ph.bev-cuvee.org · AS OF 2026-11-10
Philippines
The business-to-business (B2B) hub for beverage alcohol: the trade rulebook for beverage alcohol, country by country, each section with its official sources.
As of 2026-11-10
Market status
Licensed. Private operators may trade alcoholic beverages where the activity-specific customs, food-safety and excise permissions apply. The Food and Drug Administration (FDA) License to Operate (LTO) and Certificate of Product Registration (CPR) framework covers processed food importers, traders, distributors and wholesalers; the Bureau of Customs (BOC) accredits importers; and the Bureau of Internal Revenue (BIR) controls alcohol excise permits and import-release procedures. This is a licensed private-channel model.
Sources
- https://www.fda.gov.ph/fda-circular-no-2021-012-guidelines-for-the-use-of-the-food-and-drug-administration-fda-eservices-portal-system-for-license-to-operate-lto-application-of-food-traders-and-food-distributors-inc/
- https://customs.gov.ph/guidelines-on-importation/
- https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen%27s%20Charter%20%282026%20Edition%29v2.pdf
Who can trade
Import: An importer needs BOC accreditation through the Accounts Management Office before transacting with customs and lodges the goods declaration electronically. For food regulation, alcoholic beverages are processed food products; the local establishment needs the applicable FDA LTO as food distributor/importer and the product generally needs CPR before sale, offering for sale, distribution or supply. For excise administration, taxpayers seeking to import alcohol products secure a BIR permit to operate as importer of alcohol products before importation and use the Authority to Release Imported Goods route for excisable imports before customs release.
Wholesale and distribution: FDA recognises food distributor/importer/exporter, trader and wholesaler activities. A wholesaler is an establishment engaged in local distribution of pre-packaged food products in commercial quantity. Imported finished products for local wholesale distribution therefore sit in both the FDA LTO/CPR system and the customs and excise systems. BIR also has alcohol storage depot permits for manufacturers/importers when storage facilities are used for monitoring purposes.
Business-to-business (B2B) online sale: The Joint Administrative Order on online businesses expressly covers B2B e-commerce and reiterates that online businesses must comply with applicable laws and regulations. The online channel does not replace FDA, BOC or BIR permissions for the underlying alcohol transaction. Specific independent marketplace, agent and broker treatment for B2B platforms: Not yet sourced.
Additional local layer: FDA LTO applications use business registration documents and can require a local business permit where the establishment address differs from the business-registration address. Detailed city or municipal liquor-specific premises permits: Not yet sourced.
Sources
- https://www.fda.gov.ph/fda-circular-no-2021-012-guidelines-for-the-use-of-the-food-and-drug-administration-fda-eservices-portal-system-for-license-to-operate-lto-application-of-food-traders-and-food-distributors-inc/
- https://www.fda.gov.ph/wp-content/uploads/2021/03/CFRR-USER-BOOKLET-2019.pdf
- https://customs.gov.ph/guidelines-on-importation/
- https://customs.gov.ph/wp-content/uploads/2023/01/CAO-07-2022-Accreditation-of-Importers.pdf
- https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen%27s%20Charter%20%282026%20Edition%29v2.pdf
- https://ecommerce.dti.gov.ph/joint-administrative-order-no-22-01/
Customs and duty
Tariff headings: Beer: 2203. Beer made from malt. Wine: 2204. Wine of fresh grapes, including fortified wines; certain grape must. Cider: 2206. Other fermented beverages, including cider, perry, mead and sake, and qualifying mixtures. Spirits: 2208. Undenatured ethyl alcohol below 80% alcohol by volume; spirits, liqueurs and other spirituous beverages.
Import duty: The Philippines uses the Association of Southeast Asian Nations Harmonized Tariff Nomenclature (AHTN) 2022. The Philippine Tariff Finder (PTF), owned and maintained by the Tariff Commission, is the official search tool for applicable tariff classification and duty rates. BOC guidance directs traders to use the full AHTN code, product description and country of origin; the result can show Most Favoured Nation (MFN) and Free Trade Agreement (FTA) rates. A four-digit heading alone does not determine the payable duty.
Excise: Alcohol products are taxed separately from customs duty. Distilled spirits use an ad valorem component based on net retail price plus a specific component per proof litre. Wines are subject to specific excise per litre; the earlier wine classification was removed from 2020 and all wine types fall under the specific wine rate structure, while fortified wines above the statutory threshold are treated as distilled spirits. Fermented liquors, including beer and other qualifying fermented liquors, use a specific per-litre structure. Current monetary amounts are not stated here.
Territorial treatment: BIR excise regulations define importation as introduction of alcohol products into Philippine territory, including duly chartered economic and freeport zones and duty-free shops. Alcohol entering through freeport and special economic zones is deemed to have entered Philippine customs territory upon unloading for those regulations.
Sources
- https://customs.gov.ph/wp-content/uploads/2024/07/20240620-EO-62-FRM.pdf
- https://customs.gov.ph/guidelines-on-importation/
- https://finder.tariffcommission.gov.ph/
- https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%207-2021.pdf
- https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen%27s%20Charter%20%282026%20Edition%29v2.pdf
Labelling
Required language(s): Mandatory label information is in English and/or Filipino. Imported products using a foreign language must provide the corresponding English translation of mandatory information. FDA guidance specifically confirms that alcoholic beverages such as wine and spirits require English translation.
Mandatory warnings: Product-dependent precautionary or caution statements and substantiation of label claims can apply. A general mandatory alcohol-health or pregnancy warning: Not yet sourced.
Alcohol strength: The FDA food-registration guidance lists “% alcohol” as mandatory for alcoholic beverages.
Allergen lines: Allergen information is mandatory where applicable. The label also carries the ingredient list, including the common name and function of food additives.
Origin and responsible business: Labels state the complete name and address of the manufacturer, packer, distributor, trader or importer. Imported products declare country of origin.
Wine particulars: Grape wines, other wines, cider/perry and distilled spirituous beverages appear in FDA processed-food classification. Wine-specific label particulars beyond the general prepackaged-food rules: Not yet sourced.
Label registration: Clear and complete labels or artworks are part of the CPR application. Processed food products manufactured, imported, exported, distributed for wholesale, traded or repacked need CPR before sale, offering for sale, distribution or supply unless a specific exception applies.
Sources
Age and sale limits
Legal purchase age: 18 for ordinary retail sale. FDA commercial-display guidance treats minors as persons below 18 years old and requires retailers without enough display space to ensure alcoholic beverages and beverages containing alcohol are not sold to them. Presidential Decree No. 1619 separately prohibits sale or offer to sell to minors of liquors or beverages containing at least 30% alcohol by volume.
Sale channel and display limits: Alcoholic beverages, regardless of packaging, are to be displayed in a designated conspicuous area in specified food retail stores with prominent alcoholic-beverage signage; beverages with alcohol content are displayed in the same area and not together with ordinary drinks or where accessible to children.
Sale-hour and regional layers: National ordinary sale-hour rules, complete city or municipal restrictions, and wholesale-only exemptions from retail display or minor-access rules: Not yet sourced.
Sources
Protected names
Protection framework: The Intellectual Property Office of the Philippines (IPOPHL) administers a geographical indication registration system. It covers wines and spirits as eligible product types, protects indications for goods whose quality, reputation or other characteristic is attributable to geographical origin and/or human factors, and protects registered indications for an unlimited term unless revoked with finality.
Verified examples: Cognac or Eau-de-vie de Cognac or Eau-de-vie des Charentes is registered for wine spirits. Scotch Whisky is registered for spirits. Prosecco and Côtes de Provence are registered for wine. These examples are not exhaustive.
Beer and cider names: Additional registered beer and cider geographical indications: Not yet sourced.
Sources
GTIN authority
Global Trade Item Number (GTIN) member organisation: GS1 Philippines. Its guidance states that membership assigns a GS1 Company Prefix and allows businesses to create unique GS1 identification numbers for products.
Sources
Not yet sourced
Business-to-business independent marketplace, agent and broker treatment and detailed city or municipal liquor-specific premises permits; general mandatory alcohol-health or pregnancy warning and wine-specific label particulars beyond general prepackaged-food rules; national ordinary sale-hour rules, complete city or municipal restrictions and wholesale-only exemptions from retail display or minor-access rules; additional registered beer and cider geographical indications: Not yet sourced.
Library catalogue: bev-cuvee.org · this page as data: mcp.bev-cuvee.org/mcp (get_rulebook, code ph)