Ace the Customs Admin Challenge 2026 – Unlock Your Trade Mastery!

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Under the general rule in Section 104, are all goods imported into the Philippines subject to duty upon importation?

All goods imported are subject to duty, including those previously exported, except as provided in the Act

Duties are charged on every importation. The general rule is that all goods entering the Philippines are subject to duty upon importation, and this includes goods that were previously exported. The only time a duty wouldn’t be due is when the law itself provides an exemption or a specific exception, as laid out in the Act. This makes the answer reflect the broad application of the duty, with lawful exemptions defined by the statute.

Only goods not previously exported are subject

Duties apply only to certain goods

No duties apply to imports