Shipping from the Philippines to the US: customs duty and the 12.5% tariff (2026)
For sellers in the Philippines of woven abaca and buri bags, rattan baskets, wood carvings, South Sea pearl jewellery, shell crafts and clothing on Etsy, eBay, Amazon or their own shop: every order to a US buyer now goes through US customs, whatever its value. Since 24 July 2026 goods made in the Philippines pay the normal US duty plus 12.5% on top; the 19% rate you may have read about in 2025 no longer applies. Dried mangoes, coconut products, bananas, pineapples, coffee, worked-shell articles, art and antiques are excluded. Here is how it works, with worked totals and an official source and date for every rule.
Calculate your own order for Philippines → US
The rules in 60 seconds
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Since 24 July 2026, goods made in the Philippines pay an extra 12.5% Section 301 duty on top of the normal US (MFN) duty under HTSUS heading 9903.05.64 ("the duty provided in the applicable subheading + 12.5%"). It is added, not a top-up to a fixed total: a duty-free rattan basket pays 12.5%, and a cotton T-shirt with a 16.5% normal rate pays 29%. Products in the exclusions of U.S. note 52 (headings 9903.05.85 to 9903.05.92) are not covered.
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
What happened to the 19% tariff on the Philippines?
The 19% "reciprocal" tariff on goods from the Philippines announced in 2025 (HTSUS 9903.02.53) was imposed under IEEPA. After the US Supreme Court ruling, IEEPA tariffs stopped being collected on 24 February 2026, so the 19% no longer applies. Today the extra US duty on Philippine goods is the 12.5% Section 301 duty (9903.05.64), in force since 24 July 2026.
On 20 February 2026 the US Supreme Court (Learning Resources v. Trump) held that IEEPA does not authorise tariffs. IEEPA tariffs stopped being collected on 24 February 2026. The ruling did NOT bring back de minimis: a separate order kept it suspended.
A temporary 10% Section 122 surcharge on most imports applied from 24 February 2026 and expired on 24 July 2026.
How much US duty to expect
Estimates from our calculator for goods made in the Philippines, before any carrier or DDP-service fees. Total duty = normal US (MFN) rate + 12.5%. Use the link in each row to change the price, shipping or product.
US codes and rates from the official US tariff (U.S. International Trade Commission, checked 10 Nov 2026) and heading 9903.05.64 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code, and your exact product may sit under a different code with a different rate. Plaited bags depend on the material: palm leaf such as buri is 18%, other plant fibres such as abaca 5.3%, and abaca bags made from woven fabric rather than plaited fall under heading 4202 instead. Pearl jewellery with a gold or silver clasp or setting may be classified as precious-metal jewellery (7113). Check yours in our HS code lookup links.
Sample normal (general) US duty rates in the 2026 tariff: rattan wickerwork baskets (4602.12.14) free; handbags plaited from abaca or other vegetable fibres that are not palm leaf (4602.19.29) 5.3%; handbags plaited from palm leaf such as buri (4602.19.25) 18%; statuettes and other ornaments of tropical wood (4420.11.00) 3.2%; articles of cultured pearls (7116.10.25) 5.5%; silver jewellery (7113.11.50) 5%; cotton T-shirts (6109.10.00) 16.5%; articles of worked shell (9601.90.20) free.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
What escapes the 12.5%: mangoes, coconut, bananas, pineapples, coffee, shell articles, art
The exclusions are set by tariff code, so they only help if the code you declare is on the list. Fresh and dried mangoes (0804.50) are excluded, but sweetened or otherwise prepared mango products are classified in chapter 20, where only some lines are on the list, so check the code of your exact product. Our calculator does not yet flag food, coconut oil or worked shell as excluded, so for those items use the normal rate shown in the US tariff and leave out the 12.5%. Food sent to the US also has to meet US food-import rules, which this page does not cover. Goods under Section 232 sector tariffs (for example certain furniture, or steel, aluminium and copper articles) pay those tariffs instead of the 12.5%.
U.S. note 52(b) (heading 9903.05.86) lists tariff lines excluded from the Section 301 duty. For sellers in the Philippines it includes coconuts, including desiccated coconut (0801.11.00, 0801.12.00, 0801.19.01), bananas and plantains (0803), pineapples (0804.30), mangoes, fresh or dried (0804.50.40 to 0804.50.80), coconut oil (1513.11.00, 1513.19.00), coffee (0901), tea (0902), pepper and other spices (0904 to 0910), articles of worked shell (9601.90.20) and paintings, collectors' pieces and antiques over 100 years old (headings 9701 to 9706). Heading 9903.05.92 excludes informational materials such as books. These goods pay only their normal US rate. Heading 9903.05.64 has no Philippines-only exclusions beyond note 52.
Heading 9903.05.92 excludes informational materials from the Section 301 duty, "including but not limited to publications, films, posters, phonograph records, photographs, … compact disks, CD ROMs, artworks". Printed books such as manga and art books therefore pay no Section 301 duty.
The worn-clothing code 6309.00.00 has strict conditions: chapter 63 note 3 says the articles must show signs of appreciable wear and must be entered in bulk or in bales, sacks or similar packings. A single second-hand kimono or jacket posted to a buyer does not meet the bulk condition as written, so it is classified under the normal clothing codes and the Section 301 duty applies.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
PHLPost, couriers and DDP
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available. DDP vs DAP explained
We could not confirm PHLPost’s current service and fees for goods to the US from an official PHLPost page on 10 Nov 2026 (its website lists no US advisory), so this page gives no PHLPost details. Ask at the post office how the US duty is worked out and paid before you post. With a courier (DHL, FedEx, UPS and others) the courier handles the US entry; ask for its US clearance and DDP fees and enter them in the calculator, because we only include fees we can cite. How DDP and DAP compare: DDP vs DAP for marketplace sellers.
Selling on Etsy to US buyers
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy's international shipping help page has no row for the Philippines. Its 'Rest of the World' row lists DHL, FedEx and UPS as commonly used DDP carriers; PHLPost is not listed.
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate. Customs forms guide
With DDP, the duty in the table above is paid by you (through your shipping service), so build it into your US price or shipping rate.
Checklist before you ship from the Philippines to the US
- Find the 10-digit US code for each product and its normal duty rate in the US tariff, then add 12.5%, unless the code is on the note 52 exclusion list (for example dried mangoes, desiccated coconut, coconut oil, coffee, worked shell, paintings, antiques) or is an informational material such as a book.
- Remember that duty-free goods are not free any more: a rattan basket with a free normal rate pays 12.5%.
- Check the material of woven bags: a buri (palm-leaf) handbag has an 18% normal rate, so 30.5% in total; an abaca one 5.3%, so 17.8%.
- Country of origin is where the item was made, not where you post it from. A product made in another country pays that country’s US rates.
- Use a specific description ("plaited abaca handbag", "narra wood carving", "cultured pearl necklace"), not "gift", "handicraft" or "handmade item".
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts of US$100 or less are exempt.
- Send DDP so the buyer is not asked to pay on delivery.
Buod sa Filipino
- Wala nang de minimis sa US: lahat ng padala na ibinebenta sa mamimili sa US, anuman ang halaga, ay dumadaan sa customs at maaaring magbayad ng duty.
- Mula 24 Hulyo 2026, ang mga produktong gawa sa Pilipinas ay may dagdag na 12.5% (Section 301, HTSUS 9903.05.64) bukod sa karaniwang US duty. Halimbawa: rattan basket 0% + 12.5% = 12.5%; abaca handbag 5.3% + 12.5% = 17.8%; cotton T-shirt 16.5% + 12.5% = 29%.
- Ang 19% na taripa na inanunsyo noong 2025 ay hindi na sinisingil mula 24 Pebrero 2026.
- Hindi sakop ng 12.5% ang mangga (sariwa o tuyo), niyog at coconut oil, saging, pinya, kape, tsaa, mga bagay na gawa sa worked shell, mga painting at antigong higit 100 taon.
- Ang regalo na US$100 pababa ay libre pa rin, pero hindi puwedeng ideklarang regalo ang isang benta.
- Pangkalahatang impormasyon lamang ito, hindi legal, tax o customs advice.
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
From 5 January 2027, a foreign importer of record (a business that is not a U.S. importer, for example a non-US seller named as importer on its own DDP shipments) may only make a formal entry, or an informal entry filed on CBP Form 3461 or 7501 such as a courier Entry Type 11, if it is a CTPAT-validated participant or uses a CTPAT-validated licensed customs broker. U.S. importers of record are not affected. This is a CBP interim final rule of 6 November 2026 (FR doc. 2026-22735); comments are open until 5 January 2027, and CBP says it may later stop foreign importers from using informal entry at all. If you ship DDP, check with your carrier or broker who is named as importer of record and whether it meets the new requirement. US foreign importer of record rule
US tariff rates have changed several times since 2025 and can change again. We record every change in the change log. Why every US order now pays duty: US de minimis has ended. Named as importer on your own DDP shipments? From 5 January 2027 see the foreign importer of record rule. Other origins: Thailand → US · Vietnam → US · Australia → US · New Zealand → US · China → US · Hong Kong → US · Taiwan → US · Japan → US · Korea → US · India → US · Türkiye → US · Germany → US · Poland → US · Portugal → US · Greece → US · Belgium → US · UK → US · Canada → US. Selling jewellery? See jewellery import duty. Filling in a customs form? See CN22 and CN23 customs forms. Buyer returned an order? See international returns and duty refunds.
This page is general information, not legal, tax or customs advice. Tariff lists, exclusions and carriers’ and marketplaces’ terms change; check the official tariff and their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- HTSUS heading 9903.05.64: Section 301 duty on products of the Philippines (+12.5%) (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 10 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- HTSUS heading 9903.02.53: former IEEPA reciprocal duty on products of the Philippines (+19%) (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 10 Nov 2026. Verified
- Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb 2026), Supreme Court of the United States. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- Active Presidential Tariff Actions in 2026: Fact Sheet (R49481), Congressional Research Service (via EveryCRSReport). Accessed 20 Oct 2026. Partly verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates for the sample codes on the Philippines to US page (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 10 Nov 2026. Verified
- HTSUS Chapter 63, chapter note 3 (heading 6309 worn clothing: appreciable wear and entered in bulk, bales or sacks) (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 28 Oct 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 4 Nov 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. Accessed 26 Oct 2026. Verified
- Heightened Requirements for Foreign Importers of Record (Interim final rule, FR doc. 2026-22735, 6 Nov 2026), Federal Register / U.S. Customs and Border Protection. Accessed 10 Nov 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.