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Most Favoured Nation (MFN) Tariff Schedule


The Most Favoured Nation (MFN) schedule refers to Philippine tariff rates that are applicable to imports from all sources. This schedule can be found in Section 1611 of the Customs Modernization and Tariff Act (CMTA).

The following Executive Orders (EOs) were issued in April 2017:

  1. E.O. No. 20 - prescribes the MFN tariff schedule from 2017 to 2020;
  2. E.O. No. 21 - implements Philippine tariff commitments under the World Trade Organization (WTO) - Information Technology Agreement;
  3. E.O. No. 22 - reduces the rates of duty on capital equipment, spare parts and accessories imported by enterprises registered with the Board of Investments; and
  4. E.O. No. 23 - extends the effectivity of the MFN rates of duty on certain agricultural products and implements other Philippine commitments under the WTO Decision on the Waiver Relating to the Special Treatment for Rice of the Philippines.

The current tariff structure is composed of 15 tariff levels from 0% to 65% (Table 1). More than half of tariff lines have rates of duty of 0% to 3%. Tariff lines with duties of 15% and above account for less than 20% of total lines.


Table 1. Distribution of 2017-2020 MFN Tariffs
MFN Tariff Rate (%) Share to Total AHTN 2012 Tariff Lines (%)
2017 2018 2019 2020
1 January - 16 June 17 June - 31 December
0 12.23 15.18 15.18 16.82 16.82
1 16.74 15.60 15.89 14.55 14.58
3 22.73 21.76 21.84 21.55 21.60
5 6.82 6.58 6.28 6.32 6.26
7 9.77 9.46 9.43 9.38 9.61
10 13.79 13.60 13.56 13.91 13.69
15 11.97 11.86 11.86 11.51 11.48
20 1.81 1.81 1.81 1.81 1.81
25 0.04 0.04 0.04 0.04 0.04
30 2.12 2.12 2.12 2.12 2.12
35 0.34 0.34 0.34 0.34 0.34
40 1.35 1.35 1.35 1.35 1.35
45 0.06 0.06 0.06 0.06 0.06
50 0.19 0.19 0.19 0.19 0.19
65 0.05 0.05 0.05 0.05 0.05
Total 100.00 100.00 100.00 100.00 100.00