Customer Advisory Rates Tariffs

Philippines: Application of Value Added Tax (VAT) on APL Lines Demurrage & Detention

Dear Valued Customer,

Please be informed that effective 24-DEC-2021, CMA CGM Philippines will be adding 12% VAT on your demurrage & detention (“D&D”) charges in compliance with the Bureau of Internal Revenue’s requirement on locally sourced income (RR No. 15-2013).

This VAT charge is applicable to all customers being invoiced for D&D for containers shipped under the Bill of Lading of APL Lines within the following scope:


Carrier brand: APL

Effective date: 24-DEC-2021 (Invoice date)

Rate: 12% on top of D&D published tariff or conditions as per contract

Perimeter: All Import & Export D&D charges incurred within the Philippines


To request for a copy of your D&D Invoice, you may send an email to phl.detdem@cma-cgm.com

Should you have any concern and/or query, please feel free to contact your Customer Care representatives who will be happy to assist you.

  • Export: phl.customercare@cma-cgm.com
  • Import: phl.importcs@cma-cgm.com

Thank you for your business and continued support.