The Bureau of Customs has clarified its guidelines on balikbayan boxes which are duty-free and tax-free.
Under the Customs Modernization and Tariff Act (Republic Act No 10863), returning residents,
“They cover all Filipinos working in a foreign country under employment contracts, regardless of their professions, skills, or employment status. It also includes Filipinos working abroad under job contracts that do not require certification from DOLE or POEA,” Customs said in a statement.
Resident Filipinos who temporarily stay abroad and are holders of a student visa, investor’s visa, tourist visa, and similar visas, can also use the privilege.
Filipinos abroad can send balikbayan boxes three times a year. The Customs however said total amount of goods in the boxes should not exceed Php150,000.00.
Balikbayan boxes should only contain personal and household effects such as wearing apparel, personal adornments, electronic gadgets, and toiletries for these products to qualify for tax exemption.
“Goods in commercial quantities and those intended for sale or for hire are not covered by the duty and tax-free balikbayan box,” Customs said.
Customs added that the sender must also submit an accomplished and signed information sheet through the agency’s website at customs.gov.ph.
