(a)  Travel Tax exemption

(b)  Visa-free entry to the Philippines for a period of one (1) year, for a foreign passport holder;

(c)  Duty-free shopping privilege of up to US$2,000.00 (US$1,000.00 as arriving Balikbayan and US$1,000.00 as arriving passenger) provided that:

(i)  Shopping must be done within two days upon arrival;

(ii)  Duty free shopping privilege can be availed of only one a year; and,

(iii)  Purchases must be made personally by the Balikbayan.

(a)  Filipino citizens

(b)  Permanent resident aliens

(c)  Permanent resident aliens

(a)  Filipino overseas contract workers.

(b)  Filipino permanent residents abroad whose stay or visit in the Philippines is less than one year.

(c)  Infants (2 years and below).

(1)  Returning Resident.  A Returning Resident is a Filipino national who had gone abroad and is now returning.  Only those Returning Residents who have uninterrupted stay abroad of at least six (6) months prior to their return to the Philippines are entitled to duty and tax-free privileges.

(2)  Overseas Contract Workers (OCW).  An OCW is a Filipino national who is working in a foreign country under an employment contract.  Only OCWs who have uninterrupted stay abroad for at least six (6) months are entitled to duty and tax-free privileges.

(3)  Former Filipino.  A former Filipino national is one who has acquired foreign citizens abroad and is now returning.  Only former Filipinos who are coming to settle permanently in the Philippines and have stayed abroad for six (6) months are entitled to the duty and tax exemption privileges.

A “Balikbayan” is another term for an OFW or a former Filipino.  A returning resident is also a BALIKBAYAN when has has stayed abroad for at least one (1) year.  Therefore, Balikbayans are entitled to duty and tax-free privileges.

(1)  Returning Resident – Personal effects and household goods used by him and abroad for at least six (6) months and the dutiable value of which is not more than Ten Thousand Pesos (PhP10,000.00) are exempt from duties and taxes.  Any amount in excess of PhP10,000.00 is subject to fifty percent (50%) duty for the first PhP10,000.00 exemption across the board as provided for under Section 105 (F) of the TCCP.

(2)  Overseas Contract Worker (OCW) – in addition to the privileges granted to Returning Residents as described above, an OCW may be allowed to bring in, duty and tax free Ten Thousand Pesos (PhP10,000.00) worth of used home appliances provided:

(a)  The quantity is limited to one of each kind.

(b)  The privilege has not been enjoyed previously during the calendar year which must be declared under oath by the owner.

(c)  The owner’s passport is presented at the port/airport of entry.

(d)  Any amount in excess of PhP10,000.00 will be subject to taxes and duties.

(1)  The Bureau of Customs must be presented with a written endorsement from the relevant government agency.

(2)  The goods extended duty and tax-free privileges are not to be sold, bartered nor traded.

(3)  The quantity is not commercial.

(4)  The goods are not prohibited importations.  Goods that are restricted or prohibited require endorsement from the proper regulatory agency.