PHILIPPINE BUREAU OF CUSTOMS PASSENGER GUIDELINES

To ensure smooth Customs clearance, please read these guidelines thoroughly.

GENERAL PROVISIONS

Except as otherwise provided for in the Philippine Customs Modernization and Tariff

Act (CMTA) or in other laws, all goods, when imported into the Philippines, shall be

subject to duty upon importation, including goods previously exported from the

Regulated goods include, but are not limited to the following:

 Processed food products, cosmetics, medicines and health supplements,

regulated by Food and Drug Administration (FDA)

 Plants, plant products and by-products, regulated by Bureau of Plant Industry

(BPI)

 Animals, animal products and by-products, regulated by Bureau of Animal

Industry (BAI)

 Aquatic/fishery products and by-products, regulated by Bureau of Fisheries and

Regulated goods imported or exported in violation of Section 117 shall be subject to

seizure and forfeiture. Violators shall be subject to criminal prosecution and/or

penalties.

RESTRICTED GOODS

These are goods which may be imported or exported only when authorized by law or

regulation. As provided under Section 119 of the CMTA, the following are restricted

goods:

thereof;

 Lottery and sweepstakes tickets, except advertisements thereof and lists of

drawings therein;

 Marijuana, opium, poppies, coca leaves, heroin or other narcotics or synthetic

drugs which are or may hereafter be declared habit forming by the President of

the Philippines, or any compound, manufactured salt, derivative, or preparation

thereof, except when imported by the government of the Philippines or any

person duly authorized by the Dangerous Drugs Board, for medicinal purposes;

 Opium pipes or parts thereof, of whatever material; and

 Any other goods whose importation and exportation are restricted.

penalties.

PROHIBITED GOODS

These are goods which are, by their nature, unlawful to be imported or exported. These

goods are otherwise called as “contrabands”. As provided under Section 118 of the

CMTA, the following are prohibited goods:

 Written or printed goods in any form containing any matter advocating or inciting

treason, rebellion, insurrection, sedition against the government of the

Philippines, or forcible resistance to any law of the Philippines, or written or

 Written or printed goods, negatives or cinematographic films, photographs,

engravings, lithographs, objects, paintings, drawings or other representation of

an obscene or immoral character;

 Any goods manufactured in whole or in part in gold, silver or other precious

metals or alloys and the stamp, brand or mark does not indicate the actual

fineness of quality of the metals or alloys;

 Any adulterated or misbranded food or goods for human consumption or any

adulterated or misbranded drug in violation of relevant laws and regulations;

 Infringing goods as defined under the Intellectual Property Code and related

laws; and

Note: Upon reasonable cause, travellers (including their baggage) may be subjected

to search and detention by the customs officers. (Sections 221 and 223, CMTA)

CURRENCY REGULATIONS

 A person may import or export, or bring with him into or take out of the country

legal tender Philippine notes and coins, checks, money order and other bills of

exchange drawn in pesos in amount not exceeding PHP 50,000 without prior

authorization by the Bangko Sentral ng Pilipinas (BSP). Amounts in excess of

said limit shall require prior written authorization from the BSP.

Denominated Bearer Monetary Instruments Declaration Form upon arrival at

the airport of entry, or prior departure at the airport of departure, as the case

may be. (BSP Manual of Foreign Exchange Transactions)

Any violation of these rules may lead to the seizure of the currency and civil and/or

criminal prosecution and/or imposition of penalties against the violator.

ACCOMPANIED BAGGAGE INTENDED AS DONATION

Relief, charitable and/or humanitarian organizations intending to donate for free

distribution or extend free medical, dental or any other services to the less privileged

Passengers carrying dutiable goods with intention to bring back such goods to their

place of residence abroad must inform the inspecting Customs Officer of said

intention. In this case, the passenger may be required to accomplish a re-exportation

commitment form duly secured by a cash bond deposit equal to the assessed duty

and tax on the goods, refundable upon departure of the passenger with the goods, for

which a corresponding Official Receipt will be issued.

DUTY AND/OR TAX EXEMPTIONS

 No customs duties and taxes shall be collected on goods with De Minimis Value

(PHP 10,000 or below). However, imported tobacco or alcohol products, even

prescribed under rules and regulations. Any amount in excess of the threshold

shall be subject to the corresponding duties and taxes under the CMTA and the

NIRC, as amended.

 Returning OFWs are granted an additional duty and tax exemption privilege for

home appliances and other durables in the amount not exceeding PHP 150,000

subject to the conditions prescribed under rules and regulations. Any amount

in excess of PHP 150,000 or of the number of tax and duty-free appliances shall

be subject to the corresponding taxes and duties.

 Regular Filipino travellers and foreign individual travellers are entitled to a tax-

exempt maximum purchase of US$ 1,000. Purchase must be made within 48

hours upon arrival. The purchase of electronics and appliances shall be subject

Purchase must be made within 15 days upon arrival ro 30 days during

Christmas season (December 15 to January 15)/ Departing passengers with

confirmed bookings are entitled to tax and duty exempt purchase. Purchase

must be made on the day of departure.

 Diplomatic personnel and personnel of other governments and offices of

international organizations, institutions, associations and agencies entitled to

on duty.