April 25, 2026

Industry Guides

Importing cosmetics and personal care products into the Philippines is strictly regulated to protect consumer safety. The process is governed by the Food and Drug Administration and the Bureau of Customs, requiring businesses to comply with licensing, product notification, and customs procedures.

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First, importers must establish a legal business. Sole proprietors register with the Department of Trade and Industry, while corporations or partnerships register with the Securities and Exchange Commission. A Mayor’s Permit and registration with the Bureau of Internal Revenue are also required.

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Next, businesses must secure a License to Operate (LTO) from the FDA through its Center for Cosmetics Regulation and Research. This license authorizes the importation and distribution of cosmetic products and requires documentation, a qualified professional, and facility inspection. Initial validity is one year, with renewals lasting up to two years I'm manufacturer information, and labeling - through the FDA portal. Approved products receive a notification certificate valid for one to three years.

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For importation, complete documents are required: commercial invoice, packing list, bill of lading or airway bill, valid LTO, and CPN certificates. Supporting documents such as a Certificate of Analysis or Certificate of Free Sale may also be needed.

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Upon arrival, shipments undergo customs clearance. Goods valued at PHP 50,000 or more require formal entry, with payment of duties, VAT, and fees. The Bureau of Customs verifies FDA compliance before releasing the products.

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In summary, importing cosmetics requires four key steps: business registration, FDA licensing (LTO), product notification (CPN), and customs clearance. Full compliance ensures smooth importation and legal distribution in the Philippine market.

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How-to-import-goods-philippines

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Importing cosmetics and personal care products into the Philippines for commercial purposes is strictly regulated to ensure consumer safety and product quality. The process is overseen by the Food and Drug Administration and the Bureau of Customs. Importers must comply with legal registration, licensing, and product notification requirements before goods can be distributed in the market.

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Step-by-Step Guide to Importing Cosmetics

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1. Establish a Legal Business Entity

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Before importing, you must first register a business in the Philippines. If you are a sole proprietor, registration must be completed with the Department of Trade and Industry. For corporations or partnerships, registration is required with the Securities and Exchange Commission.

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Additionally, you must secure a Mayor’s Business Permit and register with the Bureau of Internal Revenue for tax compliance.

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2. Secure an FDA License to Operate (LTO)

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Importers must obtain a License to Operate (LTO) from the FDA through the Center for Cosmetics Regulation and Research (CCRR). This license authorizes the business to import and distribute cosmetic products.

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Key requirements include a notarized application form, Joint Affidavit of Undertaking, proof of a qualified professional (such as a pharmacist), and a warehouse or office inspection. Applications are submitted via the FDA eServices Portal. The initial LTO is valid for one year, while renewals are typically valid for two years.

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3. Cosmetic Product Notification (CPN)

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Before any cosmetic product can be sold, it must be notified with the FDA. The importer, acting as the Local Company Responsible (LCR), must submit product details through the FDA e-Portal.

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Required information includes the product name, complete ingredient list compliant with the ASEAN Cosmetic Directive, manufacturer details, and labeling designs. Once approved, a Cosmetic Product Notification (CPN) certificate is issued, usually valid for one to three years.

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4. Prepare Import Documents

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Each shipment must be supported by complete documentation for customs processing. These include:

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Commercial Invoice or Proforma Invoice

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Packing List

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Bill of Lading or Airway Bill

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Valid FDA LTO and corresponding CPN certificates

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Certificate of Analysis (COA) or Certificate of Free Sale

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These documents ensure that the imported products meet regulatory and safety standards.

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5. Customs Clearance and Product Release

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Upon arrival, shipments are processed by the Bureau of Customs. Commercial goods with a value of PHP 50,000 or more are subject to formal entry procedures. Importers must pay applicable duties, value-added tax (VAT), and other processing fees.

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The Bureau of Customs also coordinates with the FDA to verify that the products are properly notified before releasing them into the Philippine market.

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Key Rules: Personal vs. Commercial Import

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Commercial Importation: Requires full compliance, including an LTO and CPN. Products must also be properly labeled with the importer’s name and address.

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Personal Use Importation: Cosmetics imported in small quantities for personal use (e.g., limited number of perfumes, lotions, or lipsticks) may be allowed without FDA clearance, especially if brought in as personal baggage or through balikbayan boxes.

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Customs-clearance-process-philippines

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The customs clearance process for cosmetics and personal care products in the Philippines is a mandatory multi-phase procedure handled primarily by the Bureau of Customs and the Food and Drug Administration. For commercial shipments, importers must follow these stages to avoid delays, penalties, or seizure of goods.

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1. Pre-Lodgment (Regulatory Compliance)

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Before shipment arrival, all regulatory requirements must be secured. Importers must obtain a License to Operate (LTO) from the FDA as an importer or distributor. In addition, each product must have a Cosmetic Product Notification (CPN) filed through the FDA e-portal. Importers are also required to register with the Bureau of Customs through the Client Profile Registration System (CPRS).

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2. Declaration (Electronic Lodgment)

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Once the shipment arrives, a Goods Declaration must be filed through the Electronic-to-Mobile (e2m) Customs System, usually by a licensed customs broker using a Value Added Service Provider (VASP).

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There are two types of entries:

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Required documents include the Bill of Lading (B/L) or Airway Bill (AWB), commercial invoice, packing list, and valid FDA LTO and CPN certificates.

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3. Assessment and Selectivity

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The Bureau of Customs evaluates shipments using a Selectivity System to determine the level of inspection:

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Customs also verifies the correct classification under the ASEAN Harmonized Tariff Nomenclature (AHTN) or HS Code to determine applicable duties and taxes.

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4. Payment of Duties and Taxes

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After assessment, importers must settle duties and taxes through Authorized Agent Banks (AAB). Customs duties typically range from 3% to 30%, depending on the product classification. A 12% Value-Added Tax (VAT) is applied to the total landed cost.

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Shipments valued at PHP 10,000 or below may qualify for the de minimis rule, making them exempt from duties and taxes.

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5. Final Release

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Once payment is confirmed, the On-Line Release System (OLRS) authorizes the release of the shipment. The cargo is then turned over to the importer or their authorized representative by the port or warehouse operator.

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Summary of BOC Charges

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Charge Type

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Import-duties-taxes-philippines

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Importing cosmetics and personal care products into the Philippines involves applicable duties and taxes regulated by the Bureau of Customs. These charges are primarily composed of customs duties and Value-Added Tax (VAT), which are computed based on the total landed cost of the goods.

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In general, imported cosmetics are subject to a 12% Value-Added Tax (VAT) and an average duty rate of around 5.7%, although the exact duty depends on the product’s tariff classification. Some products may be subject to higher rates (up to 65%) or reduced to zero if covered by a valid Certificate of Origin under applicable trade agreements.

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A key rule to consider is the de minimis threshold. Shipments with a Free on Board (FOB) or Free Carrier (FCA) value of ₱10,000 or below are exempt from both duties and VAT. This makes small-value imports more cost-efficient, especially for personal purchases.

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For personal use importation, cosmetics such as lotions, soaps, and similar items may be exempt from clearance by the Food and Drug Administration, provided they are in limited quantities (typically not exceeding 1 kilogram per product). Exceeding this threshold may classify the goods as commercial, requiring full regulatory compliance and potentially leading to seizure if requirements are not met.

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Another important provision applies to balikbayan boxes. Qualified overseas Filipinos may avail of duty- and tax-free privileges for personal effects sent up to three times per year, with a maximum declared value of ₱150,000 per shipment, subject to existing regulations.

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Typical Cost Summary

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