If the Consignee is: Duty and Tax Treatment
National Government Agency (NGA)
Duties and taxes are automatically charged to the NGA’s account. Donor need not pay any duties and taxes.Procedures described in Section C.
DSWD-registered, licensed, and/or accredited Social Welfare Development Agency (SWDA)
Duty-exempt if procedures are followed.Not tax-exempt.Procedures described in Section C.
Foreign Embassies and International Organizations / Specialized Agencies*
Duty-and tax-exempt if procedures are followed.Coordinate with the Department of Foreign Affairs (DFA) or Philippine Embassy/Consular Office in the country of origin for the procedures.
Others
Neither duty-exempt nor tax-exempt.
*See Appendix I for list of international organizations / specialized agencies
For all the scenarios above, other charges such as storage, demurrage, arrastre, wharfage, trucking / transportation, warehousing, stripping / stuffing, etc. are not covered by the privileges. As such, the consignee is required to settle the mentioned charges for goods to be released.
The donated imported goods must not be prohibited imports. The Tariff and Customs Code of the Philippines, Section 101, other laws, and other regulations issued by different government agencies, define certain goods whose importation into the Philippines is prohibited. Examples include adulterated or misbranded food and drugs. Moreover, the following are also prohibited:
Used clothing
Medicines
without English translations in their immediate labels
not listed in the Philippine National Formulary (http://www.ncpam.doh.gov.ph/index.php/pnf1/approved-pnf-medicines-samp) or registered in an FDA-counterpart agency in the country of origin
with expiry date less than six (6) months upon arrival