Import Regulations in Philippines


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Import Regulations in Philippines

Prohibited items include: firearms, explosives and ammunition, printed subversive, obscene and pornographic materials, drugs of substances for abortion, articles of gold, silver and precious metals without indications of actual fineness of quality, adulterated drugs or foodstuffs, marijuana, poppy, coca leaves, heroin, opium, or any other prohibited drugs opin pipes and parts thereof.

Here is the list of documents required for international shipping to the Philippines: Commercial Invoice, Bill of Lading or Airway Bill for air shipments, Certificate of Origin (if requested), Packing List, Applicable special certificates required due to the nature of goods being shipped and/or requested by importer/ bank/ letter of credit clause, (e.g. Bureau of Food and Drugs (BFAD) license, Commercial Invoice of Returned Philippine Goods and Supplemental Declaration on Valuation, For Letter of Credit (L/C) Transaction, a duly accomplished Letter of Credit (L/C)  including Proforma Invoice, Import Entry Declaration for Advance Customs Import  Duty (ACID), For non-L/C Transactions, either Draft Documents against Acceptance (D/A),  Documents Against Payment (D/P), Open Account (OA) or self-funded, a Proforma  Invoice.

Types of Duty
All imported goods for use are subject to the payment of import duty prior to release of unless otherwise exempted in accordance with law by the Department of Finance. Also all imported goods are subject to the payment of VAT at the uniform rate of 10% of the total landed cost. Even if the shipment is duty free, it may still be subject to VAT. Such items as automobiles, jewelry, alcohol, tobacco, etc. may also be subject to the payment of Ad Valorem Tax. Its rate depends on the make-up of the commodity such as the engine displacement cost in case of automobiles, or alcohol content in case of beverages.

The rate of import duty varies depending on the commodity imported, ranging from 3 to 50%.

Labeling Requirements
Name of Product, List of ingredients used in product (in decreasing order of proportion), including additives, flavorings, and preservatives used, Net content, Name and address of manufacturer/packer or distributor, including country of origin for importer products and name and address of Philippine importer/ distributor and Lot identification.