Skip to main content
Country Tariff Guide

Philippines Import Duty & Tariff Guide 2026

The Philippines is the world's major hub for electronics manufacturing and assembly, with semiconductor and PCB exports entering the US at 0% MFN under the Information Technology Agreement. No Section 301 tariffs apply. In 2026, Section 122 adds a flat 10% surcharge (expiring July 24) — the only duty on most Philippine electronics.

Updated June 2026·6 min read
0%
ITA electronics rate
Semiconductors, PCBs, components
None
Section 301
China-only tariff
+10%
Section 122
Until July 24, 2026
None
US FTA
MFN rates apply

Section 122 expires July 24, 2026. Philippine electronics at 0% MFN will return to true 0% effective landed duty if Section 122 lapses. Electronics buyers should model this scenario for H2 pricing. Section 122 guide →

US Import Duty Rates on Philippine Products (2026)

ProductHTSMFN+§1222026 totalNote
Semiconductors / ICs8542.31–8542.39Free10%~10%Information Technology Agreement; MFN 0%; huge export category
Printed circuit boards8534.00Free10%~10%ITA-covered; major Philippine export
Electronic components (other)8533, 8540Free–3%10%~10–13%Varies by product; ITA covers many
T-shirts / knit apparel6109.1016.5%10%~26.5%No FTA benefit for apparel; same as Bangladesh/Vietnam
Woven trousers6203.4216.6%10%~26.6%Standard MFN + S122 stack
Copper wire7408.11Free10%~10%S232 now covers copper but Philippines has no exemption
Coconut oil1513.11Free10%~10%Philippines is world's largest producer
Pineapples (canned)2008.200.35¢/kg10%~10–11%Major fruit export
Tuna (canned)1604.141.9¢/kg10%~11%Philippines is top tuna exporter
Footwear (rubber/plastic)6402.996%10%~16%Sandals, sports shoes
Nickel ore2604.00Free10%~10%Philippines is world's top nickel miner
Bananas (fresh)0803.90Free10%~10%MFN 0%; S122 adds 10%

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§122Electronics (ITA)Apparel MFNKey note
PhilippinesNone10%0%16–32%No FTA; strong ITA electronics benefit
VietnamNone10%0%12–32%Similar electronics profile
BangladeshNone10%0%16–32%Stronger in garments; weaker in electronics
China7.5–25%10%0% (ITA) + S30116–32%S301 adds 7.5–25% on top for most goods
TaiwanNone10%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 plurilateral agreement, sets the MFN duty rate to 0% for a broad list of electronic products — semiconductors, PCBs, flat panels, storage devices, and many components. The Philippines is a major electronics manufacturing hub (electronics account for over 55% of Philippine exports to the US), and virtually all of these products fall under ITA coverage. In 2026, the Section 122 flat 10% surcharge is the only duty that applies on top.

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.

Is the Philippines subject to Section 122?

Yes. The flat 10% Section 122 surcharge applies to all imports, including Philippine goods. Electronics that previously entered at true 0% now face an effective 10% duty until Section 122 expires July 24, 2026. If it expires, Philippine electronics return to 0%.

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.

Related Guides

Calculate Your Philippines Landed Cost

Enter HTS code and shipment value — get the full 2026 duty stack including ITA rate, Section 122, and all CBP fees.

Zentria Brain