Is VAT or GST charged on imports into Philippines?

VAT 12% on import value (CIF + duty). Personal-import de minimis PHP 10,000 (~USD 175). Balikbayan box (qualified Filipino returnee parcels) up to PHP 150,000/year duty-and-VAT-free via accredited consolidators.

Who is the customs authority in Philippines?

Bureau of Customs (BOC) — https://customs.gov.ph.

What categories of goods are restricted from importing into Philippines?

Restricted categories include: 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); Endangered species (CITES permit required).

What is prohibited from importing into Philippines?

Prohibited categories include: Dangerous drugs and controlled substances; Pornographic material; Counterfeit goods; Seditious and treasonous materials; Toy guns resembling real firearms (subject to restrictions); Products from endangered wildlife.

IMPORT DESTINATION

Importing Into 🇵🇭 Philippines

Q: What is Philippines's de minimis import threshold?

USD 200. Under the Customs Modernization and Tariff Act (CMTA), the de minimis threshold is PHP 10,000 (approximately USD $175–$200). Goods valued at or below this amount are exempt from duties and taxes. This was raised from PHP 1,000 by the CMTA in 2016.

CUSTOMS AUTHORITYBureau of Customs (BOC)

STANDARD VAT12%

DE MINIMIS (USD)US$200

De Minimis Threshold

THRESHOLD (USD)

US$200

LOCAL CURRENCY

PHP 10,000

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Under the Customs Modernization and Tariff Act (CMTA), the de minimis threshold is PHP 10,000 (approximately USD $175–$200). Goods valued at or below this amount are exempt from duties and taxes. This was raised from PHP 1,000 by the CMTA in 2016.

As of: 2022-01-01

VAT / GST on Imports

12%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Single Administrative Document (SAD) / Goods Declaration
02	Commercial Invoice
03	Packing List
04	Airway Bill or Bill of Lading
05	Certificate of Origin (for ASEAN ATIGA or other FTA rates)
06	Import Commodity Clearance (ICC) from relevant agencies
07	FDA clearance (for food, drugs, cosmetics)
08	Bureau of Plant Industry / Bureau of Animal Industry permits

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import 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
⚠Certain electrical equipment (Energy Regulatory Commission requirements)
⚠Endangered species (CITES permit required)

Prohibited Import Categories

✗Dangerous drugs and controlled substances
✗Pornographic material
✗Counterfeit goods
✗Seditious and treasonous materials
✗Toy guns resembling real firearms (subject to restrictions)
✗Products from endangered wildlife

Special Notes

01Balikbayan boxes are a significant feature — overseas Filipinos can send large tax-free packages home.
02The Philippines Customs Modernization and Tariff Act (CMTA, RA 10863) governs customs.
03VAT is 12% and applies to most imported goods.
04The Philippines is part of ASEAN and benefits from ATIGA rates.
05DHL, FedEx, and other couriers must file a formal entry for packages over PHP 10,000.
06Anti-Dummy Law restricts foreign nationals from importing certain goods for resale.