Which country has the higher VAT rate, Philippines or United States?

Philippines: 12%. United States: n/a.

What's the de minimis import threshold for each?

Philippines: USD 200. United States: USD 800.

Who is the customs authority in each country?

Philippines: Bureau of Customs (BOC). United States: U.S. Customs and Border Protection (CBP).

Which categories are restricted in each?

Philippines restricts: Firearms and ammunition (PNP Firearms and Explosives Office permit required); Medicines and controlled substances (FDA Philippines clearance required); Food products (FDA registration required); Plants and animals (Bureau of Plant Industry or Bureau of Animal Industry permit); Gambling devices; Certain electrical equipment (Energy Regulatory Commission requirements). United States restricts: Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities); Cultural artifacts and antiquities.

🇵🇭 Philippines vs 🇺🇸 United States

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇵🇭 Philippines	🇺🇸 United States
Customs authority	Bureau of Customs (BOC)	U.S. Customs and Border Protection (CBP)
VAT / GST	12%	n/a
De minimis (USD)	USD 200	USD 800
Cash declaration (USD)	USD 10000	USD 10000
Duty-free alcohol (L)	2	1
Duty-free cigarettes	400	200
Duty-free personal goods (USD)	USD 200	USD 800
Prohibited categories	Dangerous drugs and controlled substances; Pornographic material; Counterfeit goods; Seditious and treasonous materials; Toy guns resembling real firearms (subject to restrictions)	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)
Restricted categories	Firearms and ammunition (PNP Firearms and Explosives Office permit required); Medicines and controlled substances (FDA Philippines clearance required); Food products (FDA registration required); Plants and animals (Bureau of Plant Industry or Bureau of Animal Industry permit); Gambling devices	Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities)
Known scams	Fake eTravel Pass clone domains charging fees. The real portal is etravel.gov.ph and is free. • NAIA 'laglag-bala' (planted-bullet) extortion schemes targeted travelers 2015-2017; improved monitoring and CCTV largely eliminated this by 2018, but keep all checked bags tightly zipped and photographed before check-in.	Fake ESTA submission websites that charge inflated fees ($50-$100 instead of the official US$21). Always use the official esta.cbp.dhs.gov domain. • Phishing 'CBP refund' emails or texts claiming a customs payment is owed. CBP does not collect duty by email link. Verify any notice through the official portal.

Detailed pages: Philippines • United States

Want to compare other countries? Browse the country index or use the interactive rule compare.