2023 PBA Governors' Cup

The 2023 PBA Governors' Cup was the third and final conference of the 2022–23 PBA season of the Philippine Basketball Association (PBA). The 21st edition of the Governors' Cup started on January 22 and ended on April 21, 2023. The tournament allows teams to hire foreign players or imports with a height limit of 6 feet 6 inches (1.98 m). Sponsored by Japanese automotive company Honda, the conference is officially known as the 2023 Honda PBA Governors' Cup.

Format
The following format will be observed for the duration of the conference:
 * Single round-robin eliminations; 11 games per team; Teams are then seeded by basis on win–loss records.
 * Top eight teams will advance to the quarterfinals. In case of tie, a playoff game will be held only for the #8 seed.
 * Quarterfinals:
 * QF1: #1 vs #8 (#1 twice-to-beat)
 * QF2: #2 vs #7 (#2 twice-to-beat)
 * QF3: #3 vs #6 (#3 twice-to-beat)
 * QF4: #4 vs #5 (#4 twice-to-beat)
 * Semifinals (best-of-5 series):
 * SF1: QF1 winner vs. QF4 winner
 * SF2: QF2 winner vs. QF3 winner
 * Finals (best-of-7 series)
 * F1: SF1 winner vs SF2 winner

Quarterfinals
All match-ups had the higher-seeded team having the twice-to-beat advantage, where they had to be beaten twice, and their opponents just once, to advance.

Semifinals
All match-ups were best-of-five playoffs.

Imports
The following is the list of imports, which had played for their respective teams at least once, with the returning imports in italics. Highlighted are the imports who stayed with their respective teams for the whole conference.