SECTION 800

CMTA CUSTOMS
MODERNIZATION AND
TARIFF ACT

Electra faye S. Martin

 J. Goods that are only used for public
entertainment, shows, exhibitions,

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competitions, or for showing movies and
related equipment can be brought in
temporarily. Before doing so, the person must
get approval and give A security deposit
equal to 100% of the estimated taxes and
charges. This is on the condition that the
goods will be either: sent back out of the
country, or the taxes and charges will be paid
within three (3) months from the time they
are officially accepted. The bureau may allow
extra time (up to 3 more months) for
exporting the goods or paying the fees. This
also applies to technical and scientific films
brought in by educational or scientific
organizations, as long as they’re not shown
for profit. If any of the films are shown to make
money,
they can be taken by the government, and the
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K. Foreign film producers are allowed to bring in

equipment and materials they need specifically for
filming movies in the Philippines. But before doing
that, they must: Have the items checked, identified,
and appraised by authorities. Pay a security deposit
equal to 100% of the estimated taxes and fees. This
is allowed as long as: The items are sent back out of
the country or the taxes and fees are paid within
three (3) months of the goods being accepted. The Click icon to add picture
District Collector can give an extension for another
3 months if needed. Also included are undeveloped
films that were shot outside the Philippines by
Filipino citizens or registered Filipino companies,
as long as the main actors and crew are Filipinos

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L. Items brought into the Philippines for
the official use of foreign embassies or
government agencies are allowed without
taxes, but only if those countries give the
same privilege to Philippine embassies
abroad. Items for personal or family use
of foreign embassy staff, consular
officers, or other government
representatives may also be allowed, but:
This benefit must be based on special
agreements between the Philippines and
the other country. It can only be approved
if the Department of Finance (DOF) gets
an official request from the Department of
Foreign Affairs (DFA) on behalf of the
person.

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M. Imported goods that are donated to the Philippine

government or to a registered non-profit relief organization,
meant for free distribution to those in need, can be allowed
—if certified by the Department of Education, the
Department of Health, or the Department of Social Welfare
and Development, depending on the case.

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N. Containers, holders, and similar packaging materials like kraft
paper bags for cement meant for export, and corrugated boxes for
exporting bananas, mangoes, pineapples, and other fresh fruit are
allowed, except for other containers made of paper, paperboard, or
fabric that are easily recognizable and/or reusable for shipping.
These containers can be released to the importer after proper
identification, inspection, and valuation, and after the importer
provides a security deposit equal to 100% of the calculated duties,
taxes, and charges. This must be done within six months from
when the goods declaration is accepted.

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 O. Supplies needed for a ship’s or aircraft’s trip outside
the Philippines—like items from a bonded warehouse or
goods meant for use by passengers and crew—can be
brought on board without taxes. This includes items
bought abroad to be sold on the ship or plane. However,
any extra or leftover supplies that arrive back in the
Philippines from foreign ports or airports will be subject
to duties and taxes.

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P. Goods and materials recovered from ships after two

years from the date the marine protest was filed or from
when the ship was wrecked or abandoned are not taxed.
This also includes parts of foreign ships wrecked or
abandoned in Philippine waters or elsewhere. However, if
the recovery happens within two years, the goods will be
subject to duties and taxes.

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Q. Coffins or urns that contain human remains, bones, or
ashes, as well as the used personal and household
belongings (not for sale) of the deceased—except vehicles
—can be imported without tax if their value doesn’t exceed
₱150,000 (based on FCA value) and are properly identified.
This amount will be adjusted every three years based on the
Consumer Price Index (CPI) published by the PSA

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R. Samples that can’t be sold or used commercially—like items

too small, not usable, or labeled as sample sale punishable by
law can be imported to introduce new products to the Philippine
market. These must be imported only once, in limited quantity,
by a registered person in that business. Importing these samples
requires prior approval from the Secretary of Finance. If the
samples are medicines, they must also be approved by the
Secretary of Health and should be new drugs not yet available
in the Philippines. If the samples are not properly approved or
labeled, they will be taxed

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S. Animals (except race horses) and plants can be

imported or exported if they are used for scientific
research, experiments, breeding or purposes related to
national defense. However Live trees, plants, moss,
bulbs, tubers, and seeds can only be imported if it's done
by the government or an officially approved institution.
Animals brought in for breeding must be of a recognized
breed, properly registered in an official breed registry,
and certified by the Bureau of Animal Industry (BAI).
The importer must provide the official pedigree
certificate and a sworn statement confirming the animal’s
identity.

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 T. Books and publications related to economics,
technology, science, philosophy, history, culture , and
religion ( etc.) can be brought into the country without
paying duties or restrictions. If any of these materials were
already imported but not yet released by customs when this
law took effect, they can still be cleared if the Department
of Education (DepEd) confirms that they are for
educational, scientific, or cultural purposes, or They are
included in international agreements that allow the free
import of such materials.

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U. Goods made in the Philippines that were exported and
are now being returned can be brought back in without
taxes as long as they haven't been improved, changed, or
processed in any way while abroad, and no refund or
reward was given when they were exported. This also
includes: Tools, equipment, or machines used by Filipino
citizens abroad for their work or profession. Foreign
goods that were imported, then sent abroad temporarily
for exhibits, tests, experiments, or educational/scientific
use, and are now being returned. Foreign containers that
were used to pack exported Philippine goods and are now
being returned empty only if they're being returned to the
same person or group who exported them, and not for
resale or rental.
 V. Scheduled airlines that operate under a
congressional franchise can import aircraft,
machinery, spare parts, catering and commissary
supplies, aviation gas, fuel, and oil (whether crude or
refined) without paying duties—as long as these
items are not used directly or indirectly for domestic
flights. These imports are allowed only if: The goods
or supplies are not reasonably available in the
Philippines in terms of quantity, quality, or price; and
They are necessary or related to the proper operation
of the airline that’s importing them.

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 W. New or reopened mining companies can bring in
machinery, equipment, spare parts, and supplies without
paying taxes for up to five years from the start of
commercial production if the DENR Secretary certifies that
these items are not available locally in enough quantity or
quality. Similarly, agro industrial companies can also
import aircraft, spare parts and accessories tax free, if
approved by the DA or DTI Secretary for use in their
operations.

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 X. New or reopened mines are allowed to bring in
machinery, equipment, spare parts, and supplies without
paying taxes for up to five years from when they start
commercial operations. However, this only applies if
these items aren’t available locally in enough quantity or
good quality, and if approved by the DENR Secretary.
Similarly, agro-industrial companies can also bring in
aircraft, spare parts, and accessories without paying taxes,
as long as they get approval from the DA or DTI
Secretary for their operations.

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Y. Spare parts for foreign-registered ships or aircraft used

in international trade can be brought into the Philippines
without tax if they are only for replacement or emergency
repair. This is allowed if there is enough proof, acceptable
to the District Collector, that the parts are necessary to
ensure the safety, seaworthiness, or airworthiness of the
vessel or aircraft so it can continue its journey.

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Z. Shipping companies can import trailer chassis for their

own use in moving containerized cargo, but they must pay a
security deposit equal to 100% of the taxes and duties that
would normally apply. This deposit covers a one-year
period from when the import is accepted. The
Commissioner may extend this period yearly for valid
reasons, as long as these conditions are met. The trailer
chassis must be properly identified and registered with the
Land Transportation Office (LTO)and they must pay a
customs supervision fee set by the District Collector and
approved by the Commissioner. The chassis must be stored
within customs controlled areas when not in use and If the
allowed period expires and the chassis is not reexported, the
duties and taxes must be paid.

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THANK YOU

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