Tobacco Cigarettes → Philippines

400 cigarettes or 50 cigars duty-free

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.

Quantity limit

400 cigarettes or 50 cigars or 250g tobacco

Documentation required

• Customs declaration form for quantities above duty-free allowance

Legal reference

CMTA RA 10863

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.

Customs authority

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