The Bureau of Customs (BoC) of the Philippines has introduced new regulations governing customs procedures for cross-border e-commerce transactions. Under the new directive, all stakeholders—including e-commerce operators, digital platform providers, e-retailers, value-added service providers, logistics firms, and customs brokers—must obtain accreditation for conducting such transactions.
To streamline the customs clearance process for cross-border e-commerce shipments, the BoC plans to implement an E-Commerce Processing System (EPS). These new regulations aim to establish a standardized framework for managing the customs clearance of cross-border e-commerce goods.
This initiative aligns with guidelines set by the World Customs Organization (WCO) and the World Trade Organization (WTO) Trade Facilitation Agreement. The directive was signed by Philippine Finance Secretary Ralph Recto on January 28, 2025, following an earlier endorsement by Customs Commissioner Bienvenido Rubio on December 11, 2024. The policy has also been published online for public access.
Standardized Customs Procedures for E-Commerce Shipments
The BoC announced that it will introduce a uniform customs clearance process for cross-border e-commerce goods purchased through online platforms and business-to-consumer (B2C) e-retail websites. According to the BoC, this measure will ensure the proper collection of duties, taxes, and other fees on e-commerce shipments, preventing revenue losses.
Accreditation Requirement for Cross-Border E-Commerce Stakeholders
The new system mandates that all parties involved in the e-commerce supply chain—such as digital platform providers, e-retailers, value-added service providers, logistics firms, and customs brokers—must obtain accreditation from the BoC to engage in e-commerce transactions.
To facilitate this, the Bureau will establish guidelines, procedures, and conditions for accreditation. Only accredited stakeholders will be permitted to use the newly developed E-Commerce Processing System (EPS).
The EPS will provide a streamlined and specialized platform for handling the classification, declaration, customs clearance, and delivery of cross-border e-commerce shipments. These shipments will be categorized into three groups:
- Category 2: Low-value goods exempt from customs duties
- Category 3: Low-value goods subject to customs duties
- Category 4: High-value goods
Until the full implementation of the EPS, the BoC may engage third-party solution providers to facilitate the transition.
Additionally, the Bureau will explore the possibility of implementing Authorized Economic Operator (AEO) programs and mutual recognition agreements for cross-border e-commerce. The role of intermediaries in this process will also be assessed, ensuring that small and medium-sized enterprises (SMEs) and individual entrepreneurs can fully leverage the opportunities presented by cross-border e-commerce.
