Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Philippines Either by a private individual or a commercial entity.
The valuation method is CIF.
- The import dutyA tax charged on certain goods which are brought into a coun... and taxes are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance.
- Imports also subjected to Sales TaxKnown as VAT (Value Added Tax) in the UK. A tax based on the....
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Philippines :
| Duty Rates | Average Duty Rate | Sales Tax(GST) or VAT | Threshold on goods |
|---|---|---|---|
| 0% to 65% | 10.5% | ST=12% VAT = ST * (CIF + Duty) |
No duty if the CIF value won’t exceed US$15 |
Extra taxes and customs fees while importing
Extra taxes and customs fees while importing
Excise taxA fee imposed by a government on personal or corporate incom... is divided into two types.
- Specific TaxA fee imposed by a government on personal or corporate incom... – refers to the excise taxA fee imposed by a government on personal or corporate incom... imposed which is based on weight or volume capacity or any other physical unit of measurement
- Ad Valorem TaxA fee imposed by a government on personal or corporate incom... – refers to the excise taxA fee imposed by a government on personal or corporate incom... which is based on selling priceThe amount of money required to purchase something or to bri... or other specified value of the goods/articles
Table of calculation for excise taxes :
| Type pf taxA fee imposed by a government on personal or corporate incom... | formula |
|---|---|
| Specific TaxA fee imposed by a government on personal or corporate incom... | No. of Units/other measurements x Specific TaxA fee imposed by a government on personal or corporate incom... Rate |
| Ad Valorem TaxA fee imposed by a government on personal or corporate incom... | No. of Units/other measurements x Selling PriceThe amount of money required to purchase something or to bri... of any specific value per unit x Ad Valorem TaxA fee imposed by a government on personal or corporate incom... Rate |
Classification of products on excise duty rates:
- Alcohol Products
- Distilled Spirits
- Wines
- Fermented Liquors
- Tobacco Products
- Tobacco Products
- Cigars & Cigarettes
- Inspection Fee
- Petroleum Products
- Miscellaneous Articles
- Automobiles
- Non-essential Goods
- Mineral Products
Below is the table of excise duty for ALCOHOL PRODUCTS ::
| ProductThe result of a manufacturing or natural process (such as fo... | Ad valorem taxA fee imposed by a government on personal or corporate incom... – 2017 | Ad valorem taxA fee imposed by a government on personal or corporate incom... – 2018 onwards | Specific TaxA fee imposed by a government on personal or corporate incom... – 2017 | Specific TaxA fee imposed by a government on personal or corporate incom... – 2018 onwards |
|---|---|---|---|---|
| DISTILLED SPIRITS | 20% | 20% | Php21.63 | Effective 1/1/2016, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| ProductThe result of a manufacturing or natural process (such as fo... | Relevant Excise taxA fee imposed by a government on personal or corporate incom... – 2017 | Relevant Excise taxA fee imposed by a government on personal or corporate incom... – 2018 onwards |
|---|---|---|
| WINES, per liter of volume capacity | ||
| Sparkling wines/ champagnes, where the NRP (excluding the excise and VAT) per bottle of 750ml volume capacity, regardless of proof is: | ||
| Php500.00 or less | Php292.47 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| More than Php500.00 | Php818.90 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| Still wines and carbonated wines containing 14% of alcohol by volume or less | Php35.10 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| Still wines and carbonated wines containing more than 14% (of alcohol by volume) but not more 25% of alcohol by volume | Php70.20 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| FERMENTED LIQUORS , per liter of volume capacity | ||
| If the NRP (excluding excise and VAT) per liter of volume capacity is: | ||
| Php 50.60 and below | Php23.50 | Effective 1/1/2018, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| More than Php 50.60 | Php23.50 | Effective 1/1/2018, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| If brewed and sold at microbreweries or small establishments such as pubs and restaurants, regardless of the NRP | Php32.76 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
Below is the table of excise duty for TOBACCO PRODUCTS::
| ProductThe result of a manufacturing or natural process (such as fo... | Relevant Excise taxA fee imposed by a government on personal or corporate incom... – 2017 | Relevant Excise taxA fee imposed by a government on personal or corporate incom... – 2018 onwards |
|---|---|---|
| TOBACCO PRODUCTS, per kilogram | ||
| Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the ordinary mode of drying and curing; | Php2.05 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| Tobacco prepared or partially prepared with or without the use of any machine or instrument or without being pressed or sweetened; and | Php2.05 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco; | Php2.05 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| Chewing tobacco unsuitable for use in any other manner | Php1.75 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| CIGARS, per cigar | ||
| Based on the NRP per cigar (excluding the excise and value-added taxes), and | 20% | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| Per cigar | Php5.85 | Effective 1/1/2014, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| CIGARETTES , per pack | ||
| Cigarettes packed by hand | Php30.00 | Effective 1/1/2018, the specific taxA fee imposed by a government on personal or corporate incom... rate shall be increased by 4% every year thereafter |
| Cigarettes packed by machine, where the NRP (excluding excise and VAT) per pack is: | ||
| Php11.50 and below | Php30.00 | |
| More than Php11.50 | Php30.00 |
Below is the table of excise duty for INSPECTION FEE:
| PRODUCTThe result of a manufacturing or natural process (such as fo... TYPE | INSPECTION FEE |
|---|---|
| Cigars | P 0.50 per thousand pieces or fraction thereof |
| Cigarettes | P 0.10 per thousand sticks or fraction thereof |
| Leaf Tobacco | P 0.02 per kilogram or fraction thereof |
| Scrap and other manufactured tobacco | P 0.03 per kilogram or fraction thereof |
Below is the table of excise duty for PETROLEUM PRODICTS:
| PRODUCTThe result of a manufacturing or natural process (such as fo... TYPE | TAXA fee imposed by a government on personal or corporate incom... RATES |
|---|---|
| Lubricating oils and greases, including but not limited to base stockAn investor's share of ownership in a company which entitles... for lube oils and greases, high vacuum distillates, aromatic extracts and other similar preparations, and additives for lubricating oils and greases, whether such additives are petroleum based or not | P 4.50 per liter |
| Processed gas | P 0.05 per liter |
| Waxes and petrolatum | P 3.50 per kilogram |
| Denatured alcohol, if used for motive power [i.e. one hundred eighty (180) proof ninety percent (90%) absolute alcohol]. Provided, that unless otherwise provided by special laws, if the denatured alcohol is mixed with gasoline, the excise taxA fee imposed by a government on personal or corporate incom... which has already been paid, only the alcohol content shall be subject to taxA fee imposed by a government on personal or corporate incom... | P 0.05 per liter |
| Naphtha, regular gasoline and other similar products of distillation | P 4.35 per liter |
| Naphtha used as raw material in the production of petrochemical products or as replacement fuel for natural gas-fired combined cycle power plant, in lieu of locally-extracted natural gas during the non-availability thereof | P 0.00 per liter |
| Leaded premium gasoline | P 5.35 per liter |
| Unleaded premium gasoline | P 4.35 per liter |
| Aviation turbo jet fuel | P 3.67 per liter |
| Kerosene | P 0.00 per liter |
| Kerosene used as aviation fuel | P 3.67 per liter |
| Diesel fuel oil, and on similar fuel oils having more or less the same generating power | P 0.00 per liter |
| Liquefied Petroleum Gas ; Provided, that if used for motive power, it shall be taxed at the equivalent rate as the Excise TaxA fee imposed by a government on personal or corporate incom... on diesel fuel oil | P 0.00 per liter |
| Asphalt | P 0.56 per kilogram |
| Bunker fuel oil, and on similar fuel oils having more or less the same generating power | P 0.00 per liter |
Below is the table of excise duty for MINERALS AND MINERAL PRODUCTS:
| PRODUCTThe result of a manufacturing or natural process (such as fo... TYPE | TAXA fee imposed by a government on personal or corporate incom... RATES |
|---|---|
| On coal and coke | Ten Pesos (P10.00) per metric ton |
| All mineral and mineral products (non-metallic), quarry resources | Two percent (2%) bases on the actual marketThe commercial activity of buying and selling goods and serv... value, in the case of those locally-extracted or produced; and, in the case of importation or the value used by the Bureau of Customs in determining tariffA government tax on imported and exported goods. and customs duties, net of Excise TaxA fee imposed by a government on personal or corporate incom... and Value-Added TaxA fee imposed by a government on personal or corporate incom.... |
| On locally-extracted natural gas and liquefied natural gas | P0.00 |
| On indigenous petroleum | Three percent (3%) of the fair international marketThe commercial activity of buying and selling goods and serv... priceThe amount of money required to purchase something or to bri... thereof |
Below is the table of excise duty for AUTOMOBILES AND OTHER MOTOR VEHICLES:
| OVER | UP TO | RATE |
|---|---|---|
| 0 | P 600,000 | 20% |
| P600,000 | P 1,100,000 | P 12,000 + 20% in excess of P 600,000 |
| P1,100,000 | P2,100,000 | P112,000+ 40% in excess of P1,100,000 |
| P2,100,000 | over | P512,000 + 60% in excess of P2,100,000 |
NOTE
- There are no threshold on Sales TaxKnown as VAT (Value Added Tax) in the UK. A tax based on the... or VAT, so it is payable irrespective of the import value.
- Some products like books, magazines and electronic products like laptops can imported free of duty.
