCCP.
  2. Section 106: Upon exportation of articles manufactured or produced in the Philippines, either in whole or in part of imported materials for which duties have been paid, a refund or tax credit shall be allowed for the duties paid on the imported materials, subject to certain conditions.
  3. Section 2002: This section states that imported materials used in manufacturing articles in any bonded manufacturing warehouse that are intended for export are exempted rrm duty, subject to certain conditions.
  4. Section 2103: This section covers certain cases wherein an intent to export is shown in the covering commercial documents of imported articles where the Collector of Customs may authorize the filing of an entry for immediate exportation, under bond.

For warranty and non-warranty items entering the Philippines for repair, the Department of Finance requires the following: (1) letter from the importer or consignee with information on the purpose of importation, (2) notarized affidavit of undertaking, (3) commercial invoice and shipping documents, (4) scope of work, (5) contract and (6) bond. 
Sections 105 and 106 can be found in Volume 1 of the TCCP (https://www.dof.gov.ph/?wpdmdl=16783)
while Sections 2002 and 2103 are in Volume 2 (https://www.dof.gov.ph/?wpdmdl=16785) 

For more information, please contact:
Sheila Castaloni, Director
Revenue Office
Department of Finance
Phone: 632-526-8458
Email: scastaloni@dof.gov.ph; revenueoffice@dof.gov.ph

The requirements for the importation of articles brought into the Philippines for repair, processing or reconditioning upon the completion of such activities are listed in page 35 of the Revenue Office Tax Exemption Manual (https://www.dof.gov.ph/?wpdmdl=22888).

For more information, please contact:

Emee I. Macabales, OIC Director
Revenue Office
Department of Finance
Phone: 632-526-8458
Email: emacabales@dof.gov.ph; revenueoffice@dof.gov.ph

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