Bureau of Customs
The Bureau of Customs (BOC) issued Customs Memorandum Circular (CMC) No. 113-2025, dated 02 June 2025, to implement Revenue Regulations (RR) No. 09-2025, pursuant to Section 295 (D) of the Tax Code, as amended by Section 18 of Republic Act No. 12066.
The Circular clarifies that sales of goods and services to domestic market enterprises or non-Registered Business Enterprises (RBEs) are now considered “local sales,” for Value Added Tax (VAT) purposes, under the jurisdiction of the Bureau of Internal Revenue (BIR), and not the BOC.
The BOC shall allow the release of goods locally sold by RBEs upon presentation of BIR Form No. 0605, which appears to be valid on its face and is not visibly counterfeit. Thereafter, the concerned BOC Officer shall forward, via electronic mail, the submitted form to BIR with the corresponding invoice, and any other relevant supporting documents for the conduct of post-verification checks and post-audit.
However, the concerned BOC Officers must still collect the appropriate duties, applicable taxes other than VAT, and other fees and/or charges on the imported raw materials sold or as component of the finished product, whose collection were suspended at the time of importation by the RBE, upon appropriate goods declaration by the RBEs.
Here is the link to the full text of the issuance: CMC No. 113-2025.