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How We Calculate — Rates & Sources
We aim to be the most accurate free Philippine import tax estimator. This page documents every rate and threshold we use, where it comes from, and when we last verified it. These are representative estimates for guidance only — the actual duty on any item depends on its precise HS/AHTN tariff classification, which only the Bureau of Customs determines.
Last reviewed: 2026-05-30 · CAO No. 02-2025 (effective 2025-05-07)
Thresholds & taxes
De minimis: ₱10,000
Shipments whose FOB/FCA value (goods value, excluding freight and insurance) is ₱10,000 or below are exempt from customs duty and VAT.
Basis: Section 423 of the Customs Modernization and Tariff Act (RA 10863) and CAO No. 02-2025 (effective 2025-05-07). Note: even exempt shipments may incur courier processing charges, documentary stamp tax, and handling fees paid to the courier.
Consolidation rule
Per CAO 02-2025, multiple packages to the same recipient and address arriving the same day may be aggregated; if the combined FOB value exceeds ₱10,000, the exemption is lost.
Duty base (above threshold)
Customs duty is computed on the CIF value (cost + insurance + freight) using the item's tariff rate.
VAT: 12%
Applied to (CIF + duty + excise, if any). Basis: National Internal Revenue Code.
Exchange rate
We use a fixed reference rate (1 USD = ₱57.00, as of 2026-05-30), based on the Bangko Sentral ng Pilipinas reference rate. Use your actual conversion for precision; you can override the rate in the calculator.
Category duty rates
Representative MFN ad valorem rates. The exact rate depends on the 8-digit AHTN code — always confirm in the Tariff Commission Tariff Finder.
HS: Ch. 84–85
Many IT-Agreement goods (phones, laptops) are duty-free (0%); others carry duty
Last verified: 2026-05-30
HS: Ch. 61–62
Textile apparel
Last verified: 2026-05-30
HS: Ch. 64
Last verified: 2026-05-30
HS: Ch. 42
Leather goods/bags
Last verified: 2026-05-30
HS: Ch. 9503
Verify per item
Last verified: 2026-05-30
HS: Ch. 33
Last verified: 2026-05-30
HS: Ch. 4901
Printed books generally duty-free
Last verified: 2026-05-30
HS: varies
Fallback estimate
Last verified: 2026-05-30
| Category | Rate | HS heading | Notes | Last verified |
|---|---|---|---|---|
| Electronics & Gadgets | Varies (0–10%) | Ch. 84–85 | Many IT-Agreement goods (phones, laptops) are duty-free (0%); others carry duty | 2026-05-30 |
| Clothing & Apparel | ~15% | Ch. 61–62 | Textile apparel | 2026-05-30 |
| Shoes & Footwear | ~15% | Ch. 64 | — | 2026-05-30 |
| Bags & Accessories | ~15% | Ch. 42 | Leather goods/bags | 2026-05-30 |
| Toys & Games | ~10–15% | Ch. 9503 | Verify per item | 2026-05-30 |
| Cosmetics & Skincare | ~10% | Ch. 33 | — | 2026-05-30 |
| Books & Publications | 0% | Ch. 4901 | Printed books generally duty-free | 2026-05-30 |
| Other / General Goods | ~10% (default) | varies | Fallback estimate | 2026-05-30 |
Note on origin: Goods from China (Temu, Shein, AliExpress) are charged at MFN rates unless a Certificate of Origin is presented under the ASEAN–China FTA, which consumer parcels do not carry. MFN is the correct default.
Official sources
- ·Bureau of Customs ↗ — customs.gov.ph
- ·Tariff Commission Tariff Finder ↗ — authoritative per-HS-code rates
- ·Tariff Commission of the Philippines ↗ — tariff schedules and rulings
- ·Bangko Sentral ng Pilipinas ↗ — reference exchange rates
- ·Customs Modernization and Tariff Act (RA 10863), Section 423
- ·Customs Administrative Order No. 02-2025
- ·National Internal Revenue Code (for the 12% VAT)
Spotted an error or outdated rate? Contact us — we update rates at least annually and whenever the BOC issues a new order.