Shipping from Korea to the Philippines in 2026: ₱10,000 De Minimis, BOC

Goods shipped from Korea to the Philippines with a value of ₱10,000 or less are not charged customs duties or taxes. That is the de minimis rule, and the Bureau of Customs (BOC) still lists it in October 2026. Above ₱10,000, you pay customs duty, 12% VAT and several small fees, usually through the courier or PHLPost before release. Regulated goods such as cosmetics, food and medicines can still need permits, whatever their value.

This guide explains how the ₱10,000 limit is measured, what is charged above it, how PHLPost and couriers handle parcels marked "Held by Customs", and which Korean products need care.

Item	Value as of October 15, 2026
De minimis value	₱10,000 or less, on an FOB or FCA basis
Duties and taxes at or below de minimis	None collected
VAT above de minimis	12% of total landed cost
BOC courier brokerage fee (estimator)	₱700
Customs documentary stamp (estimator)	₱100
BIR documentary stamp tax (estimator)	₱30
Gifts	Taxed like purchases above ₱10,000
Unpaid duties	Parcel treated as abandoned
Trade agreement	Philippines-Korea FTA, in force since December 31, 2024
HaulKorea to the Philippines	Recipient pays any local duties and taxes

This is general information, not tax or legal advice. The Bureau of Customs decides what each parcel owes.

Do you pay customs on a package from Korea to the Philippines?

Only if the goods are worth more than ₱10,000, or if they are excise goods or regulated products.

The BOC's parcel guidelines say duties and taxes do not apply when the value of the goods does not exceed ₱10,000. The same page says duties and taxes apply to all imported goods regardless of how they were acquired, including gifts, once the value is above that line.

The ₱10,000 threshold comes from Section 423 of the Customs Modernization and Tariff Act (CMTA, Republic Act 10863). It was raised from ₱10 in 2016 through Customs Administrative Order (CAO) 02-2016. The CMTA lets the Finance Secretary adjust the figure, and some retailers have publicly asked for a lower limit. As of October 2026, the BOC's own pages still state ₱10,000. Check again before a large order.

Two exceptions to keep in mind:

• Tobacco and alcohol. The Department of Finance says de minimis imports of tobacco, wines and spirits are still subject to excise tax.
• Regulated goods. The BOC says medicines, cosmetics, toys and processed food for personal use need a permit from the relevant agency if the quantity exceeds the allowable limit. Being under ₱10,000 does not remove that requirement.

How is the ₱10,000 measured?

The de minimis test uses the FOB or FCA value, meaning the value of the goods at the point of export. That is broadly the price you paid for the items, before international shipping.

Once a parcel is over the threshold, the calculation changes. The BOC's parcel guidelines say all expenses incurred in the importation form part of the dutiable value. Its tax estimator builds the dutiable value from the FOB value plus freight plus insurance.

	De minimis test	Dutiable value (above ₱10,000)
What is counted	Goods value (FOB or FCA)	FOB + freight + insurance
Insurance	Not relevant	2% of FOB by default in the estimator
Currency	Converted to pesos	Converted at the BOC rate
Basis	Declared value	Declared value, checked against reference values

How customs knows the value. The BOC says duties are based on the value declared in the customs-postal declaration. An examiner asks for proof of payment only if the declared value is obviously low or below the BOC's reference value. If there is no receipt, for example for a gift, the value is based on the reference value of the same or similar goods.

Declare accurately. The BOC's buying-online page says the declared value and a specific description of the contents must be on the postage or air waybill. If the declared value looks low, customs can ask for proof of payment before releasing the parcel.

What do you pay above ₱10,000?

The BOC's online tax estimator shows how duties and taxes are built up for informal express shipments worth more than ₱10,000 and less than ₱50,000:

1. Dutiable value: FOB value + freight + insurance (2% default), converted to pesos.
2. Customs duty: dutiable value × the duty rate for that product.
3. Excise tax: only for excise goods such as alcohol and tobacco.
4. Fees: brokerage fee (₱700 for courier shipments), import processing charge, customs documentary stamp (₱100), and BIR documentary stamp tax (₱30).
5. Total landed cost: dutiable value + duty + excise + the fees above.
6. VAT: 12% of the total landed cost.

The BOC stresses that the estimator gives an estimate only. A customs officer makes the final assessment.

Worked example

Say you order Korean clothing with an FOB value of ₱20,000, and freight is ₱3,000. For illustration only, assume a 10% duty rate. Check the real rate for your product in the Tariff Commission's tariff finder.

Line	Amount
FOB value	₱20,000
Freight	₱3,000
Insurance (2% of FOB)	₱400
Dutiable value	₱23,400
Customs duty (10%, illustrative)	₱2,340
Brokerage fee	₱700
Customs documentary stamp	₱100
BIR documentary stamp tax	₱30
Total landed cost (before import processing charge)	₱26,570
VAT (12% of landed cost)	₱3,188.40

Duty, VAT, stamps and brokerage come to about ₱6,358 here, plus the import processing charge. Compare that with a ₱9,500 order of skincare, which would pay no duty or VAT at all.

What is the import processing charge on small parcels?

Even below ₱10,000, a small charge can apply. CAO 01-2025, the BOC's rules for cross-border e-commerce goods signed in early 2025, says the BOC will impose import processing charges on e-commerce goods within the de minimis threshold, as provided under existing rules. A later amendment to the BOC's schedule of fees, reported to take effect on June 15, 2025, set charges for de minimis goods whether the claimant clears them personally or through a broker or forwarder.

We could not confirm the current peso amounts from an official text, so we do not quote them here. Expect a modest fee, and check the payment notice from the courier or PHLPost.

CAO 01-2025 also requires e-commerce platforms, couriers, freight forwarders and customs brokers handling these goods to be accredited by the BOC.

A few other points from the order, as reported by PortCalls:

• It covers business-to-consumer (B2C) sales made through online platforms and e-retailer websites, under the Internet Transactions Act (Republic Act 11967).
• Consumer-to-consumer (C2C) imports are excluded from it.
• Goods declared "without commercial value", or with similar wording, are excluded. A real purchase should carry its real price.
• Goods within the de minimis value that are subject to agency requirements are excluded unless they are for personal use within the allowed limits.

Above ₱50,000. The BOC's tax estimator applies only to goods with an FOB value above ₱10,000 and below ₱50,000. For anything at or above ₱50,000, the estimator does not apply, so ask the courier how the shipment will be entered before you order.

How do PHLPost and couriers handle "Held by Customs"?

PHLPost. Under an agreement between PHLPost and the BOC, PHLPost acts as the BOC's authorized collecting agent for duties and taxes. Air mail parcels are examined and assessed at the Central Mail Exchange Center, and sea mail at the Surface Mail Exchange Department. For tracking postal and EMS items, the BOC recommends contacting PHLPost's EMS customer care.

Couriers. The BOC's buying-online page lists couriers such as DHL, FedEx and UPS alongside PHLPost. The courier notifies you of a held parcel by letter, email, phone call or text. You then coordinate with the courier and customs, and the courier delivers after clearance.

What happens at arrival. The BOC says parcels go under guard to a customs bonded warehouse or designated facility. Every item goes through X-ray screening and a sniffer-dog check. Some get a physical examination or further compliance requirements.

If your parcel says "Held by Customs":

1. Do not panic. The BOC says the hold may be temporary, pending documents.
2. Find the notice from the courier or PHLPost.
3. Prepare the proof of payment (receipt) and the invoice.
4. If the item is regulated, get the import permit from the relevant agency.
5. Pay any duties and taxes at the customs cashier or through the courier's account, and ask for a receipt.

If you do not pay. The BOC says parcels with unpaid duties and taxes are considered abandoned and forfeited to the government, then auctioned or disposed of. Regulated goods go to the concerned agency.

Scams. The BOC says it never asks for tax or other government payments by bank deposit or into a private individual's account.

Does the Philippines-Korea FTA lower duty?

The Philippines-Korea Free Trade Agreement took effect on December 31, 2024, according to the Department of Foreign Affairs as reported by the Philippine News Agency. The Philippines committed to open its market on about 96.5% of Korean products, with cuts phased in up to 2038 according to the Tariff Commission.

For a personal parcel, the agreement matters only above ₱10,000, where duty applies. To get a preferential rate, the goods must originate in Korea and the importer usually needs proof of origin. Many products sold in Korean stores are made elsewhere. The 상품정보 제공고시 (sangpum jeongbo jegong gosi, product information disclosure) table on Korean product pages lists the 제조국 (jejoguk, country of manufacture).

The agreement covers duty only. VAT at 12% still applies above the de minimis value.

Which Korean products need care in the Philippines?

Cosmetics and skincare. The BOC lists cosmetics among regulated goods that need a permit if the quantity exceeds the allowable limit for personal use. A few products for yourself is different from a box of the same item. Order personal quantities.

Processed food and snacks. Also on the BOC's regulated list for quantities above personal-use limits. Ask before ordering large food orders.

Medicines and supplements. Medicines are regulated. Ask before ordering anything from a Korean pharmacy.

Toys. Regulated for quantities above personal-use limits.

Alcohol and tobacco. Excise tax applies even under ₱10,000.

Used goods. The BOC says second-hand goods are taxed if the value is over ₱10,000. Secondhand purchases from Bunjang follow the same rule as new goods.

Batteries, aerosols and perfume. These are limited by air transport rules. See what you cannot ship from Korea and ask us before ordering.

Product	Philippine rule	Our advice
Skincare and makeup	Regulated above personal-use limits	Keep to personal quantities
Clothing and shoes	Duty and VAT above ₱10,000	Watch the FOB value
K-pop albums and merch	Duty and VAT above ₱10,000	Split nothing, declare accurately
Snacks and processed food	Regulated above personal-use limits	Ask before ordering
Medicines, supplements	Regulated	Ask before ordering
Soju, makgeolli	Excise tax even below ₱10,000	Ask before ordering
Items with batteries, perfume	Air transport limits	Ask before ordering

Purchasing agent or package forwarder: what changes for the Philippines?

First, check whether the brand ships to the Philippines itself. Many Korean beauty brands sell through global sites or regional platforms.

Many Korean shops, though, sell only inside Korea. Stores such as Musinsa and Naver Smart Store often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Invoice and declared value	Store's	Forwarder's, from your input	Ours, from the actual receipt
Who pays Philippine duty and VAT	You, above ₱10,000	You, above ₱10,000	You, above ₱10,000
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For the Philippines, the recipient pays any duties and taxes in all three cases. HaulKorea ships duty unpaid to every country, including the US. What an agent changes is the buying and the paperwork: we keep the real receipt, so the declared value and description match what was paid. That matters because the BOC uses the declared value unless it looks low, and asks for proof of payment when it does.

More: purchasing agent vs package forwarding.

How do you order from Korea to the Philippines through HaulKorea?

1. Find the item on a Korean site and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item and international shipping before you pay. Philippine duties, VAT and fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several stores into one box. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. If the BOC assesses duties, pay them through the courier or PHLPost and keep the receipt.

How can Filipino buyers keep costs down?

Know your FOB value. The ₱10,000 test is on the goods value. Add up the item prices, not the shipping.

Think about one box versus two. Combining saves shipping, but a combined box over ₱10,000 pays duty and VAT on everything. Do not split orders or under-declare to dodge the limit. Declare the real value.

Keep receipts. The BOC can ask for proof of payment if the value looks low.

Stick to personal quantities of regulated goods. Several of the same cosmetic or food item can trigger permit requirements.

Pay held parcels promptly. Unpaid parcels are treated as abandoned.

For a nearby country, see our guide for Malaysia.

FAQ

Do I pay customs on a package from Korea to the Philippines?

Not if the goods are worth ₱10,000 or less on an FOB basis, unless they are excise goods or regulated products. Above ₱10,000, you pay customs duty, 12% VAT and fees.

Is the ₱10,000 de minimis still in effect in 2026?

Yes. The Bureau of Customs' parcel guidelines still state ₱10,000 as of October 2026. Retailers have called for a lower limit, so check before a large order.

Does shipping count toward the ₱10,000?

The de minimis test uses the FOB or FCA value, which is the goods value at export. Above the threshold, freight and insurance are added to calculate duty.

Are gifts from Korea tax-free in the Philippines?

The BOC says duties and taxes apply to all imported goods, including gifts, when the value exceeds ₱10,000. Without a receipt, customs uses a reference value.

What does "Held by Customs" mean?

It usually means the parcel is waiting for documents, such as an invoice, proof of payment or an import permit. Contact the courier or PHLPost and provide them.

What happens if I do not pay the duties?

The BOC treats the parcel as abandoned. It is forfeited to the government and auctioned or disposed of.

Does HaulKorea include Philippine duties in the price?

No. The recipient pays any duties, VAT and fees locally. HaulKorea ships duty unpaid to every country, including the US.