Determining the HS classification of goods is a critical step in the import process into the Philippines. Under the rules of the World Customs Organization (WCO), member countries apply a harmonized HS code structure up to the first six digits, while the subsequent digits are determined by each country, meaning they may differ across jurisdictions. Viet Nam and the Philippines currently both apply the 8-digit HS code system under the ASEAN Harmonized Tariff Nomenclature (AHTN).

Enterprises must rely on the detailed description and characteristics of the imported goods to determine the correct classification in accordance with Philippine regulations. If there is uncertainty regarding the proper classification, enterprises may contact the Philippine Tariff Commission for support, including advance tariff classification (i.e., obtaining a prior ruling on the HS code).

Accurate HS classification is essential not only for customs declaration and tariff/duty assessment, but also for declaring the HS code on the Certificate of Origin (C/O) (if applicable) when goods seek to benefit from preferential tariff treatment under FTAs in which both Viet Nam and the Philippines participate (including ATIGA, ASEAN+ FTAs, RCEP, etc.).

Source: Center for WTO and International Trade - VCCI

• Import procedures and formalities in the Philippines
• Determine the import conditions applicable to the goods imported into the Philipines
• Determine applicable taxes and fees on imports into the Philippines
• Import declaration, tax payment, and customs clearance for goods imported into the Philippines