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Philippines Tariff Rates 2026: 12.5% on US Imports

Updated 2026-09-14

Effective Rate

12.5%17%

As of 2026-09-14, US imports from Philippines carry an effective tariff of about 12.5%. This combines the 12.5% Section 301 forced-labor baseline (which replaced Section 122 on July 24, 2026) applied to countries without a separate deal, with Section 232 metals tariffs of 50% on steel and 50% on aluminum charged separately. The rate fell from 17% after the Supreme Court struck down the IEEPA tariffs in February 2026, so importers who paid the higher rate between April 2025 and February 2026 may qualify for refunds. The 10% Section 122 tariff (effective Feb 24, 2026) expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10%, or 12.5% for higher-tier economies).

Last verified September 14, 2026 · Source: USITC HTS · Section 122 / 301 / 232 · run your exact numbers

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Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.

Updated Feb 21, 2026: IEEPA tariff (was 17%) struck down by SCOTUS Feb 20. Replaced by the 10% Section 122 tariff (Feb 24), which expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10% or 12.5% by economy). Base rate 17% → 10%. Section 122 expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff.

IEEPA refunds — illustrative, not a personal claim

Paid IEEPA duty on imports from Philippines in 2025–early 2026?

The Supreme Court struck down IEEPA reciprocal (and fentanyl/trafficking) tariffs on February 20, 2026. The Importer of Record — or the licensed broker who filed the original entries — can seek that IEEPA layer back through CBP’s CAPE process. This is not a consumer check, and it is not a guaranteed amount.

Who can file: the original Importer of Record (or that entry’s filing broker), not the retail customer.
Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.

Illustrative example only: $50,000 of IEEPA-period imports from Philippines at the published 17% IEEPA rate carried about $8,500 of IEEPA duty. That IEEPA layer — plus statutory interest (6–7% compounded daily under 19 CFR 24.36) — is what CAPE can refund. Your actual figure comes from your 7501s, not this example.

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Only the Importer of Record can claim the IEEPA layer through CAPE.

How to claim an IEEPA refund

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Status is in ACE (REV-615), not a shopping-site tracker.

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Overview on the tariff-refunds hub. Phase 3 for finally liquidated entries launches October 6, 2026 for CIT plaintiffs only. Illustrative analysis — not a guaranteed amount.

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Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.

Forced-Labor Tariff

12.5%

was 17% (IEEPA)

232 Steel

50%

232 Aluminum

50%

Section 232 rates shown apply to articles wholly of steel, aluminum, or copper. Since the April 6, 2026 restructuring, qualifying derivative products are dutied at 25% on their full customs value rather than 50%. Verify your product’s classification — the exact 232 treatment depends on HTS code and metal content.

Rate dropped from 17% (IEEPA) to 10% (Section 122, Feb 24–Jul 24). Section 122 expired July 24, 2026, replaced by the Section 301 forced-labor tariff — the Philippines is in the 12.5% tier.

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Philippines Import Tariff Overview

The Philippines saw its tariff rate drop from 17% (IEEPA) to 10% under Section 122 following the Feb 20, 2026 SCOTUS ruling — a 7-point reduction that levels the playing field across ASEAN. When Section 122 expired July 24, 2026, the Philippines moved to the 12.5% tier of the Section 301 forced-labor tariff that replaced it. US imports from the Philippines total approximately $14B annually, with semiconductors and electronics as the dominant category.

The US-Philippines trade relationship is underpinned by a strong security alliance and historical ties. There is no bilateral FTA. The Philippines benefits from GSP preferences on eligible products. The electronics sector, particularly semiconductor assembly and testing, drives the trade flow, with major US firms operating facilities in the Philippines. The BPO (business process outsourcing) sector is significant but services-based and not subject to goods tariffs.

Key Products Imported from Philippines

Top imports include semiconductors and electronic components, electrical equipment, machinery, coconut oil, processed fruits (bananas, pineapple), wiring harnesses, and nickel. The Philippines is one of the world's largest exporters of coconut oil and a significant semiconductor assembly hub.

Recent Changes

Feb 20, 2026: SCOTUS struck down IEEPA tariffs 6-3 — the Philippines' rate dropped from 17% to the 10% Section 122 baseline (effective Feb 24), which expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff — the Philippines is in the 12.5% tier. ASEAN nations now sit at 10% or 12.5% depending on tier. Section 232 metals tariffs apply at 50% on articles wholly of steel/aluminum and 25% on derivative products (both on full customs value, after the April 6, 2026 restructuring). GSP eligibility reviews are ongoing and could provide additional MFN duty relief on qualifying products. Semiconductor assembly operations continue expanding.

Tips for Importers

Semiconductors and most electronic components enter at 0% MFN duty, so the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) is the only layer — down from 17%. The Philippines now competes on a 10%-or-12.5% forced-labor footing across ASEAN, so its advantages in English-speaking workforce, US security alliance, and GSP eligibility become stronger differentiators. Check GSP eligibility for coconut oil, processed fruits, and wiring harnesses to potentially reduce or eliminate MFN duties on top of the forced-labor tariff. Section 122 expired July 24, 2026 and was replaced by the 12.5% Section 301 forced-labor tariff; in August 2026, 25 states sued at the Court of International Trade to block it, but CBP continues collecting it — if GSP is renewed, many Philippine goods could still see reduced total tariff burdens. The BPO sector is services-based and unaffected by goods tariffs.

How Are US Tariffs on Philippines Imports Calculated?

US import duties on goods from Philippines are determined by multiple overlapping tariff authorities. The base layer is the 12.5% Section 301 forced-labor tariff, which replaced the expired 10% Section 122 tariff on July 24, 2026 and applies to most countries without a separate trade deal. Section 232 tariffs of 50% on steel and 50% on aluminum apply to metals imports, regardless of the forced-labor tariff.

To calculate the total duty on a specific import from Philippines, use our US import duty calculator or landed cost calculator for a complete estimate including Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF). You can also compare Philippines rates with other countries to evaluate sourcing alternatives.

Already importing from Philippines? If you paid IEEPA duty in 2025–early 2026, start with how to claim an IEEPA refund, the tariff-refunds hub, and CAPE refund status. And if you re-export or manufacture with imported goods, duty drawback can recover up to 99% of eligible duties — a separate program from CAPE.

See tariff rates for:

Electronics Clothing & Apparel Footwear Automobiles & Parts Steel & Aluminum Food & Agriculture Furniture Machinery & Equipment Pharmaceuticals Plastics & Rubber Toys & Games Energy & Batteries Textiles & Fabrics Chemicals

Compare with Alternative Sources

🇲🇾Malaysia 🇹🇭Thailand 🇻🇳Vietnam Full Comparison Tool

Browse Philippines Tariffs by Product Category

Ch. 27: Mineral Fuels, Oils0.5% avg MFN Ch. 30: Pharmaceutical Products0% avg MFN Ch. 39: Plastics4.2% avg MFN Ch. 61: Knitted or Crocheted Clothing14.5% avg MFN Ch. 62: Woven Clothing12% avg MFN Ch. 72: Iron and Steel1.8% avg MFN Ch. 73: Articles of Iron or Steel3.5% avg MFN Ch. 84: Machinery2% avg MFN Ch. 85: Electrical Machinery2.5% avg MFN Ch. 87: Vehicles (not Railway)2.5% avg MFN

Compare Philippines with Other Countries

🇨🇦 Philippines vs Canada 🇲🇽 Philippines vs Mexico 🇧🇷 Philippines vs Brazil 🇨🇴 Philippines vs Colombia 🇨🇱 Philippines vs Chile 🇦🇷 Philippines vs Argentina

Calculate Duty from Philippines

Country of Origin

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Search by product name or HTS code — the same lookup as the HTS code finder, then we stack 2026 country layers. Prefer a category estimate? .

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Duty is calculated on this amount. Add freight and fees below for an estimated total import cost.

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Optional. Freight, insurance, and other fees are your estimates — not a quote. MPF and HMF below are formula estimates from published CBP rates, not a guarantee.

Freight (USD, your estimate)

Insurance (USD, your estimate)

Other fees (USD, your estimate)

Ocean shipment — add estimated Harbor Maintenance Fee (0.125%). Air freight does not pay HMF.Invoice is CIF and freight is not broken out — also assess duty on product + freight + insurance. Leave this off when freight is invoiced separately. US duty is usually on the price of the goods.

Philippines Tariffs by Product

Electronics from Philippines15.9% effective rate Clothing from Philippines15.9% effective rate Textiles from Philippines15.9% effective rate

Guides for Philippines Importers

How Tariff Stacking Works: Why Your Rate Might Be Higher Than You Think4 min read The De Minimis Exemption Is Gone: What the End of the $800 Duty-Free Threshold Means for You7 min read How to Find the HTS Code for Your Product: Step-by-Step Lookup Guide8 min read

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Frequently Asked Questions

How does the Philippines' GSP eligibility interact with the new Section 122 tariff?

GSP can eliminate MFN base duties on eligible Philippine products, meaning those goods would face only the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026) with no MFN layer on top. For products like coconut oil and certain processed foods, GSP plus the lower forced-labor rate creates a very competitive total landed cost. GSP eligibility is reviewed periodically.

Are Philippine semiconductor assembly operations affected by the tariff change?

Most semiconductors and electronic components are classified under ITA-covered HTS codes with 0% MFN duty. The base surcharge on these goods dropped from 17% (IEEPA) to a 10% Section 122 rate and now sits at the 12.5% Section 301 forced-labor tariff (effective July 24, 2026). Major US firms including Texas Instruments, Analog Devices, and ON Semiconductor operate Philippine assembly facilities, and the lower rate improves export competitiveness.

How does Philippine coconut oil pricing change after the SCOTUS ruling?

The Philippines is the world's largest coconut oil exporter, and the base surcharge dropped from 17% to 10% before rising to the current 12.5% forced-labor tier. Coconut oil faces varying MFN rates depending on whether it is crude or refined, plus the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026). The reduction improves pricing versus Indonesian coconut oil (in the 10% forced-labor tier) and domestic US alternatives.

Does the Philippines' BPO industry benefit from the tariff reduction?

Not directly — BPO (business process outsourcing) is a services export and is not subject to goods tariffs. However, the tariff reduction on goods exports strengthens the overall US-Philippines economic relationship and may support political goodwill for maintaining trade preferences including GSP that benefit both goods and the broader economic partnership.

Note: Rates shown do not include potential anti-dumping or countervailing duties (AD/CVD), which may apply to specific products and can significantly increase total duty. Consult a customs broker for product-specific rates.