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Import duty & taxes when importing into Philippines
Import duty and taxes are due when importing goods into Philippines whether by a private individual or a commercial entity. The valuation method is CIF (Cost, Insurance and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance. In addition to duty, imports are subject to sales tax (VAT).
Duty rates in Philippines vary from 0% to 65%, with an average duty rate of 10.5%. Some products can be imported free of duty, e.g. laptops and other electronic products.
Goods imported into Philippines are subject to VAT at a rate of 12% calculated over the CIF value plus any applicable duty.
When an import’s CIF value does not exceed US$15 it is exempt from duty. However, VAT is applicable.
Other taxes and customs fees
A few commodities, like passenger automobiles, jewellery, alcohol, tobacco, etc. may also be subject to the payment of Ad Valorem Tax aside from the import duty and VAT. The rate of Ad Valorem Tax depends on the make-up of the commodity such as the engine displacement cost in case of automobiles, or alcohol content in case of beverages.
Local Customs office and contacts
More information on import declaration procedures and import restrictions can be found at the Philippines Customs website.