The Philippine Embassy in London wishes to advise the public that the Bureau of Customs (BoC) has issued its "Guidelines and Procedures on Customs Clearance of International Donations Availing of Duty and/or Tax Exemption during Calamities".

As a general rule, importations into the Philippines are subject to customs duties and taxes unless there is a specific legal basis for exemption from duties and/or taxes.

Importation of goods donated from abroad are only exempt from duties and/or taxes under certain circumstances. These guidelines explain those circumstances, and the procedures which must be followed to avail of duty and/or tax exemptions. Importation of donated goods which do not meet the criteria explained in these guidelines are not exempt from duties or taxes, and must follow the normal Customs laws, rules, regulations, and procedures for processing of imports.

Donated goods will be received by any of the following agencies: Department of Social Welfare and Development, Department of Health, or the Philippine Red Cross.

The guidelines and procedures are detailed in a ten-page document that can be downloaded here.