Taxable Items
In general, unless exempted by law, all articles imported into the Philippines, are subject to Customs duty and internal revenue taxes and whether subject to duty or not, shall be entered through a customhouse at a port of entry, where Customs examination, tariff classification and appraisal are made.
Personal effects are subject to physical examination by RP Customs. There are no value limitations on the goods being imported but duties and taxes may be assessed if the amount of goods presented as personal effects is excessive.
In addition, electronic items or appliances are considered taxable. In order to simplify our process in calculating additional taxes, please see the Electronic/Appliance Price Schedule as this may vary depending on transaction origin.
| Particulars | AUD |
| Cellphone | AUD 15.00 |
| Digital Camera | AUD 15.00 |
| Computer with CPU & Desktop | AUD 50.00 |
| PSP / Gameboy / Nintendo DS Light | AUD 15.00 |
| PS2 / PS3 / X Box / Nintendo Wii | AUD 25.00 |
| Home Theater | AUD 40.00 |
| Laptop Computer | AUD 50.00 |
| LCD Monitor | AUD 50.00 |
| CPU | AUD 25.00 |
| TV Sets 25 inch 29 inch 30 inch and up |
AUD 50.00 AUD 75.00 AUD 150.00 |
| Plasma TV/LCD 21 inch 25 inch 29 inch up sizes |
AUD 150.00 AUD 250.00 AUD 375.00 AUD 650.00 |
| For undeclared items each unit |
AUD 750.00 |
| * Other items not listed above which will be considered as electronic items will be charged 40%-200% tax based on the invoice price. | |
| * Electronic items or appliances are shipped at owner's risk. LBC does not assume liability for damages incurred in shipping these items. | |
Commercial Quantity – LBC cannot ship any items of the same kind in commercial quantities. Quantity of the same kind greater than 12 is considered commercial quantity.