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GOODS ACROSS BORDERS

DUTY-FREE ALLOWANCES

🇵🇭 Philippines

REGIONASIA PACIFIC
CUSTOMS AUTHORITYBureau of Customs (BOC)
VAT RATE12%

Duty-Free Allowances

CategoryAllowance
Alcohol2L
Cigarettes400
Personal goods valueUS$200
Duty-free: 2L alcohol, 400 cigarettes or 50 cigars or 250g tobacco per adult. Balikbayan boxes (large boxes sent by overseas Filipinos) valued at PHP 150,000 (~USD $2,700) or less are exempt from duties and taxes (once per year per sender). Arriving passengers may bring in PHP 10,000 (~USD $175) in general goods duty-free.

Duty-free: 2L alcohol, 400 cigarettes or 50 cigars or 250g tobacco per adult. Balikbayan boxes (large boxes sent by overseas Filipinos) valued at PHP 150,000 (~USD $2,700) or less are exempt from duties and taxes (once per year per sender). Arriving passengers may bring in PHP 10,000 (~USD $175) in general goods duty-free.

Cash Declaration Threshold

US$10,000DECLARATION REQUIRED ABOVE THIS AMOUNT

Local currency equivalent: PHP

Travelers carrying cash, traveler's cheques, or negotiable instruments above this threshold must declare them at customs on arrival.

Special Notes

  • 01Balikbayan boxes are a significant feature — overseas Filipinos can send large tax-free packages home.
  • 02The Philippines Customs Modernization and Tariff Act (CMTA, RA 10863) governs customs.
  • 03VAT is 12% and applies to most imported goods.
  • 04The Philippines is part of ASEAN and benefits from ATIGA rates.
  • 05DHL, FedEx, and other couriers must file a formal entry for packages over PHP 10,000.
  • 06Anti-Dummy Law restricts foreign nationals from importing certain goods for resale.
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