The Bureau of Customs (BOC) issues Customs Administrative Order (CAO) 07-2020 that will serve as the guidelines for Tax and Duty-Exempt Importations of Personal Protective Equipment (PPE) and other medical emergency supplies under Section 4(O) of Republic Act 11469 otherwise known as the “Bayanihan To Heal As One Act” in support of our nation’s fight against COVID-19.
The aim of this CAO is to expedite customs clearance of tax and duty-exempt importations of PPEs and medical goods which are urgently needed by the country’s citizens, frontliners, and medical supplies manufacturers in this public health emergency we are currently facing.
To achieve this, Importers of PPEs and medical equipment and supplies for commercial purposes are now exempted from presenting the Certificate of Product Notification (CPN) or Certificate of Product Registration (CPR) issued by the Food and Drugs Administration (FDA) prior to release from the Bureau, provided that they present a copy of their License to Operate (LTO) and proof of application for product notification with the FDA. However, those importing ventilators, respirators and their respective accessories for commercial purposes only need to present a copy of their LTO.
In addition, imported health products for donation which are certified by regulatory agencies or accredited third party organizations in the originating countries shall be automatically cleared, while an FDA clearance will not be required prior to release of foreign donations of PPEs, ventilators, respirators and their respective accessories which will be used in treating COVID-19 patients.
Imported goods under Section 4(O) of the RA 11469 which are released under Provisional Goods Declaration are subject to the submission of Tax Exemption Indorsement (TEI) issued by the Department of Finance-Revenue Office (DOF-RO) after 12 April 2020 or upon lifting of the declaration of ECQ, whichever comes earlier
In relation to this order, the Bureau of Internal Revenue issued Revenue Memorandum Order 10-2020 in which Authority to Release Imported Goods (ATRIG) is no longer required for importations of PPEs and medical emergency supplies.
