3D printing may be subject to customs tax

The technology of 3D printing can simplify a supply chain to two entities: a designer preparing the blueprint and the printer at the other end. Particularly in Asian and other less developed countries e.g., the Philippines, where customs authorities (and the government) often depend on customs and value-added tax (VAT) earnings for their wages and bonuses, this trend is unlikely to pass unnoticed.

Source: EY TaxInsights