Documents required for clearance of imported goods: A guide

November 17, 2025 6 Mins Read

Thanks to the e-commerce boom sweeping the Southeast Asia region, shopping online has become more accessible for Filipinos than ever. The e-commerce market volume in the Philippines, now hovering at around US$14 billion, is projected to balloon to US$18.82 billion by 2030.¹ Along with digital services, content and media, as well as digital-enabling infrastructure, e-commerce is regarded by the government as part of the burgeoning digital economy — accounting for 8.5% (US$38.172 billion) of the nation's gross domestic product in 2024.² Mastering customs clearance procedures is no longer an option but a necessity for online sellers aiming to ride the e-commerce wave and grow their business with imported goods.

How customs clearance in the Philippines works

The Philippine customs framework is anchored by the Customs Modernization and Tariff Act (CMTA). As an importer of goods, you're expected to liaise with the relevant government bodies to comply with CMTA regulations. For example, an importer of telecommunications equipment must procure permits from the National Telecommunications Commission, while an importer of baking supplies will have to look to the Bureau of Agriculture for the granting of permits. Most permits can be filed on TradeNet, the national system for the submission and processing of trade documents.

E-commerce businesses can facilitate smoother customs clearance by doing the following:

Secure Access to E-Customs: Accreditation must be secured through the Accounts Management Office (AMO) by signing up for the Client Profile Registration System (CPRS). This gives you access to digital services such as electronic customs platforms.
Lodge Declarations: You can lodge your customs import declarations online via the Electronic-to-Mobile (E2M) system, even before your goods arrive. There, your goods are sorted into customs selectivity lanes for processing. Compliance history can heavily affect the sorting process, so businesses are incentivized to adhere to customs regulations. Companies with Authorized Economic Operator (AEO) certification also enjoy faster processing.³
Register Your E-Commerce Shop: The Department of Trade and Industry (DTI) encourages e-commerce businesses to register to benefit from national legal and financial services. Sole proprietors can do so by registering their business with the DTI Business Name Registration System, while corporations must do so with the Securities and Exchange Commission (SEC). Meanwhile, the Cooperative Development Authority (CDA) is in charge of registration for cooperatives.⁴

Customs clearance in the Philippines: Restricted & prohibited goods

Under the Customs Modernization and Tariff Act, most international imports qualify for Free Importation and Exportation, unless they contain restricted or prohibited goods. E-commerce businesses should seek to ensure that goods they are shipping into the country meet customs clearance requirements, and are neither restricted nor prohibited.

Some examples of restricted goods include:

Any gold, silver or other precious metals product that does not indicate the actual fineness of quality of the metals or alloys
Written or printed materials advocating or inciting treason, rebellion, insurrection, or sedition against the government
Goods that violate the Intellectual Property Code and related laws

Some examples of prohibited goods include:

Any parts of whole components of ammunitions, explosives, firearms, gunpowders and weapons of war
Narcotics or synthetic drugs, which are or may be declared habit-forming by the President
Machines, apparatus, or mechanical devices used for gambling, such as roulette wheels and jackpot machines⁵

Import clearance procedure types

As an e-commerce seller, you want customs clearance to go as smoothly as possible so your orders can get to where they need to be before a backlog starts building up. Before we go into the documents required for clearance of imported goods, let’s review the various types of import clearance procedures based on your shipment's value.

Informal Entry: Applies to shipments with a declared value between PHP 10,001-49,999 (US$169.18-845.79) and a total weight of 99kg or lower. Some basic import documentation is needed.
Formal Entry: Applies to shipments with a declared value of PHP 50,000 (US$845.81) or more and a total weight of 100kg or above.
De Minimis: Shipments with a declared value not exceeding PHP 10,000 (US$169.28) are exempt from duties and taxes. The value of the shipment must match the corresponding value in the National Value Verification System (NVVS). If any misalignment is found, or if customs suspects undervaluation, your shipment may face delays due to reclassification.

Formal Entry consignees must be an active, registered, and accredited importer with the Bureau of Customs (BOC) and the Bureau of Internal Revenue (BIR). Certain imports, such as aircraft parts, are classified as Formal Entry imports regardless of their value.⁶

Documents required for customs clearance

Ensuring your shipment is processed quickly and correctly requires ample time for the preparation and consolidation of import documents. Accurate and complete documentation is vital for smooth customs clearance in the Philippines.

Here are two of the most mission-critical import customs documents you will need:

Airway Bill

Shipper's and receiver's details, including names, addresses, and contact information. You'll want to provide a reachable consignee contact number in the event that customs personnel need to inform you of any additional paperwork needed.
Description of shipment, its total weight and the number of packages involved. Be sure to provide an accurate shipment value (including the currency) that matches its commercial value.
All details on the Airway Bill should match those on the Commercial Invoice, or any other relevant documents.

Commercial Invoice

Country of Origin: The country where the goods were manufactured, grown, or otherwise assembled.
Marks or Numbers: Identifying marks or numbers on the packaging.
Type of Packaging: Describe how your goods are packed (e.g., carton, tubes, crates)
Quantity: Number of items described on each line.
Unit of Measurement: Accepted units of measurement include lbs, kg, pieces, sets, pairs, and yards.
Unit Value: The monetary value of each item in a single currency.
Total Value: The monetary value of items on a per-line basis, in a single currency.
Total Value Invoice: The total monetary value of all items listed on your invoice, in a single currency.
Type of Export: Permanent, temporary or repair. For instance, goods imported for repair should be labeled accordingly, inclusive of model or part names and serial numbers.
Terms of Sale: Incoterms® are used in both domestic and international contracts to define the responsibilities of buyers and sellers.⁷

Separate guidelines for custom clearance documents apply for various types of shipments. For instance, if you're importing clothes to sell on your e-commerce shop, you'll have to provide a complete description down to the composition of the fabric, type of assembly and who it's intended for. Your description should read as follows: Knitted girl's sweater, 70% polyester, 30% cotton.

Partner with DHL Express Philippines for seamless customs clearance

A DHL employee chatting with a happy customer.

With online transactions surging from 14% in 2024 compared to 2023⁸, more Filipinos than ever are turning to e-commerce for their shopping needs. This trend is only set to accelerate, with e-commerce giant Lazada projecting an e-commerce market value of US$75 billion by 2033.⁹ Import businesses on e-commerce platforms that can deliver value to their customers as they grow as poised to benefit. By partnering with an international logistics expert with a global network such as DHL Express, companies can shift their focus from managing courier services, to business operations and social media marketing.