Quick answer: jewelry made in India pays 0% customs duty in the Philippines if it comes with a Form AI certificate of origin under the ASEAN-India Free Trade Agreement. Without it, the duty is 10%. Either way, jewelry also pays a 20% excise tax and 12% VAT, and the VAT is charged on the excise too. Parcels worth PHP 10,000 or less pay no duty or VAT.
If you run a jewelry shop, an online store or a gifting business in the Philippines and you are thinking about buying from India, this guide covers every charge on the bill, using the rates in force in September 2026. For the same guide from the American side, see US import duty on jewelry from India.
Landed cost calculator
Enter your order in pesos to see the duty, excise and VAT on a jewelry shipment from India.
Estimate only. Excise is 20% of the customs value. VAT is 12% of the customs value plus duty and excise. Broker, arrastre and customs fees are not included, and VAT is also charged on them. Shipments worth PHP 10,000 FOB or less are treated as de minimis.
Philippine import duty on jewelry from India
| Product | HS code | General rate | From India, Form AI |
|---|---|---|---|
| Silver jewelry, finished | 7113.11.90 | 10% | 0% |
| Silver jewelry parts | 7113.11.10 | 3% | 0% |
| Argentium silver jewelry | 7113.11 | as silver | 0% |
| Gold and other precious metal jewelry | 7113.19 | 10% (parts 3%) | 0% |
| Jewelry of base metal clad with precious metal | 7113.20 | 10% (parts 3%) | 0% |
| Imitation jewelry | 7117 | up to 10% | 0% |
The general rates come from the Philippine tariff schedule as reported to the World Bank's WITS database, and the India rates from the Philippines' commitments under the ASEAN-India Free Trade Agreement, set out in Executive Order 25 of 2011. The Philippine Tariff Commission's Tariff Finder is the official place to check a specific code.
Does Argentium silver pay the same as sterling?
Yes. Customs classifies jewelry by its metal, not by the alloy's brand. Argentium 960 is 96% silver, so it sits under heading 7113.11 with sterling and pays the same rates.
How the charges stack up
Philippine charges are worked out in a fixed order, and each one feeds into the next.
- Customs value. The price of the goods plus freight and insurance to the Philippines, known as CIF.
- Customs duty. A percentage of the customs value: 0% from India with a Form AI, 10% without.
- Excise tax. 20% of the customs value. This is the charge most buyers do not expect.
- VAT. 12% of the customs value plus the duty, the excise and other charges such as brokerage and customs fees.
Because the excise sits inside the VAT base, a jewelry shipment pays tax on a tax. That is why the total comes to about a third of the customs value even when the duty is zero.
Worked example: a boutique order from Jaipur
A shop in Makati orders USD 3,000 of silver jewelry from India, with USD 80 of air freight and insurance. At about PHP 62.9 to the dollar, the customs value is PHP 193,732.
| Line | With Form AI | Without Form AI |
|---|---|---|
| Customs value (CIF) | PHP 193,732 | PHP 193,732 |
| Customs duty | PHP 0 | PHP 19,373 |
| Excise tax, 20% | PHP 38,746 | PHP 38,746 |
| VAT, 12% | PHP 27,897 | PHP 30,222 |
| Duties and taxes | PHP 66,644 (34.4%) | PHP 88,342 (45.6%) |
The Form AI saves PHP 21,698, about USD 345, on this order: the 10% duty plus the VAT that would have been charged on it. Broker and customs fees come on top in both cases.
The 20% excise tax on jewelry
Section 150 of the National Internal Revenue Code puts a 20% excise tax on goods it calls non-essential. The list is short: jewelry, perfumes and pleasure yachts. For jewelry it covers pieces that are real or imitation, pearls, precious and semi-precious stones, and goods made of or set in precious metals, which the law defines to include silver.
On imports, the tax is 20% of the value customs uses for the duty, and it is paid before the goods are released. It applies whatever the country of origin, so the ASEAN-India agreement does not remove it.
There is an exemption, but it is narrow. Republic Act 8502, the Jewelry Industry Development Act, removes the excise for registered jewelry manufacturers importing raw materials. It does not help a shop or brand importing finished pieces.
The rate may rise. In September 2026 the Department of Finance said it wants to collect more from luxury and non-essential goods, and earlier House bills proposed raising the rate from 20% to 25%. The government collected PHP 307 million from these goods in 2025.
The PHP 10,000 de minimis rule
Under Customs Administrative Order 02-2025, in force since 7 May 2025, a shipment worth PHP 10,000 or less FOB, about USD 159, pays no customs duty or VAT. You still pay small charges through the courier: an import processing charge, a PHP 100 customs documentary stamp and a PHP 30 documentary stamp tax.
There is a catch for anyone tempted to split an order. If several parcels for the same person and address arrive on the same day, customs adds them together. If the total passes PHP 10,000, the whole shipment is taxed, not just the part above the limit.
Commercial shipments under PHP 50,000 FOB use informal entry. From PHP 50,000 upwards they need formal entry with a full goods declaration, usually handled by a licensed customs broker.
How to claim 0% duty with a Form AI
Form AI is the certificate of origin for the ASEAN-India Free Trade Agreement. Without it, customs charges the 10% general rate even on jewelry that really is Indian.
- The Indian exporter applies through the Indian government's certificate of origin portal before the goods leave. For gems and jewelry the certificate is processed by the Gem and Jewellery Export Promotion Council.
- The original Form AI travels with the shipment.
- Your broker presents it to the Bureau of Customs when filing the entry.
Ask for the Form AI before the goods ship. It cannot be arranged after the goods have arrived.
Does every piece made in India qualify?
No, and this is where buyers get caught. The ASEAN-India rules of origin need two things: the jewelry must change tariff subheading during manufacture, for example from silver bar to finished jewelry, and at least 35% of its value must be Indian.
India imports most of the silver it uses, and imported silver counts as foreign material. So:
- Plain silver jewelry usually passes, but it can sit close to the 35% line when the making charge is thin or the silver price is high.
- Jewelry set with Indian lab-grown diamonds passes easily, because the stones count as Indian and carry most of the value.
- Jewelry set with imported stones, such as moissanite made in China, can fail, because both the silver and the stones count as foreign.
A good supplier will work out the figure for each design and tell you before you order which pieces qualify.
How India compares with other jewelry sources
| Where the jewelry is made | Agreement | Customs duty |
|---|---|---|
| India | ASEAN-India FTA, Form AI | 0% |
| China | ASEAN-China FTA | 0% |
| Thailand, Vietnam and other ASEAN members | ASEAN Trade in Goods Agreement | 0% |
| Italy and the rest of the EU | None in force | 10% |
| United States | None in force | 10% |
So on duty, India matches the big Asian sources and beats Europe and the US by 10 points. It does not beat China or Thailand on duty. The 20% excise and 12% VAT are the same for everyone.
Why buyers in the Philippines are looking at India
A market that is growing. Jewelry retail sales in the Philippines reached PHP 41.7 billion in 2025, up 9% on the year. Market researchers also point to silver rings becoming popular with millennial and Gen Z buyers, and to rising interest in lab-grown and recycled pieces.
Hand setting at volume. Setting stones by hand is the one step in jewelry making that has not been automated, and cities like Jaipur still do it at scale. Designs with dozens of small stones are routine orders there, not special projects.
Lab-grown diamonds made in India. India is one of the world's largest producers of lab-grown diamonds, centred on Surat. Setting Indian stones in Indian-made jewelry also helps the piece meet the rules of origin for 0% duty.
Closer than it used to be. Air India has flown direct between Delhi and Manila since October 2025 and moves the route to a larger Boeing 787 from 25 October 2026. The Philippines lets Indian visitors in visa free, so a buyer's supplier can visit, and India and the Philippines upgraded their relationship to a strategic partnership in 2025.
Metals the market does not yet have. Argentium 960 is 96% silver, whiter than sterling, needs no rhodium plating and resists tarnish, which matters in a humid climate. We are an Argentium Silver Trademark Registered User, licence AS2475.
The honest case against
- India does not beat China or Thailand on duty. The reason to buy from India is the work, not the tariff.
- The Form AI adds paperwork, and a piece that fails the rules of origin pays the full 10%.
- Samples take longer than from a local workshop in Meycauayan or Manila. Plan two sample rounds.
- The 20% excise and 12% VAT apply to every source, so check your retail margins with the full landed cost, not just the factory price.
Checklist before your first order from India
- Make sure your business holds importer accreditation with the Bureau of Customs.
- Ask the supplier which designs meet the ASEAN-India rules of origin, in writing.
- Ask for the original Form AI to travel with the goods.
- Check the invoice shows HS code 7113.11.90, the metal purity and India as the country of origin.
- Do not split one order into several parcels to stay under PHP 10,000. Same-day parcels are added together.
- Budget for the 20% excise and 12% VAT, not just the duty.
- Use a licensed customs broker for any shipment of PHP 50,000 FOB or more.
Frequently asked questions
What is the import duty on jewelry in the Philippines in 2026?
Finished jewelry of silver or gold pays a 10% customs duty under the general (MFN) rate, and parts pay 3%. Jewelry from India pays 0% under the ASEAN-India Free Trade Agreement if a valid Form AI certificate of origin comes with the goods. On top of the duty, jewelry pays a 20% excise tax under Section 150 of the National Internal Revenue Code and 12% VAT.
Is there import duty on silver jewelry from India to the Philippines?
Not if the shipment carries a Form AI certificate of origin and the jewelry meets the ASEAN-India rules of origin. The preferential rate on silver jewelry (HS 7113.11) from India is 0%. Without the Form AI, customs charges the general rate of 10%.
What is the excise tax on jewelry in the Philippines?
20%. Section 150 of the National Internal Revenue Code treats jewelry, real or imitation, and goods made of or set in precious metals including silver as non-essential goods. Imported jewelry pays 20% of the value customs uses to work out the duty, before the goods are released.
How is VAT calculated on imported jewelry in the Philippines?
VAT is 12% of the customs value plus the customs duty, the excise tax and other charges such as brokerage and customs fees. Because the excise tax sits inside the VAT base, VAT is charged on it too.
What is the de minimis value for imports into the Philippines?
PHP 10,000 FOB, under Customs Administrative Order 02-2025, in force since 7 May 2025. Shipments at or below that value pay no duty or VAT, only small processing and stamp fees. If several parcels for the same person and address arrive on the same day, customs adds them together, and if the total goes over PHP 10,000 the whole lot is taxed.
What is Form AI and how do I get one?
Form AI is the certificate of origin for the ASEAN-India Free Trade Agreement. The Indian exporter applies for it through the Indian government's certificate of origin portal before the goods ship, and for gems and jewelry it is processed by the Gem and Jewellery Export Promotion Council. The original travels with the shipment and your broker presents it to the Bureau of Customs to claim the 0% rate.
Does all jewelry made in India qualify for 0% duty in the Philippines?
No. To qualify, the jewelry must meet the ASEAN-India rules of origin: at least 35% of its value must be Indian, and it must change tariff subheading during manufacture, for example from silver bar to finished jewelry. India imports most of its silver, so a plain silver piece with a thin making charge can fall close to the 35% line. Pieces set with Indian lab-grown diamonds pass easily. Pieces set with imported stones such as moissanite made in China can fail. Ask your supplier to confirm the calculation before you order.
Is jewelry from China or Thailand also duty free in the Philippines?
Often, yes. China-made jewelry can enter at 0% under the ASEAN-China Free Trade Agreement, and jewelry from ASEAN members such as Thailand can enter at 0% under the ASEAN Trade in Goods Agreement, each with its own certificate of origin. India therefore matches its Asian competitors on duty. Jewelry from Italy, the rest of the EU or the United States pays the full 10%, because those countries have no trade agreement in force with the Philippines.
What is the HS code for silver jewelry in the Philippines?
7113.11.90 for finished silver jewelry and 7113.11.10 for parts. Gold and other precious metal jewelry falls under 7113.19.
Do I need a licence to import jewelry into the Philippines?
For commercial imports, the consignee must be a registered Philippine business holding importer accreditation from the Bureau of Customs. Commercial shipments valued at PHP 50,000 FOB or more go through formal entry with a full goods declaration. Smaller commercial shipments use the simpler informal entry.
Will the tax on jewelry in the Philippines go up?
Possibly. In September 2026 the Department of Finance said it wants to raise more from luxury and non-essential goods, the category that includes jewelry. Earlier House bills proposed raising the rate from 20% to 25%. Nothing has changed yet, but it is worth watching before you plan prices for 2027.
Buying silver jewelry from India for the Philippines?
Argentia makes Argentium 960 jewelry in Jaipur for shops and brands worldwide. Every quote for the Philippines says which designs qualify for 0% duty with a Form AI and shows the full landed cost in pesos, including the excise and VAT, before you order.
Sources
- Philippine Tariff Commission: Tariff Finder, ASEAN-India schedule
- World Bank WITS: Philippine tariff data
- National Tax Research Center: Section 150 excise on non-essential goods
- Inquirer: DOF seeks higher tax on luxury goods
- Republic Act 8502, Jewelry Industry Development Act
- Bureau of Customs: CAO 02-2025
- Bureau of Customs: guidelines on importation
- Buy&Ship: de minimis charges
- BharatTrades: India FTA certificates of origin
- Aviation A2Z: Air India boosts Manila capacity
- MarketResearch.com: jewelry in the Philippines
This guide is general information, not legal, tax or customs advice. Rates are current as of 22 September 2026 and can change. Confirm with a licensed Philippine customs broker before you ship.