COUNTRIES IMPORT GUIDES

PHILIPPINES

KEY CONTROLLED COMMODITIES

EXPLOSIVES, FIREARMS AND WEAPONS OF WAR, OR PARTS THEREOF

APPARATUS OR MECHANICAL DEVICES USED IN GAMBLING

GAMBLING EQUIPMENT

NARCOTICS OR SYNTHETIC DRUGS

OPIUM PIPES OR PARTS THEREOF

KEY PROHIBITED COMMODITIES

WRITTEN OR PRINTED GOODS ADVOCATING OR INCITING TREASON, REBELLION OR INSURRECTION

WRITTEN OR PRINTED GOODS, FILMS OR OTHER REPRESENTATION OF OBSCENE OR IMMORAL CHARACTER

ADULTERATED/ MISBRANDED ARTICLES OF FOOD/ DRUGS

DRUGS, INSTRUMENTS, SUBSTANCES OR PRINTED MATTER FOR UNLAWFUL ABORTION

GOODS MANUFACTURED OF PRECIOUS METALS WITHOUT INDICATION OF ACTUAL FINENESS OF QUALITY

For additional information, please visit:
http://customs.gov.ph/prohibited-restricted-importations/

DUTY & TAX

Duty and tax exemption threshold: PHP 10,000

Tax: A VAT rate of 12% is applied to shipments whose value exceed PHP 10,000

Value for duty and tax assessment: : Duties and tax are assessed based on the CIF value of goods. .

KEY PROHIBITED COMMODITIES

All imported goods shall be subject to the submission of a goods declaration. There are two types of goods declarations:

  1. Informal Entry, which covers goods of a commercial nature with Free on Board (FOB) or Free Carrier (FCA) value of less than PHP 50,000;
  2. Formal Entry, which covers goods of a commercial nature with Free on Board (FOB) or Free Carrier (FCA) value of more than PHP 50,000.