This circularizes BOI Memorandum Circular No. 2023-001 dated February 1, 2023, clarifying that Ecozone Logistics Service Enterprises (ELSES) shall be considered as Export Enterprise (EE) whose activities fall under "Activities in Support to Exporters" in the 2022 Strategic Investment Priorities Plan (SIPP) and are entitled to the VAT Zero Rating.

To be considered as exporters under the definition of Section 293 (E) of the CREATE Act, ELSES shall render at least 70% of their output/services to another registered EE (REE) and shall be engaged in integrated logistics as follows:

1. Establishment of a warehouse storage facilities; and
2. Importation or procurement from local sources and/or from PEZA-registered enterprises of goods for resale, or for packing/covering, cutting or altering to customers' specification, mounting and/or packaging into kits or marketable lots thereof for subsequent sale, transfer, or disposition directly to PEZA REE, for direct export or for consignment to PEZA-REE.