AGetting permission to import or export goods in the Philippines is not a matter of applying for one universal “import-export license.” In practice, a business must first be legally registered, obtain tax and local permits, register with the Bureau of Customs, and secure any product-specific clearance required for the goods. The correct process depends on whether the transaction is a one-time shipment or a continuing business, whether the goods are regulated, and whether the company operates inside a special economic zone.

Is There a Single Import and Export License in the Philippines?

There is no single government document officially called an “import and export license” that covers every product and transaction.

Most businesses need several layers of registration:

Business registration with the Department of Trade and Industry, Securities and Exchange Commission, or Cooperative Development Authority.
Tax registration with the Bureau of Internal Revenue.
Mayor’s or business permit from the city or municipality where the business operates.
Bureau of Customs registration or accreditation through the Customs Client Profile Registration System, commonly called CPRS.
Commodity-specific permits from agencies such as the Food and Drug Administration, Bureau of Animal Industry, Bureau of Plant Industry, National Telecommunications Commission, or Department of Environment and Natural Resources.

Under Sections 116 to 119 of Republic Act No. 10863, or the Customs Modernization and Tariff Act, goods are generally free to be imported or exported unless they are regulated, restricted, or prohibited by law. Regulated goods require the appropriate permits, licenses, or clearances, while restricted goods may be handled only with specific legal authority. Prohibited goods cannot lawfully be imported or exported. (Lawphil)

This means that Bureau of Customs registration alone does not automatically authorize a business to import food, medicines, chemicals, firearms, plants, animals, telecommunications equipment, or other controlled products.

Who Needs Bureau of Customs Registration?

A person or business that will act as the official importer or exporter generally needs an active customs profile before a customs declaration can be filed in its name.

Regular importer

A regular importer is appropriate for a business that expects to import more than once or to engage in continuing commercial importation.

Regular importer accreditation is currently valid for three years from the date the Bureau of Customs issues the Certificate of Accreditation. The importer must also file an Annual Reportorial Compliance submission within 30 days after each accreditation anniversary. Failure to comply may lead to suspension and, for a subsequent violation, revocation.

Non-Regular Importer

A Non-Regular Importer, or NRI, is generally limited to one importation within a 365-day period. It may be used by an individual or business with a genuine one-time transaction, subject to the documentary and commodity requirements applicable to the shipment. (Bureau of Customs)

An NRI registration should not be treated as a shortcut for a continuing import business. A company planning repeated shipments should apply as a regular importer from the beginning.

Regular and non-regular exporters

Businesses intending to export goods must be registered in the Bureau of Customs CPRS under Customs Administrative Order No. 08-2020.

A regular exporter conducts recurring export transactions. A non-regular exporter generally makes only one exportation within a 365-day period. Since April 25, 2026, new and renewed exporter CPRS registrations have a three-year validity period. Only exporters with an active CPRS profile can lodge export declarations.

Economic zone and investment-promotion enterprises

Companies registered with PEZA, the Subic Bay Metropolitan Authority, Clark Development Corporation, Authority of the Freeport Area of Bataan, or another investment-promotion agency usually coordinate their customs registration through both the relevant authority and the Bureau of Customs.

Their procedures may differ from those applicable to an ordinary domestic corporation. For example, an enterprise already registered as an importer may still require a separate exporter registration or activation before it can lodge export declarations. (Bureau of Customs)

Step-by-Step Guide to Getting Import and Export Authority

1. Decide who will be the importer or exporter of record

The importer or exporter of record is the person or entity officially named in the customs declaration and shipping documents. It is responsible for the accuracy of the declaration, payment of duties and taxes, permit compliance, and recordkeeping.

Before applying, decide whether the applicant will be:

A sole proprietorship
A domestic corporation
A partnership
A cooperative
A foreign corporation licensed to do business in the Philippines
An individual making a legitimate one-time importation
An enterprise registered with an economic zone or investment-promotion agency

The name, taxpayer identification number, business address, and authorized signatories must remain consistent across the registration documents, commercial invoice, bill of lading or airway bill, permits, and customs declarations.

2. Register the business

The appropriate registration office depends on the business structure:

Business structure	Registration office
Sole proprietorship	DTI Business Name Registration System
Corporation or partnership	SEC Electronic Simplified Processing of Application for Registration of Company
Cooperative	Cooperative Development Authority
Foreign corporation doing business locally	Securities and Exchange Commission
PEZA or freeport enterprise	SEC or DTI, plus the relevant investment-promotion authority

A DTI business-name certificate does not, by itself, authorize the business to operate. The owner must still complete BIR registration and obtain the required local business permit. (Esparc)

For a corporation or partnership, the primary or secondary purpose in its articles should be broad enough to cover the intended trading, distribution, importation, exportation, manufacturing, or related activity.

3. Register with the BIR

The applicant normally needs a BIR Certificate of Registration, commonly issued as BIR Form 2303. Registration may be completed through the appropriate Revenue District Office or available BIR online services, including the BIR NewBizReg portal. (BIR Web Services)

Depending on the business, the BIR process may include:

Issuance or confirmation of the taxpayer identification number
Registration of the business and tax types
Registration of books of accounts
Registration of invoices
Payment of applicable registration charges
Identification of the correct Revenue District Office

The legal name and address in the BIR certificate should match the business registration and local permits.

4. Obtain the mayor’s or business permit

Apply through the Business Permits and Licensing Office of the city or municipality where the principal office operates.

Common local requirements include:

DTI, SEC, or CDA registration
Barangay clearance
Lease contract, land title, or other proof of occupancy
Zoning or locational clearance
Fire safety inspection certificate
Sanitary permit, when applicable
Occupancy permit
Community tax certificate
BIR registration or proof of application

A virtual office, residential address, warehouse, or shared office arrangement may attract additional verification. The address should be lawfully occupied and suitable for the declared activity.

5. Identify the exact goods and tariff classification

Do not apply using vague descriptions such as “general merchandise,” “food products,” or “electronics.” Prepare a detailed list containing:

Commercial product name
Brand and model, where applicable
Materials or ingredients
Intended use
Country of origin
Photographs or technical literature
Expected quantity and value
Proposed Harmonized System or ASEAN Harmonized Tariff Nomenclature code

The tariff classification affects customs duties, taxes, permits, product standards, and possible restrictions. Businesses can begin their research using the Philippine National Trade Repository commodity search and the government’s Tariff Finder. (Philippine National Trade Repository)

When the classification is uncertain or commercially significant, obtain advice from a licensed customs broker or consider seeking an official tariff-classification ruling before shipping.

6. Determine whether the goods are regulated

Check the product before placing an order, making a deposit, or loading the shipment. Permits obtained after arrival may not be accepted unless the law governing the product expressly allows later submission.

Examples include:

Goods	Possible responsible agency or requirement
Processed food, cosmetics, medicines, medical devices	Food and Drug Administration license, registration, notification, or clearance
Live animals, meat, animal products, veterinary products, feeds	Bureau of Animal Industry and, where applicable, National Meat Inspection Service
Plants, seeds, fruits, vegetables, and plant products	Bureau of Plant Industry or plant-quarantine clearance
Fish and aquatic products	Bureau of Fisheries and Aquatic Resources
Mobile phones, radios, transmitters, and telecommunications equipment	National Telecommunications Commission
Dangerous drugs, controlled substances, and chemical precursors	Philippine Drug Enforcement Agency
Hazardous substances and controlled chemicals	DENR Environmental Management Bureau
Optical and magnetic media	Optical Media Board
Products covered by mandatory Philippine standards	DTI Bureau of Philippine Standards, including an ICC or other conformity requirement
Cultural properties and certain antiquities	National Commission for Culture and the Arts or another cultural agency
Strategic goods and dual-use items	DTI Strategic Trade Management Office

The agency requirement can depend on the product’s composition, intended use, quantity, end user, source country, and tariff code. A permit for one model or ingredient does not necessarily cover another. The Philippine National Trade Repository consolidates many tariff and non-tariff measures, but the latest rules should also be checked directly with the responsible agency. (Food and Drug Administration)

7. Create and validate the CPRS profile

The Customs Client Profile Registration System contains the applicant’s official customs information.

The applicant generally coordinates with a Bureau of Customs-accredited value-added service provider or authorized system provider to encode the company profile. The CPRS status should reflect the status required by the Bureau, commonly shown as STORED, before the accreditation application proceeds.

Carefully review:

Registered business name
TIN
SEC, DTI, or CDA number
Principal and warehouse addresses
Contact information
Authorized officers and signatories
Nature of business
Declared importable or exportable products

Even a small difference in punctuation, address format, or TIN can cause validation problems between the CPRS, BIR records, permits, and shipping documents.

8. File the Bureau of Customs application

Regular importer applications are initiated through the BOC Customer Care Portal. The applicant creates an account, opens the appropriate accreditation ticket, and uploads clear scanned copies of the required documents.

After preliminary review, the Bureau may direct the applicant to submit signed originals or certified hard copies. Businesses outside Metro Manila may be instructed to coordinate through the District Collector with jurisdiction over their location or intended port. (Bureau of Customs)

Current application forms may be obtained from the Bureau of Customs forms page.

9. Pay the applicable customs charges

For a regular importer, the Bureau of Customs 2026 Citizen’s Charter lists:

Charge	Amount
Importer accreditation fee	₱5,000
Legal Research Fund charge	₱50
Total Bureau of Customs charge	₱5,050

This does not include expenses for notarization, NBI clearances, corporate documents, value-added service providers, customs brokers, courier services, regulatory permits, laboratory testing, or local business permits.

For an NRI application, the 2026 Citizen’s Charter lists a total Bureau of Customs charge of ₱2,020.

Exporter charges and processing arrangements may vary according to the exporter category, accrediting agency, port, or investment-promotion authority. The current amount should be confirmed through the portal or responsible agency before payment.

10. Complete verification and receive approval

The Bureau may verify the applicant’s:

Legal existence and registration
Financial capacity
Office and warehouse
Authorized officers
Importable goods
Previous customs record
Tax and permit information

The office should have visible signage and should match the address in the submitted documents. Geotagged photographs, location maps, lease documents, and warehouse photographs should describe the same premises.

Once approved, the Bureau issues the applicable accreditation certificate or activates the importer or exporter’s CPRS profile.

Documents Required for Regular Importer Accreditation

The exact checklist may change depending on the applicant, but the 2026 Bureau of Customs requirements generally include the following:

Application and authority documents

Notarized application form and undertaking
Written authority identifying the person authorized to sign
Board resolution or secretary’s certificate for corporations
Special power of attorney or authorization letter when a representative files the application
Valid IDs of the applicant, officers, and authorized signatories
Alien Certificate of Registration, Alien Employment Permit, or other applicable immigration or work document for foreign officers

Business and tax documents

SEC, DTI, or CDA registration documents
Articles of incorporation or partnership, when applicable
BIR Form 2303
Mayor’s or business permit
Income tax returns for the preceding three years, when applicable
Printed CPRS profile showing the required status
Existing or previous BOC accreditation certificate for renewal applications

Background and financial documents

NBI clearances issued within the required validity period
Personal profiles of owners, partners, directors, or responsible officers
Proof of financial capacity
Audited financial statements or equivalent records when required
Bank certification, deposit records, capitalization records, or other supporting proof, depending on the applicant

Office, warehouse, and product documents

Lease contract, title, tax declaration, or other proof of lawful occupancy
Company profile
Location map
Photographs of the office and signage
Geotagged photographs of the office and warehouse
List and photographs of products to be imported
Warehouse information, when applicable

The Bureau’s current checklist also requires recent NBI clearances and detailed information about responsible officers. A foreign officer may be required to submit Philippine immigration, employment, identification, and local background documents in addition to corporate records. (Bureau of Customs)

Typical Processing Time

The Bureau of Customs 2026 Citizen’s Charter provides a total processing target of approximately six days and seven hours for a complete regular importer application. A similar target is listed for an NRI application. These targets assume that the documents are complete, accurate, and accepted without the need for correction or further verification.

In practical planning, many applicants should allow two to six weeks for the entire setup, especially when the period includes:

SEC, DTI, BIR, or LGU registration
CPRS encoding and correction
NBI clearance processing
Notarization and corporate approvals
Office or warehouse verification
Product-license applications
Requests for additional documents
Differences among records that must be corrected

Highly regulated goods can take substantially longer because the product may require laboratory testing, facility licensing, product registration, inspection, sanitary or phytosanitary certification, or approval from more than one agency.

What Happens After Customs Registration?

Approval does not mean that shipments are automatically released.

For each import shipment

The importer generally needs to:

Obtain the required product permit before shipment.
Ensure that the commercial invoice and packing list accurately describe the goods.
Confirm that the bill of lading or airway bill names the correct consignee.
File an import goods declaration through the customs electronic system.
Submit the permits, invoice, packing list, transport document, and supporting records.
Pay customs duties, value-added tax, excise tax, and other lawful charges.
Complete inspection or examination if required.
Obtain customs release and arrange delivery.

A licensed customs broker commonly prepares and files the declaration. However, hiring a broker does not transfer the importer’s legal responsibility for false descriptions, undervaluation, missing permits, or other violations.

For each export shipment

The exporter generally needs to:

Confirm that the goods may be exported.
Obtain destination-country documents and Philippine export permits.
Prepare the commercial invoice and packing list.
Lodge the export declaration electronically.
Submit the transport and regulatory documents.
Present the goods for examination when required.
Obtain the Bureau of Customs Authority to Load.
Preserve export and shipping records.

Customs Administrative Order No. 08-2020 requires an export declaration, commercial invoice, packing list, and applicable permits or clearances. Exporters must generally retain customs and commercial records for three years.

Special Considerations for Foreign-Owned Businesses

Foreign ownership does not automatically prevent a Philippine company from importing or exporting. The permitted foreign-equity percentage depends primarily on the company’s underlying business activity, not merely on the fact that goods cross the border.

Republic Act No. 11647 amended the Foreign Investments Act and generally permits up to 100% foreign ownership of an export enterprise that is not engaged in an activity reserved under the Foreign Investment Negative List. Businesses should check the current 13th Regular Foreign Investment Negative List under Executive Order No. 113, series of 2026, as well as constitutional and special-law restrictions applicable to the particular activity. (Lawphil)

Examples of issues that may require closer review include:

Retail trade capitalization rules
Land ownership restrictions
Public utility or mass-media restrictions
Exploitation of natural resources
Domestic market enterprise capitalization
Regulated professional activities
Nationality requirements imposed by special laws

Documents signed outside the Philippines may need to be apostilled if issued in a country covered by the Apostille Convention. Documents from a non-participating country may require authentication through the appropriate diplomatic or consular process. Agencies may also require an English translation and certification when the original is in another language.

Foreign directors, officers, or representatives should also prepare applicable passports, Alien Certificates of Registration, work permits, visas, and Philippine-issued clearances.

Common Reasons Applications or Shipments Are Delayed

Inconsistent company information

A different address, company name, TIN, or signatory appearing in the CPRS, BIR certificate, mayor’s permit, invoice, and bill of lading can prevent processing.

Use one verified master record when preparing all applications and shipping documents.

Shipping before obtaining the permit

Importers sometimes assume that a permit can be obtained while the goods are already in transit. This can lead to storage charges, demurrage, abandonment proceedings, seizure, re-exportation, or destruction.

For regulated goods, confirm that the permit is valid for the specific product and shipment before loading.

Incorrect tariff classification

An incorrect Harmonized System code may produce the wrong duty rate or hide a permit requirement. Customs may reclassify the goods and assess additional duties, taxes, penalties, or enforcement action.

Underdeclared value or vague invoices

Invoices should reflect the true transaction value and clearly identify the goods. Descriptions such as “samples,” “parts,” “accessories,” or “personal effects” are often insufficient for commercial shipments.

Borrowing another company’s accreditation

Using another company merely to lend its accreditation or appear as consignee can create serious customs, tax, ownership, and anti-smuggling issues. The declared importer should be the genuine party responsible for the transaction.

A freight forwarder or logistics company may provide lawful services, but the arrangement must not conceal the real owner, buyer, seller, value, or nature of the goods.

Confusing a customs broker’s license with importer accreditation

A customs broker is licensed to process customs transactions and declarations. The broker’s professional license does not replace the importer’s required BOC accreditation or commodity permits.

Failing to maintain importer accreditation

A regular importer must track:

The three-year accreditation expiration date
The Annual Reportorial Compliance deadline
Changes in address, officers, ownership, contact details, or products
BIR and local-permit renewals
CPRS status
Product-license expiration dates

Eligible importers with at least six consecutive years of good standing, or those covered by specified trusted-trader programs, may qualify for automatic renewal procedures, subject to timely online filing and the conditions under Customs Administrative Order No. 01-2026.

Frequently Asked Questions

Can an individual import goods without an import license?

An individual may be able to import personal or genuinely one-time goods without becoming a regular commercial importer. A formal NRI registration or another customs procedure may still be required depending on the value, nature, quantity, and purpose of the shipment.

Low value does not override restrictions. Food, medicines, plants, animals, controlled chemicals, telecommunications devices, and other regulated products may still need permits.

Is a DTI certificate enough to import products?

No. A DTI business-name certificate only registers the name of a sole proprietorship. The owner normally still needs BIR registration, a mayor’s permit, Bureau of Customs registration, and any product-specific license.

How much does importer accreditation cost?

The current Bureau of Customs charge for regular importer accreditation is ₱5,050, consisting of a ₱5,000 accreditation fee and a ₱50 Legal Research Fund charge. Other costs may include notarization, NBI clearances, VASP charges, customs-broker fees, permits, testing, and document delivery.

How long is Bureau of Customs importer accreditation valid?

Regular importer accreditation is valid for three years from issuance. The importer must file its Annual Reportorial Compliance within 30 days after each anniversary of the accreditation.

Do exporters need Bureau of Customs accreditation?

Exporters must have an active CPRS registration before lodging an export declaration. The precise accreditation or activation route may depend on whether the exporter is an ordinary domestic business, an economic-zone enterprise, or an enterprise registered with another investment-promotion agency.

Can I import food after registering with the Bureau of Customs?

Not automatically. Food businesses may need an FDA License to Operate, product registration or notification, and shipment-specific documents. Animal-derived food may also require clearances from the Bureau of Animal Industry or National Meat Inspection Service.

Can I use a freight forwarder’s import license?

A forwarder may provide lawful logistics, consolidation, brokerage, or import-management services. However, a business should not simply borrow or rent another company’s customs identity. The declared consignee and importer must accurately reflect the real transaction and assume the corresponding customs and tax responsibilities.

What is the difference between an import permit and importer accreditation?

Importer accreditation identifies the person or business authorized to transact with the Bureau of Customs.

An import permit authorizes the entry of a particular regulated product or shipment. A business may need both. For example, an FDA-regulated importer may need BOC accreditation, an FDA establishment license, product authorization, and shipment documents.

Do small online sellers need importer accreditation?

A seller making repeated commercial imports should not rely indefinitely on personal parcel or one-time shipment procedures. The need for regular accreditation depends on the transaction pattern, value, products, and customs treatment, not simply on whether the seller operates through social media or an online marketplace.

Are goods below ₱10,000 automatically free from all requirements?

Goods with a customs value not exceeding the de minimis threshold may qualify for relief from duties and taxes under applicable customs rules. However, the threshold does not legalize prohibited goods or remove permits required for regulated or restricted products. Commercial quantity, false splitting of shipments, and inaccurate declarations can also result in closer examination.

Key Takeaways

The Philippines does not issue one universal import-export license.
Most businesses need DTI, SEC, or CDA registration, BIR registration, a mayor’s permit, BOC registration, and commodity-specific permits.
Regular importer accreditation is currently valid for three years and requires annual reportorial compliance.
A Non-Regular Importer registration is generally intended for only one importation within 365 days.
Exporters need an active CPRS profile before filing export declarations.
Identify the exact product and tariff code before ordering or shipping goods.
Obtain regulated-product permits before shipment unless the governing rules clearly allow later submission.
Keep company names, TINs, addresses, signatories, permits, invoices, and transport documents consistent.
BOC accreditation does not replace FDA, BAI, BPI, NTC, DENR, PDEA, or other agency approval.
The safest practical approach is to complete the business, customs, and product-permit requirements before committing money to an international shipment.