is short for ecozone logistics services enterprises. It is a combination or both of:

(1) an establishment of a warehouse storage facility; and
(2) importation or procurement from local sources and/or from other PEZA registered enteprises of goods for resale, or for packing/covering (including marking, labeling), cutting or altering to customers' specification, mounting and/or packaging into kits or marketable lots thereof for subsequent sale, transfer, or dispositionfor export;

Further, such integrated ELSEs shall be considered as export enterprises; Provided, that they render at least 70% of their output/services to another registered export enterprise.

Source: BOI Memorandum Circular No. 2023-001