TAX TALKS: Importation of Disaster Relief Goods -Duties & VAT Exemptions

My client is a consignee of 500 family tents and 5 sets of water purification equipment from the United States for Typhoon Yolanda disaster relief. Since my client is an accredited Resource Agency of the Department of Social Welfare and Development (DSWD) and what are being shipped are relief goods, the importations can enjoy both import duties and import VAT exemptions (and even warehouse storage fees waiver). All exemptions are processed at the One - Stop - Shop created by the Bureau of Customs pursuant to Customs Memorandum Order (CMO) dated November 11, 2013.

Pursuant to the CMO, the documentary requirements for the release of donated relief goods have been streamlined and simplified. To facilitate their immediate release, only a letter of intent to donate goods (or Deed of Donation), original copy of the bill of Lading or airway bill, and a packing list and/or a commercial invoice (among other documents as may be required), are needed provided that all donations shall only be to the account of the DSWD and/or any DSWD registered relief organization like my client.

Provided further that "used clothing" cannot be subject of any donations whether exempt or not from duties and taxes.

In addition to the above, there is also a need to submit (i) Notarized Deed of Acceptance by consignee; (ii)Board Resolution in favor of authorized representative (me) for file only;(iii)Notarized Secretary's Certificate with attached photocopy of signatory's I.D. and (iv)Distribution Plan for the donations.

At the One-Stop Shop, there is a need to sign the following Pro-Forma Documents: (i) Deed of Donation by consignee in favor of DSWD; (ii)Affidavit of Undertaking (that consignee will be the one to distribute and submit Post Distribution Plan within one month); (iii) File Informal Entry; and (iv)Obtain Gate Pass.

The process is fast since the signatories from the DSWD, Department of Finance (DoF) Revenue Group and the Bureau of Customs (BOC) are just table away from each other.

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