IMPORT CUSTOMS PROCEDURES IN THE PHILIPPINES

Customs Procedures
Import Procedures
All imported articles invite import taxes, even those having been previously exported (except
special mention envisaged in the Tariff and Customs Code or another regulation). The entry
form must be filled in at the Customs Office in the 30 days following the unloading of the last
package, failing to do which amounts to abandonment of the goods and ipso facto confiscation
of the cargo.
The importation of certain commodities is regulated or prohibited. Imports are classified as
follows:
- Freely Importable Commodities;
- Regulated Commodities;
- Prohibited or Banned Commodities
Import documents required for shipments to the Philippines include:
Commercial invoice/Pro forma invoice;
Bill of lading (for sea freight) or air waybill (for air freight);
Certificate of origin (if requested);
Packing list;
Special certificates/import clearance/permit depending on the nature of goods being shipped
and/or requested by the importer/bank;
Commercial Invoice of Returned Philippine Goods.
Specific Import Procedures
Some products such as animals, plants, foodstuffs, medicines, chemicals, etc. require a special
certificate.
Tariff-Rate Quotas (TRQs) still remain on a number of sensitive products such as corn, poultry
meat, pork, sugar and coffee. Minimum Access Volumes (MAV) have been established for
these commodities.

Customs Duties and Taxes on Imports

Customs threshold (from which tariffs are required)
Officially set at PHP 10 of duty amount payable. In practice, shipments valued under USD 75
and under 10 kg in weight receive duty free clearance.
Average Customs Duty (Excluding Agricultural Products)
6.7%
Products Having a Higher Customs Tariff
The highest rates apply to products derived from sugar (65%) and cereals and cereal products
(50%).
Preferential Rates
Within the framework of the AFTA, the ASEAN free trade agreement, the Philippines apply to
other members a system of tariff preferences (Common Effective Preference Tariff Scheme CEPT). For further details, see the Tariff Commission, here.
As a general rule, imported manufactured goods in competition with locally produced goods
face higher tariffs than those without strong local competition.
Customs Classification
The Philippine Customs system is based on the Standard International Trade Classification
(SITC) of the United Nations (Revision 2). Duties are usually calculated ad valorem, and
specified in the Philippines Customs Code. There is a program of reduction and simplification of
the duties in conformity with the liberalization policy of the Philippine Government. A Customs

system which will classify imported products into only two categories is envisaged: raw
materials and finished products. For these categories, fixed rates of respectively 3% and 10%
duty will be applied.
For the calculation of import duties, the Philippines currently use the system of value based on
the price of domestic consumption. Besides, the Philippine government has a contract with the
services of SGS SA (Socit Gnrale de Surveillance), a Swiss company providing inspection
and valuation of imported goods with value higher than 500 USD, so as to avoid any overinvoicing or under-invoicing.
Method of Calculation of Duties
The Philippine Customs system is based on the Standard International Trade Classification
(SITC) of the United Nations (Revision 2). Duties are usually calculated ad valorem, and
specified in the Philippines Customs Code.
For the calculation of import duties, the Philippines currently use the system of value based on
the price of domestic consumption.
Method of Payment of Customs Duties
A system of electronic payment has been developed to facilitate the transmission of information
and the speed of transactions.
Import Taxes (Excluding Consumer Taxes)
Import taxes vary from 3 to 50% according to the product. For further details.
Free import
For all passengers over 18 years old:
400 cigarettes or 50 cigars or 250 grammes tobacco
2 bottles of alcohol of not more than 1 litre each
Duty free allowance for special passengers: Philippines residents who have stayed abroad more than 6
months may bring used electronic or electrical appliances and personal effects up to the value of PHP
10,000
Contract workers: used personal effects up to value of PHP 10,000 and used home appliances, limited
to 1 of each kind, up to the value of PHP 10,000
Free export of up to USD 10,000 or equivalent amount of foreign currency. Any a mounts exceeding
that amount must be declared.
Prohibited
Firearms and parts thereof, any types of replicas, explosives and ammunition.
Printed subversive, obscene and pornographic materials
Drugs or substances aiding abortion
Gambling machines and articles of such (jackpot or pinball machines, lottery sweepstakes Tickets,
coin operated video machines
Any precious metals without indications of actual fineness of quality
Misbranded adulterated drugs or foodstuffs
Prohibited drugs and plants/ seeds that prohibited drugs are made of (coca leaves, poppy, marihuana)
as well as smoking pipes and parts thereof
Restricted
All plants, planting materials, fruits and vegetables, regardless of quantity, requires Import
Permit/Authority to Import and needs to be declared upon arrival.
All animals must be accompanied by:
- Veterinarian good health certificate issued at the point of origin stating that animals have not been

exposed to communicable disease

- Prior import permit obtained from Bureau of Animal Industry
Cats and dogs must also have a certificate of inoculation against rabies (issued at point of origin). The
Station Manager of the airline at point of arrival must notify the Quarantine Inspector in Manila at least
24 hours before arrival of animals. Pets may be transported as a hand baggage or as a cargo. For more
details please contact your airline.
Currency Import regulations: Free import of up to PHP 10,000 (local currency - Philippine Pesos). Any
exceeding amounts require authorisation from the Central Bank of the Philippines.
The source and purpose of transport of such amount must be stated and documented. Violation will be
subject to sanctions under Philippine customs law and regulations.
Free Export
No information available
Prohibited
Weaponry (including toy guns) and ammunition
Explosives
Pornography
Gambling machines and articles related (lottery tickets)
Raw precious metals or jewellery without markings
Narcotics
Smoking pipes and parts thereof
Restricted
Local currency - amounts exceeding 10,000 of Philippine Pesos requires authorisation from the Central
Bank of the Philippines. The source and purpose of transport of such amount must be stated and
documented.
Foreign currency amounts exceeding USD 10,000.- or equivalent amount of foreign currency. Any a
mounts exceeding that amount must be declared. The source and purpose of transport of such amount
must be stated and documented.