Before paying for a first 1688 resale order, identify the Philippine importer, choose the regular or NRI route, and prepare the current AMO application and CPRS evidence.
Before paying for a first 1688 stock order for the Philippines, name the person or business that will legally import it and confirm its Bureau of Customs registration route. A supplier ready to ship and a forwarder offering a price do not settle that responsibility.
This guide helps a small reseller settle the importer and application route before the first commercial payment. Policy checked: 2 November 2026.
Put the real importer’s name against the 1688 order
Decide whether your own registered business will import, or whether an identified Philippine business will genuinely purchase/import the goods under an agreed arrangement. Record its legal name, tax identity, responsible signatory and the party authorized to handle the customs application. A China buying agent or licensed customs broker does not automatically become the importer by helping you.
If another company will import, document its real legal role and responsibility for declarations and tax records. Do not borrow an identity or misstate the business. The customs-responsibility guide explains why purchasing, transport and declaring roles need separate agreement.
Keep the quote’s buyer and planned goods details accurate while establishing the importer. Before making a payment you cannot readily recover, check the supplier and the agreed cancellation or postponement terms.
Choose between regular accreditation and a genuine one-time route
BOC’s current importer category separates new regular applications, renewals and automatic renewals. A new business should start with NEW, rather than a renewal form belonging to an established importer.
Under CAO 01-2026, regular importer accreditation is valid for three years, unless suspended, revoked or cancelled. BOC confirmed implementation in April 2026. Use the current application, which still requires undertakings about annual reporting and business changes; three-year validity does not remove them.
Non-Regular Importer, or NRI, is a separate one-time, nonrenewable approval. It is not a repeatable route for shop restocking. CMO 46-2019 says subsequent imports within 365 days of NRI registration require regular accreditation. The current NRI application requirements also require a truthful undertaking about the only importation and no previous import in the last 365 days.
Tell AMO—BOC’s Accounts Management Office—your import history and restocking plans. If the undertaking is not true, ask which route applies. A first 1688 purchase does not automatically qualify. NRI applications also require shipment documents. Before paying, agree who will supply them and when filing can occur; do not invent transport references that do not yet exist.
Build the applicant file from the current NEW checklist
Open the three-year NEW regular-importer checklist and use its attached form for your actual entity: sole proprietorship, corporation, partnership or cooperative. Use the current checklist alongside the form; an older PDF found through a general forms page can contain different requirements.
For a first application, resolve these applicant questions before collecting a generic invoice bundle:
- Identity and authority: which registered business is applying, who signs, and what document authorizes that person? The list distinguishes a proprietor’s affidavit from corporate or partnership authority.
- Business and tax records: the relevant DTI/SEC/CDA registration and BIR Form 2303 must belong to that applicant.
- Actual premises: the list asks for office details, lawful occupancy evidence and geotagged photographs with address, coordinates and date/time. Warehouse/storage information is requested where applicable. Do not invent premises to fill a blank.
- Capacity and applicable history: prepare the required financial evidence; past tax returns are listed “if applicable.” A newly formed business should ask how that qualification applies, rather than inventing three years of returns.
- Planned imports: keep the requested list of importables with pictures aligned with the real 1688 stock you intend to buy.
Before filing, check the complete current list, including identities, clearances and representative authority.
Keep the CPRS record, application and approval separate
CPRS is BOC’s client profile system. For a new regular application, the current checklist requests a printed company CPRS profile and updated STORED notification unless AMO or its equivalent dispenses with them. It explicitly says that notarization of this CPRS document is not required. The main application and its undertaking still need notarization.
The NRI checklist differs: it requests a notarized CPRS application printout with the STORED email. Do not apply one route’s notarization rule to the other.
Confirm the current CPRS preparation route with AMO or the appointed customs professional. Match the applicant’s name, tax details and contacts. The STORED email alone is neither an accreditation certificate nor permission to dispatch.
The NEW checklist identifies the portal topic AMO Document Submission / Importer (3-Year Validity - New). Follow the Customer Care Portal instructions, retain the ticket number and answer any deficiency request. The current checklist also requires physical hard copies, so an online upload does not by itself complete the required submission. Confirm current delivery instructions with AMO.
PHP 50,000 and PHP 10,000 answer different questions
CAO 02-2021 puts commercial goods below PHP 50,000 FOB/FCA in the informal-entry category. That is a declaration route, not a grant of importer accreditation. A small resale batch is still commercial goods.
The separate de minimis duty-and-tax threshold is FOB/FCA not exceeding PHP 10,000. It establishes neither product permission nor registration eligibility. Do not split documents or mislabel resale stock as personal gifts.
For taxable goods, duty depends on classification, origin and supported preferences. Import VAT is generally 12% on BOC’s customs-duty value plus duties, excise where applicable and other includible charges, as the official 2026 BOI guide explains. Eligible de minimis goods are not charged that import VAT merely because the general rate exists; processing and service fees may still arise. Registration does not fix the final tax bill.
Give the supplier a dispatch condition it can follow
Record the importer and route before payment. Before dispatch, add the required approval evidence to the same record:
| Decision | Evidence to retain |
|---|---|
| Who imports | Actual legal entity and authorized signatory |
| Which route | Regular/NRI choice, truthful history and AMO clarification where needed |
| What is approved | Issued registration/accreditation evidence and any unresolved conditions |
| Who declares | Named broker/representative and agreed authority |
| What may ship | Actual stock and separately confirmed product permissions |
Accreditation does not authorize every product. Check the goods through the Philippine National Trade Repository before committing to regulated stock. Wireless equipment, compulsory-certified electrical goods and FDA-controlled products need their own assessment. Commercial used clothing is a separate prohibited-import issue; do not mix it into an ordinary-new-stock plan.
YDA Express may assist with China purchasing and available order, warehouse or transport records within the agreed service. It cannot issue BOC accreditation or promise to act as your Philippine importer. Use the buying-agent quotation checklist to record that service boundary.
If the importer or application route is unresolved, defer the commercial payment. If an order already exists, ask the supplier and warehouse to defer dispatch under the agreed terms. Recheck the current AMO requirements, product rules, taxes and carrier conditions before the goods leave China.
The cover is an AI-generated concept illustration, not a photograph of a customer shipment.
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