How to Import Shoes from China to the Philippines: BOC, 12% VAT, Landed Cost & Trial Order

Quick Answer: A Philippine Trial Order Starts With Importer Readiness, Not a Cheap Quote

A Philippine buyer should first determine whether the transaction needs regular-importer accreditation or non-regular registration, confirm an active Bureau of Customs profile, classify every shoe under the correct 8-digit AHTN code, check agency requirements through official trade sources, and calculate customs duty plus 12% import VAT on the applicable base.

Only after that work is complete should the buyer compare products and order sizes. A low brand-entry barrier can reduce merchandise risk, but it does not remove freight, insurance, customs duty, import VAT, brokerage, arrastre, wharfage, port storage, local delivery or operating costs. The first order should therefore be designed to produce useful fit and sell-through evidence, not simply to maximise the number of catalogue styles.

1. Choose Regular or Non-Regular Importer Status

The BOC states that only accredited or registered importers can transact with Customs. A business importing footwear as an ongoing commercial activity normally needs regular-importer accreditation. A non-regular importer registration is intended for one importation within a 365-day period and is not a substitute for a continuing distribution business.

In 2026, BOC implemented a three-year validity framework for importer accreditation, subject to the current application, reporting, and compliance requirements. The importer should confirm that its accreditation and CPRS status remain active before the goods are loaded.

• Identify the legal importer of record and authorised customs signatories.
• Confirm BIR registration, business address, warehouse or storage arrangements, and the list of intended importables.
• Appoint a licensed customs broker and agree who will prepare and review the E2M declaration.
• Document who pays duties and taxes and who claims eligible input VAT.

2. Classify the Shoes in the Philippine Tariff Finder

The Philippine Tariff Finder contains the country's MFN and FTA tariff schedules in AHTN 2022, including schedules for 2024–2028. Footwear classification depends on upper and outsole materials, construction, ankle coverage, protective components, and use.

The Chinese supplier should provide:

• upper, lining, insole, midsole, and outsole materials;
• construction method, closure, ankle coverage, and photographs;
• model, colour, size range, and intended use; and
• details of any sports, protective, medical, or performance claim.

The importer or broker should validate each materially different model. Textile walking shoes, leather footwear, sandals, and rubber or plastic footwear may not share one code or duty rate. An advance tariff-classification ruling may be considered where the code is genuinely uncertain and the commercial exposure is material.

3. Check the PNTR for Permits or Agency Clearances

The BOC import guidelines direct importers to the Philippine National Trade Repository to verify whether a tariff code requires a permit or clearance from another government agency. Ordinary comfort footwear should not automatically be treated as regulated or exempt; the result depends on the exact product, materials, and claims.

Safety footwear, protective equipment, medical claims, special materials, or products covered by mandatory standards can create additional requirements. The importer should save a dated permit check for the final AHTN code before confirming production.

4. Build the Customs File Before the Container Departs

BOC requires import-related records to be retained for the prescribed period. The importer should maintain the contract, payment records, valuation data, correspondence, classification basis, origin support, and evidence of permits or exemptions.

5. Compare MFN and ASEAN-China Tariff Rates

China-origin goods may receive an ASEAN-China Free Trade Area rate only when the product meets the applicable rules of origin and the required proof of origin is submitted. The Philippine Tariff Finder allows the importer to compare the MFN rate and available FTA rate for the exact AHTN code and year.

If Form E is used, review the draft before shipment. The exporter, consignee, invoice, product description, code, origin criterion, quantity, weight, package count, and transport route should be consistent with the commercial documents. A shoe shipped from China is not automatically Chinese-origin for preference purposes.

6. Calculate Duty, 12% Import VAT, and Customs Charges

Customs duty is calculated from the dutiable value and the rate for the final tariff and origin treatment. The BOC tax estimator shows 12% VAT on total landed cost. The VAT base includes the value used for customs duty plus customs duty and other applicable charges before release.

A realistic landed-cost model should include:

• goods value, China inland transport, export handling, freight, and insurance;
• customs duty based on the final AHTN code and origin document;
• 12% import VAT on the applicable total landed cost;
• customs broker, import processing, documentary stamp, arrastre, wharfage, and port charges;
• testing, labels, inspection, local delivery, and warehousing;
• bank charges, retailer or marketplace fees, promotions, returns, and damaged pairs; and
• the financing cost of holding multiple footwear sizes.

Ask the broker to identify which VAT is creditable to the importer and which fees are true costs. Calculate the margin per sellable pair after shortages, returns, platform deductions, and slow-moving sizes.

7. Meet Country-of-Origin Marking and Consumer-Label Requirements

BOC guidance cites Section 710 of the Customs Modernization and Tariff Act: imported goods or their containers must carry legible, indelible, and permanent marking in an official language of the Philippines, as appropriate to the goods. The marking should allow the ultimate purchaser to identify the country of origin.

Before mass printing, the importer should confirm the current requirements for product name, size, materials, country of origin, importer or responsible business, care information, warnings, and claims. Labels, online listings, and customs documents should describe the same product.

Do not use unsupported “medical,” “orthopaedic,” therapeutic, protective, or guaranteed anti-slip claims. Describe fit, cushioning, ease of wearing, outsole design, or stability only to the extent supported by the product and evidence.

8. Select Shoes for Philippine Climate and Distribution

The Philippines' tropical climate and island geography affect both product selection and inventory planning. Evaluate breathability, drying behaviour, weight, easy cleaning, outsole grip on wet surfaces, closure durability, and comfort during warm-weather walking.

Shipping all inventory into one national range can conceal regional demand and add domestic logistics cost. The first assortment should identify a customer and channel—such as active older adults, family buyers, selected pharmacies or comfort-footwear retailers, department-store accounts, or online sellers—then select products around that use case.

9. Use Samples to Validate Fit and Price Acceptance

Sample testing should include several sizes and foot shapes, not only the buyer's own size. Record entry ease, forefoot room, heel hold, cushioning, outsole behaviour, heat comfort, closure performance, and willingness to pay the intended retail price.

Approve a physical production reference and written specification. Before final payment, inspect model, colour, size assortment, pair matching, workmanship, stitching, bonding, outsole attachment, closures, packaging, origin marking, carton data, and quantity.

10. Design a Focused First Order

Use samples to validate fit, country-of-origin marking, label content and planned retail price before committing to a commercial shipment. A controlled mixed-SKU trial can then concentrate on a small number of models and colours with enough depth in likely core sizes. There is no single universal MOQ for every ZULIZ partner, market or product programme.

For a qualifying first commercial order under an agreed written support plan, eligible purchased pairs may be matched with an equal number of eligible support pairs at no additional merchandise charge. Support SKUs may differ from the purchased mix, allowing the Philippine pilot to test complementary needs without treating the support as unconditional stock. Eligibility, assortment, quantity, timing and all other conditions must be confirmed in writing; the policy does not apply automatically to every style, order or reorder and does not waive freight, insurance, customs duty, 12% import VAT or Philippine clearance charges.

At 30 and 60 days, compare sell-through by model and size, try-on conversion, return and exchange reasons, realised gross margin, fulfilment cost across the chosen islands or regions, stock-outs and replenishment time. Scale only after the data supports the next purchase.

Current ZULIZ Cooperation Terms: Reduce Brand-Entry Friction Without Hiding Import Cost

ZULIZ does not charge a brand usage fee, and the US$50,000 brand security deposit is waived under the current cooperation policy. This lowers brand-level entry friction; it does not mean that opening, importing or operating in the Philippines is cost-free. BOC registration, permits, freight, customs duty, 12% import VAT, brokerage, port charges, labels, local delivery, staffing, marketing and working capital remain real and must be budgeted separately.

Merchandise support is conditional and written

For a qualifying first commercial order under an agreed written support plan, eligible purchased pairs may be matched with an equal number of eligible support pairs at no additional merchandise charge. Support SKUs may differ from purchased SKUs. Eligibility, assortment, quantity, timing and all other conditions must be confirmed in writing; the support is not automatic for every style, order or reorder.

Do not confuse merchandise cost with landed cost or profit

For selected styles, effective average merchandise cost can start below US$10 per pair after applicable first-order support. This is not a universal wholesale price and it is not landed cost. Freight, insurance, duty, tax, customs, labels, local delivery and operating costs remain additional. A 60%–70% average retail gross-margin planning target may be achievable under suitable local pricing and normal sell-through. It is gross margin, not net profit, and no sales, margin, payback or return is guaranteed.

After-sales and market rights must follow written rules

For qualifying sole separation or sole breakage within the applicable one-year written policy, retain the normal purchase evidence, SKU details, photographs and video. After review and approval, the corresponding amount is credited directly against the cooperation partner's goods payment. Any exclusive territory or channel right exists only if it is expressly included in a signed agreement.

11. How ZULIZ Can Support a Philippine Distributor Evaluation

ZULIZ develops comfort-focused footwear for older adults, including walking shoes, travel-oriented shoes, men's and women's comfort styles and warm-weather sandals. A partner in the Philippines should evaluate the range against the target region, older consumer profile, retail format, price point and distribution route rather than copy an export catalogue into the first shipment.

Qualified partners can discuss AHTN product data, origin information, samples, size guidance, inspection criteria and a measurable starter assortment. Samples or a controlled mixed-SKU test may precede a commercial order. The applicable MOQ, lead time, product availability, inspection scope, Incoterm, price and any first-order support must be confirmed for the specific project in writing.

ZULIZ reports that global cumulative sales have exceeded 100,000,000 pairs. This statement is brand-reported context, not a forecast of sales in the Philippines. Local sell-through remains the decisive commercial test, and any exclusive territory or channel right exists only in a signed agreement.

Request a Philippine Sample, Landed-Cost Pack, and Trial-Order Proposal

For a decision-ready response, share the target region, BOC importer status, existing stores or wholesale accounts, online channels, customer profile, planned retail price, preferred categories, arrival port and launch date. State whether the immediate objective is sample validation, a controlled test, a qualifying first commercial order or a larger market rollout.

The discussion can then cover tariff review, Form E data where relevant, 12% VAT and landed-cost inputs, sample evaluation, a mixed-SKU trial and any qualifying first-order support. Ask for one dated written proposal that separates merchandise, first-order support, freight, duty, tax, clearance and local costs; this prevents a low product figure from being mistaken for the full landed cost in the Philippines.

Business enquiries: Ray.pang@zuliz.com
Telephone / WhatsApp: +86 177 2761 6668

Official Philippine Sources to Verify

• Bureau of Customs: importer accreditation and CPRS
• Bureau of Customs: import process, E2M, marking, and records
• Tariff Commission: Philippine Tariff Finder and FTA schedules
• Bureau of Customs: duty and 12% VAT estimator

Regulatory note: Accreditation, permits, tariff rates, origin procedures, tax bases, labels, and port charges can change. Confirm the final AHTN code and current requirements with BOC, PNTR, the responsible agency, and a licensed customs broker before shipment.