BOC reminds public of import procedures for foreign donations

The Bureau of Customs (BOC) on Tuesday reminded the public of the proper import procedures for foreign donations to avoid unnecessary charges.

In a statement, the BOC said that imported international donations are subject to the payment of customs duties and taxes unless the consignee is a national government agency; a foundation or relief organization duly registered with the Department of Social Welfare and Development; a non-stock, non-profit educational institution; or a disabled person.

A Tax Exemption Indorsement (TEI) must first be secured from the Department of Finance (DOF) Revenue Office in order to avail of the duty and tax exemption, the BOC said.

The following are the requirements when applying for a TEI:

• Recommendation/endorsement for duty and/or tax-exempt from the appropriate government agency (DSWD, NEDA, DepEd, CHED, etc.)
• Letter Request addressed to the Secretary of Finance (Attention: Director IV, Revenue Office)
• Import Bill of Lading/Airway Bill
• Import Invoice
• Packing List
• Deed of Donation

Other documents as may be required by the DOF.

The approved TEI must be submitted by the DOF to the BOC for processing. — Julia Mari Ornedo/BM, GMA News