Key messages


Customs rules can be complex in the Philippines and certain details can be overlooked at the border which can later on be uncovered during an audit and result in substantial costs.


The BoC is now more aggressively conducting post-entry audits in the Philippines, but allows companies to undertake a voluntary disclosure for a waiver of penalties.


Various duty savings opportunities may be leveraged in the Philippines from an in-depth understanding of Customs rules and practices.

Trade & Customs Contact

Emmanuel P. Bonoan

Chief Operating Officer

and Vice-Chairman for Tax

Tel: +63 2 885 0602



Andrew James Gerard D Ruiz

Senior Manager

Tel: +63 2 885 7000 ext 428