Shipping parcels from 
China to the 
Philippines: what taxes apply at PHP 10,000 or less? in detail
Goods with an FOB/FCA value of PHP 10,000 or less are free of duty and tax (source passage for tobacco and alcohol excise still to be checked), under Section 423 of the Customs Modernization and Tariff Act (CMTA). Above PHP 10,000: import duties and taxes are assessed by the goods and any applicable relief; this page has not yet checked the original text for import VAT and excise on special goods, so confirm with your declarant before quoting. Commercial goods with an FOB/FCA value below PHP 50,000 normally use informal entry; the type of entry and whether tax is due are separate questions.
- Applies to
- Postal or courier parcels sent from China to individuals in the Philippines.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Value | Duty | VAT | Status | Source |
|---|---|---|---|---|
| PHP 10,000 or less | None | None (source passage for tobacco and alcohol excise still to be checked) | In force | |
| Over PHP 10,000 | Per tariff for the goods; not necessarily above zero | 12% VAT (source passage to be checked) | In force | Same |
| Commercial goods, FOB/FCA below PHP 50,000 | Assessed separately, including the PHP 10,000 de minimis rule | Assessed separately | In force (normally informal entry) | Same |
Note
The Philippines' 2024 law RA 12023 puts 12% VAT on digital services. It does not cover physical parcels, so don't confuse the two.
What you can do yourself
- Check the actual FOB/FCA value against the threshold and keep the supporting documents.
- Above that, check duty and VAT (12%, source to be checked) for the goods, and state in your quote who pays.
- Excise on tobacco, alcohol and other special goods: the source passage has not been checked; ask a customs broker first.
When to use a licensed professional
- For commercial goods with an FOB/FCA value of PHP 50,000 or more, or goods needing an import permit, check formal-entry requirements with a Philippine Licensed Customs Broker.
- If you receive a demand for tax or goods are held, talk to a local customs broker or lawyer.
Check before you pay, and warning signs
- Check the broker's accreditation with the Bureau of Customs.
- "Split it and it's all tax-free" or "declare a low value" are warning signs.
Unknowns
- Special duties or trade-remedy measures on Chinese goods: not verified in this review; check the applicable tariff.
- Any change to the parcel threshold in the last 12 months: none found (CAO 01-2026 is about importer accreditation, not the threshold).
- Source passages for the 12% VAT, tobacco/alcohol excise and RA 12023: not obtained in review; to add.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-26
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