ARRASTRE CHARGES &

WHARFAGE DUES
Port of Discharge is Major Ports
Port of Manila/ South Harbour/P02A
Manila Int'l Container Port/ North Harbour/ P02B
Arrastre on Containerized Cargo
Rates
(Exclusive of 12% VAT)
FCL - Import
20 footer /box PHP 3,727.00
40 footer /box PHP 8,551.00
45 footer /box PHP 8,551.00
FCL – Export
20 footer /box PHP 3,043.00
40 footer /box PHP 6,989.00
45 footer /box PHP 6,989.00
Shut-out Export – an added charge on top of the arrastre (export) charge of
Full / loaded /box PHP 3,039.00
Empty /box PHP 1,519.00
Wharfage on Containerized Cargo
Rates
(Gen. / Dangerous Cargo)
(Exclusive of 12% VAT)
IMPORTED CARGO (FCL)
20 Footer PHP 519.35
40 Footer PHP 779.05
45 Footer PHP 916.50
EXPORT CARGO (FCL)
20 Footer PHP 259.70
40 Footer PHP 391.05
45 Footer PHP 458.25
ARRASTRE CHARGES FOR ASSESSMENT PURPOSES ON
LCL/BREAK BULK CARGO (CMO 7-2014)
IMPORT (PHP) EXPORT (PHP)
IMPORT BASIS
(Exclusive of 12% VAT) (Exclusive of 12% VAT)
General Cargo Per RT PHP 149.00 PHP 122.00
Bagged Cargoes Per RT PHP 264.00 PHP 216.00
Palletized Per RT PHP 117.00 PHP 96.00
Unpacked Fish Per RT PHP 994.00 PHP 812.00
Fish in Cartons Per RT PHP 664.00 PHP 542.00
Steel Products Per MT / RT PHP 175.00 PHP 143.00
Logs Per 1000 Bd. Ft PHP 228.00 PHP 186.00
Lumber Per 1000 Bd. Ft PHP 228.00 PHP 186.00
Heavy Lift
5 -15 Tons Per MT PHP 359.00 PHP 293.00
Over 15 - 20 Tons Per MT PHP 593.00 PHP 484.00
Over 20 Tons Per MT PHP 835.00 PHP 682.00
Checking Charges (Shipside Delivery) Per MT / RT PHP 17.00 PHP 17.00
CMO 07-2014 (SH/MICT)
WHARFAGE DUE FOR ASSESSMENT PURPOSES ON
LCL/BREAK BULK CARGO (exclusive of VAT)
CATEGORY WD IMPORT RATES WD EXPORT RATES
Volumetric Cargo
(boxes, cartons, PHP 30.55 / RT PHP 15.25 / RT
cases, crates, etc)
Weighted Cargo
(bulk, bags, heavy PHP 36.65 / RT PHP 18.35 / RT
lift, drums, etc.)
Charges on Containerized DANGEROUS CARGO at South harbor/
Manila International Container Terminal for assessment purposes
(Exclusive of 12% VAT/CMO 7-2014) CLASSIFICATION OF
IMPORT RATES (For Assessment Purposes) DANGEROUS OBNOXIOUS &
TOXIC CARGOES (PPA Adm.
Order 2-89) *CLASSES
1. Explosives
CLASS ARRASTRE WHARFAGE 2. Gases
1,6,8 Php 5,590.50 Php 519.35 3. Inflammable Liquid
4. Inflammable Solid
1 x 20 2,3,4,7 Php 4,658.75 Php 519.35
5. Oxidizing Agents / Organic
5,9 Php 4,099.70 Php 519.35 Peroxides
6. Poisonous (Toxic) &
1,6,8 Php 12,826.00 Php 779.05 Infectious substances
1 x 40 2,3,4,7 Php 10,688.75 Php 779.05 7. Radioactive Substances
5,9 Php 9,406.10 Php 779.05 8. Corrosives
9. Irritants / Miscellaneous
Dangerous Substances
DANGEROUS / OBNOXIOUS & TOXIC CARGOES PPA
ADM. ORDER 02-89 (AUGUST 14, 1989)
Classification Hazard Class 1 Classification Hazard Class 2 Classification Hazard Class 3
(Explosives) (Gases) (Inflammable Liquid)
➢ C4 Explosives
➢ Acetylene (dissolved) ➢ Acetone
➢ Ammonium Nitrate
➢ Ammunitions ➢ Carbon Monoxide/Dioxide ➢ Industrial Alcohol
➢ Dynamite ➢ Fire Extinguisher ➢ Paints/Enamels
➢ Nitroglycerin ➢ Nitrogen Peroxide ➢ Varnish
➢ Fireworks/Pyrotechnics ➢ Aerosol Dispensers/Products ➢ Thinner
➢ Gun Powder ➢ Natural Gases ➢ Ink (printers)
➢ Grenades ➢ Refrigerant Gases ➢ Naptha Solvent
➢ Bombs ➢ Chlorine ➢ Paraffin Wax
➢ Fertilizers ➢ Insecticide Gases ➢ Liquid Wood Preservatives
➢ Cartridges for weapons ➢ Liquified Gases ➢ Transformer Oil
➢ Signal Cartridges ➢ Asphalt
➢ Torpedoes ➢ Kerosene
➢ Depth Charges ➢ Petroleum Crude Oil
➢ Detonating Fuse ➢ Adhesives
➢ Safety Fuse ➢ Formalin
➢ Igniters ➢ Motor Spirit
➢ Distress Signals
DANGEROUS / OBNOXIOUS & TOXIC CARGOES PPA
ADM. ORDER 02-89 (AUGUST 14, 1989)
Classification Hazard Class 4 Classification Hazard Class 5 Classification Hazard Class 6
(Inflammable Solid) (Oxidizing Agents / Organic (Poisonous (Toxic) &
➢ Animal & Vegetable Fibers Peroxides) Infectious substances)
➢ Motion Picture & X-ray films ➢ Calcium Peroxide ➢ Chloroform
➢ Scrap Rubber ➢ Hydrogen Peroxide ➢ Cyanide
➢ Matches ➢ Zinc Peroxide ➢ Pesticides (liquid/solid)
➢ Jute (dry) ➢ Ferric Nitrate ➢ Potassium Arsenate
➢ Kapok (dry) ➢ Nickel Nitrate ➢ Tear Gas Grenades
➢ Straw ➢ Sodium Permanganate ➢ Lead Acetate
➢ Negative film ➢ Silver Nitrate ➢ Nicotine Compounds
➢ Ashes ➢ Potassium Permanganate
➢ Zinc powder/dust ➢ Sodium Dioxide/Peroxide
➢ Carbon Paper ➢ Lead Dioxide
➢ Lighter Flints
➢ Oily Rags
➢ Dry Flax
➢ Plastics
DANGEROUS / OBNOXIOUS & TOXIC CARGOES PPA
ADM. ORDER 02-89 (AUGUST 14, 1989)
Classification Hazard Class 7 Classification Hazard Class 8 Classification Hazard Class 9
(Radioactive Substances) (Corrosives) (Irritants / Miscellaneous
➢ Cobalt ➢ Muriatic Acid Dangerous Substances)
➢ Uranium ores ➢ Nitric Acid ➢ Bleaching Powder
➢ Iridium ➢ Sulphuric Acid ➢ Coal
➢ Thorium ➢ Batteries filled with Acid ➢ Soda Ash
➢ Beryllium ➢ Hydrochloric Acid ➢ Cement
➢ Radium ➢ Smoke bombs (w/corrosive ➢ Fish Meal
➢ Neodymium ➢ liquids) ➢ Sodium Sulphide
➢ Terbium ➢ Electric Storage Batteries ➢ Inflatable liferafts
➢ Europium ➢ Potassium Oxide ➢ Waste paper
➢ Fluorine ➢ Sodium Monoxide ➢ White Asbestos
➢ Plutonium ➢ Fluoric Acid
➢ Krypton
➢ Americium
ARRASTRE CHARGES &
WHARFAGE DUES

Port of Discharge is Outports

 OUTPORT RATES
ARRASTRE WHARFAGE
SHIPSIDE CARGO PHP 8.00 / MT PHP 17.00 / MT
PIERSIDE CARGO PHP 110.00 / MT PHP 34.00 / MT
PRIVATE PORT
BULK Cargo PHP 18.325.00 /
Discharged via SHIPSIDE MT

Discharged at PRIVATE PORTS

Port of Discharge is Outports
ARRASTRE CHARGES (ITEM 6, BOX 53. SAD)
Definition: It is the amount which is the owner, consignee, or agent of either,
of the merchandise nor to pay for the receiving, handling and custody of the
merchandise imported or for export.

Arrastre Charge for Assessment Purpose under CMO 26-95 (May 26, 1999) to
account for increase in port charges, the arrastre charges to be observed in the
Automated Customs Operations System (ACOS) for Customs assessment
purposes shall be:
1. PHP 8.00 per metric ton - for shipside cargo
2. PHP 110.00 per metric ton - for pier side cargo or declared charge IF HIGHER
Wharfage Dues for Assessment Purposes under CMO 26-95
(Oct. 27,1995)
• The following schedule of wharfage fees shall be utilized in the computation of the
landed cost for customs assessment purposes:
a) PHP 17.00 per metric ton - for cargo declared as shipside cargo.
b) PHP 34.00 per metric ton - for cargo declared as pier side cargo or declared fee. IF
HIIGHER.
Wharfage Dues for Private Ports/Piers under CMO 4-2006
(Feb. 21, 2006)
• For purposes of computation of the Total Landed Cost or VAT Base, all bulk imports
discharges shipside at PRIVATELY OWNED PIERS/PORTS allowed by the PA shall have a
uniform wharfage charges equivalent to PHP 18.325 per metric ton, as provided in
number 7 of PPA – PMO NH memorandum Circular No. 05 Series of 1994.

CRITERIA IN APPLYING PHP 18.325 / MT WD Rate

1. BULK Cargo
2. Discharged via SHIPSIDE
3. Discharged at PRIVATE PORTS
ARRASTRE

Shipment: 2 X 20’, STC: Various Automotive Spare Parts

Gross Weight : 44,000 kgs 1 Arrastre = Rate * # of Cont.
= Php 3,727.00 / 1x20 * 2x20
Arrastre = Php 7,454.00
Find:
Arrastre Charges for assessment purposes if pierside discharging was made at:
1. South Harbor
2 Arrastre = Rate * T.MT
2. Port of Cebu
= Php 110.00 / MT * 44MT
Arrastre = Php 4,840.00
ARRASTRE

Shipment: 3x20', STC: Petroleum Crude Oil

Gross Weight : 72,000 kgs 1
Arrastre = Rate * # of Cont.
= Php 4,658.75 / 1x20 * 3x20
Arrastre = Php 13,976.25
Find:
Arrastre charges per entry if pierside discharging was made at:
1. Manila International Container Terminal
2. Port of Davao 2 Arrastre = Rate * T.MT

= Php 110.00 / MT * 72MT

Arrastre = Php 7,920.00
WHARFAGE

Shipment: 4×40', STC: Various Wooden Furniture

Gross Weight : 120,000 kgs 1
Wharfage = Rate * # of Cont.
= Php 779.05 / 1x40 * 4x40
Wharfage = Php 3,116.20
Find:
Wharfage Due per SAD if pierside discharging was made at:
1. Port of Manila 2 Wharfage = Rate * T.MT
2. Port of Limay
= Php 34.00 / MT * 120MT
Wharfage = Php 4,080.00
ARRASTRE / WHARFAGE
1 Arrastre = Rate * T.MT
Shipment: 1,500 Bags – Portland = Php 264.00 / MT * 75MT
Cement Arrastre = Php 19,800.00
Gross Weight : 50 kgs / bag
2 Arrastre = Rate * T.MT

Find: = Php 110.00 / MT * 75MT

Arrastre Charges for assessment Arrastre = Php 8,250.00
purposes if pierside discharging was
made at: 3 Wharfage = Rate * T.MT
1. North Harbor = Php 36.65 / MT * 75MT
2. Port of Iloilo Wharfage = Php 2,748.75
Wharfage Due for assessment purposes
if shipside discharging was made at: 4 Wharfage = Rate * T.MT
3. North Harbor = Php 17.00 / MT * 75MT
4. Port of Iloilo Wharfage = Php 1,275.00
ARRASTRE / WHARFAGE

Shipment: 200 ctns - Frozen Salmon

Dimension: 20x30x40 cm/ctn
Gross Weight : 20 kgs/ctn

Find:
Arrastre Charges per entry if pierside discharging was made at:
1. South Harbor
2. Port of Tacloban
Wharfage Due per entry if pierside discharging was made at:
3. South Harbor
4. Port of Tacloban
 20 kgs 1 MT
T.MT = 200 ctns x x = 4 MT
1 ctn 1,000 kgs

20x30x40cm 1 cbm 0.883RT

T.RT = 200 ctns x X x = 4.24 RT
1 ctn 1,000,000 cm3 1cbm
1 Arrastre = Rate * T.RT 3 Wharfage = Rate * T.RT
= Php 664.00 / RT * 4.24RT = Php 30.55 / RT * 4.24RT
Arrastre = Php 2,815.36 Wharfage = Php 129.53

2 Arrastre = Rate * T.MT 3 Wharfage = Rate * T.MT

= Php 110.00 / MT * 4MT = Php 36.65 / MT * 4MT
Arrastre = Php 440.00 Wharfage = Php 146.60
4 Wharfage = Rate * T.MT 3 HIGHER TOTAL AMOUNT WILL BE USED
= Php 34.00 / MT * 4MT PHP 129.53 < PHP 146.60
Wharfage = Php 136.00 Wharfage = Php 146.60
ARRASTRE / WHARFAGE
A construction company imported 4,000pcs of DAO lumber from Cambodia. Each lumber had
a dimension of 4"x8"x12', determine the following if discharging was made at the South
Harbor.

A. Total Amount Payable to ATI

4”x8”x12’ 1sq.ft. PHP 228.00
4000pcs X X X X 1.12 = PHP 2,723.84
1 pc. 144sq.in. 1000 Bd.Ft.

B. Total Amount due to PPA

4”x8”x12’ 1sq.ft. 1RT PHP 30.55

4000pcs X X X X X 1.12 = PHP 9,124.27
1 pc. 144sq.in. 40 cu.Ft. 1RT
ARRASTRE / WHARFAGE 1 Arrastre = Rate * T.MT
= Php 149.00 / MT * 20MT
Shipment: 2 units- Payloaders
Arrastre = Php 6,103.00
Gross Weight : 17,000 kgs
2 Arrastre = Rate * T.MT
Find: = Php 110.00 / MT * 17MT
Arrastre Charges for assessment Arrastre = Php 1,870.00
purposes if discharging was made at:
1. POM 3 Wharfage = Rate * T.MT
2. Port of Batangas = Php 36.65 / MT * 17MT
Wharfage = Php 623.05
Wharfage Due assessment purposes if
pierside discharging was made at: 4 Wharfage = Rate * T.MT
3. POM = Php 34.00 / MT * 17MT
4. Port of Batangas Wharfage = Php 578.00
 1 Arrastre = Rate * T.MT
ARRASTRE / WHARFAGE
= Php 149.00 / MT * 20MT
Shipment: Wheat in Bulk Arrastre = Php 2,980.00
Gross Weight : 20,000 kgs 2 Arrastre = Rate * T.MT
= Php 17.00 / MT * 20MT
Find: Arrastre = Php 340.00
Arrastre Charges per SAD if discharging 3 Wharfage = Rate * T.MT
was made at MICP via: = Php 36.65 / MT * 20MT
1. Pierside Wharfage = Php 733.00
2. Shipside
4 Wharfage = Rate * T.MT

Wharfage Charges per SAD if = Php 34.00 / MT * 20MT

discharging was made at MICP via: Wharfage = Php 680.00
3. Pierside, MICP 5 Wharfage = Rate * T.MT
4. Pierside, Port of Batangas
= Php 18.325 / MT * 20MT
5. Shipside,Private Port of Bataan
Wharfage = Php 366.50
ARRASTRE

Shipment: 1x20', Various SOLUTION:

Construction
Materials T.WD w/o vat = PHP 894.88
Port of Discharge: Port of Batangas 1.12
Discharging : Pierside
T.WD w/o vat = PHP 799.00
Total Wharfage Due (WD) : T.MT. = T.WD w/o vat
P894.88, inclusive of VAT Rate
T.MT. = PHP 799.00
PHP 34.00 / MT
FIND: T.MT. = 23.50MT
Total (AC) Arrastre Charges for
assessment purposes, net of VAT T.AC = RATE X T.MT
T.AC = PHP 110.00 / MT X 23.50MT
T.AC = PHP 2,585.00