tariffs 0388

All imported goods from foreign countries are subject to import duties, even if previously exported from the Philippines, unless explicitly stated otherwise in the code or other laws.

Certain items are forbidden from entering the Philippines. This list includes specific items, like illegal drugs, and any other articles prohibited by law or regulations.

Rules for classifying products in the import/export system. Mixes and combinations of materials are included and the classification is determined using specific criteria.

Tariff rates for different goods, defined in specifics chapters and headings.

A type of import duty based on the value of the good.

Process of placing imported items into categories based on their characteristics and compositions, determining applicable duties and regulations.

Goods comprised of multiple materials are categorized according to the main material/substance with additional rules applicable.

Common abbreviations used in the import/export documentation such as ad val. (ad valorem); hd. (head); kg (kilogram) etc.

The highest allowed import duty rate is set at 100% of the good's value. This means that no import duty can exceed 100% ad valorem.

The Tariff Commission investigates and reviews import duty rates periodically. It makes recommendations on how to adjust duty rates to the National Economic and Development Authority.

The President has the authority to change import duty rates based on recommendations from the National Economic and Development Authority.

The provided duty rates apply to all foreign countries, but they only apply to countries that do not discriminate against Philippine export products.

This rule applies to all products imported directly or indirectly into the Philippines, irrespective of if they went through other countries before arriving.

Foreign countries that discriminate against Philippine goods face an additional 100% import duty on their products entering the Philippines.

These are goods exempt from import duty if they comply with specific regulations set by the Commissioner of Customs and the Secretary of Finance.

If a good is sold, bartered, hired, or used without paying the required duties, taxes, and charges, it's considered fraud and punished. The only exceptions are judicial sales and liquidation of deceased estates.

The official acceptance of an import declaration by Customs authorities. This signifies the start of the import process and sets the timeline for duty payment or exportation.

In some cases, importers may be required to provide a financial guarantee (bond) to ensure the payment of duties or the exportation of goods within a specific timeframe.

Customs authorities can grant an extension for the payment of duties or the exportation of goods for a limited period beyond the initial timeframe, if necessary.

Certain goods imported for the personal use of diplomats and foreign government representatives may be exempt from duties under specific agreements between countries.

Goods recovered from wrecked or abandoned vessels are subject to duties, unless they are salvaged within a specific timeframe.

Commercial samples may be exempt from duties if they meet specific criteria like value limits and exportation commitments.

There's a limit on the value of commercial samples that can be imported duty-free.

Import of commercial samples exceeding the value limit allows the importer to choose a portion that qualifies for duty-free entry.

Items covered by international agreements for importing educational, scientific, and cultural materials, certified by the Department of Education, Culture and Sports.

Bibles, missals, prayer books, Korans, Ahadith, and other religious texts, including extracts and hymns, are exempt from duties.

Imported goods repaired locally are subject to a 30% ad valorem duty on the repair costs.

Returning diplomats, consular officers, and certain military personnel are exempt from duties on personal and household effects, including one car, within certain limits.

The exemption applies only to the value of the car and a maximum of 30% of their total salary and allowances earned abroad, not exceeding four years.

Diplomats can only claim this exemption once every four years.

Returning diplomats must have served abroad for at least two years to qualify for the duty exemption.

To receive the exemption, the car must have been ordered before the diplomat's recall and be registered in their name.

Individuals returning to the Philippines after living abroad for at least 6 months receive a duty-free allowance for personal and household effects up to 10,000 Pesos. Items exceeding this limit are subject to a 50% ad valorem duty.

Returning overseas contract workers, in addition to the general duty-free allowance, can bring in one used home appliance of each kind duty-free once per year.

Returning overseas contract workers can bring in one used home appliance of each kind duty-free once a year, but exceeding the allowance is subject to duties and taxes.

Overseas contract workers are Filipino nationals employed in foreign countries under employment contracts. This includes various professionals like entertainers, domestic helpers, and those working in the Middle East.

When imported goods are brought into the Philippines for repair, processing, or reconditioning, importers must provide a bond equal to 1.5 times the estimated duties and taxes. This bond guarantees the goods will be exported or duties paid within 6 months of import entry acceptance.

Imported goods brought into the Philippines for repair, processing, or reconditioning are duty-free if they are re-exported after completion.

If returning residents or overseas contract workers bring in personal and household effects exceeding the duty-free allowances, the excess will be subject to corresponding duties and taxes.

The duty-free privileges for returning overseas contract workers are granted once per calendar year, meaning from January 1 to December 31.