Philippines Customs Modernization and Tariff Act (CMTA) 2016

Philippine customs faced inefficiencies and revenue losses from outdated processes.

Key Obligations

["IEIRD mandatory for all imports", "Payment of customs duties and VAT", "Compliance with Philippine tariff schedule (AHTN)"]

Penalty Ranges

Fines up to PHP 1 million; imprisonment up to 6 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: Bureau of Customs (BOC)