When importing goods into the Philippines, you are required to pay customs duties and taxes before your shipment can be released. Understanding how these are computed can save you from surprises at the port.
Import duties are based on the customs value of the goods multiplied by the applicable tariff rate under the ASEAN Harmonized Tariff Nomenclature (AHTN). On top of duties, VAT of 12% is also applied.
Proper classification of your goods under the correct HS code is critical — misclassification can lead to penalties, delays, or even seizure of your shipment.
