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 commercial distribution; involves document evaluation and label review

Authority

Food and Drug Administration (FDA) - Center for Food Regulation and Research (CFRR)

Documents and samples

Application form via FDA e-portal, valid importer LTO, facsimiles/actual product labels across all container sizes and angles, Certificate of Analysis (CoA) from manufacturer, apostilled Certificate of Free Sale/Health Certificate, technical specifications, and product samples if requested

Fees

Initial application fee ranges from approx. PHP 200 to PHP 1,000+ per year of validity plus legal research fees depending on product risk classification

Renewal

Initial CPR is valid for 1 to 2 years; renewal CPRs are valid for up to 5 years

Time to obtain

Approximately 20 to 60 working days

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 revenue excise tax stamps (strip stamps) must be affixed to every retail bottle prior to removal from customs or bonded warehouses. Required shipment documents include Commercial Invoice, Packing List, Bill of Lading, Certificate of Origin, and Certificate of Analysis.

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 PHP 66.00 per proof liter in 2024, PHP 69.96 in 2025, and increases by a mandatory 6% compounded annually on January 1 of each subsequent year. Value-Added Tax (VAT) is 12% applied to the landed, duty-paid, and excise-inclusive value.

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 and LGU liquor licenses. LGUs set localized rules regarding retail hours, closing times, and proximity restrictions (commonly a minimum of 100 to 200 meters from schools, playgrounds, and places of worship).

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 must be suspended during official election liquor bans or localized emergency dry periods.

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 descending order, lot/batch code, name and physical address of manufacturer/packer, name and address of Philippine importer/distributor, country of origin, FDA CPR registration number, government health warning (e.g., 'Excessive alcohol drinking is dangerous to your health' and minor purchase prohibition), and affixed BIR excise stamp.

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 8:00 PM to 6:00 AM). Marketing must not target minors, feature individuals appearing under 21, associate alcohol consumption with driving or performance enhancement, or portray excessive drinking. Mandatory health warnings ('Drink Responsibly' or official health warnings) must appear on all promotional material.

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); Vodka (SAO # 258 s. 1976) minimum 40% ABV; Whiskey (SAO # 259 s. 1976) minimum 32.5% ABV for straight/blended/compounded whiskey. Proof spirit is defined under tax law (NIRC) as containing 50% alcohol by volume (specific gravity 0.7939 at 15°C).

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 Week, municipal festivals, or calamities. In the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM), Sharia laws restrict alcohol sale and consumption for the Muslim population.

• 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 1 indefinitely under RA 11467.
• BOC and BIR fully integrated automated excise tax escalation computation into the Electronic-to-Mobile (E2M) customs system for imported alcohol products.
• Intensified joint BIR-BOC nationwide enforcement operations targeting illicit trade, untaxed spirit imports, and counterfeit internal revenue stamps.

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 sectors.

• Food and Drug Administration (FDA) Philippines
• Bureau of Internal Revenue (BIR)
• Bureau of Customs (BOC)
• Tariff Commission

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