BIR Importer’s Clearance Certificate is a certificate issued by the BIR to individual and non-individual importers. BIR ICC is a requirement in the importer’s application as Accredited Importer with the Bureau of Customs. Both accreditation from BIR and BOC are needed before an importer can legitimately import products from abroad to Philippines. The objective of issuing BIR ICC is to protect the interest of the public by ensuring that they are dealing with the legitimate importers. All importers are required to apply for the BIR Importer’s Clearance Certificate prior to importing goods or products into the Philippines unless exempted by law. BIR ICC shall be filed with the Account Receivable Monitoring Division (ARMD) at the BIR National Office.
The following are the required documents to be submitted in applying for BIR ICC:
For Individuals:
- Duly accomplished and notarized applications form;
- Valid National Bureau of Investigation (NBI) Clearance;
- Certified True Copy of Latest Mayor’s Business Permit;
- Proof of ownership/lawful occupancy of principal place/head office of business, i.e. photocopy of latest utility bills (electric, water or fixed telephone line);
- Delinquency Verification issued by the concerned LTS or National/Regional Offices with a validity period of one (1) month from the date of issue.
The Delinquency Verification shall be issued by the concerned BIR Offices within twenty-four from filing of the application by the taxpayer;
- Notarized Certificate of Authority authorizing the designated representative to file the application for BIR ICC which shall contain the specimen signature of the said representative, with photocopies of valid government-issued identification cards of both the representative and the individual taxpayer-applicant.
For Non-Individuals/Corporations:
- Duly accomplished and notarized applications form;
- Certified True Copy of Latest Mayor’s Business Permit;
- Proof of ownership/lawful occupancy of principal place/head office of business, i.e. photocopy of latest utility bills (electric, water or fixed telephone line);
- Delinquency Verification issued by the concerned LTS or National/Regional Offices with a validity period of one (1) month from the date of issued.
The Delinquency Verification shall be issued by the concerned BIR Offices within twenty-four (24) hours from filing of the application by the taxpayer;
Certificate of Good Standing issued by Securities and Exchange Commission/Cooperative Development Authority/ National Electrification Administration;
- Original copy of Secretary’s Certificate certifying that a Board Resolution was passed authorizing a responsible officer to sign application form together with his specimen signature, picture and photocopy of valid government-issued Identification Card.
The required documents must be fastened in a folder with label and filed sequentially based on the Checklist.
The following are the authorized person to apply for the said certificate:
- For Individual – the individual applicant himself/herself
- For Partnership – Any of the partners
- For Corporation/Cooperative – Any of the key officers/Board members (e.g., President, Chief Executive Officer, Chief Operating Officer, Executive Vice President, Treasurer, Vice President, General Manager, as indicated in the latest General Information Sheet filed with the SEC authorized by the Board, as evidenced by a Board of Resolution duly certified by the Corporate Secretary.
- For Branch of a Foreign Corporation – Country Manager/ Country Director Country Representative
The Importer’s Clearance Certificate (ICC) shall be processed and released within five (5) working days from the submission of the complete documents. However, applicants must satisfy the following criteria before the issuance of the ICC:
- Paid BIR Form 0605 – Annual Registration Fee, with bookkeeping and invoicing requirements, and annual submission requirements
- No valid open “stop-filer” cases
- Electronic Filing and Payment System (eFPS) Registered
- No delinquent Account
- Not tagged as a “Cannot be located” taxpayer
Reference: Revenue Memorandum Order no. 56-2016