BOC adopts DOF’s digital tax exemption system

• The Bureau of Customs is adopting the Department of Finance’s Enhanced Tax Exemption System Lite, a digital platform that facilitates the online filing, validation, and confirmation of tax and duty exemption applications

• The adoption is to “better serve the public and streamline customs operations”

• Customs Memorandum Order No. 07-2025 prescribes the procedures for the implementation and use of e-TES^LITE

• BOC’s Management Information Systems and Technology Group will issue a memorandum prescribing the schedule of nationwide implementation of the e-TES^LITE

• All concerned personnel will undergo training before getting system access

The Bureau of Customs (BOC) is adopting the Department of Finance’s (DOF) Enhanced Tax Exemption System Lite (e-TES^LITE), a digital platform that facilitates the online filing, validation, and confirmation of tax and duty exemption applications.

The adoption is to “better serve the public and streamline customs operations,” BOC said in Customs Memorandum Order (CMO) No. 07-2025, which prescribes the procedures for the implementation and use of e-TES^LITE  by concerned offices of BOC.

The system is a database management system developed by DOF’s Revenue Office (RO) for the electronic processing of tax and duty exemption applications.

It will also enable online monitoring of the status of tax exemption indorsements (TEIs) from approval to utilization at the port concerned.

A TEI is a duly-signed DOF endorsement evidencing exemption from the payment of taxes and/or duties for a particular shipment and authorizing BOC to release the goods in accordance with pertinent customs laws, rules, and regulations.

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According to RO’s revised manual of operations in granting tax exemption on importations, importers, consignees, and representatives/customs brokers are required to complete a one-time registration process under the e-TES^LITE.  

Registrants must maintain only one account in the system to be able to transact with the RO, which is responsible for the processing of applications for exemption from payment of taxes and duties on importations.

BOC’s Management Information Systems and Technology Group, meanwhile, will issue a memorandum prescribing the schedule of nationwide implementation of the e-TES^LITE and will conduct training for all concerned personnel before recommending approval of their system access.

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