Importing Into 🇵🇭 Philippines
De Minimis Threshold
US$200
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%
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.
Documented Import Rules
Vape / E-Cigarette
🇵🇭 Philippines
Vape / E-Cigarette requires declaration / permit for personal import into Philippines.
Alcohol / Spirits
🇵🇭 Philippines
Alcohol / Spirits requires declaration / permit for personal import into Philippines.
Tobacco Cigarettes
🇵🇭 Philippines
Tobacco Cigarettes requires declaration / permit for personal import into Philippines.
CBD Oil
🇵🇭 Philippines
CBD Oil is generally prohibited for personal import into Philippines.
Cannabis Seeds
🇵🇭 Philippines
Cannabis Seeds is generally prohibited for personal import into Philippines.
Sterilised hemp seeds (food grade)
🇵🇭 Philippines
Sterilised hemp seeds (food grade) requires declaration / permit for personal import into Philippines.
Codeine (Medication)
🇵🇭 Philippines
Codeine (Medication) requires declaration / permit for personal import into Philippines.
Adderall (Medication)
🇵🇭 Philippines
Adderall (Medication) requires declaration / permit for personal import into Philippines.
Tramadol (Medication)
🇵🇭 Philippines
Tramadol (Medication) requires declaration / permit for personal import into Philippines.
Estimate duties and VAT for a specific shipment into Philippines.
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