![]() Despite this, it is still advisable that tariff classification rulings from the Philippine Tariff Commission be secured prior to importation of goods into the Philippines in case of uncertainty as to the correct classification or valuation. In 2022, the Tariff Commission issued 660 rulings to address commonly raised valuation and tariff classification issues. As with the rest of the Association of Southeast Asian Nations (ASEAN) countries, tariff classification in the Philippines is based on the ASEAN Harmonised Tariff Nomenclature (AHTN), which is patterned after the Harmonised Commodity Classification and Coding System (HS) Convention and its 2002 revisions, and the latest edition is HS Code 2017 under the Customs Modernization and Tariff Act.
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