The Bureau of Customs (BOC) of the Philippines operates ACOS (Automated Customs Operating System) and e2m (Electronic-to-Mobile) for electronic import declarations. The import entry document is the SAD (Single Administrative Document). Philippines applies ASEAN ATIGA rates for ASEAN-origin goods.
Philippine Customs
- ACOS / e2m Customs — electronic declaration systems
- SAD (Single Administrative Document) as import entry
- BOC accredited customs brokers required for commercial imports
- Key ports: Manila (MICT, South Harbor), Cebu, Subic Bay
Philippine Import Duty and Taxes
Import Duty: 0–30% (most goods 3–15% under AHTN). VAT: 12% on CIF + duty. Excise Tax on specific goods (alcohol, tobacco, fuel, vehicles). ASEAN ATIGA: 0–5% for ASEAN-origin. Executive Orders sometimes adjust rates.
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Frequently asked questions
Most goods: 0–30% under AHTN (ASEAN Harmonised Tariff Nomenclature). VAT 12% on CIF + duty. ASEAN ATIGA provides 0–5% for ASEAN-origin goods.