معاونت دیپلماسی اقتصادی وزارت امور خارجه جمهوری اسلامی ایران

فیلیپین

تعرفه های واردات:

25.7 درصد

نرخ مالیات بر ارزش افزوده(درصد):
12%
کالاهای معاف از مالیات بر ارزش افزوده:

در خصوص معافیت های مالیاتی به بخش 109 قانون مالیاتی فیلیپین به این آدرس  مراجعه شود.

انواع مالیات و مکانیزم های اجرا:

در خصوص معافیت های مالیاتی به بخش 109 قانون مالیاتی فیلیپین به این آدرس  مراجعه شود.

معافیت های مالیاتی (برای صادر کنندگان و سرمایه گذاران خارجی):

در خصوص معافیت های مالیاتی به بخش 109 قانون مالیاتی فیلیپین به این آدرس  مراجعه شود.

اسناد حمل و موارد مورد نیاز برای واردات:

Import documents required for shipments to the Philippines include:

    Duly endorsed Bill of Lading or Airway Bill or certification by the carrier or agent of the vessel or aircraft

     Certificate of Origin, if requested

     Commercial Invoice, Letter of Credit, or any other verifiable commercial document evidencing payment

4.     Packing List

     Sales Contract or Proof of Payment (if the declared value is below the National Value Verification System (NVSS) reference values. The NVVS is an internal tool of the Bureau of Customs (BOC) Assessment Officers to check the declared value of importation against the prevailing reference values.)

     Documents as may be required by rules and regulations, such as:

    Import Permit or Clearance, if the commodity is regulated

    Authority to Release Imported Goods

   Copy of an Advance Ruling, if the ruling was used in the goods declaration

   Load Port Survey Reports or Discharge Port Survey Reports for bulk or breakbulk importations

    Document evidencing exemption from duties and taxes, if applicable

    Others, e.g., Tax Credit Certificate or Tax Debit Memo, if applicable

الزامات بسته بندی، نشانه گذاری و لیبلینگ:

All consumer products sold domestically, whether manufactured locally or imported, must contain the following information on their labels:
•    Correct and registered trade name or brand name;
•    Registered trademark; 
•    Registered business name and address of the manufacturer, importer, or repacker of the consumer product in the Philippines; 
•    General make or active ingredients; 
•    Net quality of contents, in terms of weight; and,
•    Country of manufacture, if imported.

قوانین ورود موقت کالا:

The Department of Finance (DOF) requires one-time registration of the consignee in the Tax Exemption System (TES) Lite providing the following information:
   Name of Consignee
    Tax identification Number
     Email Address

Official Address

DOF also requires the following documents:
    Duly accomplished Department of Finance - Revenue Office (DOF-RO) Form 91: 

Application For Tax and/or Duty Exemption on Importations 
     Notarized Affidavit of End-Use/Ownership

     Authorization Letter (if Authorized Representative)

   Signed and dated Import Bill of Lading/Airway Bill
     Commercial Invoice (Packing list, if applicable)
     Contract/Agreement (for repair/processing/reconditioning)

اقلام ممنوع و یا مشروط واردات:

Used clothing and rags;Toy guns;Right-hand drive vehicles;Hazardous waste, even in transit into Philippine territory;Laundry and industrial detergents containing hard surfactants; Polychlorinated biphenyls (PCBs);Used motorcycle parts, except engine; andLive piranha, shrimp, and prawns

The Philippine Tariff and Customs Code also prohibit the importation of the following goods

Dynamite, gunpowder, ammunition, and other explosives, firearms, weapons of war, and parts thereof, except when authorized by law;

Written or printed articles containing information that advocates or incites: treason, rebellion, insurrection, sedition, subversion against the government, forcible resistance to laws, threats to life, or inflicting bodily harm upon any person in the Philippines;

Written or printed articles, negatives or cinematographic film, photographs, engravings, lithographs, objects, paintings, drawings, or other representation of an obscene or immoral character;

Articles, instruments, drugs, and substances designed, intended or adapted for producing unlawful abortion;

Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling or the distribution of money, cigars, cigarettes, or other when such distribution is dependent on chance, including jackpot and pinball machines or similar contrivances, or parts thereof;

Lottery and sweepstakes tickets except those authorized by  Philippine government, advertisements thereof, and list of drawings therein;

Any article manufactured in whole or in part of gold, silver or other precious metals or alloys thereof, the stamps, brands or marks of which do not indicate the actual fineness of quality of metals or alloys;

Weapons of mass destruction and goods included in the National Strategic Goods List (NSGL) as provided under the Strategic Trade Management Act;

Any adulterated or misbranded articles of food or any adulterated or misbranded drug in violation of the provisions of the Food and Drugs Act;

 

تارنماهای بازاریابی و فروش کالا و خدمات:
فهرست تعرفه های ترجیحی اجرا شده با ایران:

وجود ندارد.

مهمترین کانالهای عمده فروشی و خرده فروشی و نحوه تعامل با آنها:

ارتباط با کانالهای عمده فروشی بزرگ که فروشگاه های صاحب نام در فیلیپین مانند اس ان آر یا اس ام و غیره می باشند، نیاز به مذاکره مستمر دارد و برقراری ارتباط با آنها معمولا از طریق تجار بزرگ و مقامات دولتی این کشور می باشد.

تارنمای شرکت های تبلیغاتی و ترویجی فعال قابل استفاده برای مراجعین ایرانی:

فیس بوک و اینستاگرام از جمله تارنماهای فعال در فیلیپین می باشند. 

فروشگاه های بزرگ و زنجیره ای:

فروشگاه اس ام

فروشگاه اس اند آر                  

فروشگاه مارکت پلِیس                         

مجوزهای لازم برای واردات:

For a Letter of Credit (L/C) transaction, a duly accomplished L/C, including a Pro-Forma Invoice and Single Administrative Document (SAD) for Advance Customs Import Duty is required. A Pro-Forma Invoice is required for a non-L/C transaction e.g. Draft Documents against Acceptance (D/A), Documents against Payment D/P), Open Account (OA) or Self-funded documentation.

These documents must be submitted to the Bureau of Customs’ Formal Entry Division (FED) or its equivalent office or unit, together with the printout of the SAD signed by the declarant and the customs broker, if any, and notarized.
Regulated Commodities can be imported only after securing the necessary goods declaration, clearances, licenses, and any other requirements prior to importation. Submission of requirements after arrival of the goods, but prior to release from the Bureau of Customs’ custody shall be allowed, but only in cases provided for by governing laws or regulations. The list of Regulated Import Commodities and the Administering Agencies is available on the Philippine National Trade Repository (PNTR) website (www.pntr.gov.ph). This website also contains information on import procedures and documentary requirements for Regulated Commodities.

The website of the Philippines’ Department of Trade and Industry’s Bureau of Import Services, (https://www.dti.gov.ph/negosyo/imports/import-facilitation/) contains, among others, information on import classifications, general import procedures, import clearance process, and guidelines for accreditation of importers and customs brokers