PH-EFTA Free Trade Agreement Import Duty Rates

The FTA provides for the elimination of import duties and charges on non-agricultural goods originating from EFTA states unless otherwise specified in the Schedules of Tariff Commitments.
For agricultural goods, the FTA requires both parties to grant tariff concessions as detailed in the respective tariff schedules.

Pursuant to Section 1609 of Republic Act No. 10863 (Customs Modernization and Tariff Act or CMTA), the President is empowered to modify import duties on the recommendation of the National Economic and Development Authority (NEDA).
This authority includes making necessary changes in tariff classification and other import restrictions to facilitate foreign trade.

On April 25, 2018, the NEDA Board approved the Tariff Reduction Schedule corresponding to various products under the PH-EFTA FTA commitments.

Four annexes constitute the Philippine Schedule of Tariff Commitments:
- Annex A: Agricultural products originating from Switzerland/Liechtenstein.
- Annex B: Agricultural products originating from Norway.
- Annex C: Agricultural products originating from Iceland.
- Annex D: Non-agricultural products originating from all EFTA States.

Import duties on listed products shall correspond to the rates specified in Columns 3 to 8 of Annexes A, B, and C, and Columns 3 to 12 of Annex D.
Classification of goods shall follow Sections 1610 and 1611 of the CMTA.
Import duties apply when goods are entered, withdrawn from warehouses, or introduced into free zones for consumption or customs territory introduction.
Submission of an Origin Declaration is required, complying with the Rules of Origin under the PH-EFTA FTA.
The Tariff Commission may issue advance rulings on tariff classification to confirm applicable duties as per Section 1100 of the CMTA.

At importation, if the MFN duty rate is lower than the PH-EFTA FTA tariff rate, the lower MFN rate shall apply.
This ensures that the Philippines always applies the most favorable tariff rate available.

The government retains the right to invoke trade remedy measures under Philippine law, the PH-EFTA FTA provisions, and other international agreements.
These measures aim to prevent import surges and unfair trade practices.

All prior issuances inconsistent with this order are hereby repealed or amended to conform with this Order.

If any provision is declared invalid, illegal, or unconstitutional, the remainder of the Order remains effective and enforceable.

The Order takes effect immediately upon complete publication in the Official Gazette or a newspaper of general circulation in the Philippines.