Philippines — Customs, duties & de minimis (EN)

Incoterm: DAP — recipient pays all import taxes/fees; the seller does not prepay duties or VAT.
Carrier: From Japan via Japan Post (ePacket Light / EMS, tracked)

1) De minimis

• Shipments ≤ PHP 10,000 (FCA/FOB value) are exempt from duties and taxes; applies to postal and express consignments.

• Public guidance also cites PHP 10,000 for travelers/personal imports.

2) Above the threshold

• 12% VAT plus customs duty (by HS code), computed on CIF (goods + freight + insurance), then VAT on (CIF + duty + excise if any).

• Excise goods (alcohol, tobacco, certain oils, etc.) require BIR ATRIG and are taxed additionally.

3) Clearance practice

• Carriers usually advance-pay customs and bill the consignee, with possible disbursement/processing fees; express/postal procedures are defined by BOC.

• Commercial invoice and proof of payment may be required.

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Pilipinas — Mga buwis at de minimis (Filipino)

Incoterm: DAP — tatanggap ang magbabayad ng lahat ng buwis/fees; hindi nagbabayad nang pauna ang seller.
Padala: Mula Japan sa pamamagitan ng Japan Post (ePacket Light/EMS, may tracking)

1) De minimis

• Kung ≤ PHP 10,000 ang halaga (FCA/FOB), walang duty at VAT; sakop ang postal at express.

2) Higit sa threshold

• VAT 12% + customs duty (depende sa HS code), base sa CIF; ang VAT ay sa CIF + duty + excise.

• Para sa alak/duhan/ilang langis, may excise at ATRIG mula BIR.

3) Proseso

• Kadalasang ina-advance ng carrier ang buwis at sisingilin ang tatanggap; maaaring may processing/disbursement fee. May hiwalay na patakaran para sa express/postal.

• Maaaring hingin ang invoice at resibo ng bayad.