BOC implements guidelines for tax-exempt PPE, medical supplies importation

The Bureau of Customs (BOC) has implemented guidelines for tax and duty-exempt importations of personal protective equipment (PPE) and medical emergency supplies to support the nation's fight against COVID-19.

Customs Administrative Order (CAO) 07-2020 expedites the clearance of these essential goods for citizens, frontliners, and manufacturers.

Commercial importers of PPE and medical equipment are exempted from presenting Food and Drugs Administration (FDA) product certificates if they provide a license to operate (LTO) and proof of application for product notification.

Importers of ventilators, respirators, and their accessories for commercial purposes only need to submit a copy of their LTO.

Donated health products certified by foreign regulatory agencies will be automatically cleared, and FDA clearance is not required for foreign donations of PPE and related equipment for treating COVID-19 patients.

Imported goods under this exemption released provisionally will require a tax exemption indorsement from the Department of Finance-Revenue Office after April 12 or upon the lifting of the enhanced community quarantine.

The Bureau of Internal Revenue has also issued Revenue Memorandum Order 10-2020, removing the requirement for an authority to release imported goods (ATRIG) for these importations.

CAO 07-2020 was published on April 1 and is effective immediately.