Sending a laptop from a European office to a new hire in the Philippines means clearing it out of the EU, where its value sets the export formalities, and into a country where only importers registered with the Bureau of Customs can receive it. This guide is for EU-based teams equipping Filipino employees one device at a time, and covers both customs offices, the NTC check and the 12% VAT.
Estimated time: 2 to 3 hours for a first shipment, about 1 hour after that · Level: intermediate · Prerequisites: your company's EORI number, the employee's TIN, the device's model and serial number · Verified on: Philippine and EU regulations as of October 2026
Before you book: what to gather
A European sender needs one thing a US sender doesn't: an EORI number for the export declaration. On the Philippine side, the importer and the employee's TIN matter most. Collect everything below before booking, so neither customs office waits on missing information.
Your company's EORI number, used on customs declarations filed in the EU.
The employee's TIN (Tax Identification Number) and legal name, exactly as on a Philippine government ID.
Device details: brand, model, serial number, value and country of origin, from the purchase invoice.
The model's NTC reference: type approval or registration for that exact model.
A courier account that carries laptops with lithium batteries to the Philippines, and a decision on who pays VAT and fees.
Step 1: Settle the importer question with the Bureau of Customs
Before the laptop leaves Europe, decide who will be the importer in the Philippines. The Bureau of Customs (BOC) only lets accredited or registered importers clear goods, and a business laptop is well above the PHP 10,000 de minimis. Two routes work: the employee registers for a one-off import, or an Importer of Record clears for you.
The BOC's own guidance is that a person or company importing once within 365 days can register as a Non-Regular Importer under CMO 46-2019, while anyone importing regularly needs full accreditation (Bureau of Customs). Individuals register with their TIN and the air waybill (CPRS once-a-year importer rules).
Two limits shape the choice:
Entry type: goods for personal use under PHP 50,000 FOB can use informal entry, but anything above that goes through formal entry (BusinessWorld, CAO 02-2021). Many business laptops cross that line.
Frequency: a Non-Regular Importer who imports again within 365 days is reclassified as a regular importer and must be accredited (PortCalls). Plan replacements and second devices accordingly.
How to check it worked: the importer is named, registered with the BOC, and known to the carrier before pickup.
Step 2: Lock down the device before it leaves your office
Prepare the laptop so that it is useful the day it arrives and protected if it is lost or held in transit. That means enrolling it in your device management tool, encrypting the disk and removing anything that should not travel, before it goes into the box.
Enroll the device in your MDM so it can be locked or wiped remotely.
Turn on disk encryption (FileVault on macOS, BitLocker on Windows).
Remove local admin accounts, saved passwords and any data that is not needed on the employee's side.
Record the serial number: it goes on the invoice and customs may compare it with the device.
How to check it worked: the device shows as managed and encrypted in your MDM console, and the serial number is recorded.
Step 3: Check the model's NTC type approval
A European-market laptop has Wi-Fi and Bluetooth radios, and in the Philippines those make it a wireless data network device regulated by the National Telecommunications Commission. Confirm the exact model is type-approved or registered with the NTC before shipping, and keep the reference in the shipment file.
The NTC's circular on wireless data networks names WLAN- and Bluetooth-enabled portable computers, requires type approval or registration, and asks dealers importing them for a permit to import (NTC). Philippine customs often turns to the NTC for confirmation when a wireless device is in doubt (FGX). Look for the NTC reference on the device label or the manufacturer's regulatory page; if the model has none, ask the carrier or a broker before booking.
How to check it worked: the NTC reference is saved and sent to the carrier with the invoice.
Step 4: Clear the EU export side and write the invoice
On the EU side, the laptop's value decides the formalities. Express consignments up to EUR 1,000 that are not liable for export duty are deemed declared for export when presented at the customs office of exit. Above EUR 1,000, which covers most business laptops, a standard export declaration is needed.
Up to EUR 1,000: the carrier's transport document and invoice data act as the export declaration (European Commission).
Above EUR 1,000: a standard export declaration is filed, usually by the carrier or a customs broker, using your company's EORI number. Keep the MRN it generates.
The same commercial invoice serves both customs offices: exact description (brand, model, "laptop computer"), HS code 8471.30, serial number, real value, country of origin and purpose (company equipment for an employee, not for resale). Put the employee's TIN in the consignee details: it is required for BOC clearance (Deel).
VAT on the EU side. A supply of goods shipped outside the EU can be invoiced without VAT under Article 146 of the VAT Directive, provided the exit is proven (EUR-Lex, CJEU C-563/12). The electronic exit confirmation from the EU Export Control System is the main proof. Ask an EU reseller shipping straight to the Philippines for a VAT-exempt export invoice, and check internal transfers with your accountant.
How to check it worked: you hold a transport document (under EUR 1,000) or an export MRN, and an invoice carrying the TIN.
Step 5: Plan the 12% Philippine VAT
Laptops under HS 8471 generally enter the Philippines without customs duty, but 12% VAT is charged on the landed (CIF) value, with customs processing and documentary stamp fees on top (Deel). Customs converts the euro value into pesos, so budget a margin for exchange rates and carrier fees.
Prepaying VAT and fees (DDP) keeps the employee from paying tax on company equipment. Under DAP, the carrier collects them from the employee before delivery. If the employee is the registered importer, duties and taxes are debited from a bank account they enroll with an authorised agent bank (PortCalls), so agree on reimbursement before the parcel lands.
How to check it worked: the booking states who pays VAT and fees, and the budget is approved.
Step 6: Box the laptop for air transport with its battery declared
A laptop travels with its lithium-ion battery installed, which makes it a regulated item for air transport. Most business laptops use batteries of 100 Wh or less, which fall under the simplified rules for batteries contained in equipment. Pack it so it cannot move or switch on, and label it the way the carrier expects.
Under IATA Packing Instruction 967, Section II applies to lithium-ion batteries of 100 Wh or less contained in equipment (DHL guide, IATA DGR). In practice:
Switch the laptop off completely (not in sleep mode) and pack it with its charger.
Use a rigid box with cushioning on all sides, ideally the original packaging inside a second carton.
Declare the lithium battery when booking; the carrier adds the UN3481 handling mark and the statement required on the air waybill.
How to check it worked: the carrier has accepted the booking with the lithium battery declared.
Step 7: Follow the parcel through EU exit and Philippine clearance
An EU-to-Philippines shipment is checked twice: at the EU office of exit, then by the BOC on arrival in Manila, Cebu or Clark. Keep the export MRN or transport document ready for the first, and the importer registration, TIN and NTC reference for the second. Reply to carrier queries the same day.
Pack a plug adapter: a European charger has round Type C pins, while most Philippine sockets are built for the flat Type A and B plugs used in the US, at about 230 V (World Standards). Once delivered, ask the employee to power on the laptop and check it reports in your MDM, then file the invoice, air waybill, export proof and VAT receipt together: they support the VAT treatment in the EU and any later repair or return.
How to check it worked: the device is delivered, powered on and reporting in your MDM console.
Common mistakes on EU-to-Philippines shipments
Errors on this route split between the two borders. The EU side fails on missing identifiers and proof of exit; the Philippine side fails on the importer, the TIN and NTC status.
Mistake | Fix |
|---|---|
No EORI number on a laptop worth more than EUR 1,000 | Register for an EORI in your EU member state and give it to the carrier or broker |
No proof that the laptop left the EU | Keep the export MRN and exit confirmation, or the transport document for low-value consignments |
Nobody registered as importer with the BOC | Register the employee as a Non-Regular Importer, or appoint an Importer of Record |
TIN missing from the consignee details | Collect the TIN before booking and enter it on the air waybill |
A second device for the same employee within 365 days | Use an accredited importer for replacements |
Going further
Used and refurbished devices face extra checks in the Philippines: they can fall under RA 6969 and may need import permits (Deel). Send new equipment where you can.
At scale, exporting from Europe one device at a time, with an importer registration per employee, becomes slow. Teams hiring several people in the Philippines often move to local sourcing, which removes both customs steps. Fleet delivers IT equipment to employees in more than 150 countries, pre-enrolled in your MDM, through local suppliers (Fleet).
If the laptop ships from a US office, the import side stays the same but the export paperwork changes: see shipping a laptop from the US to the Philippines. The EU export steps are identical for other destinations, as in sending a laptop from the EU to India. For the general method, read our global guide to shipping laptops to remote employees.
Recap checklist
Importer registered with the BOC, or Importer of Record appointed
Device enrolled in MDM and encrypted, serial number recorded
NTC reference for the model saved
EORI ready; export declaration and MRN if the laptop exceeds EUR 1,000
Invoice complete with the employee's TIN; VAT-exempt export invoice requested if applicable
12% VAT and fees budgeted, DDP or DAP chosen
Lithium battery declared, plug adapter included
Delivery confirmed in MDM, export and import documents filed together
Equip employees in the Philippines from Europe with Fleet
From the EU, getting a laptop to the Philippines means an EORI and export declaration on one side, then an importer registration, a TIN, an NTC check and 12% VAT on the other, repeated for every new hire. It works manually, but each border adds time, risk and paperwork.
Fleet runs the entire process end to end in one platform, across 150+ countries, from the moment someone signs their offer to the day they leave:
Local sourcing: buy or lease Macs and PCs from Fleet's catalogue, sourced locally so EU export paperwork, Philippine importer registration and VAT drop out of the process
Fast delivery: devices are delivered to employees in 150+ countries in under 5 days
Ready on day one: laptops arrive pre-configured, with the employee's tools installed and your security policies enforced through Fleet's MDM
Real-time visibility: every device, every employee and every security status tracked in one dashboard, connected to your HR tools
Onboarding and offboarding in a few clicks: order a device when someone joins; when they leave, transfer it to a colleague or let Fleet retrieve, wipe, store and redeploy it locally
IT support on Slack: your employees get help with device issues, replacements and access changes where they already work, with teams in Paris, Barcelona and New York
Book a demo and see how Fleet helps you equip teams in the Philippines and beyond.
FAQ
Do I need an EORI number to send a laptop from the EU to the Philippines?
For a laptop worth more than EUR 1,000, yes in practice: the standard export declaration identifies the exporter by its EORI number. Below that value, an express consignment is deemed declared at the office of exit, but most carriers still ask business shippers for an EORI.
Who pays the VAT when a laptop arrives in the Philippines?
The importer of record. With DDP, your company or its Importer of Record pays the 12% VAT and fees when booking. With DAP, the carrier collects them from the employee before delivery.
Can a European laptop be used in the Philippines?
Yes, if the model is recognised by the NTC and the employee has a plug adapter. Laptop chargers rated 100–240 V work on Philippine mains power; the plug shape is what usually differs.
Can my employee receive more than one laptop a year?
Not under the same one-off registration. A Non-Regular Importer who imports again within 365 days is treated as a regular importer and needs BOC accreditation, so replacements usually go through an Importer of Record.
Conclusion
From the EU, a laptop reaches an employee in the Philippines smoothly when the export side is documented (EORI, export declaration above EUR 1,000, proof of exit) and the Philippine side has a registered importer, a TIN on the air waybill, an NTC reference and VAT settled upfront.
See how Fleet handles this in practice
200+ devices, sourced locally and delivered pre-configured to 150 countries — buy or lease, same price.
