11/08/2026
💡Did you know?
“NO COMMERCIAL VALUE” DOESN’T AUTOMATICALLY MEAN ZERO CUSTOMS VALUE.
A common misconception is that items marked “No Commercial Value (NCV)” or “Free of Charge” automatically have Php 0.00 customs value.
But that’s not necessarily the case.
📦Samples, free replacements, promotional items, and warranty items may still require a customs value for duty and assessment.
NCV means no amount was charged – not necessarily zero customs value. The proper customs valuation treatment should still be applied.
☑ In Customs, “FREE” does not always mean “ZERO”.