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| Photo courtesy: Ace Computer Tech |
Basically, the act of bringing something from foreign country into the Philippines constitutes the process of importation.
As quoted in section 1202 of the Tariff and Customs Code of the Philippines, as amended (TCCP):
"Importation
begins when the carrying vessel or aircraft enters the jurisdiction of
the Philippines with intention to unlade therein. Importation is deemed
terminated upon payment of duties, taxes and other charges due upon the
articles, or secured to be paid, at a port of entry and the legal permit
for withdrawal shall have been granted, or in case said articles are
free of duties, taxes and other charges, until they have legally left
the jurisdiction of the customs".
Provided, that under section 100 of the same code:
"All
articles, when imported from any foreign country into the Philippines,
shall be subject to duty upon each importation, even though previously
exported from the Philippines, except as otherwise specifically provided
for in this Code or in other laws".
Provided further, that under section 1201 of the same code:
"All
articles imported into the Philippines whether subject to duty or not
shall be entered through a customhouse at a port of entry".
Provided finally, as the Bureau of Customs (BOC)
mandated to secure the rightful collection of Duties and Taxes levied
upon all articles imported and/or exported from and into the
Philippines, any item / product even if for repair, normally shall be entered at the customhouse subject to corresponding duty.
Nevertheless, to qualify the articles imported for repair to be exempt from payment of duties, without prejudice to additional specific documentary requirements, the following under section 105 of the same code shall be satisfied:
- It shall only be for repair, processing or reconditioning to be re-exported upon completion of the repair, processing or reconditioning;
- Required to post a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges due thereon, conditioned for the exportation thereof; or,
- Payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry.
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[Manila, Philippines | Posted: August 2014]