Clearance- refers to the completion of customs and other government formalities necessary to
allow the goods:
1. To enter for consumption
2. Warehousing
3. Transit
4. Transshipment
5. To be exported
6. Placed under another customs procedure
Goods to imported through customs office (Section 400, Cmta)
All goods imported into the Philippines shall be entered through a customs office at a
port of entry, or may be admitted to or removed from a free zone.
- Entry: refers to the 1. Act 2. Form/documentation and 3. Process of bringing into the
customs territory, including goods coming from free zones.
Importations subject to goods declaration
Unless otherwise provided, all imported goods shall be subject to the lodgement of a goods
declaration.
- Lodgement refers to the registration of goods declaration with the Bureau
-Goods declaration refers to the statement made in the manner prescribed by the bureau and
other appropriate agencies by which the persons concerned indicate the procedure to be observed
in the application for the entry or admission of imported goods and the particulars of which the
customs administration shall require.
Goods declaration requirements
The data required in the goods declaration shall be limited to such particulars thay are deemed
necessary for the assessment and collection of duties and taxes, the compilation of statistics and
compliance with CMTA.
The bureau shall require the electronic Lodgement of the goods declaration.
-in case of power failure, e2m issues etc, manual filing is allowed subject to electronic
lodgement upon restoration of power etc.
Contents of goods declaration
The names of the consignee
Importing vessel or aircraft
Port of departure
Port of destination and date of arrival,
The number and marks of package, or the quantity
If in bulk, the nature and correct commodity description of the goods contained therein
Its value as set forth in proper invoice
Such other information as may be required by rules and regulation.
Statement to be provided in the goods declaration
No Entry of imported goods shall be allowed unless the goods declaration has been lodged with
the bureau.
The goods declaration shall, under penalties of falsification and perjury, contain the following
statements:
1. The invoice and goods declaration contain an accurate and faithful account of the PAPP for
the goods, and other adjustments to the PAPP, and that nothing has been omitted therefrom or
concealed whereby the government of the Philippines might be defrauded of any part of the
duties and taxes lawfully due on goods; and
2. To the best of the declarant's information and belief, all the invoices and bills of lading or
airway bills relating to the goods are the only ones in existence relating to the importation in
question, and that these documents are in the same state as when they were received by the
declarant, and the declaration thereon are in all respects genuine and true.
Goods declaration may be considered as actionable documents
Goods declaration shall be submitted electronically pursuant to Republic act 8792,
otherwise known as the “Electronic Commerce Act of 2000”
Such declarations when printed and certified by a competent customs officer as a faithful
reproduction of the electronic submission shall be considered as actionable documents for
purposes of prosecuting a declarant are found to be fraudulent.
Types of goods declaration
A goods declaration may be:
Consumption
Customs bonded warehousing
Conditional importation
Admission
Customs transit
Transshipment
Export
Goods declaration for consumption
All goods declaration for consumption shall be cleared through a formal entry process
Except : the following goods which can be cleared through an informal process
a. Goods of commercial nature with FOB/FCA value of less than P50,000
Every 3 years after the effectivity of CMTA, the Secretary of finance shall adjust this amount as
provided herein to its present value, using the CPI as published by the PSA; and
b. Personal and household effects or goods, not in commercial quantity, imported in
passengers baggage or mail.
-includes also those imported through consolidation
The commissioner may adjust the value of goods of commercial nature that shall be
cleared through an informal entry process without prejudice to the periodic 3 year
adjustment
All importations entered through a formal entry process shall be covered by a letter of
credit or any verifiable commercial document evidencing payment or
- In case there is no sale for export, by any commercial document indicating the
commercial value of goods.
