Revenue Office Tax Exemption Manual (TESLite)

December 2018 DOF MANUAL REVENUE OFFICE TAX EXEMPTION MANUAL (TES Lite ) 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 TES Lite . HTcADC 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. CAIHTE 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. II. ORGANIZATIONAL CHART 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. aScITE 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. DETACa IV. ISO 9001:2015 CERTIFICATION Certificate 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 Person A person who is entitled under the law to import goods without payment of tax, duty or any tariff on importations. Non-Privileged Person A person who is duly authorized to pay tax, duty or any tariff as an end-user, buyer, or transferee owner or beneficiary of a previously released tax exempt importations. Tax Exemption Indorsement (TEI) A signed and duly approved Indorsement embodying the specific tax exemption granted on our importations issued to 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 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 ICLARM International Center for Living Aquatic Resources 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 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 ROG Revenue Operations Group SEAFDEC Southeast Asian Fisheries Development Center in the Philippines SEAMEO-INNOTECH Southeast Asian Ministers of Education Organization Centre for Educational Innovation and Technology SEARCA Southeast Asian Regional Center for Graduate Study and Research in 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 System lite . Any request for exemption received without proper registration will be notified of the requirement. HEITAD 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 TES Lite 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 TES Lite 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. ATICcS 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. aDSIHc 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. 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. ETHIDa 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. TES LITE 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 TIADCc 1.2 Tax Identification Number 1.3 Passport 1.4 Email Address 1.5 Telephone Number 1.6 Official Address 2. CORPORATION APPLICANTS 2.1 Name of Consignee 2.2 Tax Identification Number 2.3 SEC Registration Number 2.4 DTI Registration Number 2.5 BOI Registration Number 2.6 Email Address 2.7 Telephone Number 2.8 Official Address 3. PHILIPPINE GOVERNMENT AGENCIES AND INSTRUMENTALITIES 3.1 Name of Consignee 3.2 Tax Identification Number 3.3 Email Address 3.4 Telephone Number 3.5 Official Address 4. FOR INTERNATIONAL ORGANIZATIONS/EMBASSIES 4.1 Name of Consignee 4.2 Email Address cSEDTC 4.3 Telephone Number 4.4 Official 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. AIDSTE IX. COVERAGE AND PROCESS TIME 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) SDAaTC 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) AaCTcI 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 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) acEHCD 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 EcTCAD Importations of fuel, goods and supplies by persons engaged in international shipping or air transport operations 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 SDHTEC 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 HSAcaE 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 e. GOP Federal Republic of Germany Agreement on Technical Cooperation AScHCD 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 HESIcT 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 caITAC 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 TAIaHE 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 ICHDca 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 cDHAES 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 TCAScE 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 ASEcHI 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 cTDaEH 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 ITAaHc 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 and Development Authority (NEDA) in the interest of national economic development b. R.A. No. 10863, Sec. 800 (m) cSaATC 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) CHTAIc 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 4. Importations of personal effects and household goods a. E.O. No. 1037, Sec. 9 (e) cHDAIS 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) EATCcI 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 ISHCcT Importations of books or raw materials to be used in book publishing 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: DHITCc 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. 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: CAacTH VALUE OF IMPORTATIONS FILING FEE P100,000.00 and below P200.00 From P101,000.00 to P400,000.00 P400.00 From P401,000.00 to P700,000.00 P600.00 From P701,000.00 to P1,000,000.00 P800.00 Over P1,000,000.00 P1,000.00 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. cEaSHC X. PROCESS FLOW A. Regular Lane B. Mabuhay Lane 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 DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 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 AUTHORITY Per DO No. 047-2016 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 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. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Conditionally Free importations under Bond or Security 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of Venue and Date 6. Authorization from Exhibitor if consigned to broker/forwarder 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Conditionally Free importations under Bond or Security 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of Venue and Date 6. Brochure (as needed) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of Identification and Inspection 6. Brochure (as needed) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Conditionally Free importations under Bond or Security 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. DOF Prior Approval 4. Signed and dated Bill of Lading/AWB 5. Commercial invoice (Packing list, if applicable) 6. Certification from DOH (if medicine) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Conditionally Free importations under Bond or Security 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. DOF Prior Approval 4. Signed and dated Bill of Lading/AWB 5. Commercial invoice (Packing list, if applicable) 6. Certificate of Venue and Date 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of Foreign Registry 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of non-local availability from the Civil Aviation Authority of the Philippines (CAAP) for duty exemption purposes 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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) 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of non-local availability from Civil Aviation Authority of the Philippines (CAAP) for duty exemption purposes 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Authorization Letter 6. NTC Import Permit 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Authorization Letter 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Note Verbale from the Embassy 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO 107-2016 1. RO Director IV 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from the United Nations 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 2. Bilateral Agreements 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) 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from ACB 6. DFA Recommendation 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from ICLARM 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 Philippines and the International Committee of the Red Cross dated April 30, 1985 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from International Committee of the Red Cross 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Note Verbale from the German Embassy 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Note Verbale from the Japanese Embassy 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 Government of Japan and the Government of the Republic of the Philippines dated 20 January 1970 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) GOP Australia Visiting 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA Recommendation 3. Signed and dated Import of Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Note Verbale from the Australian Embassy 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA Recommendation 3. Signed and dated Import of Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Note Verbale from the US Embassy 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 Articles 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) 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA and/or DepEd recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from SEAMEO-INNOTECH 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from UNICEF 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from US VOLAG Agency 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) Agreement between the GOP and WHO 1. COVERAGE IMPORTATIONS BY THE WORLD HEALTH ORGANIZATION 2. LEGAL BASIS Secs. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from World Health Organization 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) Agreement between GOP and WOSM 1. COVERAGE IMPORTATIONS BY THE WORLD ORGANIZATION OF THE SCOUT MOVEMENT 2. LEGAL BASIS Articles 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Signed and dated Bill of Lading/AWB 3. Commercial invoice (Packing list, if applicable) 4. Letter Request from WOSM 5. DFA recommendation 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) Cooperation Agreement between GOP and the IOM 1. COVERAGE IMPORTATIONS BY THE INTERNATIONAL ORGANIZATION FOR MIGRATION 2. LEGAL BASIS Articles 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Letter Request from IOM 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 3. Government Agencies and Instrumentalities 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Copy of Letter-Authority to Import (if for release) 6. DTI-FTEB Import Clearance 7. LGU Board Resolution 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. NCDA Recommendation 3. Authenticated Deed of Donation and Acceptance 4. Signed and dated Bill of Lading/AWB 5. Commercial invoice (Packing list, if applicable) 6. Certification from the DTI-BOI that the imported articles are not locally available 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. NTC Import Authority 6. BIS Authority 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial Invoice/Packing List 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Board of Investments (BOI) Certification 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. DENR recommendation 6. Authenticated Deed of Donation and Acceptance 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Signed and dated Bill of Lading/AWB 3. Commercial invoice (Packing list, if applicable) 4. DENR Endorsement 5. Authenticated Deed of Donation and Acceptance 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Board Certification 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 Secs. 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. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Signed and dated Bill of Lading/AWB 3. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. BOI Certification of local non-availability 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 4. Importations of intergovernmental bodies, organizations, and non-governmental entities 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 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. NEA Certification 6. BOI Certification 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per OO No. 107-2016 1. RO Director IV 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) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. PHIVIDEC Certification 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) P.D. No. 1171 1. COVERAGE IMPORTATIONS BY THE SOUTHEAST ASIAN REGIONAL CENTER FOR GRADUATE STUDY AND RESEARCH IN AGRICULTURE 2. LEGAL BASIS Sec. 1 of P.D. No. 1171 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Import Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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) 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Signed and dated Import Bill of Lading/AWB 3. Commercial invoice (Packing list, if applicable) 4. Letter Request from IRRI 5. DFA Recommendation 5. FILING FEE N/A 6. APPROVING AUTHORITY Per OO No. 107-2016 1. RO Director IV 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. 3676 1. COVERAGE IMPORTATIONS BY THE RAMON MAGSAYSAY AWARD FOUNDATION FOR ITS OFFICIAL USE 2. LEGAL BASIS Sec. 1 of R.A. No. 3676 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Deed of Donation and Acceptance (if donation) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Favorable recommendation from DOLE 4. Signed and dated Bill of Lading/AWB (if for release) 5. Commercial invoice (Packing list, if applicable) 6. Authenticated Deed of Donation and Acceptance (for donations) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Authenticated Deed of Donation and Acceptance 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. BOI Certification of local non-availability 6. DOST recommendation 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 7. BOI Certification 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. CDA Certification 6. BOI Certification 7. Articles of Incorporation and By-Laws 8. Latest Audited Financial Statements 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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. 10072 1. COVERAGE IMPORTATIONS BY THE PHILIPPINE RED CROSS 2. LEGAL BASIS Sec. 5 (c) of R.A. No. 10072 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Signed and dated Bill of Lading/AWB 3. Commercial invoice (Packing list, if applicable) 4. Deed of Donation and Acceptance (if donation) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per OO No. 107-2016 1. RO Director IV 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. 10073 1. COVERAGE IMPORTATIONS AND DONATIONS TO THE GIRL SCOUTS OF THE PHILIPPINES 2. LEGAL BASIS Secs. 11 (b) and (c) of R.A. No. 10073 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 5. Donations R.A. No. 10863, Sec. 800 (last paragraph) 1. COVERAGE IMPORTATIONS/DONATIONS ENDORSED BY THE NATIONAL ECONOMIC AND 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) 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Signed and dated Bill of Lading/AWB 3. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 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 (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 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Signed and dated Bill of Lading/AWB 3. Commercial invoice (Packing list, if applicable) 4. DSWD Recommendation 5. Authenticated Deed of Donation and Acceptance 5. FILING FEE N/A 6. APPROVING AUTHORITY Per DO No. 047-2016 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) 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 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 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Original Indorsement from the Board of Investments 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of Registration with Annexes/Terms and Conditions 6. BOI Certificate of Authority 7. Original DOF Form No. 1 8. DOE Certificate of Recommendation 9. Bank Transaction (Mode of importations/Letter of Credit, Debit Advice, Purchase Order, etc.) 10. Original Authorization Letter from consignee (if applicant is a broker) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Application Form of Board of Investments 3. Boat Note 4. BOI Favorable recommendation 5. Certificate of Qualification for Tax exemption 6. Import Entry 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) P.D. No. 87, Sec. 12 (b) 1. COVERAGE IMPORTATIONS OF MACHINERY, EQUIPMENT, SPARE PARTS, AND ALL MATERIALS REQUIRED FOR PETROLEUM OPERATIONS 2. LEGAL BASIS Sec. 12 of P.D. No. 87 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. DOE Favorable recommendation 6. Contract between DOE and Contractors (new applicant) 7. Tax Identification Number (TIN) 8. Port of Discharge 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. DOE Favorable recommendation 6. Contract between DOE and Contractors (new applicant) 7. Tax Identification Number (TIN) 8. Port of Discharge 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of Registration with Annexes/Terms and Conditions 6. BOI Certificate of Authority 7. Original DOF Form No. 1 8. DOE Certificate of Recommendation 9. Bank Transaction (Mode of importations/Letter of Credit, Debit Advice, Purchase Order, etc.) 10. Original Authorization Letter from consignee (if applicable) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Certificate of Registration with Annexes/Terms and Conditions 6. BOI Certificate of Authority 7. Original DOF Form No. 1 8. DOE Certificate of Recommendation 9. Bank Transaction (Mode of importations/Letter of Credit, Debit Advice, Purchase Order, etc.) 10. Original Authorization Letter from consignee (if applicant is a broker) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. DepEd Favorable recommendation 6. CHED Favorable recommendation 7. Amended Articles of Incorporation 8. By Laws 9. Government Recognition 10. Tax Identification Number (TIN) 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) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 Secs. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. DFA Favorable recommendation 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. FILING FEE N/A 6. APPROVING AUTHORITY Per OO No. 107-2016 1. RO Director IV 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 6. Favorable Recommendation from PRA 7. Original Passport or Photocopy duly authenticated by PRA 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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 (f) and R.A. No. 10963, Sec. 109 (c) 1. COVERAGE IMPORTATIONS OF PERSONAL EFFECTS AND HOUSEHOLD GOODS OF 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Original Authorization Letter (in lieu of consignee) 6. Original Passport 7. Contract of Employment/Certificate of Employment/Proof of Residency 8. Tax Identification Number (TIN) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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 (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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Death Certificate 6. Original Authorization Letter (in lieu of consignee) 7. Original Passport 8. Tax Identification Number (TIN) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. DFA Favorable recommendation 6. Recall Order 7. Certificate of Emoluments 8. Authorization for early shipment (if applicable) 9. Tax Identification Number (TIN) 10. Photocopy of Passport 11. Authorization letter from the consignee (if applicable) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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 (i) and R.A. No. 10963, Sec. 109 (d) 1. COVERAGE IMPORTATIONS OF PERSONAL EFFECTS AND HOUSEHOLD GOODS OF 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Original Authorization Letter (in lieu of consignee) 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 12. Tax Identification Number (TIN) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 39 (h) 1. COVERAGE IMPORTATIONS OF PERSONAL EFFECTS AND HOUSEHOLD GOODS OF 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 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) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 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, Rules 20.5.d and 20.5.e of the Implementing Rules and Regulations (IRR) 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 6. Favorable Endorsement from DOST 7. Letter of Engagement or Contract 8. Photocopy of Passport 9. Authorization Letter from Consignee (if applicable) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 6. NBDB Certificate of Registration 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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 (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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 6. NBDB Certificate of Registration 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 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 the Tax and Duty Free importations and Monitoring of the Utilization of Raw Materials for Book Publishing 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 6. NBDB Favorable recommendation 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 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 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 6. NBDB Certificate of Registration 7. UNESCO Favorable Recommendation 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) 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 3. GRANT Duty Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 6. NBDB Certificate of Registration 7. UNESCO Favorable recommendation 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 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) 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 6. Letter Request from DOST 7. Notarized Deed of Donation 8. Notarized Deed of Acceptance 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 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 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 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 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) 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. 9593 1. COVERAGE TOURISM ACT OF 2009 2. LEGAL BASIS Secs. 86 (c)/(d)/(e) and Secs. 88 (b) (c) (4) of R.A. No. 9593 3. GRANT Duty and VAT Exempt 4. CHECKLIST OF DOCUMENTARY REQUIREMENTS 1. Completely filled-out DOF-RO Form No. 91 2. Notarized Affidavit of End-use/Ownership 3. Signed and dated Bill of Lading/AWB 4. Commercial invoice (Packing list, if applicable) 5. Tax Identification Number (TIN) 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 10. Original DOF Form No. 1 11. Purchase Order 12. Appropriate Certification from regulating agency (whichever is applicable) 5. FILING FEE Per DO No. 54-2000 Payment of filing fee 6. APPROVING AUTHORITY Per DO No. 047-2016 1. ROG Assistant Secretary, or 2. ROG Undersecretary 7. PROCESSING TIME Three (3) working days from submission of complete documentary requirements (R.A. No. 11032, Ease of Doing Business and Efficient Government Service Delivery Act of 2018) XII. DOF REVENUE OFFICE FORM 91 DOF-RO-PR-001-FR-91 REV.0 Application for Tax and/or Duty Exemption on Importations Authorization Template (to be printed on Company's Letterhead) (DD Month YYYY) SEC. CARLOS G. DOMINGUEZ Secretary DEPARTMENT OF FINANCE Podium Level, DOF Building BSP Complex, Roxas Boulevard Manila IAETDc Attention : Director IV, Revenue Office Subject : Authorization Letter to Apply for Tax and Duty Exemption on Importation of (Description of Good/s) Dear Sir/Madam : Please be informed that I, _________________________________ (Name of Consignee/Applicant) , hereby authorize Mr./Ms._____________________________ (Name of Authorized Representative) , whose signature appears below, to act on my behalf regarding the application for tax exemption on importation of good's under _______________ (Legal Basis) . Mr./Ms. _________________________ (Name of Authorized representative) is also authorized to perform the necessary actions in connection with the aforementioned authority such as but not limited to the filling up of forms, withdrawal of application, and the delivery of brochures and other related documents as may be required by the Department of Finance. CTIEac Attached are copies of our government-issued IDs and company IDs for your reference. Thank you. Very truly yours, _____________________________________________ (Signature over printed Name of Consignee/Applicant) (Position) Authorized Representative: _______________________________ (Name of Authorized Representative) (Position) Affidavit Template (to be notarized) REPUBLIC OF THE PHILIPPINES) CITY OF MANILA ) S.S. I, ____________________________ (name of consignee/applicant) , of legal age, Filipino citizen, in my capacity as ________________ (position) , with address at _________________________________________________________________ after having been duly sworn to in accordance with law, do hereby depose and say: (1) That the shipment on board the vessel/aircraft _____________________ covered by AWB/BL No. ________________ and Invoice No. ________________, valued at _________________ shall be actually, directly and exclusively used for _______________ (purpose) . DcHSEa (2) That we are applying for the tax and duty exemption pursuant to the provisions of ____________________________________ (legal basis) . (3) That the Department of Finance is not liable for any misdeclarations on the shipment by the consignee/applicant. (4) That I am executing this affidavit to attest to the truth of the foregoing facts to clear this shipment according to Customs procedures on the matter.* In witness whereof, I hereunto set my hands this ____ day of ___________ 20____. SaCIDT ____________________ Affiant SUBSCRIBED AND SWORN TO BEFORE ME, this _____ day of ____________ 20____ in _________________ affiant exhibited his/her ___________________ (Government issued ID) . SCaITA Doc. No. ____________ Page No. ____________ Book No. ____________ Series of ____________ NOTE: * Additional information may be required depending on the legal basis of your application. THIS MANUAL WAS PREPARED BY THE REVENUE OFFICE (2018) WITH THE SUPPORT OF THE OFFICE OF THE UNDERSECRETARY OF REVENUE OPERATIONS GROUP