CUSTOMS DUTIES: PHILIPPINES TO UNITED STATES

Overview of Customs Duties from Philippines to United States

The United States maintains a cross-border friendly trade environment with an "A" ease of importing goods score. As an exporter from the Philippines, you should be aware that the U.S. has 14 active trade agreements and maintains relatively favorable conditions for international commerce. The U.S. does not employ import taxes at the federal level, and the average duty rate is notably low at 5.63%, making it an attractive market for Philippine exporters.

All goods imported into the United States are subject to duty and tax regardless of value, as there is no de minimis exemption. This means even small shipments will require proper customs documentation and duty assessment. Understanding the Harmonized Tariff System (HTS) and proper product classification is essential for accurate duty calculation.

General Duty Rates

The following table outlines typical duty rates for common product categories. Duty rates are applied to the FOB (Free on Board) value of goods and can be either Ad Valorem (percentage-based) or specific (per unit). For precise rates, consult the Harmonized Tariff Schedule of the United States Annotated (HTSUS).

Product Category	Duty Rate	Notes
Books, Music, Video	Varies by HS code - contact our experts	Specific rates depend on format and classification
Computer and Consumer Electronics	Varies by HS code - contact our experts	Rates vary significantly by component type
Toys and Hobbies	Varies by HS code - contact our experts	Safety certifications may be required
Office Equipment and Supplies	Varies by HS code - contact our experts	Rates depend on specific equipment classification
Average Duty Rate (All Categories)	5.63%	U.S. average across all imported goods

Required Documentation

• Commercial Invoice: Detailed invoice showing product descriptions, quantities, unit prices, and FOB value
• Packing List: Itemized list of goods with weights and dimensions for each package
• Bill of Lading or Airway Bill: Proof of shipment and carrier information
• Certificate of Origin: Documentation establishing the country of origin (Philippines)
• HS/HTS Classification: Proper Harmonized Tariff System codes for all products
• Import License/Permits: If applicable, depending on product category (FDA, FCC, or other agency requirements)
• Insurance Certificate: If goods are insured during transit
• Product-Specific Documentation: Certificates of compliance, safety certifications, or test reports as required

Important Regulations

• No Federal Import Tax: The U.S. does not impose federal import taxes; however, state-specific sales taxes may apply based on destination and nexus requirements
• Merchandise Processing Fee: A Merchandise Processing Fee (MPF) applies to all non-postal shipments regardless of value, unless an exemption applies
• Customs and Border Protection Registration: While CBP does not require importers to register for an import permit or license, other government agencies (FDA, FCC, etc.) may require specific certifications based on product type
• FOB Valuation: Duty is calculated on the FOB value of goods only, not including shipping, insurance, or other fees
• Product Classification: Accurate HS code classification is critical, as misclassification can result in penalties and delays
• De Minimis Exception: Unlike many countries, the U.S. has no de minimis exemption—all shipments are subject to duty and tax regardless of value

Trade Agreements

The United States maintains 14 active trade agreements that may provide preferential duty rates for qualifying goods. While the Philippines does not have a specific bilateral free trade agreement with the U.S., Philippine exporters should verify whether their products qualify for any preferential treatment under existing multilateral agreements or programs.

For the most current information on applicable trade programs and preferential rates, consult with U.S. Customs and Border Protection (CBP) or a licensed customs broker specializing in Philippine exports.