Commodity Details

Chapter 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
Commodity 8903.99.00 – – Other

For Imports

Regulating Agencies

Department of Finance
  • BIR National Office Building, BIR Road, Diliman, Quezon City
  • 89817000, 89297676, 89817419, 89817452, 89817478, 89817479
  • None
Department of Finance
  • 11th floor MARINA Building, Bonifacio Drive cor. 20th Street, Port Area, Manila
  • (02) 8523-9078 / (02) 8524-2895
  • None
  • /

Legal Basis

Permits, Clearances, Certifications

  • Electronic Authority to Release Imported Goods (E-ATRIG)
  • Letter-approval of importation/outright purchase of foreign vessel/ship
  • Certificate of Philippine Registry
  • Minimum Safe Manning Certificate

Requirements & Procedures

Documentary Requirements

Maritime Industry Authority

Issuance of Authority to Acquire Ship Thru Importation/Outright Purchase

  1. Letter of Application
  2. Memorandum of Agreement (MOA)/Deed of Sale/Bill of Sale - In case of Taiwanese-registered ships, the Agreement/Deed of Sale should be noted and verified by Manila Economic and Cultural Office (MECO) and duly notarized by a Notary Public in Taiwan
  3. Duly notarized Resolution of the company's Board of Directors, certified by the Board Secretary authorizing the filing of the application and designating the officials/authorized representatives to represent the applicant-company.
  4. Latest Certificate of Good Standing/Company Seal or Business Registration of the ship's registered owners showing its current list of Directors/officers.
  5. Power of Attorney or Board Resolution authorizing the signatory to the MOA/Deed of Sale/Bill of Sale to act as such in behalf of the registered owner.
  6. Certificate of Ship's Original Registry/Nationality - In case of Taiwanese-registered ships, the Ship's Registry/Nationality should be noted and verified by Manila Economic and Cultural office (MECO) and duly notarized by a Notary Public in Taiwan.
  7. General Arrangement Plan of the ship
  8. Class Certificate of Equivalent Certificate in case of newbuilding (if applicable)
  9. Latest and Valid Survey Report (not applicable to newbuilding)
  10. Builder's Certificate/Shipbuilding Contract (for newbuilding only and if no MOA/Deed of Sale is submitted)
  11. Cerification from the classification society that the ship was constructed in accordance with the standard/rules and regulations of the classification society (for new building only)
  12. Clearance needed for Importation of Fishing Vessels (for fishing vessels only)
  13. Notarized Undertaking that the ship is not in the Philippine territory, its intended port of entry, estimated time of arrival in the Philippines and the port of origin, and schedule of actual physical inspection of imported ship
  14. International Tonnage Certificate (ITC)
  15. National Single Window (NSW)

Bureau of Internal Revenue

  1. Issuance of Authority to Acquire Boat Thru Importation/Outright Purchase (Such as Jetski, Speed Boat, Pleasure Boat, Etc.)
  2. Letter of application;
  3. Invoice or Packing List;
  4. Bill of Lading (if available);
  5. Picture of the boat and specifications;
  6. Identification Card or Passport/DTI Registration Certificate/SEC Registration Certificate, Articles of Incorporation & By-Laws of the Importer/Buyer;
  7. Notarized Sworn Statement from the Importer/Buyer as to the utilization of the boat (for personal or commercial use);
  8. Estimated date of arrival in the Philippines, Port of Entry;
  9. Notarized Power of Attorney or Resolution of the company's Board of Directors, certified by the Board Secretary, authorizing the filing of the application and designating the Officials/authorized representatives to represent the applicant-company;
  10. Registration with the National Single Window (NSW) and proof that the documents were uploaded


Bureau of Internal Revenue

  1. Importer/Broker will login to and fill up and submit application for ATRIG thru NSW System
  2. Receiving Officer checks the completeness of the basic documentary requirements. If found complete, RO receives the application thru NSW system, assigns Office Control Code and forward documents to concerned Processing Officer. If application is rejected/ hold, importer will be notified thru email that application was rejected or in pending state.
  3. Processing Officer (Revenue Officer) evaluates the submitted documentary requirements to determine whether or not the application requires any of the following:
    1. Conduct of ocular inspection;
    2. Resolution of technical/factual issue (for referral to the Laboratory Unit);
    3. Resolution of legal issues (for referral to the Law Division).
  4. Processing Officer prepares computation in excel format, prepares eATRIG and forward docket to Reviewing Officer.
  5. Reviewing Officer reviews eATRIG. Forward docket to Approving Officer, if found in order. Otherwise, return docket to Processing Officer.
  6. Approving Officer (Approve 1 & 2) reviews and approves eATRIG, if found in order, authorizes the transaction and electronically transmit eATRIG to BOC . Otherwise, return docket to Reviewing Officer

Maritime Industry Authority

  1. Screening
  2. Payment
  3. Filing of the Application with MARINA Central Unit
  4. Receiving of Application at SD (From CRU Staff and at the D-tracks System)
  5. Recording of Application in SD Logbook
  6. Assignment of Application to the Evaluator
  7. Evaluation of Application for Encoding of particulars / Preparation of EB
  8. Review of the EB, Recommending Approval / Disapproval of Application, For initial of the OIC-SD


Import Status


For Exports

Regulating Agencies

No Regulating Agencies



No Related NTMs

Tariff Schedules

Visit the Philippine Tariff Commission (TC) through its Philippine Tariff Finder (PTF).