Country tariff overview · PH
Philippines Tariffs to the United States
The Philippines lost preferential tariff treatment when the US Generalized System of Preferences (GSP) program lapsed at the end of 2020 and remains uncertain pending legislative renewal. Philippine-origin goods now enter at WTO MFN base rates plus the IEEPA country tariff. Electronics, semiconductor packaging, apparel, and coconut-based products dominate the export mix. The Philippines is a frequent destination for supply chain nearshoring out of China.
Expired GSP and current MFN status
Through December 31, 2020, many Philippine-origin products entered the US duty-free under the Generalized System of Preferences (GSP). Congress did not renew GSP authority on expiration; the program has been in lapse since. Products that previously entered duty-free now enter at WTO MFN base rates plus the IEEPA country tariff. Importers should monitor for GSP renewal legislation, which would typically be retroactive but is not guaranteed.
Semiconductor and electronics assembly
The Philippines is a significant semiconductor packaging and test location, particularly for legacy nodes, automotive ICs, and discrete components. As with Malaysia, the origin of finished chips depends on where wafer dicing and final packaging occur — generally treated as the country of substantial transformation. CBP enforcement on Section 301 circumvention through Philippine assembly has been less pronounced than for Vietnam or Malaysia but is not zero.
Apparel and consumer goods
Philippine apparel exports lost their largest single advantage when GSP duty-free treatment lapsed. Garments now pay full MFN base rates (often 16%–32% for cotton apparel) plus the IEEPA country tariff. Bags, footwear, and ceramic kitchenware face similar duty stacks. Many US importers shifted apparel sourcing back to Vietnam or Bangladesh after GSP expiry, despite the IEEPA implications in those countries.
Coconut products and food
Coconut oil, desiccated coconut, and copra are major Philippine exports to the US. Most enter at low base rates and are subject to FDA import alerts, USDA inspection, and the IEEPA country tariff. Tuna and other seafood exports face additional NOAA Seafood Import Monitoring Program requirements depending on the species.
Sample HTS rates from Philippines
Sample rates illustrate the duty layers that apply at the chapter or heading level — verify the precise 10-digit HTS code and current policy via the HTS code lookup before filing entry.
| HTS prefix | Description | Base rate | Additional layers |
|---|---|---|---|
| 8542.31 | Electronic integrated circuits (processors) | Free | IEEPA country tariff applies; assembly location determines origin |
| 6109.10 | T-shirts of cotton | 16.5% | IEEPA country tariff stacks on base rate (no longer GSP-eligible) |
| 1513.11 | Crude coconut oil | Free | IEEPA country tariff applies |
| 1604.14 | Tunas, prepared or preserved | 12.5% (in oil) or 6% (in water) | Subject to NOAA SIMP and IEEPA country tariff |
| 4202.92 | Travel bags and cases, outer surface plastic or textile | 17.6% (textile) / varies | IEEPA country tariff stacks; lost GSP duty-free treatment |
| 8517.13 | Smartphones | Free | IEEPA country tariff applies; final assembly origin determines treatment |
For an exact 10-digit HTS code with current rates, use the HTS code lookup. To compute total landed cost including MPF and HMF, use the landed cost calculator.
Frequently asked questions
- Is the Philippines still GSP-eligible?
- No. The Generalized System of Preferences expired at the end of 2020 and has not been renewed. Philippine-origin goods that previously entered duty-free now pay WTO MFN base rates plus the IEEPA country tariff. Congress has occasionally signaled intent to renew GSP retroactively — monitor for legislation.
- Are Section 301 tariffs applied to goods from the Philippines?
- Section 301 targets Chinese-origin goods. Goods that are genuinely Philippine origin under the substantial transformation test are outside Section 301. CBP applies the standard origin test on a case-by-case basis; sham assembly of Chinese inputs in the Philippines is treated like any other circumvention attempt.
- Why are Philippine apparel imports more expensive now?
- Until GSP expired at the end of 2020, many apparel and accessory categories entered duty-free under the program. Now they pay full MFN rates, which are often 16%–32% for cotton apparel and accessories, plus the IEEPA country tariff. The total duty burden roughly doubled overnight for many categories.
Apply this to your products
Compute the full duty stack for any product from Philippines — and watch for rate changes.
Related in-depth guides
Background on the trade-policy mechanisms that drive duty rates from this country.