Customs & Taxation

Importer Accreditation in the Philippines: Three-Year Validity Still Requires Annual Compliance

Three-year BOC accreditation does not remove annual reporting duties. Understand CAO 01-2026, renewal eligibility and the controls to put in place before shipping

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Advance Tariff Rulings in the Philippines: Resolve Classification Before You Import

A Philippine advance tariff ruling can resolve classification uncertainty before importation. Understand the filing lead time, product evidence and limits of the ruling

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Import E-Invoicing in the Philippines: What the New Project Award Means for Businesses

The import e-invoicing project has reached another preparation milestone. Learn what AO No. 23 covers and how to prepare supplier data while checking operational rules

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Customs Clearance Coordination in the Philippines: What the BOC–PCCBI Integrity Pact Means

The BOC–PCCBI integrity agreement puts professional accountability in focus. Importers can strengthen clearance coordination through clear instructions and documented charges

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Corrugating Medium Safeguard Duty: Product Coverage, Origin and Landed Cost

The new definitive safeguard duty applies to defined non-recycled corrugating medium, not every shipment under the listed headings. Product specifications, origin and timing now directly affect landed cost

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What the New Customs Local Affairs Office Changes for Philippine Traders

CMO No. 17-2026 creates a BOC office for domestic coordination. Traders should distinguish its policy engagement role from the offices that process and decide individual entries

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An ASEAN Supplier Is Not Enough: Substantiating Preferential Duty in Philippine Imports

A lower ASEAN duty rate depends on classification, qualifying origin and prescribed proof. Importers should establish all three before relying on it in a purchase price

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After Customs Release: Building an Import Record That Can Withstand Review

Customs release is not a substitute for an auditable transaction file. The CMTA’s retention rules and the Revised Corporation Code make documentary control a management responsibility

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Importation Costs in the Philippines: Customs Valuation, VAT and Commercial Exposure

A sound importation budget starts with the correct customs value and tax base, then accounts for the contractual and operational costs that determine the real margin

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