How is import duty calculated in the Philippines?

Customs duty is charged on the CIF value (cost + insurance + freight) at the rate for your product's tariff heading, commonly 0% to 15%. VAT of 12% is then applied to the CIF value plus the duty plus other customs charges, so VAT is calculated on the duty-inclusive base.

What is the de minimis threshold?

Shipments with a dutiable value of PHP 10,000 or less are exempt from duties and taxes under the de minimis rule. Above that threshold, full customs duty and 12% VAT apply to the entire value, not just the excess.

What VAT rate applies to imports?

The standard import VAT rate is 12%, calculated on the sum of the CIF value, the customs duty, and any other charges such as excise tax or customs processing fees. This calculator applies 12% VAT to the CIF plus duty base.

Are there other customs fees?

Yes. The Bureau of Customs charges an import processing fee that scales with shipment value, plus a customs documentary stamp tax and possible excise tax on goods like alcohol, tobacco and vehicles. These vary and are not fully itemised here.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your details stay private.

Philippines Import Duty & Customs Calculator

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This Philippines import duty and customs calculator estimates the total landed cost of a shipment by applying customs duty to the CIF value and then 12% VAT on the duty-inclusive base. Enter your shipment value and duty rate to see the breakdown.

How it works

Philippine customs charges are layered:

Customs duty = CIF value × duty rate (commonly 0–15%, depending on the tariff heading).
VAT = 12% × (CIF value + customs duty + other charges).
Landed cost = CIF + duty + VAT (+ any processing/excise fees).

Crucially, VAT is calculated on the duty-inclusive value, so duty is effectively taxed too. The de minimis rule exempts shipments valued at PHP 10,000 or less from duty and tax entirely.

Duty = CIF × rate VAT = 0.12 × (CIF + Duty)

Example

Import goods with a CIF value of PHP 50,000 at a 10% duty rate. Duty = 50,000 × 10% = PHP 5,000. The VAT base is 50,000 + 5,000 = 55,000, so VAT = 12% × 55,000 = PHP 6,600. Total landed cost = 50,000 + 5,000 + 6,600 = PHP 61,600.

Notes

This covers the two main levies — duty and VAT. The Bureau of Customs also charges an import processing fee that scales with value, a documentary stamp tax, and excise tax on goods such as alcohol, tobacco, fuel and vehicles. These extras are not itemised here, so your actual landed cost may be slightly higher. Always confirm your product’s exact tariff rate from the Philippine Tariff Finder.