Parcels above the ₱10,000 de minimis threshold pay two taxes at customs: duty on the CIF value (declared value + freight + insurance, at your item’s HS-line rate) and the 12% import VAT computed on CIF plus duty. Enter your shipment to see both — or the de minimis exemption.
How the computation works
- De minimis first: FOB/FCA of ₱10,000 or less → no duties, no VAT, no excise (CMTA §423 & §800). The test uses the goods’ value only — shipping never pushes a qualifying parcel into tax.
- Duty = CIF × HS rate: CIF is the declared value plus freight and insurance; the rate comes from the TCC for your exact product line (0–65% across the tariff nomenclature).
- Import VAT = 12% × (CIF + duty) (plus excise where applicable) — the duty itself is inside the VAT base, another tax-on-tax stack.
- Worked example: ₱20,000 item + ₱1,500 freight at 15% → duty ₱3,225 + VAT ₱2,967 = ₱6,192 in taxes on a ₱21,500 CIF.
What this calculator does not cover
- Excisable imports (vehicles, alcohol, tobacco, fuel) — excise stacks on top of duty and enters the VAT base; not computed here.
- Brokerage, arrastre, and processing fees — real costs, but service charges, not taxes.
- Personal/balikbayan-box relief, donations, and commercial-regime specifics — separate rules and limits; see the import tax guide.
- Anti-dumping and safeguard duties — exceptional measures keyed to specific country/product findings.
Want the full picture?
Our import tax guide walks the whole chain: de minimis, CIF valuation, TCC rates and ATIGA, the VAT stack, and what couriers actually collect.
Read the Import Tax GuideConfusing “de minimis” with the BIR one?
The customs ₱10,000 import exemption and the BIR’s de minimis employee benefits are unrelated rules sharing a name.
Read the Employee De Minimis GuideFrequently Asked Questions
What is the ₱10,000 de minimis rule for imports?
Under the Customs Modernization and Tariff Act (Sections 423 and 800), goods with an FOB or FCA value of ₱10,000 or less are exempt from customs duties, VAT, and excise — no taxes are collected at all. The test keys on the FOB/FCA value, so freight and insurance do not push a qualifying parcel into taxation. Parcels to the same recipient and address arriving the same day are consolidated: if the combined value exceeds ₱10,000, the entire shipment is taxed.
Is customs de minimis the same as de minimis benefits for employees?
No — they are unrelated rules that share a Latin name. Customs de minimis is the ₱10,000 import exemption; employee de minimis benefits are the BIR’s minimal-fringe-benefit exemptions (rice subsidy, uniform allowance, and similar) under RR 29-2025. Our de minimis benefits guide covers the employee side.
How is the 12% import VAT computed?
Import VAT is 12% of the landed value: the CIF total (declared value plus freight and insurance) plus the customs duty itself — and plus excise, where applicable. Like fuel, the VAT base includes the duty, so a portion of the VAT taxes the duty.
What duty rate applies to my item?
The binding rate is the one for your exact HS line in the Philippine Tariff Commission’s TCC finder — it ranges from 0% to 65% depending on the product. Typical starting points: books and most printed material 0%, laptops/phones/computer equipment 0%, clothing and footwear around 15%. ASEAN-originating goods with a Form D enter at 0% under ATIGA.
Do I pay duty and VAT on the shipping cost too?
Yes. Duty is computed on the CIF value — declared value plus freight and insurance — and the VAT follows the same base. A ₱20,000 item with ₱1,500 shipping is taxed on ₱21,500, not ₱20,000.
Are courier and brokerage fees included in the tax?
No. Customs brokerage, arrastre, and express-company processing fees are service charges, not taxes — this calculator computes only duties and VAT. Restricted goods and commercial quantities do not qualify for the de minimis exemption regardless of value.
This calculator provides planning estimates based on the Customs Modernization and Tariff Act (RA 10863) and the NIRC as amended. Duty rates vary by HS line — the Tariff Commission’s TCC is the binding source. It is not tax advice — consult the BOC or a licensed customs broker for specific shipments.