Duty-free limits for arriving travellers
| Item | Duty- and tax-free | Notes |
|---|---|---|
| Goods for personal use | Total value of ₱10,000 or below | Applies to all travellers |
| Cigarettes and tobacco (one of these) | 2 reams of cigarettes, or 50 cigars, or 250 grams of pipe tobacco | Free of duty, VAT and excise |
| Liquor | 2 bottles with a total value of less than ₱10,000 | FDA personal-use limit: 2 bottles, not exceeding 1.5 liters |
| Balikbayan boxes or baggage of Filipino citizens | Personal effects and household goods up to ₱150,000 in total | Up to 3 times in a calendar year; not in commercial quantities |
| Philippine pesos | Up to ₱50,000 | More needs prior written BSP authorization and a declaration |
| Foreign currency | Declare amounts over US$10,000 or equivalent | Declare the full amount on the e-CDF |
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How the limits work
Every arriving traveller can bring goods with a value of ₱10,000 or below without paying duties and taxes. All imported goods are otherwise subject to duties and taxes unless specifically exempted, and all persons and baggage can be searched at any time.
Filipino citizens can also bring personal effects and household goods in balikbayan boxes or in their baggage free of duties and taxes up to 3 times in a calendar year, as long as the total of all uses stays within ₱150,000 and the goods are not in commercial quantities or meant for sale, barter or hire. Goods in commercial quantities found in balikbayan boxes are taxed. The Bureau of Customs says the privilege must be supported by a Tax Exemption Indorsement from the Department of Finance Revenue Office.
The ₱10,000 limit and the Japanese tax refund are unrelated. Japan’s tax-free shopping removes only Japanese consumption tax; Philippine duties and taxes are assessed separately on what you bring in.
Returning residents and OFWs
| Traveller | Duty- and tax-free allowance | Condition |
|---|---|---|
| Returning resident abroad 10 years or more | Goods worth ₱350,000 for personal and household use | Privilege not used within the 10 years before arrival |
| Returning resident abroad 5 to 10 years | Goods worth ₱250,000 | Privilege not used within the 5 years before arrival |
| Returning resident abroad less than 5 years | Goods worth ₱150,000 | Privilege not used within the 6 months before arrival |
| Overseas Filipino Worker | Home appliances, one of each kind, up to ₱150,000 in total | Not in commercial quantities |
FDA-regulated products you can bring for personal use
| Product | Maximum without FDA clearance |
|---|---|
| Processed food | 10 kg |
| Vitamins and food supplements | 500 g in total |
| Assorted cosmetics | 1 kg |
| Lipstick | 10 pieces |
| Perfume | 5 bottles |
| Shampoo, lotion, bar soap | 2 kg each |
| Toys | 10 pieces |
| Childcare articles | 5 kg |
| Wines and liquor | 2 bottles, not exceeding 1.5 liters |
Food, plants and goods that are restricted
- Unprocessed meat, such as frozen wagyu, needs an approved SPS Import Clearance from the Bureau of Animal Industry for any quantity, plus a veterinary health certificate, proof of purchase or another document showing the origin.
- Processed but uncooked meat (salted, cured, in brine, smoked or marinated) does not need an SPS Import Clearance if it comes from a country free from transboundary animal diseases, but it is limited to 10 kilograms per passenger and needs a veterinary health certificate, proof of purchase or another document showing the origin.
- Fully heat-treated meat, including canned meat, does not need an SPS Import Clearance if it comes from a country free from transboundary animal diseases such as African swine fever, high pathogenicity avian influenza and foot and mouth disease.
- Meat and meat products from countries affected by those diseases are confiscated and disposed of at the port of entry.
- Fresh fruit, vegetables, plants and other agricultural products need a Sanitary and Phytosanitary Import Clearance (SPSIC) from the Bureau of Animal Industry, Bureau of Plant Industry or BFAR. Without it they are seized at the airport.
- FDA-regulated products above the personal-use limits are seized and forfeited.
- Counterfeit goods and adulterated or misbranded food or drugs are prohibited. Telecommunications equipment needs an NTC permit to import, and firearms need a PNP-FEO permit.
Useful before you fly
Airport transfer when you have a lot of shopping bags
Luggage storage in Tokyo for the hours before an evening flight
Arriving in the Philippines
Register in eTravel
Arriving Filipino passengers must register or update their record in eTravel, free of charge, within 72 hours before arrival at etravel.gov.ph or in the eGovPH app.
Fill in the customs forms in eTravel
The electronic Customs Baggage Declaration Form (e-CBDF) must be filled out by all arriving passengers. If you carry pesos or foreign currency above the limits, also complete the electronic Currencies Declaration Form (e-CDF).
Show your QR code
eTravel gives one QR code per passenger. Show your passport to immigration, then present the QR code to customs.
Declare dutiable goods
If your goods are above the duty-free limits, declare them. Tagged baggage is subject to 100% physical examination, and duties and taxes are paid to the Customs Cashier, who issues an official Bureau of Customs receipt.
Undeclared goods cost 30% more
If you do not declare dutiable goods, you pay the duties and taxes plus a 30% surcharge based on the total landed cost of the goods. Declaring a camera or a designer bag that pushes you over ₱10,000 costs less than having it found at inspection.
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