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Procedures and Requirements for Overseas Donations
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The donee/consignee or recipient files a letter of request for duty free importation either with the NEDA or the DOE. The NEDA processes, evaluates, and endorses requests for duty free importation for machinery and equipment. The DOE processes, evaluates, and endorses requests for duty free importation of relief goods (medicines, food, among others) intended for DSWD accredited and licensed non-government organizations, as well as books, publications, and education-related materials/equipment.
The letter to NEDA is addressed to:
The Director
Trade, Industry, and Utility Staff
National Economic and Development Authority
Amber Ave., Pasig City
The letter to DOE is addressed to:
The Secretary
Department of Einance
Attention: Revenue Operations Group
DOE Bldg., Roxas Blvd., Manila
Important: For books and publications, the letter to DOE must be addressed to the Secretary of Finance (Attention: Mabuhay Lane).
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Upon receipt of the endorsement by the agency concerned for the duty-free certification on the donation, the DOE issues the appropriate clearance and forwards the same to the Central Records Division, Bureau of Customs (BOG) by official messenger. A duplicate copy of the DOE clearance may be furnished to the donee/consignee or recipient upon request.
The Tax Exempt Division of the BOG endorses the release of donation and forwards this document to the Informal Entry Division of the District Office concerned (South Harbor, MICP, NAIA, etc.). The Informal Entry Division checks/verifies, appraises and examines the donated shipment.
After completing the documentation and the payment of processing fees and charges (i.e., terminal handling fee, stripping, arrastre/wharfage, among others), the Bureau of Customs releases the shipment to the donee/consignee or its authorized representative. Processing for the release of donation at the Bureau of Customs usually takes about two to three (2-3) working days if all requirements are complete.
Important: Donations, even if accorded duty free privilege, are still subject to value added tax (VAT), which is computed at 100/0 of the landed cost of the shipment.
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Florence Educational Scientific and Cultural Agreement, Italy, 1950, UNESCO National Commission of the Philippines
General Guidelines on Donation of Pharmaceutical Products, Bureau of Food And Drugs Memorandum Order No. 004-88
Guidelines on Availing of the Tax Incentives Provision of the Adopt-A-School Program; Guidebook on Procedures and Requirements Governing Importation of Donations, Department of Education, Culture and Sports
Procedural and Document Requirements for the Processing and Clearance of Donations by the Department of Health
Rules and Regulations Implementing Section 4(3) Article XIV of the New Constitution, Department of Finance Order Nos. 137-87, as amended
Primer on the Availment of Duty/Tax Exemption by NGOs,
December 1989, Nationa Economic and Development Authority
Primer on the NEDA Rules and Regulations Governing the
Implementation of the last Clause of the Last Paragraph of Section 105 of the Tariff and Customs Code and NEDA Board Resolution No. 58 s., 1988
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For more information:
Philippine Consulate General in New York
556 Fifth Avenue
New York, NY 10036 US
Email: newyork@pcgny.net
(212) 764-1330
Fax: (212) 382-1146
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Office Hours:
Monday to Friday - 9:00am to 5:00pm
Closed on Philippine and U.S. Holidays
Acceptance of Passport Applications:
Monday to Friday - 9:00am to 4:00pm only
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