Commodity

Commodity Details

For Imports

Regulating Agencies

Legal Basis

• FPA IRR No. 1, Series 1977 – FPA IRR No. 1, Series 1977 FPA Rules And Regulations Governing The Importation, Manufacture, Formulation, Repacking, Distribution, Delivery, Sale, Storage And Use Of Pesticides
• Revenue Memorandum Order (RMO) 14-2014 – Revenue Memorandum Order (RMO) 14-2014 Guidelines and Procedures for the Processing and Issuance of An Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax Purposes
• Presidential Decree No. 1144 dated May 30, 1977 – Presidential Decree No. 1144 dated May 30, 1977 Creating the Fertilizer and Pesticide Authority and Abolishing the Fertilizer Industry Authority
• Republic Act No. 7716 – Republic Act No. 7716 'An Act Restructing The Value Added Tax (VAT) System, Widening Its Tax Base And Enhanching Its Administration, And For These Purposes Amending And Repealing The Relevant Provisions Of The National Internal Revenue Code, As Amended, And For Other Purposes'

Permits, Clearances, Certifications

• Electronic Authority to Release Imported Goods (E-ATRIG)
• VAT Exemption Certificate

Requirements & Procedures

Documentary Requirements

Bureau of Internal Revenue

1. Bill of Lading
2. Packing List
3. Commercial Invoice
4. Import Entry and Internal Revenue Declaration

Fertilizer and Pesticide Authority

The following are no longer under the purview of this authority as per FPA Memorandum Circular No. 10 Series of 2023:

1. Pesticides and chemicals intended for industrial and household use
2. Urban pest control products
3. Veterinary medicine and products directly applied to animals

LIST OF REQUIREMENTS

1. Duly accomplished online Application Form

Accomplish the form and upload the supporting documents through the FPA Trade System at https://fpa.intercommerce.com.ph/

2. For:
   1. Corporation/Partnership – SEC registration and Articles of Incorporation [activities on "fertilizer" must be explicitly specified on Purpose]
   2. Cooperative - Copy of CDA Registration
   3. Single Proprietorship – certificate of business name registration with DTI
3. Company Profile, including officers, office and establishment location map with geotagged photos
4. Notarized Certificate of Capitalization - for DTI and CDA-registered companies only (New)

Audited Financial Statements & Income Tax Return from the previous year (DTI & CDA-Renewal)/(SEC-New/Renewal)

5. BOC Registration Certificate
6. Distributorship Agreement/Certificate from the Manufacturer/Supplier
7. Recommendation from the FPA Field Officer on the area of coverage
8. Risk Appraisal Checklist for Warehouse/Store [FPA-FOCU-F09]
9. Warehouse Registration Certificate
10. Special Power of Attorney (DTI) / Board Resolution (SEC & CDA) / Secretary’s Certificate (SEC & CDA) and Company Identification Card- for applicants represented by its authorized representative
11. Filing Fee and License Fee based on capitalization (New) and Equity/ Capital Deficiency (Renewal)

License Fee

1. Over P5M capitalization - 1st activity is P8,400 and succeeding activity is P4,800
2. Over P1M to P5M capitalization - 1st activity is P5,400 and succeeding activity is P3,600
3. Over P500T to P1M capitalization - 1st activity is P3,600 and succeeding activity is P1,800
4. P500T and below capitalization - 1st activity is P1,800 and succeeding activity is P850

Filing Fee

1. Manufacturer, Processor, Formulator, Repacker, Institutional User, Bulk Handler, Bulk Blender - P3,600
2. Importer, Distributor, Exporter, Indentor, Importer-End-User - P1,800

Note:

1. Applicant must register the product
2. Processing of License shall only commence upon submission of complete requirements
3. Renewal should be done within three (3) months before the expiry date

Turnaround time: 7 working days

Validity of Registration: 1 year

Procedures

Bureau of Internal Revenue

1. Importer/Broker will login to www.nsw.gov.ph 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

Fertilizer and Pesticide Authority

Steps in the Processing of VAT Exemption Clearance (VEC) for Importation of Fertilizer

1. Ensure that the product being applied for VAT exemption is duly registered with the FPA. This can be verified from the List of Registered Fertilizer Products through FPA website.
2. The importer must be a licensed fertilizer importer/importer end-user. This can also be a verified from the List of Fertilizer Handlers through FPA website. (https://fpa.da.gov.ph/resources/reports/registered-products/)
3. NSW application form and other supporting/shipping document must be emailed to fpa.frd.vat@gmail.com for proper evaluation of application. The following shipping documents are as attachments:
   1. Bill of Lading
   2. Commercial Invoice
   3. Packing List
   4. Certificate of Product Registration (CPR) & License to Operate (LTO)
   5. Laboratory analysis of sample taken from the country of origin prior to its shipment to the Philippines. This must be conducted by SGS or any independent laboratory from the country of origin and neither the Importer must not be affiliated nor connected the Laboratory company. For ease of reference and traceability, the test report should include any of the following as additional details: Bill of Lading No., Invoice No. or Batch/Lot Number of the product to be shipped.
   6. For potassium nitrate, nitrate-containing fertilizer product and other explosive ingredients, the following additional documents must also be submitted:
      1. Permit/Clearance issued by the Philippines National Police- Firearms and Explosive Office/ PNP-FEO; and,
      2. Disposition report of the previous shipment stating the names of customers and quantity sold,
4. If all the above-listed documents have been submitted, then the VEC will be prepared.
5. Per Administrative Order No. 13 (as signed by Sec. Edgardo J. Angara, effective May 16, 2000, the processing fee for VEC is six hundred pesos (P600.00).
6. The Turnaround time for VEC Application is four (4) working days.

PROCEDURES

Fertilizer and Pesticide Authority

1. Importer/Broker will login to www.nsw.gov.ph, fill up and submit application for VAT Exemption Clearance (VEC) through NSW System.
2. Receiving Officer (RO) 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.
4. Processing Officer prepares computation in excel format, prepares VEC and forward docket to Reviewing Officer.
5. Reviewing Officer reviews VEC. Forward docket to Approving Officer, if found in order. Otherwise, return docket to Processing Officer.
6. Approving Officer (Authorize 1 & 2) reviews and approves VEC, if found in order, authorizes the transaction and electronically transmit VEC. Otherwise, return docket to Reviewing Officer.

NTMs

1. BIR – Authority to Release Imported Goods (ATRIG)
2. BIR – Inspection Requirement
3. FPA – FPA License
4. FPA – Product Registration
5. FPA – Certificate Authorizing Importation of Pesticides (CAIP)

Import Status

Regulated

For Exports

Regulating Agencies


• FPA Bldg, B.A.I Compound Visayas Ave, Diliman, Quezon City, Metro Manila
• 8426-1572
• None
• fpa.oedgeneralinfo@gmail.com, fpa.oed@gmail.com, fpacentral77@gmail.com
• http://fpa.da.gov.ph

Status

The export of this commodity is currently regulated. Please contact the regulating agency above for export requirements and procedures.

NTMs

1. BAFS – Export permit for organic products
2. FPA – FPA License
3. FPA – Export Permit
4. FPA – Product Registration

NTM Notes

BAFS for Organic Fertilizers, FPA for Inorganic fertilizers

Tariff Schedules

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

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