This report was prepared by the United Nations Environment Programme (UNEP) and the Coordinating Body for the Seas of East Asia (COBSEA) Secretariat to provide legal guidance to COBSEA member countries requesting assistance on tackling marine liter. This assessment has been carried out at the request of the Philippine Government through the Department of Environment and Natural Resources. The main objective is to conduct a gap analysis and assessment of marine litter related legal frameworks in the Philippines, within the context of the issue in the East Seas region. The outcome is a set of recommendations on interventions for the development and/or strengthening of laws and policies on marine litter (land and sea-based sources, with a focus on plastics), to align with global efforts and best practices on the issue.