The import tax from the Philippines to the USA is the sum of three charges layered on the shipment’s customs value: the base duty rate assigned by the product’s Harmonized Tariff Schedule classification, additional reciprocal tariffs imposed under presidential emergency authority since mid-2025, and federal processing fees. The old shortcuts are gone. Shipments under $800 no longer clear duty-free, and the Generalized System of Preferences that once zeroed out duties on many Philippine goods expired at the end of 2020 and has not been renewed. Landed cost is now meaningfully higher than it was a few years ago, and the math has to be done shipment by shipment.
What Duties Are Calculated On
Every charge starts from the customs value. The primary method under federal law is transaction value: the price you actually paid or agreed to pay the Philippine seller, with certain additions such as packing costs the buyer covered and any selling commission the buyer paid to the supplier’s agent.1Office of the Law Revision Counsel. 19 U.S. Code 1401a – Value
The United States values imports on a free-on-board basis. International shipping and insurance are not part of the dutiable value, provided they appear as separate line items on your commercial documents. If freight and product price are lumped together on the invoice, CBP treats the whole amount as dutiable, so ask your Philippine supplier for itemized invoices before the goods ship.
The Base HTS Duty Rate
The Harmonized Tariff Schedule assigns every product a classification code, and that code sets the duty rate based on the product’s material composition and intended use.2Harmonized Tariff Schedule. Harmonized Tariff Schedule Philippine goods fall under the “General” column-one rates, which run from zero on some raw materials to over 30 percent on certain textiles, footwear, and processed foods.3U.S. Customs and Border Protection. Harmonized Tariff Schedule – Determining Duty Rates
Classification is the single most consequential decision in the process. A one-digit difference in the HTS code can swing duty owed by tens of thousands of dollars on a large shipment. The U.S. International Trade Commission’s HTS search tool lets you look up products by keyword or browse by chapter. When you’re unsure, CBP will issue a binding ruling that locks in a classification before you ship. The turnaround takes weeks, but the certainty pays for itself on anything you plan to import regularly.
Reciprocal Tariffs Stack on Top
Since mid-2025, Philippine imports have also carried additional tariffs imposed under the International Emergency Economic Powers Act, often called reciprocal tariffs. They apply on top of the standard HTS rate rather than replacing it. If a product carries a 5 percent HTS duty and a 17 percent reciprocal tariff applies, you owe both.
The rates have shifted several times since they were introduced and may shift again, so verify the current figure through CBP or the U.S. Trade Representative’s tariff actions page before every shipment. As of mid-2026, USTR has also proposed Section 301 tariffs covering dozens of countries, including the Philippines, on certain product categories. Build the current tariff environment into your landed-cost math up front; the combined rate can change whether sourcing from the Philippines still makes sense compared with other origins.
No More Duty-Free Under $800
Before August 2025, shipments with a fair retail value of $800 or less entered the United States duty-free under the Section 321 de minimis exemption.4U.S. Customs and Border Protection. Section 321 Programs That is over. An executive order effective August 29, 2025, suspended duty-free de minimis treatment for shipments from all countries, regardless of value, origin, shipping method, or entry type.5The White House. Suspending Duty-Free De Minimis Treatment for All Countries
Every shipment from the Philippines now requires a customs entry filing in the Automated Commercial Environment, even a single item worth $50.6U.S. Customs and Border Protection. E-Commerce Frequently Asked Questions Packages that would have moved through the Section 321 pathway now typically need an informal entry (Entry Type 11) with full HTS classification and duty paid. Congress has also passed legislation permanently repealing the de minimis provision starting July 1, 2027, so this is not a temporary situation.7Office of the Law Revision Counsel. 19 USC 1321 – Administrative Exemptions
For individuals ordering online from the Philippines and for small commercial importers, the practical effect is significant. A package that used to clear customs automatically now needs formal documentation, an HTS code, and duty payment. A customs broker or a shipping service that files entries on your behalf keeps packages moving.
GSP Duty-Free Treatment Has Expired
The Generalized System of Preferences historically allowed many Philippine products to enter the United States at zero duty. The Philippines was one of the top five beneficiary countries by import volume. The program expired on December 31, 2020, and Congress has not reauthorized it.8Congress.gov. Generalized System of Preferences (GSP) – FAQ Products that once qualified now pay the full General duty rate in the HTS.
If your cost model was built around GSP savings, update it. Losing GSP and gaining IEEPA tariffs at the same time makes Philippine imports meaningfully more expensive than they were even a few years ago.
Processing and Harbor Fees
Duties are not the only line item. Every entry carries administrative fees.
The Merchandise Processing Fee for a formal entry, meaning goods valued above $2,500 or otherwise requiring a formal filing, is 0.3464 percent of the cargo’s value, with a minimum of $33.58 and a maximum of $651.50 per entry for fiscal year 2026. Manually filed entries carry an additional $4.03 surcharge.9U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees
Informal entries, which cover most shipments valued under $2,500, use smaller flat fees that depend on how the entry is filed:10Federal Register. Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026
- Automated, not prepared by CBP: $2.69
- Manual, not prepared by CBP: $8.06
- Manual, prepared by CBP personnel: $12.09
Shipments arriving by ocean freight at ports built or maintained with federal funds also owe a Harbor Maintenance Fee of 0.125 percent of the cargo value.11eCFR. 19 CFR 24.24 – Harbor Maintenance Fee Air freight is exempt because the statute reaches only cargo loaded or unloaded from commercial vessels.12eCFR. 19 CFR 24.24 – Harbor Maintenance Fee On large ocean shipments the percentage is small but can still run into hundreds of dollars.
A Customs Bond Before Release
CBP will not release a commercial shipment without a customs bond on file guaranteeing payment of duties, taxes, and fees.13Homeland Security. Find Import/Export Forms A single-entry bond covers one shipment, set at an amount no less than the total entered value plus estimated duties and fees. A continuous bond covers all entries over a 12-month period at 10 percent of the duties, taxes, and fees paid in the prior year, with a $100 minimum.14U.S. Customs and Border Protection. Bonds – How Are Continuous and Single Entry Bond Amounts Determined
Anyone importing from the Philippines more than a few times a year usually comes out ahead on a continuous bond. Single-entry bonds carry a premium each time, and those costs add up. A customs broker can arrange either type through a surety company.
What Errors Cost
Getting the numbers wrong has real financial exposure. Federal law sets civil penalties at three levels based on fault:15Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence
- Negligence, meaning failure to exercise reasonable care: up to the lesser of the domestic value of the merchandise or twice the lost duties and fees. Where the error did not affect duty amounts, up to 20 percent of the dutiable value.
- Gross negligence, meaning wanton disregard of obligations: up to the lesser of the domestic value or four times the lost duties. Where duties were not affected, up to 40 percent of the dutiable value.
- Fraud, meaning intentional misrepresentation: up to the full domestic value of the merchandise.
Clerical errors and honest mistakes of fact are excepted from penalties unless they form a pattern of negligent conduct. Accurate classification and clean records are the protection. If you discover an error after filing, voluntary self-disclosure to CBP before the agency finds it results in substantially lower penalties.