It depends on the nature of the product.

Since Duterte, items under 10 000 PHP value are exempted of customs tax.

Above 10 000, customs fees are 20% for most products + 12% VAT.

About the 72$ the seller have and might propose several choices, aliexpress shipping, DHL and other companies and any shipping companies seller s choice.

Check if there are other shipping options by clicking on the shipping fees amount.