Goods Across Borders · Customs rule card

Alcohol / Spirits → Philippines

Purpose: Traveling · Verified: 2026-05-13

RESTRICTED

2 bottles (1L each) duty-free

Details

Philippine Bureau of Customs allows travelers aged 18 or over to bring 2 bottles of alcoholic beverages, each not exceeding 1 litre, duty-free. Excess quantities are subject to customs duty plus excise tax under the National Internal Revenue Code. Alcohol is legally and widely sold domestically. Declare excess quantities on the BOC Customs Declaration Form (CDF) on arrival.

Quantity limit

2 bottles × 1L

Documentation required

Bureau of Customs declaration form for quantities above duty-free allowance

Legal reference

CMTA RA 10863

IATA dangerous goods

Alcohol / Spirits is classified under Class 3 — Flammable liquids. Cabin and checked-baggage limits apply on top of customs rules.

Practical advice

Standard duty-free allowance applies (typically 1L spirits + 1-2L wine + beer). Declare any quantity above; excise + 12% VAT computed at Bureau of Customs (BOC) Red Channel. Bring purchase receipts.

Customs authority

Bureau of Customs (BOC) · https://customs.gov.ph