Bro, i think ipad 2 false under the laptop category which has a 0% tariff rate. While the brokerage fee is billed by UPS' Broker and not in anyway a custom related charge. The 12% VAT however, is standard in any article imported here in the Philippines. Just observe the local dealer's price of ipad 2s in the Philippines P22K to P24K, they are very very close with the Apple Store US Price of $499 for the 16GB version, it's because it has 0% tariff rate.
Dutiable Value = Cost + Insurance + Freight (CIF) also called the "landed cost".
Customs Duty = Dutiable Value x Tariff Rate (this rate depends on the Tariff and Customs Code)
Brokerage Fee = This is what the freight forwarder charge you for dealing with customs.
Doc Stamp = This is standard for most of our transactions with our Gov't. (this is fixed @ 265)
Import Process Fee = This is also standard for every imported article (fixed @ 250)
So we're left with VAT...
VAT = 12 x (Dutiable Value + Customs Duty + Brokerage Fee + Doc Stamp + IPF)
Total Due to Customs = Customs Duty + VAT + Doc Stamp + IPF
Total Due to your Freight Forwarder = Brokerage Fee
NOTE: The purpose of tariff is to "protect the local manufacturers" and the local industry itself.
Imagine if everyone can import anything from other countries without being charged a single cent?
No manufacturer will build their Plants here and the unemployment rate will definitely increase.
Just my 2 cents guys..
