Import duty on Perfumes to Philippines (2026)
HS 3303.00.00 · Source: official Philippines tariff schedule · Updated 2026-06-10
TL;DR
Perfumes classify under HS 3303.00.00 in Philippines. Import duty 7. On a $1,000 FOB shipment, total taxes due at import ≈ $199 (effective rate ≈ 19.84%).
Tax breakdown at import
Sample shipment FOB $1,000, origin = China (duty basis: CIF)
| Tax | Rate | Amount (USD) | Note |
|---|---|---|---|
| Import duty (MFN/FTA) | 7 | $70.35 | |
| VAT | 12% | $129.04 | |
| Total taxes at import | 19.84% | $199.39 | as % of CIF |
Philippines de minimis
Duty-free below PHP 10,000 (~$180)
CAO 02-2025 effective 2025-05-07; B2C air only, not sea/B2B
~$180 B2C air parcels are tax-free; same-day same-address parcels are aggregated.
As of 2026-06 · See 13-country de minimis tracker
Full schedule
HS 3303.00.00 details
13-country compare
Perfumes by market
China export side
Export VAT rebate