Payment of Freight Tax & Application of ICSC
Pursuant to Bureau of Internal Revenue Memorandum Order No. 43-2016 dated July 21, 2016, strictly requiring payment of freight taxes and the presentation of the International Carrier Special Certificate (ICSC) to the Bureau of Customs for all cargo loading in the Philippines prior to the issuance of the departure clearance. Rate of freight taxes due is based on gross freight declaration:
2. Vessel Charterer
3. Vessel Name
4. Vessel Particulars
5. Vessel Flag
6. Cargo / Quantity
7. Laydays
8. Loadport / Disport
9. Gross Freight Declaration (lumpsum)
If you have previous loading operations in the Philippines please let us know the port of loading and the name of the agent.
However, if you have not done any loading operations before, with the new guidelines being strictly implemented by Philippine Bureau of Internal Revenue (BIR) in applying for owners Tax Identification Number (TIN) for freight tax payment, the following documents below must be Apostillized by your Foreign Affairs Department;