MENU
  • Image
  • Image
  • Image
  • Image
  • Image
  • Image
  • Image
  • Image
  • FOI 1
  • Image
  • Image
  • Image

CITIZEN'S CHARTER
Handbook
Step Guide

Updated on: 18 November 2024

CONTACT CENTER NG BAYAN

Send feedback on government services to the Contact Center ng Bayan.


ONE-STOP GUIDE TO TC SERVICES

This Section is arranged according to the specific provisions of Republic Act (R.A.) No. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA), which pertain to the functions of the Tariff Commission.

Section 711 - Dumping Duty
      ▸ R.A. 10863 Provisions
      ▸ R.A. 8752
      ▸ IRRs
      ▸ Commission Order No. 2021-01
      ▸ Citizen's Charter Step Guide
      ▸ TC Procedure
      ▸ TC Primer on Dumping Duty
      ▸ TC Form 6-A
      ▸ TC Form 6-B
      ▸ TC Form 6-C
      ▸ TC Form 6-D
      ▸ TC Form 6-E
Section 712 - Safeguard Duty
      ▸ R.A. 10863 Provisions
      ▸ R.A. 8800
      ▸ IRRs
      ▸ Commission Order No. 2021-02
      ▸ Citizen's Charter Step Guide
      ▸ TC Procedure
      ▸ TC Primer on Safeguard Duty
      ▸ TC Form 5-A
      ▸ TC Form 5-B
      ▸ TC Form 5-C
Section 713 - Countervailing Duty
      ▸ R.A. 10863 Provisions
      ▸ R.A. 8751
      ▸ IRRs
      ▸ TC Order (effective 13 October 2021)
      ▸ Citizen's Charter Step Guide
      ▸ TC Procedure
      ▸ TC Primer on Countervailing Duty
Section 714 - Discrimination by Foreign Countries
      ▸ R.A. 10863 Provisions
Section 1100 - Classification Ruling
      ▸ R.A. 10863 Provisions
      ▸ TC Order 2017-01 (Advance Rulings)
      ▸ TC Order 2018-01 (Dispute Rulings)
      ▸ Citizen's Charter Step Guide
          (Advance Ruling)

      ▸ Citizen's Charter Step Guide
          (Advance Ruling-Online)

      ▸ Citizen's Charter Step Guide
          (Dispute Ruling)

      ▸ Citizen's Charter Step Guide
          (Dispute Ruling-Online)

      ▸ TC Procedure
      ▸ TC Form 1
      ▸ TC Form 2
Section 1603 - Functions of the Commission
      ▸ R.A. 10863 Provisions
Section 1608 - Flexible Clause
      ▸ R.A. 10863 Provisions
      ▸ Citizen's Charter Step Guide
      ▸ TC Procedure
      ▸ TC Form 3
Section 1609 - Promotion of Foreign Trade
      ▸ R.A. 10863 Provisions
      ▸ TC Order
      ▸ Citizen's Charter Step Guide
      ▸ TC Procedure
      ▸ TC Form 3
      ▸ TC Form 4


LATEST EOs ON TARIFF MODIFICATION
The following Executive Orders (EOs) were issued in 2025:
 
EO Number
Coverage
Effectivity Date
EO 105 Modifying the Rates of Import Duty on Rice, and Creating an Inter-Agency Group for the Effective Implementation Thereof Circular No. 2025-001 -Guidelines Implementing the Modification of Import Duty Rates on Rice as Provided under Executive Order No. 105, s. 2025 24 November 2025
EO 104 Temporarily Modifying the Rate of Import Duty on Tin-Mill Blackplate 12 December 2025


Updated on: 11 August 2020

The Tariff Classification Information System-Online Application System (TCIS-OAS) is a web-based portal for the online filing of applications for Advance Rulings on Tariff Classification (ARs) pursuant to Section 1100 of the Customs Modernization and Tariff Act. With TCIS-OAS 2.0, the AR process has been fully digitalized, from filing of the application, online payment, and up to issuance of the AR.

For guidance on the procedure of the AR process, please refer to Commission Order No. 2017-01 (Procedure on Application for an Advance Ruling on Tariff Classification Related to Importation or Exportation of Goods).

Updated on: 22 July 2024


The Philippine Tariff Finder (PTF) is an online frontline service developed by the Tariff Commission (TC) to provide quick and accurate information on Philippine tariff rates.

Housing all 14 tariff schedules of the Philippines, the PTF enables users to find Philippine tariff rates on specific products by typing in keywords or Association of Southeast Asian Nations (ASEAN) Harmonized Tariff Nomenclature (AHTN) Codes. With PTF 2.0, users can now search for applicable Philippine tariff rates per country.

The PTF carries the Philippines’ Most Favoured Nation (MFN) and Free Trade Agreement (FTA) tariff schedules (including the reciprocal tariff rates under the ASEAN-China FTA and ASEAN-Korea FTA), in AHTN 2022, for the years 2024 to 2028. The PTF database also provides the Rules of Origin (ROO) under the different FTAs.

Advisory on the Most Favoured Nation (MFN) Tariff Rates on Rice

Please be informed that, pursuant to Section 3 of Executive Order No. 105 (s. 2025), the Inter-Agency Group on Rice Tariff Adjustment issued, on 20 December 2025, Circular No. 2025-001 on the Guidelines Implementing the Modification of Import Duty Rates on Rice as Provided under Executive Order No. 105, s. 2025.

Section 5 of said Circular provides for the following, among others:

“5. Monitoring, Certification, Issuance of Customs Memorandum Order (CMO), and Applicable Period

The DA, within the first month of the current quarter, shall:

  • Monitor whether the trigger price has been breached based on data from the previous month; and

  • Issue a Certification, in accordance with the Schedule provided in Table 2, on the average export price of Vietnam rice (5% broken) in FOB during the previous month and the applicable tariff based on the price thresholds cited in Section 4 of these Guidelines. A copy of the Certification shall be furnished to the Bureau of Customs (BOC), copy to the DEPDev, DTI, and DOF and posted immediately on the DA website.

In cases where a change in applicable tariff rate is indicated in the DA certification, the BOC shall issue the corresponding Customs Memorandum Order (CMO) in accordance with the Schedule provided in Table 2. Such CMO shall remain in effect until a new one is issued.”

Updated on: 01 January 2026

Updated on: 22 December 2025



his Tariff Book is published by the Tariff Commission. It is based on the latest tariff nomenclature implemented by the Philippines and provides current Most Favoured Nation (MFN) and ASEAN Trade in Goods Agreement (ATIGA) tariff rates. For more information, please click here.

Updated on: 28 June 2022



EXECUTIVE ORDERS (EOs) ON TARIFF MODIFICATION

REPORTS ON TRADE REMEDY CASES





MORE RESOURCES
SCHEDULE OF FEES
PUBLIC HEARINGS / CONSULTATIONS
ANNUAL REPORTS
 

PUBLICATIONS
OPPORTUNITIES AND AWARDS NOTICES
LINKS
 

TC NEWS
ADVISORY ON TC OPERATIONS
Updated on: 08 April 2024

The Tariff Commission’s (TC) regular office operations are fully ONLINE from Monday through Friday, 8:00 a.m. to 5:00 p.m. (GMT +8).

The following TC frontline services are available online:

    • Filing of applications for Advance Rulings on Tariff Classification: use our Tariff Classification Information System-Online Application System (TCIS-OAS), accessible through this link TCIS-OAS
    • Online procedure for applications for Tariff Classification Dispute Rulings: click here for details

Clients may contact TC using the following communication channels:


PHILIPPINE CHAIRSHIP OF ASEAN IN 2026

The national launch of the Philippine Chairship of the Association of Southeast Asian Nations (ASEAN) was held on 14 November 2025 at the Foro de Intramuros, Manila.

The theme for the 2026 Philippine Chairship of ASEAN is “Navigating Our Future, Together”. The theme embodies the Philippines’ strategic intent to guide ASEAN through the complexities of tomorrow, by championing innovation, resilience, and inclusivity and strengthening ASEAN’s three Pillars (Political-Security Community Pillar, Economic Community Pillar, Socio-Cultural Community Pillar), to help build a stable and rules-based, innovative, and people-centered region.

For its Chairship, the Philippines has three main priorities, or 3Ps, namely, (i) PEACE AND SECURITY Anchors, (ii) PROSPERITY Corridors, and (iii) PEOPLE Empowerment.

The official website for the Chairship is https://asean2026.gov.ph.


REVIEW OF AHTN 2022

Notice is hereby given that the Association of Southeast Asian Nations, or ASEAN, is conducting a review of the ASEAN Harmonised Tariff Nomenclature (AHTN) 2022 in line with the upcoming approval of the Harmonized System (HS) 2028 and for the preparation of the AHTN 2028 edition. Please click this link to view ASEAN’s latest article about this activity.


ONGOING INVESTIGATIONS
Petitions for Tariff Modification

As of 17 November 2025, all investigations have been concluded.

Trade Remedy Cases

Formal Investigation on the Imposition of Definitive Safeguard Measures Against Importations of Corrugating Medium Paper from Various Countries

[TCI (SG) No. SG-2025-OC-Corrugating Medium]

Please see the following Notices / References:

OTHER NEWS
TC IS AN ISO-CERTIFIED ORGANIZATION


Having met the requirements of ISO 9001:2015 (Quality Management Systems), the Management System of the Tariff Commission on the Issuance of Advance Ruling on Tariff Classification under Section 1100 of the Customs Modernization and Tariff Act (including the support processes) was successfully registered on 02 December 2018.

The Commission successfully attained Recertification of its QMS in 2024 and hurdled the annual surveillance audit in 2025.

Please see TC's Certificates.

PRC RENEWS ACCREDITATION OF TC AS CPD PROVIDER

The accreditation of the Tariff Commission as a Continuing Professional Development (CPD) Provider for Licensed Customs Brokers (LCBs) has been renewed until 05 August 2027. Please see TC’s Certificates of Accreditation.

This continuing education program accredited by the Professional Regulation Commission (PRC) is intended as proactive assistance to LCBs and industry practitioners in raising/maintaining their competence in accordance with international standards of practice, hence helping ensure their greater overall contribution to uplifting the general welfare and achieving more inclusive economic growth and national development.

Please watch this space for the schedule of TC’s CPD Seminars.


PHILIPPINE GOVERNMENT AGENDA
PHILIPPINE DEVELOPMENT PLAN 2023-2028

The Philippine Development Plan (PDP) 2023-2028 is a plan for deep economic and social transformation to reinvigorate job creation and accelerate poverty reduction by steering the economy back on a high-growth path. This growth must be inclusive, building an environment that provides equal opportunities to all Filipinos, and equipping them with skills to participate fully in an innovative and globally competitive economy.

Executive Order No. 14, s. 2023 on “Approving and Adopting the Philippine Development Plan for the Period 2023-2028” was issued on 27 January 2023.

AMBISYON NATIN 2040

President Rodrigo R. Duterte signed Executive Order (EO) No. 5 in October 2016 approving and adopting the 25-year long-term vision entitled "AmBisyon Natin 2040" as guide for development planning. "AmBisyon Natin 2040" articulates the Filipino people's collective vision of a MATATAG, MAGINHAWA, AT PANATAG NA BUHAY PARA SA LAHAT.

In its preamble, EO No. 5 emphasized the need for a “bold vision and effective development planning” based on a “forward-looking approach that goes beyond a single administration". Hence, the Philippine Development Plans shall be anchored on "AmBisyon Natin 2040”.