Import and Export Duties and Customs Fees and Charges

Tariff refers to the duties to be paid on articles of merchandise for export or import

Import Duties

There are 2 kinds of import duties: regular and special. Regular import duties are ad valorem duties imposed on imported articles in accordance with the rates and classifications in the Tariff and Customs Code

Special import duties are levied in addition to regular duties and generally for the purpose of protecting our local industries against unfair foreign competition. They are the following:

1.) Countervailing duty

Imposed on imported articles that are granted a subsidy from the government of the country where the imported goods came from which has caused or can cause serious injury to a local industry or materially retards the growth or prevents the establishment of a local industry.

2.) Anti-dumping duty

Imposed on articles imported into the Philippines at less than the normal value when destined for domestic consumption in the exporting country which is the difference between the export price and the normal value of such articles.

3.) Marking duty 

Imposed on articles not properly marked as to the country of origin in accordance with the requirements in the Tariff and Customs Code.

4.) Discriminating duty

Imposed on imported articles if their country of origin imposes unreasonable charges/limitations not equally enforced on like articles of every foreign country or discriminates against Philippine commerce.

The CTA has the exclusive appellate jurisdiction to review decisions by the secretaries of the DTI and DA involving dumping and countervailing duties under Sec 301-302 of the Tariff and Customs Code and safeguard measures under RA 8800. Appeals from the CTA in these cases are made by certiorari to the SC.

Importation

Importation begins when the vessel or aircraft enters Philippine jurisdiction with the intention of unloading its cargo. It ends when the taxes, duties and charges on the imported articles are paid and the legal permit to withdraw them from the custody of Customs is issued.

Export Duties

Export duties are imposed on products exported from the Philippines to another country. Presently, there are no export duties.

Customs Fees and Charges

1.) Harbor fee

Paid by the owner, agent, operator or captain of the vessel for each entry into or exit from a port of entry in the Philippines.

2.) Wharfage due

Amount assessed against the cargo of a vessel engaged in foreign or coastwise trade, based on quantity, weight or measure received and/or discharged by the vessel.

3.) Berthing charge

Amount assessed against a vessel mooring or berthing at a pier, wharf, bulkhead wharf, river or channel marginal wharf at any national port in the Philippines.

4.) Storage charge

Amount assessed on articles for storage in customs premises, cargo sheds and government warehouses.

5.) Arrastre charge

Amount the owner, consignee or agent of either, of articles or baggage has to pay for handling, receiving and custody of the imported/exported article or baggage of the passengers.

6.) Tonnage dues

Amount paid by the owner, operator, agent or captain of a vessel engaged in foreign trade when it enters the Philippines or leaves the Philippines for a foreign port. It is based on the vessel's tonnage.

7.) Anchorage fee

Amount assessed against vessels engaged in foreign trade that drop anchor in the Philippines but don't make berth.

8.) Usage fee

The opposite of anchorage fees and tonnage dues. Amount assessed against vessels engaged in domestic trade that berth or drop anchor at any port in the Philippines.

9.) Lay up fee

Amount assessed against vessels engaged in domestic trad that are authorized to temporarily lay up  and drop anchor at any port in the Philippines.

10.) Other service fees and charges

Imposed for services rendered and documents issued by the Bureau of Customs, such as certificates of Philippine registry and ownership and other permits and licenses.

Articles Banned from Importation:

1.) Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war (and their parts,) except when authorized by law

2.) Treasonous and rebellious articles

3.) Obscene and immoral articles

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4.) Prohibited/illegal drugs

5.) Gambling devices and tickets, except those authorized by law

6.) Other articles which may be prohibited by law to be imported into the Philippines