• Regulations
• Conditions for Duty-Free Importation
• Required Documents
• Filing of Application
• Release of Donation
• References

• Qualified Recipients
• Items Which May Be Imported

Donations from abroad may qualify for duty exemption depending on the donee/consignee or recipient, and the nature of the item to be donated.

1. The specified donee/consignee or recipient must be qualified to receive donations on a tax or duty free basis.
2. The items to be donated may be recommended for duty-free entry provided they are:
1. Directly required or necessary in the religious, charity, medical or training activities of the donee/consignee, and should contribute to the promotion of rural or regional development, generation of employment, and strengthening of health services or moral values, and other socio-economic development;
2. Essential machinery and equipment, including its spare parts and accessories, as defined under NEDA Rules and Regulations;
3. Not contraband, prohibited, regulated or restricted under existing laws (i.e., motor vehicles, clothing, tires), except those necessary for the promotion of public health and safety; and
4. Not locally available and with no local substitutes as certified by the Board of Investments. However, in case of local availability, the importation may still be recommended for duty-free treatment if it satisfies the foregoing conditions, in addition to which the BOI should interpose no objection to granting of duty exemption.

Note: Certification for duty-free importation is made on a per shipment basis to ensure that each request satisfies the policy guidelines of NEDA.

The following organizations and entities may qualify for duty free importation of donations:

• Non-profit, welfare, and charitable organizations which have been in operation for at feast six (6) months and are licensed or accredited by DSWD;
• Non-stock, non-profit educational and training institution duly registered under Philippine laws and operated exclusively for educational purpose, maintained and administered by private individuals or groups, offering formal education, and issued permit to operate by DECS in accordance with existing laws and regulations;
• Educational, scientific, and cultural institutions or societies, and similar organizations duly approved by competent authorities such as DECS and the United Nations Educational, Scientific and Cultural Organization (UNESCO) National Commission of the Philippines;
• Other non-profit religious and/or charitable institutions registered with the Securities and Exchange Commission, except private individuals and civic, service, cultural, and scientific organizations or foundations;
• Government hospitals duly registered and licensed to operate by DOH as provided for in Republic Act 4226 or the Hospital Licensure Act;
• Private primary and secondary hospitals duly registered and licensed to operate by DOH as provided for in Republic Act 4226;
• Government departments, offices, and agencies, including local government units, except government-owned and controlled corporations;
• Duly registered cooperatives certified by the implementing government agency concerned as deserving such incentive; and
• Other organizations covered by bilateral or international agreements to which the Philippines is a signatory, and by Presidential decrees and other special laws.

The following items donated from overseas may be allowed duty free entry:

• Books, publications and documents;
• Essential machinery and equipment, including its spare parts and accessories;

Note: Only non-profit religious and charitable (except civic and service) institutions, government agencies and hospitals, and private primary and secondary hospitals may be allowed to receive donated essential machinery and equipment including spare parts and accessories on a duty free basis.

• Essential consumer goods not available locally in times of calamities or fortuitous events;
• Food and food products, drugs and medicines and other pharmaceuticals having similar preparations registered with the Bureau of Food and Drugs (B FAD);
• Note: No pharmaceutical product intended for donation will be accepted or distributed unless it is registered with BEAD, in accordance with the provisions of Republic Act 3720. All donated drugs issued clearance by BEAD are subject to strict monitoring by BEAD for intended usage.
• Medical equipment and devices;
• Relief goods for free distribution to the needy or to be used in evacuation centers, provided these are not in commercial quantity;
• Reagents for research purposes;
• Scientific instruments or apparatus intended exclusively for educational purposes or pure scientific research; articles for the blind; and visual and auditory materials and works of art and collectors pieces of education, scientific, and cultural character pursuant to the Florence Educational Scientific and Cultural Agreement adopted by the General Conference of UNESCO at Florence, Italy in 1950;

Important: Consumer items such as gas stoves, television sets, air conditioning units, refrigerators, office or home furniture, bicycles, towels, drapes / curtains, sheets, blanket, toys, among others, are not considered priority items for economic development and therefore do not qualify for duty exemption.

The importation of textile articles commonly known as used clothing from any country of origin is absolutely prohibited. (Republic Act 4653, Customs Memorandum Order No. 14, s. 1986, DSWD Department Order No. 28, s. 1999)