importation of personal effects to the philippines
Under Section 105 of the Tariff and Customs Code of the Philippines as amended by Executive Order No. 206, duty and tax free privileges, for goods that are not to be sold, bartered nor traded; not of commercial quantity; not prohibited importations and have been endorsed by the proper regulatory agency and the Bureau of Customs, can be extended to individuals based on their status.
The individuals who can avail of the duty and tax free priveleges are as follows:
If you qualify on any of the above categories, please be guided by the following:
- Please be advised that importation / shipping of goods are subjected to ad valorem taxes, port services and other additional costs that will be assessed only upon arrival in the Philippines.
- For modes of importation and more detailed documentary requirements of the Bureau of Customs, please refer to the following links or send an email to email@example.com.
Section 105 (h) of the Tariff and Customs Code of the Philippines
Professional instruments and implements, tools of trade, occupation or employment, wearing apparel, domestic animals, and personal and household effects belonging to persons coming to settle in the Philippines or Filipinos and/or their families and descendants who are now residents or citizens of other countries, such parties hereinafter referred to as Overseas Filipinos, in quantities and of the class suitable to the profession, rank or position of the persons importing them, for their own use and not for barter or sale, accompanying such persons, or arriving within a reasonable time, in the discretion of the Collector of Customs, before or after the arrival of their owners, which shall not be later than February 28, 1979 upon the production of evidence satisfactory to the Collector of Customs that such persons are actually coming to settle in the Philippines, that change of residence was bona fide and that the privilege of free entry was never granted to them before or that such person qualifies under the provisions of Letters of Instructions 105, 163 and 210, and that the articles are brought from their former place of abode, shall be exempt from the payment of customs duties and taxes: Provided, That vehicles, vessels, aircrafts, machineries and other similar articles for use in manufacture, shall not be classified hereunder.