Export Documentation Philippines: Requirements and Certification Steps

Export documentation in the Philippines begins with the export declaration required by the Bureau of Customs (BOC) under the Customs Modernization and Tariff Act (CMTA), Republic Act No. 10863. As a general rule, goods may be freely exported without permits, clearances, or licenses. However, regulated and restricted goods may be exported only after securing the necessary export declaration, clearances, licenses, and other requirements prior to exportation. The fastest path is to classify the product, confirm whether it is regulated, secure the clearances, then lodge the export declaration through a licensed customs broker.

Who may file the export declaration

Under the CMTA, the declarant is the person who lodges the goods declaration with the Bureau. For exports, the declarant may be the exporter, being the owner of the goods to be shipped out, or a customs broker acting under authority, or a person duly empowered to act as agent or attorney-in-fact.

The declarant is responsible for the accuracy of the declaration. A licensed customs broker who assists is likewise responsible for accuracy, but not for payment of duties and taxes due on imported goods.

If the exporter is a juridical person, it may authorize a responsible officer of the company to sign the goods declaration on its behalf.

The general rule: free exportation

The CMTA provides that, unless otherwise provided by law or regulation, all goods may be freely imported into and exported from the Philippines without need for import and export permits, clearances or licenses.

This is the starting point for most exporters. Many products can move out of the country with the ordinary customs documentation and no special government clearance. The difficulty arises when the product falls under a regulated or restricted category.

When you need extra clearances

The CMTA governs regulated importation and exportation. Goods subject to regulation may be exported only after securing the necessary goods declaration or export declaration, clearances, licenses, and any other requirements, prior to exportation.

The practical steps are:

1. Determine the product's classification and whether any agency regulates its export.
2. Identify the government agency that issues the required clearance or license.
3. Secure that clearance before shipment.
4. Lodge the export declaration with the Bureau, together with the supporting documents.
5. Complete customs clearance so the goods may be released for export.

For imports, the CMTA allows submission of requirements after arrival but before release from customs custody, but only in cases provided for by governing laws or regulations. For exports, the law states the requirements must be secured prior to exportation, so the clearance should be in hand before the goods leave.

Restricted and prohibited exports

The CMTA lists goods whose importation and exportation are prohibited. These include written or printed goods advocating treason, rebellion, insurrection, or sedition against the Philippine government; goods intended for unlawful abortion; obscene or immoral materials; adulterated or misbranded food or drugs; and infringing goods as defined under the Intellectual Property Code and related laws. The list also covers other goods whose importation and exportation are explicitly prohibited by law or regulation.

The CMTA also covers restricted goods, which may not be exported except when authorized by law or regulation. These include dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war or parts thereof; gambling devices and outfits; lottery and sweepstakes tickets; narcotics and synthetic drugs, except when authorized for medicinal purposes; and opium pipes. The restriction extends to the transit of these goods.

Exporters of these items must obtain the authorizing clearance from the competent authority before any shipment.

Export documentation and the export declaration

The CMTA defines an export declaration as a statement made in the manner prescribed by the Bureau and other appropriate agencies, by which the persons concerned indicate the procedure to be observed for taking out any exported goods and the particulars the customs administration requires.

Exportation itself is defined as the act, documentation, and process of bringing goods out of Philippine territory. Clearance means the completion of customs and other government formalities necessary to allow goods to be exported or placed under another customs procedure.

The Bureau is directed to use information and communications technology for a paperless customs environment, and electronic documents, permits, licenses, or certificates are acceptable and have the same legal effect as paper documents when the prescribed requirements are complied with.

If a ruling or decision is needed

Under the CMTA, the Bureau shall issue binding and advance decisions and rulings at the request of an interested party on matters pertaining to importation or exportation of goods. The ruling or decision shall be issued within thirty (30) days from submission of the necessary documents and information.

If a party is adversely affected by a decision or omission of the Bureau, the right to appeal exists and the appeal must be filed within fifteen (15) days from receipt of the questioned decision or order.

Frequently asked questions

Do I need an export permit for every shipment from the Philippines? No. Under the CMTA, all goods may be freely exported without import and export permits, clearances, or licenses unless otherwise provided by law or regulation. Only regulated or restricted goods require the extra clearances.

What is an export declaration in Philippine customs? It is the statement prescribed by the Bureau of Customs by which the exporter or declarant indicates the procedure for taking goods out of the country and the particulars customs requires. It is the core export document under the CMTA.

Who can sign the export declaration? The exporter, as owner of the goods to be shipped out, may be the declarant. A customs broker acting under authority, or a duly empowered agent or attorney-in-fact, may also act. A juridical person may authorize a responsible officer to sign.

Practical takeaways

• The CMTA generally allows free exportation without permits, clearances, or licenses, unless a law or regulation provides otherwise.
• Regulated goods require the necessary export declaration, clearances, and licenses before exportation, not after.
• Prohibited goods may not be exported at all; restricted goods require prior authorization.
• The exporter or declarant is responsible for the accuracy of the export declaration; a customs broker who assists shares that responsibility for accuracy.
• The Bureau can issue binding advance rulings within 30 days, and appeals from adverse decisions must be filed within 15 days.

Primary sources

The rules discussed above are drawn from the following primary sources, as published in the Official Gazette and the national statute book.

• IRR of REPUBLIC ACT NO. 11203 - THE IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 11203, "AN ACT LIBERALIZING THE IMPORTATION, EXPORTATION AND TRADING OF RICE, LIFTING FOR THE PURPOSE THE QUANTITATIVE IMPORT RESTRICTION ON RICE, AND FOR OTHER PURPOSES"

• REPUBLIC ACT NO. 10863 - AN ACT MODERNIZING THE CUSTOMS AND TARIFF ADMINISTRATION

• REPUBLIC ACT NO. 7844 - AN ACT TO DEVELOP EXPORTS AS A KEY TOWARDS THE ACHIEVEMENT OF THE NATIONAL GOALS TOWARDS THE YEAR 2000

This article is general information and not legal advice. For your specific situation, consult a lawyer or ask ASG Legal AI.