The "balikbayan box" remains Tax Exempt. The rules governing the privilege is under the Customs Modernization and Tariff Act (CMTA). This law was passed last June 2016 and was implemented December 2016.
According to CMTA, the following are qualified to avail of the tax free privilege:
- OFWs registered with the DOLE/POEA
- Filipino who has dual citizenship
- Filipino businessmen, investors working or students studying abroad
- Filipinos who are temporarily staying abroad for not less than six months
To avail of the Tax Free privilege, the sender must submit a copy of his/her passport (identity page).
A Philippine or foreign passport may be used. In case of dual citizenship, a copy of proof of dual citizenship must also be submitted.
An Information Sheet provided by the Bureau of Customs must be filled up. Three copies must be furnished for each box or package to be sent. This will serve as the packing list of your cargo. You can download it here.
Items that are new and costing P10,000 and above must have the corresponding receipt, invoice or any proof of payment attached to the Information Sheet. Used items do not need receipts, and you may list them with an estimated price that is lower than the original price.
For a "balikbayan box" to remain tax free, it must only contain personal or household items. The quantity must not be commercial, and the purpose should not be for resale, barter or rental use.
A qualified Filipino may "balikbayan boxes" up to three times per calendar year (Jan 1 to Dec 31). The maximum total combined value of the tax free goods must be P150,000 for the whole year.
To avail of the tax free benefit, the "balikbayan box" recipient should be a family member or relative. This is to prevent smugglers from abusing the privilege intended for Filipinos.
A Filipino who is coming back to the Philippines "for good" has a higher maximum value cap for his cargo (with conditions):
A Filipino who is coming back to the Philippines "for good" has a higher maximum value cap for his cargo (with conditions):
- P350,000 if his/her stay abroad is ten years or more
- P250,000 if his/her stay abroad is five to almost ten years.
So if you want to send your "balikbayan boxes" Tax Free,
- Prepare a copy of your passport
- Prepare the Information Sheet (pages 1 & 2, three copies per box)
- Calculate the total amount of your cargo, making sure it does not exceed P150,000.
Remember, if your cargo's value is less than P10,000, it automatically exempts it from tax, and the cargo does not count towards your limits in value or privilege use.
The BoC insists that the rights of OFWs are foremost in their minds, and that protecting the "balikbayan box" is the main purpose of these guidelines. Customs Commissioner Faeldon further reiterates that the boxes will not be opened, as ordered by President Duterte. Unless of course if the x-ray inspection shows something suspicious is in the box.
Check out BOC's Q&A graphics below (after the forms):
GET YOUR BALIKBAYAN BOX FORM HERE or DOWNLOAD THE IMAGES BELOW
source: RA10863,
Check out BOC's Q&A graphics below (after the forms):
GET YOUR BALIKBAYAN BOX FORM HERE or DOWNLOAD THE IMAGES BELOW
source: RA10863,
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