Alcohol regulations in Philippines

Licences needed

FDA License to Operate (LTO) as Food/Beverage Manufacturer; BIR Permit to Operate / Excise Registration for distillery, rectifier, or compounder; Local Government Unit (LGU) Business/Mayor's Permit; Environmental Compliance Certificate (ECC) from the Department of Environment and Natural Resources (DENR-EMB)

Authority

Food and Drug Administration (FDA) and Bureau of Internal Revenue (BIR)

Documents

DTI/SEC registration, Articles of Incorporation, proof of plant/warehouse ownership or lease, site master file, Good Manufacturing Practice (GMP) quality manual, plant layout, process flow chart, list of equipment, raw material specifications, BIR Form 1903/excise registry documents

Fees

FDA LTO fees range from approx. PHP 1,000 to PHP 5,000+ depending on capitalization and validity duration; BIR registration fees and documentary stamp taxes; LGU local business taxes vary

Time to obtain

Approximately 1 to 3 months

Who can import

Duly registered Philippine corporate entities, partnerships, or sole proprietorships accredited as importers

Licences or registrations

FDA License to Operate (LTO) as Food/Beverage Importer/Distributor; Bureau of Customs (BOC) Importer Accreditation with the Accounts Management Office (AMO); BIR Importer Tax Clearance

Authority

Food and Drug Administration (FDA) and Bureau of Customs (BOC)

Documents

SEC/DTI registration, valid Mayor's/Business Permit, BIR tax registration/clearance, authenticated/apostilled Foreign Agency Agreement with the exporter, Certificate of Status of Manufacture/Free Sale issued by origin health authority, BOC AMO application form and lease/premises proof

Fees

FDA Importer LTO fee approximately PHP 4,000 to PHP 10,000 (depending on capital and validity); BOC AMO accreditation fee approx. PHP 1,000 to PHP 2,000

Time to obtain

FDA LTO: 15 to 30 working days; BOC AMO accreditation: 1 to 2 weeks

Required: yes Process: Certificate of Product Registration (CPR) must be secured for each spirits SKU/variant from the FDA Center for Food Regulation and Research (CFRR) via the FDA e-Services portal prior to importation and…

Importer must hold active FDA LTO, CPR, and BOC AMO registration. Each commercial shipment of excisable alcohol requires an Authority to Release Imported Goods (ATRIG) issued by the BIR before customs release. BIR internal…

Most Favoured Nation (MFN) customs duty on distilled spirits under HS Heading 2208 ranges between 7% and 15% ad valorem depending on the specific tariff line (e.g., whiskies, rum, gin, vodka, brandy); 0% preferential duty applies under ASEAN Trade in Goods Agreement (ATIGA).

Under Republic Act No. 11467, distilled spirits are subject to a two-tier excise tax: an ad valorem tax of 22% on the Net Retail Price (NRP, excluding excise tax and VAT), plus a specific tax per proof liter. The specific tax was…

No state retail monopoly; private distribution through supermarkets, grocery stores, convenience chains, sari-sari stores, specialized liquor retailers, bars, restaurants, and hotels. Retailers must secure local business permits…

Allowed; e-commerce platforms and on-demand delivery apps legally sell and deliver alcoholic beverages provided the seller holds appropriate local liquor licenses and enforces age verification (recipient must be 18+). Deliveries…

Labels must be in English or Filipino. Mandatory elements include: Brand name, product identity/generic denomination, ethyl alcohol content by volume (% ABV or proof), net contents (metric system), complete ingredient list in…

Commercial advertising across broadcast, print, outdoor, and digital channels is permitted but strictly regulated by the Advertising Standards Council (ASC) code of ethics. Broadcast ads are subject to watershed rules (generally…

Regulated under Standards Administrative Orders (SAOs) and Philippine National Standards (PNS): Brandy (SAO # 358 s. 1978) minimum 32.5% ABV; Rum (SAO # 257 s. 1976) defined at varying proof levels (approx. 37.15% to 42.85% ABV);…

Nationwide liquor bans are mandated during national and local elections by the Commission on Elections (COMELEC), usually spanning the eve and day of voting. Local government units frequently declare temporary bans during Holy…

Automatic 6% annual compounded increases on the specific excise tax component for distilled spirits took effect on January 1, 2025 (reaching PHP 69.96 per proof liter under BOC MISTG Memo No. 07-2025) and continuing each January…

The Philippines exhibits robust demand for imported premium spirits—especially blended and single malt whiskies, premium brandies, and gin—driven by favorable demographics, urbanization, and expanding dining and hospitality…

1. Republic Act No. 11467 - Bureau of Internal Revenue
2. BOC MISTG Memo No. 07-2025 Implementation of New Excise Tax Rates
3. USDA FAS GAIN Report: Philippine Alcohol Excise Tax Increases
4. US TTB Philippines Country Analysis and Import Requirements
5. FDA Philippines Licensing and Product Registration Guidelines