Philippines Import Duty & Tariff Guide 2026
The Philippines is a major hub for electronics manufacturing and assembly, with semiconductor and PCB exports entering at 0% MFN under the Information Technology Agreement. No China Section 301 lists apply. Since 24 July 2026 Philippine goods pay a 12.5% forced-labor Section 301 tariff — but chips are exempt from it, so the biggest export category stays duty-free.
The Section 122 surcharge expired on 24 July 2026. The same day a forced-labor Section 301 tariff took its place: 12.5% on Philippine goods, on top of MFN. Pharmaceuticals, civil aircraft and Section 232 goods (steel, aluminum, copper, autos, lumber) are exempt. Current US tariff regime →
US Import Duty Rates on Philippine Products (2026)
| Product | HTS | MFN | +Forced-labor | 2026 total | Note |
|---|---|---|---|---|---|
| Semiconductors / ICs | 8542.31–8542.39 | Free | Exempt | 0% | Information Technology Agreement; MFN 0%; huge export category |
| Printed circuit boards | 8534.00 | Free | 12.5% | 12.5% | ITA-covered; major Philippine export |
| Electronic components (other) | 8533, 8540 | Free | 12.5% | 12.5% | Varies by product; ITA covers many |
| T-shirts / knit apparel | 6109.10 | 16.5% | 12.5% | 29% | No FTA benefit for apparel; same as Bangladesh/Vietnam |
| Woven trousers | 6203.42 | 16.6% | 12.5% | 29.1% | Standard MFN + forced-labor stack |
| Copper wire | 7408.11 | 1% | — | 51% | S232 now covers copper but Philippines has no exemption |
| Coconut oil | 1513.11 | Free | Exempt | 0% | Philippines is world's largest producer |
| Pineapples (canned) | 2008.20 | 0.35¢/kg | Exempt | <1% | Major fruit export |
| Tuna (canned) | 1604.14 | 6–35% | 12.5% | 18.5–47.5% | Philippines is top tuna exporter |
| Footwear (rubber/plastic) | 6402.99 | 6% | 12.5% | 18.5% | Sandals, sports shoes |
| Nickel ore | 2604.00 | Free | Exempt | 0% | Philippines is world's top nickel miner |
| Bananas (fresh) | 0803.90 | Free | Exempt | 0% | MFN 0%; exempt from the forced-labor tariff |
ITA = Information Technology Agreement (WTO). Rates are MFN. S301 does not apply. MPF and HMF also apply per shipment.
Philippines vs. China, Vietnam & Taiwan — Electronics & Apparel
| Origin | §301 | Forced-labor | Electronics (ITA) | Apparel MFN | Key note |
|---|---|---|---|---|---|
| Philippines | None | 12.5% | 0% | 16–32% | No FTA; strong ITA electronics benefit |
| Vietnam | None | 12.5% | 0% | 12–32% | Similar electronics profile |
| Bangladesh | None | 10% | 0% | 16–32% | Stronger in garments; weaker in electronics |
| China | 7.5–25% | 12.5% | 0% (ITA) + S301 | 16–32% | S301 adds 7.5–25% on top for most goods |
| Taiwan | None | 10% floor | 0% | 16–32% | Top electronics origin with PH; strong semis |
Philippines Import Duty — FAQs
Does the US have a free trade agreement with the Philippines?
No — the US and Philippines do not have a bilateral free trade agreement. Philippine goods enter the US under MFN (most-favored-nation) rates. The US GSP (Generalized System of Preferences) program has historically covered some Philippine goods, but apparel — the Philippines' largest non-electronics export — was excluded from GSP. Electronics and semiconductors benefit from the Information Technology Agreement (ITA), which brings MFN rates to 0% regardless of GSP.
Why are Philippine electronics imported duty-free?
The Information Technology Agreement (ITA), a WTO agreement, sets 0% MFN duty on a broad list of electronic products — semiconductors, PCBs, flat panels, storage devices and many components. Electronics are over half of Philippine exports to the US. Chips and most semiconductor devices are also exempt from the 12.5% forced-labor tariff, so they enter duty-free; PCBs, capacitors and other components pay 12.5%.
Is the Philippines subject to Section 301 tariffs?
No. Section 301 tariffs target Chinese-origin goods only. Philippine goods are not subject to Section 301. This makes the Philippines a competitive China-alternative sourcing hub — especially for electronics and garments, where Chinese goods face an additional 7.5–25% duty on top of MFN rates.
Does the forced-labor tariff apply to the Philippines?
Yes. The 10% Section 122 surcharge expired on 24 July 2026 and was replaced the same day by the forced-labor Section 301 tariff, which puts the Philippines in the 12.5% tier. Chips, coconut oil, nickel ore, bananas and canned pineapple are exempt; apparel, PCBs, tuna and footwear pay it.
Is the Philippines a growing electronics sourcing alternative to China?
Yes. The Philippines has been expanding its electronics manufacturing capacity, particularly in Cavite, Laguna, and Batangas export processing zones. Companies like Texas Instruments, Intel (packaging/test), Analog Devices, and many Japanese manufacturers have major Philippine operations. The combination of ITA-covered 0% MFN rates, no Section 301, and competitive labor costs makes the Philippines attractive for electronics assembly and test operations seeking supply chain diversification away from China.
What are the Philippines' largest exports to the US?
Electronics and semiconductors dominate (55%+ of total exports): integrated circuits, PCBs, electronic components. Other significant categories: coconut oil and derivatives, tuna and seafood, pineapples and tropical fruits, apparel and garments, nickel and other minerals, footwear. The Philippines is the world's largest coconut oil exporter and a top tuna exporter.
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