Sending a package to the Philippines: Customs, VAT and delivery time
From Germany to Manila, Cebu or Davao: How to properly prepare business shipments
With over 7.000 islands, the Philippines is one of the more geographically challenging shipping destinations in Southeast Asia. While Metro Manila, Cebu, and Davao are well connected to international transport networks, deliveries to smaller islands or more remote regions can take significantly longer.
- Shipping from Germany to the Philippines
- Parcel, express and freight solutions
- Shipping to Manila, Cebu and Davao
- Prepare customs and goods data digitally
- Take 12% VAT into account when importing.
- Check the 10.000 de minimis limit
- Clarify importer accreditation before shipping
- Review licensing requirements for regulated goods
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In the Philippines, the value of the goods and the importer determine the customs procedure.
For business shipments, the customs tariff number, value of goods, recipient and any necessary permits should be clarified before collection.
It is particularly important to distinguish between smaller shipments, simplified imports and regular commercial imports.
Include 12% VAT in your calculations.
The standard Philippine Value Added Tax (VAT) is 12 percent. For imports, it is generally calculated on the entire customs tax base, including relevant customs duties and clearance costs.
Observe the 10.000 de minimis limit
If the FOB or FCA value of a shipment is 10.000 Philippine pesos or less, no import duties or taxes are generally levied. Exceptions may apply, particularly for specially regulated goods.
Check the importer beforehand
Companies that regularly import goods into the Philippines generally require accreditation from the Bureau of Customs. For regulated products, additional permits from other authorities may be required.
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Important information about customs and import duties
DAP or DDP to the Philippines: Clarify importer and costs beforehand
For business shipments, it should be determined who will handle import clearance before the shipment is booked.
For DAP The seller organizes the transport to the agreed destination.
Import clearance and the agreed import costs are generally the responsibility of the recipient.
This can include:
- Import duty
- 12% VAT
- Excise tax (if applicable)
- Import Processing Charge
- Customs Documentary Stamp
- Import permits
- Customs broker fees
- Carrier handling fees
For DDP The seller assumes further import obligations and agreed duties, provided that the carrier and import structure allow this.
Before making a binding DDP offer, at least the following should be checked:
- AHTN/HS code
- FOB or FCA value
- Customs value
- MFN customs rate
- 12% VAT
- Excise tax (if applicable)
- Accreditation of the importer
- Product-specific approvals
- Carrier and handling costs
Especially in the case of shipments to the Philippines, it should also be checked whether the recipient can act as a regular importer or whether a different procedure is required for the specific shipment.
What is the import duty in the Philippines?
The Philippines does not have a uniform import duty.
The specific customs duty rate depends on the AHTN tariff position and the tariff regulations applicable to the country of origin.
For goods from Germany, the following is usually the case:
Most Favorite Nation Tariff, MFN for short
prevail.
The following should be checked in particular for customs calculation:
- AHTN/HS code
- Product description
- Customs value
- Country of origin
- possible special levies
- possible product-specific limitations
The customs value is generally based on the transaction value.
The Bureau of Customs generally uses the transaction value of the imported goods as its starting point.
Depending on the shipment, costs such as transport, insurance and other customs-relevant expenses are taken into account.
The stated value of the goods should therefore be verifiable with invoices and payment documents.
What is the value-added tax (VAT) rate in the Philippines?
The Philippine sales tax is called:
Value Added Tax, VAT.
The regular rate is:
12%.
VAT generally also applies to taxable imports of goods.
The calculation does not only consider the pure invoice value.
The basis for assessment may include, among other things:
- Customs value
- Import duty
- Excise tax (if applicable)
- Brokerage Fee
- Import Processing Charge
- other customs-related fees
This results in a higher actual tax burden than a simple calculation of 12 percent on the value of the goods.
Legal exceptions may apply to certain goods or import transactions.
Regular VAT: 12%
E2M and importer accreditation: Imports are largely processed digitally.
The Philippine customs administration uses this for many import processes:
Electronic-to-Mobile System, E2M for short.
Electronic customs and trade data is processed through this platform.
Importers must generally be accredited by the Bureau of Customs before the first regular customs transaction.
Registration is managed through the relevant accounts management structure of the Bureau of Customs.
The customs system will be further modernized in 2026.
The Bureau of Customs is working on a new one in 2026:
Integrated Customs Processing System, CPS.
This system is intended to gradually replace the existing E2M system with a fully digital platform.
Among other things, digital processes are planned for:
- Amount
- Exports
- Transit
- Risk assessment
- Payments
- further customs procedures
Until the complete transition, E2M will remain part of the ongoing customs clearance process.
Regulated goods require additional permits.
Depending on the product, other Philippine authorities may be involved.
These include, for example:
- Food and Drug Administration
- Bureau of Philippine Standards
- Bureau of Plant Industry
- Bureau of Animal Industry
For regulated goods, permits should therefore be obtained before shipment whenever possible.
Sending a package to the Philippines: What companies should know beforehand
The Philippines are an archipelago in Southeast Asia with more than 7.000 islands.
This geographical structure has a direct impact on transport routes and delivery times.
The most important economic and logistics centers include:
- M
- Cebu
- davao
- Quezon City
- Batangas
- Clark
For smaller goods, international parcel and express services are available.
For machinery, pallets and larger quantities of goods, however, air and sea freight as well as subsequent intra-Philippine transport play an important role.
What documents do I need for the Philippines?
For a commercial delivery of goods, the following information and/or documents should typically be prepared:
- Commercial Invoices
- Packing List
- Air Waybill or Bill of Lading
- precise product description
- AHTN/HS code
- cart value
- Country of origin
- complete importer data
- Import permit (if applicable)
- If applicable, conformity or product certificates
For regulated products, it is particularly important to check which Philippine authority is responsible for the approval.
Is there a trade agreement between the EU and the Philippines?
There is currently no free trade agreement in force between the European Union and the Philippines.
However, the EU and the Philippines are negotiating a free trade agreement.
Therefore, German goods are not automatically subject to a special EU preferential duty when imported into the Philippines.
The Philippine MFN customs tariff should be checked for the specific tariff item.
What does GSP+ mean in the Philippines?
The Philippines have benefited from the European Union's GSP+ system since December 2014.
However, this rule is often interpreted in the wrong direction for trading.
GSP+ offers the following benefits:
certain Philippine products upon import into the European Union.
However, this does not result in a general customs preference for a shipment of goods from Germany to the Philippines.
Do I need a EUR.1 for the Philippines?
For a normal export of German goods to the Philippines, an EUR.1 certificate is not used as a general proof of preferential origin.
Since there is currently no EU-Philippine free trade agreement in force, an EUR.1 certificate does not automatically lead to a lower Philippine import duty.
Instead, the decisive factor is the Philippine MFN tariff applicable to the goods.
How long does it take for a package to arrive in the Philippines?
DHL Parcel currently states a delivery time estimate of:
16 to 24 working days.
The current storage period is 30 days.
Express shipments can reach key economic regions significantly faster.
DHL Express indicates a standard delivery time of approximately the following for the Philippines via Express Worldwide:
2 working days
in the international main race.
However, actual delivery may take longer, especially in the case of:
- Customs inspection
- missing import permits
- Recipient addresses on smaller islands
- Remote Areas
- necessary intra-Philippine onward transport
What language should the customs declaration be in?
DHL lists the following for the Philippines:
English.
The product description should be as specific as possible.
Not:
“Machine Parts”
but for example:
“Stainless steel mounting bracket for industrial packaging machine”
This makes the product, material, and intended use much easier to identify.
Correctly writing an address in the Philippines
International recipient addresses should be written in Latin letters and Arabic numerals.
One possible format is:
PHILIPPINE INDUSTRIAL SYSTEMS INC.
1258 INDUSTRIAL ROAD
MAKATI CITY
1200 METRO MANILA
PHILIPPINES
Additionally, the recipient's telephone number and email address should be provided.
Since shipments often pass through several regional delivery networks, complete contact details are particularly helpful.
These errors are delaying shipments to the Philippines
Many delays occur not during the flight or sea freight, but during import.
Typical problems include:
- The importer is not properly accredited.
- The HS or AHTN code is incorrect.
- The product description is too general.
- The value of the goods cannot be verified.
- Proof of payment is missing
- The import permit was not applied for in time.
- FDA, BPS, BPI, or BAI requirements were overlooked.
- The commercial invoice and packing list do not match.
- Recipient information is incomplete
- Onward transport to another island was not taken into account.
The Bureau of Customs may, for example, request an invoice, proof of payment, or import permit if a shipment is held for inspection.
Especially for recurring exports, HS code, origin, product description and licensing requirements should therefore be maintained centrally whenever possible.
Further information can be found at Customs questions in the shipping process are answered automatically.
What goods are shipped from Germany to the Philippines?
The Philippines has significant electronics, semiconductor, food, construction, energy and service sectors.
Therefore, technical products and capital goods may be of particular interest to German companies.
Typical business mailings may contain, for example:
- Machines and production facilities
- Machine spare parts
- Electrical Engineering
- Automation and control technology
- Measurement and testing technology
- IT and communication technology
- medical devices and accessories
- Laboratory and analytical technology
- Pumps and water technology
- Tools and industrial components
- Spare parts for energy and infrastructure technology
For imports, the Philippine customs administration uses the ASEAN Harmonized Tariff Nomenclature, or AHTN for short.
The specific tariff position determines the customs duty rate, possible excise taxes and any import permits that may be required.
The Philippine Tariff Commission provides its own Tariff Finder for up-to-date checks.
Especially with technical products, the HS or AHTN code should therefore not be determined only after the goods have arrived.
Further information can be found at Avoid common errors with HS codes.
Shipping information: Philippines
Standard, express or freight to the Philippines?
Which shipping method makes sense depends primarily on size, weight, recipient location and urgency.
Standard package
For smaller and less time-critical goods, an international parcel service can be used.
DHL Parcel currently states a delivery time estimate of:
16 to 24 working days.
For more information, please visit DHL Parcel and international shipping options.
Express Shipping
For urgent spare parts, production materials, or high-quality technical products, express shipping is significantly faster.
DHL Express estimates approximately two working days for key destinations in the international main route.
Freight shipping
Air and sea freight are particularly suitable for machinery, pallets and larger quantities of goods.
For deliveries to other islands, the subsequent inland transport should be taken into account during the planning phase.
Manila is the most important international logistics hub in the Philippines.
Due to its island location, maritime transport plays a particularly important role in the Philippine economy.
This is a key location:
Manila International Container Terminal, MICT.
It is the largest and busiest container terminal in the country and has an annual capacity of around three million TEU.
The port system in the greater Manila area also includes other terminals such as:
- Manila South Harbor
- Manila North Harbor
Other important port and logistics regions are located in, among other places:
- Batangas
- Cebu
- davao
- Subic
- Cagayan de Oro
For larger machinery and container shipments, the choice of the right port of entry can have a significant impact on subsequent inland transport.
For more information, please visit international freight shipping.
What import costs might arise in the Philippines?
The actual import costs depend on the specific goods and the customs procedure.
Possible components include:
- Import duty according to MFN tariff
- 12% VAT
- Excise tax (if applicable)
- Import Processing Charge
- Customs Documentary Stamp
- Import license costs
- Customs broker fees
- Carrier handling fees
The specific customs duty rate should be checked using the AHTN code in the current Philippine Tariff Finder.
Germany currently has no free trade agreement in force with the Philippines. Therefore, the applicable MFN tariff generally applies to products originating in Germany.
How much does a package to the Philippines cost?
The transport price depends in particular on:
- Weight
- Dimensions
- Volumetric weight
- Carrier
- Standard or express shipping
- Recipient island and destination region
- Type of goods
- Additional Services
Especially in the Philippines, the specific recipient region can significantly influence the price.
Delivery to Metro Manila may be logistically easier than transport to a smaller island or a remote province.
In addition to international transport costs, potential remote area and onward transport costs should also be taken into account.
Comparing different carriers is particularly worthwhile for regular shipping.
You can find out more at Multi-carrier shipping for international business shipments.
Online trading in the Philippines: Understanding the 10.000 £ limit
The Philippine de minimis rule is particularly interesting for small e-commerce shipments.
Goods with an FOB or FCA value of:
at most 10.000 Philippine pesos
They can generally be imported without import duties or import taxes.
However, the value of the goods should be stated correctly and be verifiable by an invoice or proof of payment.
Customs officials explicitly point out that gifts and used goods can also be subject to tax if the legal de minimis limit is exceeded.
50.000 determines whether entry is informal or formal.
Besides the de minimis threshold, there is a second important value limit.
Commercial goods with an FOB or FCA value of:
under 50.000 pesos
can generally have a Informal Entry be processed.
Commercial goods from:
50.000 Weight
generally fall under a Formal Entry.
This is particularly important for online retailers because the 10.000 peso limit and the 50.000 peso limit have two different functions.
- up to ₱10.000: generally de minimis exemption
- Above ₱10.000 to below ₱50.000: Taxes may apply, but informal entry is possible.
- From £50.000: regular formal entry for commercial goods
For regulated products, additional permits may be required, regardless of the value of the goods.
Tracking is particularly important during long runtimes.
Due to the island location and possible regional routing, customers may have to wait a longer time for their order.
In such cases, automatic status updates reduce inquiries about the current shipping status.
For more information, please visit Branded tracking for international shipments.
GSP+ helps Philippine exports to the EU, not German exports to the Philippines.
Trade between the European Union and the Philippines is often subject to confusion.
The Philippines have been part of the European Union since 2014.
GSP+ system.
As a result, many products of Philippine origin receive tariff advantages when imported into the European Union.
However, this rule does not automatically apply in the opposite direction.
There is currently no EU-Philippines free trade agreement for goods delivered from Germany to the Philippines.
The European Union and the Philippines are currently negotiating such an agreement.
Until a corresponding agreement actually comes into force, German companies should generally check the Philippine MFN tariff for their goods.
Therefore, an EUR.1 currently does not generate a general tariff preference for normal German exports to the Philippines.
The customs system will be technically modernized in 2026.
Another special feature is the ongoing digitization of the Bureau of Customs.
The existing E2M system will continue to be used.
In parallel, however, the customs administration is developing a new integrated Customs Processing System, which in the future will combine import, export, transit, risk and payment processes more effectively on one platform.
For companies, this means that the importance of consistent digital article and customs data will continue to increase in the long term.
Which carrier is suitable for the Philippines?
For shipments from Germany to the Philippines, various international parcel, express and freight providers are available.
Depending on the broadcast, the following can be used, for example:
- DHL
- DHL Express
- UPS
- FedEx
- international air freight partners
- Sea freight and forwarding partner
When making a comparison, the base price should not be the only factor considered.
Other important criteria include:
- Runtime
- Customs service
- Tracking
- Insurance
- maximum dimensions and weights
- Recipient island
- Remote area surcharges
- Forwarding within the Philippines
Therefore, a different service may be more suitable for transporting an urgently needed spare part to Manila than for a pallet to Cebu or a machine that subsequently needs to be transported to a smaller island.
Frequently Asked Questions about Shipping
Can I send a package from Germany to the Philippines?
Yes. Parcels, express shipments, and business goods can be sent from Germany to the Philippines. Since the Philippines is outside the EU, shipments require complete customs information.
How long does it take for a package to arrive in the Philippines?
DHL Parcel currently estimates delivery times of 16 to 24 business days. DHL Express can reach key destinations on the main international route in approximately two business days. Delivery to remote regions and islands may take longer.
What is the value-added tax (VAT) rate in the Philippines?
The standard Philippine VAT rate is 12 percent. For imports, it is generally calculated on the Total Landed Cost, which may include customs duties and other relevant handling costs in addition to the customs value.
What is the import duty in the Philippines?
Import duties depend on the AHTN tariff classification. For goods from Germany, the Philippine MFN tariff generally applies unless another preferential rule applies. The current rate can be checked using the Philippine Tariff Finder.
Is there a duty-free allowance in the Philippines?
Yes. Goods with an FOB or FCA value of 10.000 Philippine pesos or less are generally exempt from import duties and taxes. Special rules may apply to certain goods.
What happens with shipments over 10.000 pesos?
Above the de minimis threshold, customs duties and 12% VAT may apply. Commercial goods under 50.000 pesos FOB or FCA can generally be processed via informal entry. For goods valued at 50.000 pesos or more, formal entry is generally required.
Do I need a EUR.1 for the Philippines?
There is currently no general tariff preference for ordinary German exports to the Philippines via an EUR.1 certificate. A free trade agreement between the EU and the Philippines is currently still being negotiated.
What does GSP+ mean in the Philippines?
GSP+ grants tariff advantages to many products of Philippine origin when imported into the European Union. This regulation does not automatically apply to German goods exported to the Philippines.
Does the recipient need to be registered as an importer?
Businesses and individuals wishing to conduct regular import business in the Philippines must generally be accredited by the Bureau of Customs before the customs transaction. Separate procedures exist for one-off or non-recurring imports.
Which goods require an import license?
Approval requirements can apply to a variety of products, including food, pharmaceuticals, plants, animals, electrical appliances, telecommunications equipment, chemicals, and other regulated goods. Depending on the product, the responsible agency may be, for example, the FDA, BPS, BPI, or BAI.
What language should the customs declaration be in?
DHL specifies English as an acceptable language for the customs declaration for shipments to the Philippines. The goods description should clearly state the product, material, and intended use.
What documents do I need for the Philippines?
Typically, a commercial invoice, packing list, air waybill or bill of lading, as well as complete product and recipient information, are required. For regulated goods, import permits, licenses, or other official approvals may also be necessary.
