All goods coming into the Philippines are subject to the assessment of import duties, taxes and a value-added tax based upon an article’s fair market value, freight cost and insurance.
Import Duties
The rate of import duty varies depending on the commodity, ranging from 3% and up. The schedule of rates is listed under Section 104, Tariff and Customs Code of the Philippines (TCCP), as amended.
Advance Payment of Duties, Taxes and VAT
In order to clear a shipment from Philippine Customs, it will be necessary for Forex to advance the payment of duties, taxes and VAT on behalf of the shipper and/or recipient.
Responsible Party
The shipper and/or recipient is ultimately liable for any duties and taxes assessed on a shipment. Duties, taxes and VAT shall be billied automatically to the shipper and/or recipient. Shipments will be held securely at the Forex warehouse until payment of the duties, taxes and VAT is received. After payment is received, the packages will be delivered without delay.
Commodities which are not allowed for importation under existing laws:
- Dynamite, gunpowder, ammunition and other explosives, fire-arms and weapons of war, and parts thereof, except when authorized by law;
- Written of printed articles in any form containing any matter advocating or inciting treasonm or rebellion, insurrection, sedition or subversion against the government of the Philippines, or forcible resistance to any law of the Philippines;
- Written or printed articles, negatives or cinematographic film, photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral character;
- Articles, instruments, drugs, substances designed, intended or adapted for producing unlawful abortion, or any printed matter which advertises or describes or gives directly or indirectly information regarding where, how or by whom unlawful abortion is produced;
- Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling;
- Lottery and sweepstakes tickets except those authorized by the Philippine government, advertising thereof, and lists of drawings therein;
- Any article manufactures in whole or in part of gold, silver or other precious metals or alloys thereof;
- Any adulterated or misbranded articles of food or drug;
- Marijuana, opium or any other narcotics or synthetic drugs;
- Opium pipes and parts thereof, of whatever material; and
- All other articles or part thereof, the importation of which is prohibitedby law or rules and regulation issued by competent authority (as amended by Presidential Decree no. 34)