BIR Importer’s Clearance Certificate (BIR ICC) Application Guidelines

Last September 2, 2016, the BIR has issued a memorandum order, RMO No. 56-2016, which serve as a new guideline in applying and getting importers clearance certificate from the bureau.

The documentary requirements and processing time in the issuance of the certificate has been reduced. This was done by the bureau because they aim to expedite the application process. The faster processing and release of certificate is beneficial to importers in order for them to do timely trade or business.

In this article, we will be sharing with you the basic guidelines, requirements and processes in applying for Importers Clearance Certificate from the bureau.

What is BIR Importer’s Clearance Certificate (BIR ICC)?

BIR Importer’s Clearance Certificate (BIR ICC) is a certificate issued by the BIR to individual and non-individual importer.

The BIR ICC is a requirement in the importer’s application as Accredited Importer with the Bureau of Customs (BOC). Both accreditations from BIR and BOC are needed before a company can legitimately import products from abroad to the Philippines.

The validity period of the certificate is three (3) years after which it can be renewed.

Who are Required to Apply?

An “Importer” is a person who brings good in the Philippines, regardless if it’s for business or not, except the following:

  • Imports once every year
  • Parcel post or informal entry importation
  • Import made by the Philippine Government Agencies
  • Import made by international organisations with diplomatic status with the Philippine government

Unless exempted by law, all importers are required to apply for the BIR Importer’s Clearance Certificate (ICC) prior to importing goods or products into the Philippines.

Timeline of Application

Based on the new memorandum order, the timeline of processing and releasing of the certificate is within five (5) working days after the applicant submits complete documents.

However, the applicant must first satisfy the following criteria:

  • Paid BIR Form 0605 – Annual Registration Fee, with bookkeeping and invoicing requirements, and annual submission requirements
  • No open cases or not filed tax returns
  • Electronic Filing and Payment System (eFPS) Registered
  • No delinquent Account
  • Not tagged as a “Cannot Be located” taxpayer.

List of Documentary Requirements

INDIVIDUALS OR PROPRIETORS

  1. Filled-up and notarized applications form
  2. National Bureau of investigation Clearance
  3. Latest Mayor’s Business Permit, Certified True Copy
  4. TCT or Lease Contract of business address
  5. Delinquency Verification issued by the bureau
  6. Notarized Certificate of Authority of the authorised person, aside from the taxpayer. With attached copy of Valid ID of the authorised person and the taxpayer.

NON-INDIVIDUALS (SUCH AS CORPORATION/PARTNERSHIP)

  1. Filled-up and notarized applications form
  2. Latest Mayor’s Business Permit, Certified True Copy
  3. TCT or Lease Contract of business address
  4. Delinquency Verification issued by the bureau
  5. Certificate of Good Standing issued by SEC or CDA or NEA
  6. Secretary’s Certificate, original copy, certifying that a Board Resolution was passed authorizing a responsible officer to sign application form together with his specimen signature, picture and photocopy of valid government-issued identification Card.

It must be noted that the above required documents must be fastened in a folder with label and filed sequentially based on the Checklist.

Authorized Person to Apply

  • For Individual/Sole Proprietor – authorised person is the individual owner himself/herself
  • For Partnership – authorised person is any of the partners
  • For Corporation/Cooperative – authorised person is any of the key officers/board members as indicated in the GIS
  • For Branch of a Foreign Corporation – authorised person is the Country Manager/Country Director / Country Representative

Where to File the Application for BIR Importer’s Clearance Certificate (ICC)?

File your application at the National Office of the bureau under Accounts Receivable Monitoring Division (ARMD).

I hope this article has been helpful for you to know the purpose, basic requirements and procedures in getting BIR Importers Clearance Certificate (BIR ICC).

Source: Bureau of Customs CMO 4-2014, BIR RMO 56-2016

PS

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Disclaimer: The content of this article may become outdated because of changes in the rules and regulations over time. It does not substitute the need for inquiring professional advice.