Customs Duty and VAT Calculator
Bureau of Customs
Work out duty, VAT and landed cost on an import from a dutiable value and the de minimis threshold, duty rate and VAT rate you enter.
This calculator does not carry current agency interest or dividend rates. You enter the rate, so a result is only as current as the figure you typed.
It is an estimate for planning, not an official quotation, and Bureau of Customs's own computation is what governs. Confirm the figures before you commit to anything.
Last verified
Where these figures come from
About these figures: the numbers below come from Bureau of Customs's official published sources: Bureau of Customs | Balikbayan Box Guidelines and Frequently Asked Questions (https://customs.gov.ph/balikbayan-box-guidelines/, retrieved 2026-09-01). Agencies change fees and rates without notice, so confirm with Bureau of Customs before you rely on them. Last verified: 2026-09-01.
What this calculator does
You enter a dutiable value plus three figures: the de minimis threshold, the duty rate for your tariff heading, and the VAT rate. It returns the duty, the base VAT is charged on, the VAT itself, the total charges and the landed cost.
It also tells you whether the shipment falls at or below the de minimis threshold, in which case nothing is assessed at all.
The one thing most estimates get wrong
VAT is not charged on the value of the goods. It is charged on the value plus the duty.
On a ₱100,000.00 shipment at a 10% duty rate and a 12% VAT rate:
| Step | Amount |
|---|---|
| Dutiable value | ₱100,000.00 |
| Duty at 10% | ₱10,000.00 |
| Base VAT is charged on | ₱110,000.00 |
| VAT at 12% | ₱13,200.00 |
| Total charges | ₱23,200.00 |
| Landed cost | ₱123,200.00 |
Charging 12% on the bare ₱100,000.00 would give ₱12,000.00. The compounding costs ₱1,200.00 more, and that gap grows with the duty rate.
Worked at a range of rates
All illustrative. The rates below are examples entered into the calculator, not figures published by the Bureau of Customs.
A ₱50,000.00 shipment, 12% VAT
| Duty rate | Duty | VAT base | VAT | Total charges | Landed cost |
|---|---|---|---|---|---|
| 0% | ₱0.00 | ₱50,000.00 | ₱6,000.00 | ₱6,000.00 | ₱56,000.00 |
| 5% | ₱2,500.00 | ₱52,500.00 | ₱6,300.00 | ₱8,800.00 | ₱58,800.00 |
| 10% | ₱5,000.00 | ₱55,000.00 | ₱6,600.00 | ₱11,600.00 | ₱61,600.00 |
| 15% | ₱7,500.00 | ₱57,500.00 | ₱6,900.00 | ₱14,400.00 | ₱64,400.00 |
| 20% | ₱10,000.00 | ₱60,000.00 | ₱7,200.00 | ₱17,200.00 | ₱67,200.00 |
Every 5% on the duty rate adds ₱2,500.00 in duty and ₱300.00 in VAT on this shipment: ₱2,800.00 in total, because the duty is itself taxed.
The same shipment against a ₱10,000.00 threshold
| Dutiable value | Assessed? | Total charges at 10% and 12% |
|---|---|---|
| ₱5,000.00 | No | ₱0.00 |
| ₱10,000.00 | No | ₱0.00 |
| ₱10,001.00 | Yes | ₱2,300.23 |
| ₱25,000.00 | Yes | ₱5,800.00 |
| ₱50,000.00 | Yes | ₱11,600.00 |
| ₱100,000.00 | Yes | ₱23,200.00 |
The cliff at the threshold is real: one peso over turns ₱0.00 of charges into ₱2,300.23. That is why the threshold is the first field, and why it must be the current published figure rather than a remembered one.
Against the balikbayan box route
| Route | Ceiling | Frequency | Charges |
|---|---|---|---|
| Qualifying balikbayan box | ₱150,000.00 | 3 times in one year | Exempt |
| Ordinary import at 10% and 12% on ₱150,000.00 | - | Unlimited | ₱34,800.00 |
A qualifying sender moving ₱150,000.00 of personal effects avoids roughly ₱34,800.00 at those illustrative rates, which is why the Bureau of Customs restricts the exemption to Qualified Filipinos While Abroad and caps it at 3 shipments a year.
Why the rates are inputs
None of the three rates is hardcoded. They are claims about what the Bureau of Customs currently charges, they move with Customs Administrative Orders and tariff headings, and a constant compiled into this site would go stale silently.
Read the current figures from the Bureau of Customs before relying on a result. This page does not state a de minimis threshold or a VAT rate, because those were not published on the Bureau of Customs pages read for it.
The balikbayan box exemption is a different rule
A balikbayan box is not assessed on this basis at all when it qualifies. The Bureau of Customs publishes an exemption for Qualified Filipinos While Abroad, OFWs and resident Filipino citizens temporarily staying in another country, for goods not in commercial quantity and not beyond personal and normal use, availed not more than 3 times in one year and not exceeding ₱150,000.00 in total value.
The balikbayan box guide covers that exemption, its document checklist and the legal basis in RA 10863 Section 800 (g).
What it does not do
It does not know your tariff heading, and it does not classify goods. Duty rates vary by heading, and picking the wrong one produces a confident wrong answer.
It does not include freight, insurance, brokerage, arrastre, wharfage, storage or forwarder charges. Those are real costs on an import and the Bureau of Customs does not publish them.