Customs in the Philippines
- Import Procedures
- All imported articles invite import taxes, even those having been previously exported (except special mention envisaged in the Tariff and Customs Code or another regulation). The entry form must be filled in at the Customs Office in the 30 days following the unloading of the last package, failing to do which amounts to abandonment of the goods and ipso facto confiscation of the cargo.
- Specific Import Procedures
- Some products such as animals, plants, foodstuffs, medicines, chemicals, etc. require a special certificate.
Customs Duties and Taxes on Imports
- Average Customs Duty (Excluding Agricultural Products)
- Products Having a Higher Customs Tariff
- The highest rates apply to products derived from sugar (65%) and cereals and cereal products (50%).
- Preferential Rates
- Within the framework of the AFTA, the ASEAN free trade agreement, the Philippines apply to other members a system of tariff preferences (Common Effective Preference Tariff Scheme - CEPT). For further details, see the Tariff Commission, here.
- Customs Classification
The Philippine Customs system is based on the Standard International Trade Classification (SITC) of the United Nations (Revision 2). Duties are usually calculated ad valorem, and specified in the Philippines Customs Code. There is a programme of reduction and simplification of the duties in conformity with the liberalisation policy of the Philippine Government. A Customs system which will classify imported products into only two categories is envisaged: raw materials and finished products. For these categories, fixed rates of respectively 3% and 10% duty will be applied.
For the calculation of import duties, the Philippines currently use the system of value based on the price of domestic consumption. Besides, the Philippine government has a contract with the services of SGS SA (Société Générale de Surveillance), a Swiss company providing inspection and valuation of imported goods with value higher than 500 USD, so as to avoid any over-invoicing or under-invoicing.
- Method of Calculation of Duties
The Philippine Customs system is based on the Standard International Trade Classification (SITC) of the United Nations (Revision 2). Duties are usually calculated ad valorem, and specified in the Philippines Customs Code.
For the calculation of import duties, the Philippines currently use the system of value based on the price of domestic consumption.
- Method of Payment of Customs Duties
- A system of electronic payment has been developed to facilitate the transmission of information and the speed of transactions. For further details, see the Customs Office.
- Import Taxes (Excluding Consumer Taxes)
- Import taxes vary from 3 to 50% according to the product. For further details, see here.
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