Import Tariff Regulations in the Philippines

Marijuana, opium, poppies, coca leaves, heroin, and other drugs declared habit-forming by the President of the Philippines, or their derivatives, compounds, salts, or preparations, except when imported for medicinal purposes by the Government or authorized persons.

Opium pipes and their parts, regardless of material of construction, are prohibited under Philippine law.

A method of assessing a tax based on the value of the item.

A system for classifying goods internationally, based on detailed headings, chapter and section notes.

Classifying goods considered incomplete or unfinished are still classified as the finished product if the essential features remain.

Goods containing mixtures or combinations of materials are included under the heading for the original materials or substances, in the Harmonized System.

Classifying goods made wholly or partly of a specific material, substance, or mixture is based on the specific material(s) of construction, according to international classification guidelines.

For accurate classification, headings and chapter/section notes of the Harmonized System are used to identify and clarify the legal classification of items.

The rates at which import duties are levied on imported goods, determined by the Tariff Commission and subject to periodic review.

A tax or fee imposed on imported goods, used to generate government revenue or protect domestic industries.

A type of import duty calculated as a percentage of the value of the imported goods.

The highest percentage of duty that can be imposed on imported goods, set at 100% in the Philippine Tariff Code.

An additional 100% duty levied on products from countries that discriminate against Philippine exports.

Certain articles are exempt from import duty if specific conditions are met, such as complying with regulations.

An international system for classifying goods based on headings, notes, and subheadings, used for legal and tariff purposes globally.

Specific classifications within a heading in the Harmonized System, providing further details about goods.

Specific exceptions to the rule that all goods entering the Philippines must pay customs duties.

Government entities with existing contracts, international organizations with agreements, and those granted by the President for national economic development.

Refunds or tax credits granted for certain imported goods, like fuel for vessels or petroleum oils used for electricity generation.

A refund or tax credit of up to 99% for fuel imported to power vessels operating in foreign or domestic trade.

A refund or tax credit of up to 50% for imported petroleum oils used by electric utilities for power generation or city gas production.

Refunds or tax credits for duties paid on imported materials used to manufacture goods that are later exported.

Refunds are granted if the exported articles are manufactured in the Philippines using imported materials and the imported materials are used directly in the final product.

The Commissioner of Customs, with the approval of the Secretary of Finance, sets the rules and regulations for granting drawbacks.

Interested parties have 30 days from receiving the notice to submit their answer, including relevant evidence to counter the petition's allegations.

If interested parties fail to submit an answer within the deadline, the Secretary will proceed to make a preliminary determination based on available information.

The preliminary determination stage aims to establish whether there is a prima facie case for imposing a provisional countervailing duty.

A prima facie case exists when there's enough evidence to suggest, at first glance, that a provisional countervailing duty should be imposed.

If a prima facie case is found, the Secretary instructs the Commissioner of Customs to collect a cash bond alongside ordinary duties.

The price actually paid or payable for imported goods, adjusted for certain factors.

Using the transaction value of imported goods to determine the customs value, but with specific exclusions.

Limitations on the use or disposition of imported goods that affect the price, excluding certain legal restrictions.

Transactions with a price affected by a condition or consideration that cannot be easily valued.

When part of the profits from reselling imported goods goes back to the seller, impacting the customs value.

Buyers and sellers with a close relationship (e.g., family, ownership, control) that might influence the price of goods.

Determining the customs value based on the transaction value of identical goods imported under similar conditions.

Goods that are the same in quality, quantity, and other characteristics as the imported goods being valued.

A special tax added to imported goods when their price is lower than the usual price in the exporting country, hurting local businesses.

The typical price of a product at the time of sale when it's meant for regular consumers in the exporting country.

The price of a product at the time it's sold to be exported, either at the factory or when leaving the country.

All businesses within a country that produce the same type of product.

A product sold at a lower price in the Philippines than its regular price in the exporting country, which harms local producers.

The Commissioner of Customs has to submit monthly reports about product imports.

Commercial invoice, bill of lading, import entries, and pre-shipment reports are required for each imported product.

Officials responsible for submitting reports can be fined or suspended.