well, the computation for the taxes always includes the shipping charge. Galing nga ng customs officer na nag assess ng package ko - they know how much the shipping cost was. Since i know how they compute the taxes, i paid the tax na lang. For the $80 (cost includes the shipping fee) package i got from HLJ i paid P1,350 in taxes, and yes, its receipted.
for reference, here's how they compute the customs taxes (applicable to dvds and toys):
a. Parcel fee of 35.00
b. Then the customs duty fee:
ie: DVD/toy worth $80.00 (including shipping cost)
Cost (in Pesos): Php 3,360.00
customs duty (value x 10%) : 336.00
customs doc stamp & EDF: 500.00
BIR Stamp: 15.00
Sub Total: 4,211.00
VAT x 12% : 505.32
So, you'll end up paying:
customs duty: 336.00
Customs doc stamp: 500.00
BIR stamp: 15.00
VAT: 505.32
TOTAL customs fee: 1,356.32
so for a $80 package, you pay P35 storage fee plus the customs fee/tax of P1,356.32.