As a general rule, importations in the Philippines are subject to duties and taxes. There are instances, however, where the law permits relief from the payment of duties and taxes subject to certain conditions. One of the exceptions involves the 'temporary admission' of goods under Section 102 (m) of the Customs Modernization and Tariff Act.

The rules and procedures relevant to the temporary admission of goods are provided for in the World Customs Organization's (WCO) Customs Convention on Temporary Admission (Istanbul Convention) and also in the WCO's International Convention on the Simplification and Harmonization of Customs Procedures (Revised Kyoto Convention), to which the Philippines became a contracting party in January 2022 and in June 2010, respectively.