Philippines: 17% Rate on Electronics and Mixed Export Categories
The Philippines was assigned a 17% IEEPA reciprocal tariff rate effective April 5, 2025. At 17%, the Philippines received one of the lower IEEPA rates among Southeast Asian economies — but the rate still represented a significant new duty burden on a broad mix of Philippine exports.
For U.S. importers of Philippine-origin goods, every dollar of IEEPA-assessed duties paid between April 5, 2025 and February 20, 2026 is potentially refundable through CBP’s CAPE portal following the Supreme Court’s February 2026 ruling.
Philippine Exports to the United States
The Philippines exports a diverse mix of goods to the United States:
- Electronics and semiconductors: The Philippines is a significant electronics manufacturing location, particularly for semiconductor assembly and test operations
- Coconut products: Coconut oil, desiccated coconut, and coconut-based ingredients for food and industrial use
- Apparel and garments: Ready-made clothing produced in Philippine export processing zones
- Auto parts: Electronic components and wire harnesses for U.S. automotive supply chains
- Processed food: Canned goods, sauces, and tropical food products
- Furniture and home décor: Rattan and bamboo furniture, handicrafts
Key Product Categories
Electronic Components (Chapter 85): Semiconductor packages, integrated circuits, and electronic assemblies manufactured in Philippine export zones by companies including Texas Instruments, Analog Devices, and others.
Coconut Oil and Derivatives (Chapter 15): The Philippines is one of the world’s largest coconut oil producers. Refined coconut oil and fractions imported by U.S. food manufacturers.
Apparel (Chapters 61–62): Garments manufactured in Philippine export processing zones for U.S. brands and retailers.
Wire Harnesses and Auto Parts (Chapter 85): The Philippines manufactures wire harnesses and electrical automotive components for export to U.S. auto manufacturers.
No FTA Complications
The United States does not have a free trade agreement with the Philippines. Philippine-origin goods that were entered for consumption between April 5, 2025 and February 20, 2026 with IEEPA duties assessed are potentially eligible for CAPE refund — no FTA exemption categories to untangle.
Estimating Your Philippines Refund
For a business that imported $1,000,000 in Philippine goods during the IEEPA period:
- Estimated duty refund: $170,000 (17% × $1,000,000)
- Estimated interest (~5%): $8,500
- Estimated total: $178,500
Use the calculator above to estimate based on your actual import value.