# Philippines (PH)

**Capital:** Manila  
**Currency:** Philippine Peso (PHP) (PHP)  
**Population:** 112,729,484 — Older stored figure; source year not documented.  
**Area:** 300,000 km²

> The Philippines is an archipelago market of over 7,600 islands where sea freight dominates. The Port of Manila (South Harbor and MICT) handles about 70 percent of international trade, complemented by Cebu, Davao, Subic and Batangas. Manila NAIA is the main air cargo hub, followed by Mactan-Cebu and Clark. Customs clearance is electronic via e2m and the National Single Window/TradeNet under the CMTA; import VAT is 12 percent. For Switzerland the EFTA-Philippines free trade agreement (in force since 1 June 2018) is relevant. Key risks are typhoons (June to November) and port congestion in Manila.

The Philippines (PH) is an archipelago market of more than 7,600 islands in Southeast Asia where sea freight dominates; the country is an electronics exporter and an ASEAN member (ATIGA, RCEP). Customs clearance runs electronically through the e2m system and the National Single Window/TradeNet under the CMTA (RA 10863); import VAT is 12 percent, and shipments up to PHP 10,000 FOB are exempt from duty and VAT (CAO 02-2025). For Swiss exporters, the EFTA-Philippines free trade agreement has been in force since 1 June 2018. The main gateways are the Port of Manila (South Harbor/MICT, around 70 percent of foreign trade), complemented by Cebu, Davao, Subic Bay and Batangas, plus the air-cargo hubs Manila NAIA, Mactan-Cebu and Clark. On land, the Pan-Philippine Highway and the RoRo Nautical Highway link the main islands; there is little freight rail. Key exports are electronics and semiconductors, coconut products and nickel; the main trading partners are the United States, China and Japan.

**Top Import Partners:** CN, JP, KR, US, SG

**Top Export Partners:** US, CN, JP, HK, SG

**Top Import Goods:** Petroleum products, Machinery, Vehicles, Electronics, Chemicals

**Top Export Goods:** Electronics, Machinery, Coconut products, Nickel. Textiles

**Key Airports:**
- [Francisco Bangoy International Airport (DVO)](https://www.freight-academy.com/en/information/airports/francisco-bangoy-international-airport-dvo)
- [Mactan Cebu International Airport (CEB)](https://www.freight-academy.com/en/information/airports/mactan-cebu-international-airport-ceb)
- [Ninoy Aquino International Airport (MNL)](https://www.freight-academy.com/en/information/airports/ninoy-aquino-international-airport-mnl)
- [Allah Valley Airport (AAV)](https://www.freight-academy.com/en/information/airports/allah-valley-airport-aav)
- [Bacolod-Silay Airport (BCD)](https://www.freight-academy.com/en/information/airports/bacolod-silay-airport-bcd)
- [Bancasi Airport (BXU)](https://www.freight-academy.com/en/information/airports/bancasi-airport-bxu)
- [Basco Airport (BSO)](https://www.freight-academy.com/en/information/airports/basco-airport-bso)
- [Bicol International Airport (DRP)](https://www.freight-academy.com/en/information/airports/bicol-international-airport-drp)
- [Bislig Airport (BPH)](https://www.freight-academy.com/en/information/airports/bislig-airport-bph)
- [Bohol-Panglao International Airport (TAG)](https://www.freight-academy.com/en/information/airports/bohol-panglao-international-airport-tag)

**Key Seaports:**
- [Cebu (PH CEB)](https://www.freight-academy.com/en/information/seaports/cebu-port-ph-ceb)
- [Manila (PH MNL)](https://www.freight-academy.com/en/information/seaports/manila-port-ph-mnl)
- [Batangas City (PH BTG)](https://www.freight-academy.com/en/information/seaports/batangas-city-port-ph-btg)
- [Cagayan De Oro (PH CGY)](https://www.freight-academy.com/en/information/seaports/cagayan-de-oro-port-ph-cgy)
- [Mariveles (PH MVS)](https://www.freight-academy.com/en/information/seaports/mariveles-port-ph-mvs)
- [Nasipit Port (PH NAS)](https://www.freight-academy.com/en/information/seaports/nasipit-port-ph-nas)
- [San Fernando Harbor (PH SFE)](https://www.freight-academy.com/en/information/seaports/san-fernando-port-ph-sfe)
- [Subic Bay (PH SFS)](https://www.freight-academy.com/en/information/seaports/subic-bay-port-ph-sfs)
- [Davao (PH DVO)](https://www.freight-academy.com/en/information/seaports/davao-port-ph-dvo)
- [Mangagoy (PH MGG)](https://www.freight-academy.com/en/information/seaports/mangagoy-port-ph-mgg)

## Customs & Import

**Import VAT:** 12 percent VAT on the sum of customs value, duty and any excise tax. De minimis threshold 10'000 PHP FOB exempt from duty and VAT (CAO 02-2025, valid from 7.5.2025).  
**Customs complexity:** medium to high  
**Customs system:** Electronic clearance via the e2m Customs System (Electronic-to-Mobile) and the Philippine National Single Window/TradeNet. The legal basis is the CMTA (Republic Act 10863).  
**Customs authority:** [Bureau of Customs (BOC)](https://customs.gov.ph)

## Logistics & Risk

**Logistics role:** Archipelago market with a focus on sea freight; electronics export hub and ASEAN gateway  
**Economic area:** ASEAN / AFTA  
**Logistics risk:** medium  
**Dangerous goods relevance:** medium  
**Pharma/cold chain:** high

## FAQ

### What is the import value-added tax (VAT) in the Philippines?

Import VAT is 12 percent and is levied on the sum of customs value, duty and any excise tax. Shipments up to 10'000 PHP FOB have been exempt from duty and VAT since CAO 02-2025.

### Which customs authority and system apply to imports?

The competent authority is the Bureau of Customs (BOC). Clearance is carried out electronically via the e2m Customs System and the Philippine National Single Window/TradeNet, based on the Customs Modernization and Tariff Act (CMTA, RA 10863).

### Do Swiss exporters benefit from a free trade agreement?

Yes. The free trade agreement between EFTA and the Philippines has been in force for Switzerland since 1. June 2018. A certificate of origin or an EUR.1 allows preferential duty rates to be used.

### Which ports are most important for container cargo?

Manila (South Harbor and MICT) handles about 70 percent of international trade. Important complements are Cebu, Davao, Subic Bay, Batangas and General Santos.

### Which airports are suitable for air freight?

The main hub is Manila NAIA (MNL). Mactan-Cebu (CEB), Clark (CRK), Davao (DVO) and General Santos (GES, tuna) are further relevant cargo airports.

### What seasonal risks exist?

From June to November, typhoon season brings heavy rain and flooding, which temporarily affect ports and roads. In addition, Metro Manila may experience port congestion and traffic jams.

### Are there export and sanctions controls?

Yes. The Strategic Trade Management Act (RA 10697) requires authorization from the STMO under the DTI for strategic goods on the NSGL. The Philippines implements UN sanctions but does not impose any independent embargoes.

## Sources & Last Verified

- [https://customs.gov.ph](https://customs.gov.ph)
- [https://customs.gov.ph/cmta/](https://customs.gov.ph/cmta/)
- [https://customs.gov.ph/guidelines-on-importation/](https://customs.gov.ph/guidelines-on-importation/)
- [https://taxsummaries.pwc.com/philippines/corporate/other-taxes](https://taxsummaries.pwc.com/philippines/corporate/other-taxes)
- [https://info.tradenet.gov.ph/](https://info.tradenet.gov.ph/)
- [https://www.dti.gov.ph/dti-business-center/dti-strategic-trade](https://www.dti.gov.ph/dti-business-center/dti-strategic-trade)
- [https://www.efta.int/trade-relations/free-trade-network/philippines](https://www.efta.int/trade-relations/free-trade-network/philippines)
- [https://www.admin.ch/gov/en/start/documentation/media-releases.msg-id-70708.html](https://www.admin.ch/gov/en/start/documentation/media-releases.msg-id-70708.html)

*Last verified: 2026-07-28*

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