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GOODS ACROSS BORDERS

ITEM RULE · TRAVELING

RESTRICTED

Tobacco Cigarettes 🇵🇭 Philippines

VERIFIED · 2026-04-25HIGH CONFIDENCE

400 cigarettes or 50 cigars duty-free

ANSWER

Can I bring Tobacco Cigarettes into Philippines?

RESTRICTEDVERIFIED · 2026-04-25HIGH CONFIDENCE

400 cigarettes or 50 cigars duty-free

QUANTITY / LIMITS

400 cigarettes or 50 cigars or 250g tobacco

DUTY / TAX

Excise tax on excess

DOCUMENTS

  • Customs declaration form for quantities above duty-free allowance

DECLARATION

Required at the destination customs authority

SOURCE

customs.gov.ph
Verify against the official customs authority before acting on this answer.Report a correction

Full details

Travelers aged 18+ may bring 400 cigarettes (2 cartons) or 50 cigars or 250g of tobacco duty-free into the Philippines. Quantities above the personal allowance attract excise tax (PHP 60 per pack of 20 cigarettes, rising annually) plus 12% VAT. The Bureau of Internal Revenue (BIR) requires excise stamps on all retail tobacco; tourists carrying duty-free purchases must keep the original receipt and packaging for inspection.

ENFORCEMENT

OccasionalEnforcement reported intermittently.

QUANTITY CHECK

cigarettes

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.

PRACTICAL ADVICE

Declare quantities above the standard 200-cigarette / 50-cigar / 250g personal allowance to Bureau of Customs; bring the purchase receipt to compute excise + VAT. Keep duty-free purchases sealed in the original retailer bag for audit.

OFFICIAL SOURCES · VERIFIED 2026-04-25

RULE DETAILS

QUANTITY LIMITS

400 cigarettes or 50 cigars or 250g tobacco

DOCUMENTATION REQUIRED

  • Customs declaration form for quantities above duty-free allowance

DUTY RATE

Excise tax on excess

LEGAL REFERENCE

CMTA RA 10863

CUSTOMS AUTHORITY

Bureau of Customs (BOC)

AIR TRAVEL IS SEPARATE

This page covers destination customs rules in Philippines. Whether you can carry tobacco cigarettes through security, in carry-on, or in checked baggage depends on airline and screening rules — see air travel rules.

Related rules

Tobacco Cigarettes rules in other countries

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