Republic of the Philippines

DEPARTMENT OF FINANCE
Roxas Boulevard, Manila

DOF-RO-PR-001-FR-91 REV. 0 For DOF use only

APPLICATION FOR TAX AND / OR DUTY EXEMPTION Trace No.: ______________
Date Filed: ______________
ON IMPORTATIONS Records Officer: ______________
(To be submitted in Triplicate)
DOWNLOADABLE FORM

1. Consignee’s Details

Applicant : _____________________________________________________________________
Address : _____________________________________________________________________
TIN : ______________________________ Email : ______________________________
Tel. No. : ______________________________ Fax No.: ______________________________
Authorized representative (if applicable): ___________________________ Tel No.: _____________

2. Contact Person

Name : _______________________________ Position: _____________________________

Company : _____________________________________________________________________
Address : _____________________________________________________________________
Email : _______________________________ Tel./Fax No.: __________________________
___________________________
3. Details of Shipment and Legal Basis

Legal Basis : _______________________________________________________________

Port of Discharge : _______________________________________________________________
Details of Shipment : _______________________________________________________________

AWB/BL NO. & DESCRIPTION QTY-PACKAGE INVOICE NO. & CURRENCY

DATE (as described in DATE VALUE
Invoice)

(continue on separate sheet if necessary)

4. Certification

To the Secretary of Finance or his authorized representative:

I hereby certify that the information and enclosure/s being submitted are true, correct, and related to the subject
goods under application.

I further consent to the collection of the relevant personal data required under the application with the
understanding that the Revenue Office will respect my rights under R.A. 10173 or the Data Privacy Act of 2012.

I understand that this application filed does not mean automatic approval as the same is still for evaluation,
review, and approval by authorities.

___________________________
Signature over Printed Name
Date: ______________________

Notes on the Completion of Form 91

The following explanatory notes provide specific guidance on the completion of DOF-RO Form 91. Please read them
carefully before completing your application.

Box 1. Applicant’s Details (register to use TES-Lite)

For these purposes, an applicant means an importer who is applying for tax and/or duty exemption on imported
goods which requires to use DOF Tax Exemption System (TES-Lite). All required information should be provided.
The name of the authorized representative (e.g. agent/broker) should be indicated, if applicable. A written
authorization bearing the signatures of the applicant and authorized representative should also be submitted (see
attached).

Box 2. Contact Person

At any time during the evaluation of the application, the Department may require clarification or additional information
from the applicant. He/she may designate a contact person with access to technical information about the shipment.
Details in the TES-Lite will be presumed correct. Obligation to update is with the applicant.

Box 3. Details of Shipment/Legal Basis

The description of the shipment should be sufficient for easy identification. Applicant may include information about
the product specification, function, intended use, packaging, and other pertinent information indicated in the
import/export documents. The application will be evaluated based on your declared legal basis.

Box 4. Certification
By printing his/her name and affixing his/her signature, the applicant certifies that all information and enclosure(s)
being submitted are true and correct.

Box 5. Enclosures/Checklist Submitted

Any shipping documents, brochures, pictures, permit/s or other documents available, which may assist in
determining the correct details of the shipment, should be submitted. Enclosures when applicable, should be properly
executed signed by appropriate signatory on each page. Select appropriate checklist for the legal basis being applied
for and check off all enclosures provided/submitted.

Box 6. Manner of Submission

The completed/duly filled-up DOF-RO Form 91 must be submitted personally at the Revenue Office. You may email
in advance at [email protected] for expedience of processing. Note that the hard copy duly signed will still
be required along with enclosures.
5. Enclosures Coffins or urns containing human remain, bones, or ashes,
used personal and household effects (note merchandise) of the
General Requirements deceased person, except vehicles
Notarized Affidavit of End-Use / Ownership Death Certificate
Signed and Dated Import Bill of Lading / AWB / Postal Original Passport
Registry Importation of used household goods and personal effects and
Authorization Letter one used motor vehicle
Import Invoice / Packing List DFA Favorable Recommendation
Recall Order
Others Certificate of Emoluments
Authorization for Early Shipment (if applicable)
Photocopy of Passport
Special Permits for Regulated Goods Importation of machinery, equipment, materials, and spare
DENR Clearance parts
DENR – ERDB Clearance Certificate of Registration with Annexes / Terms and
FDA Clearance Conditions
NFA Clearance BOI Certificate of Authority
NTC Clearance Original Form DOF No. 1
OMB Clearance DOE Certificate of Recommendation
PNP Clearance Bank Transaction (Mode of Importation / LC, DA, PO)
Importation of professional instruments and implements, tools,
of trade, occupation or employment, wearing apparel, domestic
Additional Enclosures (Mabuhay Lane) animals, and personal effects
Original Passport (local and foreign)
Importation of goods which will be used exclusively, directly, Oath of Allegiance and Identification Certificate
and actually for educational purposes Marriage Contract (if applicable)
DepEd Favorable Recommendation Contract / Certificate of Employment (if applicable)
CHED Favorable Recommendation Birth Certificate
Amended Articles of Incorporation
Importation of printing or publication of books and any
By-Laws
newspaper, magazine, review, or bulletin
Government Recognition
NBDB Certificate of Registration
Deed of Donation (if donation)
Deed of Acceptance (if donation)
Mechanical Permit (if applicable) Additional Enclosures (Customs and Tariff Division)
Building Permit (if applicable)
Elevator Shaft Plan (if applicable) Goods brought into the Philippines for repair, processing, or
Building Plan (if applicable) reconditioning to be re-exported upon completion
Other Documents (if applicable) Contract / Agreement (repair, processing, or
reconditioning)
Goods and motor vehicle used exclusively by the Asian
Development Bank, its officers, and staff Medals / badges / or small articles bestowed as trophies or
DFA Favorable Recommendation prizes for honorary distinction
Document showing that goods were bestowed or
Importation of educational, scientific, and cultural materials trophies or received / accepted as Honorary Distinction
NBDB Certificate of Registration
UNESCO Favorable Recommendation Goods used exclusively for public entertainment and for display
in public expositions, or for exhibition or competition for prizes,
Importation of capital equipment, spare parts, and accessories and devices for projecting pictures and parts and
Certificate of Registration with Annexes / Terms and appurtenances thereof
Conditions Certificate of Venue & Date from Owner of the place of
BOI Certificate of Authority exhibit
Original DOF Form No. 1 Authorization from Exhibitor if consigned to broker /
Bank Transaction (Mode of Importation / LC, DA, PO) forwarder
Importation of machinery, equipment, and spare parts Goods brought by foreign film producers directly and
Original Endorsement from BOI exclusively used for making or recording motion picture films
Importation of supplies and spare parts on location in the Philippines
Application from BOI Certificate of Venue
Boat Note Brochure (as needed)
BOI Favorable Recommendation
Certificate of Qualification for Tax Exemption Photographic and cinematographic films, underdeveloped,
Import Entry exposed outside the Philippines by resident Filipino citizens or
by producing companies of Philippine registry
Importation of breeding stocks and genetic materials Certificate of Venue
Certificate of Registration with Annexes / Terms and Brochure (as needed)
Conditions
BOI Certificate of Authority Samples of the kind in such quantity and such dimension or
Original DOF Form No. 1 construction as to render them unsaleable or of no commercial
Bank Transaction (Mode of Importation / LC, DA, PO) value; models not adopted for practical use; samples of
medicines
Importation of household goods and personal effects DOF Prior Approval
PRA Favorable Recommendation Certification from DOH (if medicine)
Original Passport or Photocopy Duly Authenticated by
PRA Commercial samples
DOF Prior Approval
Importation of machinery, equipment, spare parts, and all
Certificate of Venue & Date from Owner / Administrator
materials required for petroleum operations
of the place of demo / testing
DOE Favorable Recommendation
Contract between DOE and Contractors (new
Aircraft, equipment and machinery, spare parts, commissary
applicant)
and catering supplies, aviation gas, fuel and oil, whether crude
Importation of household goods and personal effects or refined except when directly or indirectly used for domestic
Original Passport operations
Contract or Certificate of Employment / Proof of Certificate of Non-Local Availability from CAAP for duty
Residency exemption purposes
Philippine goods previously exported from the Philippines and Boy Scout and Girl Scout of the Philippines
returned without having been advanced in value or improved in Authenticated Deed of Donation and Acceptance
condition by any process or manufacturing or other means
Certificate of Identification / Inspection / Loading / Civil Aviation Authority of the Philippines (CAAP)
Export Bill of Lading / AWB / Export Invoice and BOI Certification
Packing List / Export Declaration
Certificate from Foreign Principal / Buyer as to Reason Clean Water Act
of Rejection (when applicable) DENR Endorsement
OSS Certification of Non-Availment of Duty Drawback if Authenticated Deed of Donation and Acceptance
Export Oriented (non-exhibit goods) Cooperative Development Authority (CDA)
CDA Certification
Mining Equipment
BOI Certification
Certificate from Department of Agriculture / Department
Articles of Cooperation and By-Laws
of Natural Resources as to Purpose of Importation
Latest Audited Financial Statements
Certificate of Non-Availability
Donation / Importation Endorsed by NEDA
Spare parts of vessels or aircraft of foreign registry engaged in NEDA Recommendation
foreign trade Authenticated Deed of Donation and Acceptance for
Certificate of Foreign Registry Donations to NGOs or Hospitals / Certification from
Goods exported from the Philippines for repair, processing, or POPCOM for Importation of Family Planning Materials
reconditioning without having been advanced in value Dual Tech Training System
Export Bill of Lading / AWB Endorsement from TESDA
Export Invoice / Packing List Certification from DTI – BOI that the imported articles
Export Declaration are not locally available
Certificate of Identification / Inspection Copy of Charter / SEC Registration
Proof of Payment on Original Importation
Electric Cooperative
Sale, importation, or lease of passenger or cargo vessels and
NEA Certification
aircraft, including engine, equipment, and spare parts thereof
BOI Certification
for domestic or international transport operations
SEC Registration International Organization for Migration (IOM)
MARINA Certification (if vessel) / CAB Certification Letter Request from IOM
(authority to acquire, CPCN & AOC) (if aircraft) DFA Recommendation
BIR Registration
Latest Financial Statement (for aircraft) Labor Organizations
Letter Request from the President of the Labor
R.A. 7229 Organization or Duly Authorized Representative
National Telecommunications Commission (NTC) DOLE Recommendation
Import Permit Authenticated Deed of Donation and Acceptance

Tourism Act of 2009 LGU Clean Water Act

TIEZA Indorsement and Import Permit DENR Endorsement
BOI Certificate of Authority (in case of importation of BIS Authority
transportation & accompanying of spare parts)
Magna Carta for Disabled Persons
National Commission for Disabled Persons (NCDA)
Letter Request to the Secretary of Finance
Additional Enclosures (Internal Revenue Division)
Authenticated Deed of Donation and Acceptance (duly
notarized)
Armed Forces of the Philippines (AFP)
Certification from the DTI – BOI that the imported
Notarized Affidavit Stating that the Shipment is under
articles are not locally available
the AFP Modernization Program
NTC Certification if the Shipment is a Communication National Grid Corporation of the Philippines (NGCP)
Equipment Pictures / Technical Description
CAAP Certification if Shipment is Aircraft / Parts NTC Certification if the Shipment is a Communication
Equipment
Asian Center for Biodiversity
DFA Recommendation National Historical Commission (NHC)
Deed of Donation and Acceptance
Australian Visiting Forces
Letter Request / Note Verbale by the Australian NBN PTV 4
Embassy NTC Clearance
Recommendation from the Department BIS Authority

Broadcasting Corporation (if with authority to import) NCCA

Pro-Forma Invoice BOI Certification of Local Non-Availability
Broadcast / Cablecast Contract between PIA and the
Corporation Philippines Sports Commission
NTC Import Authority Certified from the Commission that the imported
NEDA Certification articles are of international standard among others
BOC & KBP / PIA Certification of Airtime Credit Certification from the DTI – BOI that the imported
articles are not locally available
Philippine Postal Corporation Deed of Donation and Deed of Acceptance
BOI Certification
Revenue Taxes from Foreign Donation
Philippines Red Cross Other documentary requirements under DOF – BOM
Deed of Donation and Acceptance Joint Circular No. 1 shall be submitted to the BOC
SEARCA
Ramon Magsaysay Award Foundation Deed of Donation and Acceptance
Deed of Donation and Acceptance

Relief Organization Endorsed by DSWD SEAMO - INNOTECH

DSWD Recommendation Letter Request from SEAMO - INNOTECH
Authenticated Deed of Donation or Acceptance DFA and / or DepEd Recommendation
Solid Waste Management Act US Visiting Forces
Authenticated Deed of Donation or Acceptance Letter Request / Note Verbale from the US Embassy
DENR Endorsement Recommendation from the Department
State Colleges US VOLAG
Resolution from the Board of Regents and / or Letter Request from US VOLAG Agencies
Certification from the State Universities / Colleges DFA Recommendation
President that Acquisition was Authorized by the Board
of Regents
UNICEF
Letter Request from UNICEF
DFA Recommendation

Note:
Average Process Time (Regular):
7 working days from submission of complete documents
Schedule of Payment:

VALUE OF IMPORTATION FILING FEE

P 100,000.00 and below P 200.00

From P 100,000.00 to P 400,000.00 P 400.00
From P 400,000.00 to P 700,000.00 P 600.00
From P 700,000.00 to P 1,000,000.00 P 800.00
From P 1,000,000.00 P 1,000.00

Note:
Average Process Time:
24-working hours from submission of complete documents