The PHP 10,000 De Minimis Rule Explained
Under Section 423 of the Customs Modernization and Tariff Act (CMTA / RA 10863), no import duties or value-added tax are collected on goods imported through postal or courier services when the total value does not exceed PHP 10,000. These shipments clear customs on an expedited green-lane basis.
Why Customs Delays Occur
Tracking statuses like "Held by Customs" or "Under Examination" occur due to:
| Trigger | Regulatory Requirement | How to Resolve |
|---|---|---|
| Declared Value Above PHP 10,000 | BOC tariff classification and duty assessment | Pay assessed customs duties and VAT via LBC broker |
| Missing Commercial Invoice | Clear documentation of item cost is required | Submit merchant receipt or invoice to LBC brokerage desk |
| Regulated Health / FDA Products | Commercial quantities of vitamins or medicines | Provide FDA import clearance or doctor prescription |
| Radio / Wireless Equipment | Commercial transmitters or drone electronics | Provide National Telecommunications Commission (NTC) permit |
