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However, the carrying of foreign currency in excess of US,000.00 or its equivalent in other foreign currencies must be declared to a Customs Officer or the Bangko Sentral ng Pilipinas.VIolation of this rule may lead to seizure and sanctions, fines and / or penalties.Importation begins when the carrying vessel or aircraft enters the jurisdiction of the Philippines with the intention to unlade therein.Importation is deemed terminated upon payment of the duties, taxes and other charges due upon the articles, or secured to be paid, at a port of entry and the legal permit for withdrawal shall have been granted, or in case said articles are free of duties, taxes and other charges, until they have legally left the jurisdiction of Customs.Tourists buying home appliances and electronics are subject to duties and taxes.
206 provides duty- and tax-free privileges to the following individuals, the extent of which depends on their particular status: Balikbayan is another term for an OFW or a former Filipino.
Transport of endangered species and their by-products is also restricted / prohibited by CITES / DENR regulations.
Likewise, export of such products / by-products must be referred to quarantine officers to ensure compliance with Philippine regulations and requirements of country of destination.
If unsure of what to declare, please consult any Customs Officer on duty.
CONTENTS: Chapter 1: Importation Chapter 2: Privileges Chapter 3: Duty-Free Shopping Chapter 4: Motor Vehicles, Boats & Yachts Chapter 5: Pet/Animals & Household Plants Chapter 6: Prohibited/Restricted Importations Chapter 7: Balikbayan Boxes Source: Bureau of Customs website ( accessed on . Importation All articles, when imported to the Philippines, are subject to duty upon each importation, even though previously exported there except as otherwise specifically provided for in the Tariff and Customs Code, as amended, or in other laws.