🇵🇭 Import Customs & Duties: Philippines
Quick Facts
Duty-free threshold
$200
Packages under $200, duty free
VAT / Sales Tax
12%
CIF value + duty. Senior citizens and PWDs get 20% VAT discount on certain goods. Some basic necessities VAT-exempt.
Clearance Time
3-10 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-10% | HS 85 |
| Clothing | 15% | HS 61-62 |
| Footwear | 10-15% | HS 64 |
| Food products | 0-30% | HS 01-24 |
| Machinery | 0-5% | HS 84 |
| Cosmetics | 10-15% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 10-15% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $200 USD
Customs Clearance Process
Bureau of Customs (BOC) uses e2m Customs (Electronic-to-Mobile) system. Single Administrative Document (SAD) for declarations. ASEAN, RCEP, and bilateral FTAs provide preferential rates. Balikbayan box program for returning Filipinos.
What to Actually Expect
Improving with e2m system. BOC reforms reducing corruption. Port congestion in Manila common. Express couriers 2-5 days. Balikbayan boxes have generous duty-free allowance for overseas Filipinos.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
FDA Philippines for food, drugs, cosmetics. BPI for plant products. BAI for animal products. NTC for telecom equipment. DTI product standards certification. Import Commodity Clearance (ICC) for regulated goods.
Certificate of Origin
Form D for ASEAN trade. RCEP certificate. Philippine Chamber of Commerce and Industry issues certificates. Preferential certificates for Japan-Philippines EPA.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Philippines:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $0 | $0 | Free |
| $200 | $0 | $0 | Free |
| $500 | $30 | $64 | $94 |
| $1000 | $80 | $130 | $210 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Philippines
Frequently Asked Questions
What is the duty-free threshold for Philippines?
The duty-free (de minimis) threshold for imports into Philippines is $200. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Philippines?
The VAT/tax rate on imports to Philippines is 12%. VAT applies to: CIF value + duty. Senior citizens and PWDs get 20% VAT discount on certain goods. Some basic necessities VAT-exempt.
How long does customs clearance take in Philippines?
Typical customs clearance in Philippines takes 3-10 days. Express shipments usually clear faster.
What documents are needed to import into Philippines?
To import into Philippines, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Philippines?
Philippines prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.