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Immigration Custom Regulations on Extent of Duty and Tax Free Privilege of Returning Filipinos

Posted by on Apr 13th, 2010
Filed Under: Questions

Question

Cass : Hi, I was wondering if there is any regulations on what you are allowed to take into the country. I have family there that want me to bring can and packages of food. Is this allowed?. Thanks in advance for your answer.

Answer

Editor addonRyan: Hi Cass,

Compared to other countries, The Philippines is pretty lenient when it comes to foodstuff brought in from abroad. Millions of bulging Balikbayan care packages attest to this.

According to the Bureau of Customs in their website:

3 WHAT IS THE EXTENT OF DUTY AND TAX FREE PRIVILEGE OF RETURNING FILIPINOS/BALIKBAYANS?
The extent varies as follows:

1. Returning Resident. Personal effects and household goods used by him abroad for at least six (6) months and the dutiable value of which is not more than Ten Thousand Pesos (10,000.00) are exempt from duties and taxes. Any amount in excess of P10,000.00 is subject to 50% duty to the first P10,000.00 exemption across the board as provided for under Section 105 (F) of the TCCP.

2. Overseas Filipino Worker (OFW). In addition to the privileges granted to Returning Residents as described above, an OFW may be allowed to bring in, duty and tax free Ten Thousand (P10,000.00) of USED home appliances, provided:

a) the quantity is limited to one of each kind;
b) the privilege has not been enjoyed previously during the calendar year which fact must be declared under oath by the owner;
c) the owner’s passport is presented at the port/airport of entry;
d) any amount in excess of P10,000.00 will be subject to duty and tax.

3. Former Filipino. Professional instruments and implements, tools of trade occupation or employment, wearing apparel, domestic animals, and personal household effects shall be exempt from payment of Customs duties and taxes. Provided that the change of residence was bonafide, the privilege of free entry was never availed of before and that the articles are brought from their former place of abode.

4 ARE FAMILY MEMBERS OF RETURNING RESIDENTS, OFWs AND FORMER FILIPINOS ALSO ENTITLED TO CERTAIN PREVILEGES?
Yes, provided they themselves satisfy FAQs Chapter 1’s first three points

5 WHAT ARE THE CONDITIONS AND LIMITATIONS ATTACHED TO TAX EXEMPTION PRIVILEGES?
The following are the conditions for availment of duty and tax privileges;

1. Presentation to the Bureau of Customs of a favorable written endorsement which department controls the availment of duty and tax free exemptions.

2. The goods extended duty and tax free privilege are not to be sold, bartered nor traded.

3. The quantity is not commercial.

4. The goods are not prohibited importations. (See Chapter 6)

5. For regulated items, endorsements from the proper regulatory agency.
(See Chapter 5)

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**There might be changes on the rules and regulations without prior notice. So it is advised to check the Bureau of Customs website once in a while.

Hope that helps!

Ryan

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