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GOODS ACROSS BORDERS

PH / PHL

PhilippinesPilipinas

VERIFIED ยท 2026-07-01
CODEPH
ISO3PHL
REGIONASIA PACIFIC
VAT12%
CURRENCYPHP
DE MINIMISUS$200
CASH THRESHOLDUS$10000

Overview

The Philippines' customs administration is the Bureau of Customs (BOC), an agency of the Department of Finance. BOC operates at the major Philippine international airports (NAIA Manila MNL, Mactan-Cebu CEB, Clark CRK, Davao DVO), the deep-sea ports at Manila (the largest container port in the country), Cebu, Cagayan de Oro, Davao, Subic, Batangas, and the smaller regional customs ports.

Arriving travellers complete the eTravel Form electronically up to 72 hours before arrival; this combines immigration arrival, customs declaration, and (for selected periods) public-health screening into a single QR-coded entry document. The personal allowance is goods up to PHP 10,000 (~USD 175), 2 litres of alcohol, and 2 reams of cigarettes (400 cigarettes) per adult.

Foreign nationals from over 150 countries enter visa-free for tourism (typically 30 days); visa-required nationalities apply at a Philippine consulate.

The Philippines operates the Balikbayan Box programme โ€” an allowance for returning overseas Filipinos (OFs) and Filipino seafarers to ship personal-effects parcels duty-and-VAT-free up to PHP 150,000 per family per calendar year when shipped through accredited consolidators. This is among the most generous personal-import schemes globally and supports the country's substantial Overseas Filipino Worker (OFW) remittance ecosystem.

For commercial imports, BOC operates the Electronic-to-Mobile (E2M) Customs System as the electronic clearance platform, integrated with the TradeNet Philippines national single window. Importers file electronic declarations through E2M, pay duties, and clear at the relevant port.

The Philippines' import-duty structure applies the AHTN tariff (typically 0-30%), VAT at 12% at import, and selected Excise Tax on luxuries (motor vehicles, alcohol, tobacco, sugary beverages).

Tariff policy: the Philippines is party to ASEAN AFTA, RCEP, Philippines-Japan EPA, Philippines-EFTA FTA, and ASEAN-led FTAs with China, Korea, India, Australia/New Zealand, and Hong Kong. The Philippines is not a CPTPP party (despite expressed interest).

For courier and ecommerce imports, the Philippines applies de minimis at PHP 10,000 (~USD 175) per shipment below which no duty or VAT applies โ€” among the more generous in ASEAN. Above the threshold, VAT and duty per AHTN apply.

Some product categories require additional clearance. The Food and Drug Administration of the Philippines (FDA) regulates food, drugs, cosmetics, and medical devices through pre-market registration (Certificate of Product Registration) and importer licensing (License to Operate). The Bureau of Plant Industry (BPI) and Bureau of Animal Industry (BAI) handle SPS controls. NTC (National Telecommunications Commission) type-approves radio equipment. CITES permits are issued by DENR.

The Philippines applies elevated scrutiny on several categories: - Used vehicles are subject to strict age and emissions restrictions; many used-car imports require an Executive Order exemption. - Used clothing (ukay-ukay) is technically prohibited from commercial import but widely tolerated for personal-quantity baggage allowances. - Pornography is prohibited under cultural-affairs framework. - Counterfeit goods are vigorously enforced.

Currency declarations are required above PHP 50,000 equivalent or USD 10,000 in foreign currency on entry or exit.

The Philippines' postal-import handling is via PhilPost. Above the PHP 10,000 de minimis, VAT and duty are collected on delivery.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted; controlled drugs require advance Philippine FDA authorisation.

Recent regulatory changes include the operationalisation of the RCEP preferential rates, the Philippines-Korea FTA (2024 entry into force after a long ratification process), the continuing rollout of the eTravel unified arrival platform, the ongoing BOC modernisation programme aiming at full e-customs automation by 2026, and continued reform of the Balikbayan Box programme to combat tax-collection circumvention.

For authoritative current rules, travellers and importers should consult customs.gov.ph and etravel.gov.ph.

Customs authority

Bureau of Customs (BOC)Official site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol2L
Cigarettes400
Personal goods valueUS$200
Duty-free: 2L alcohol, 400 cigarettes or 50 cigars or 250g tobacco per adult. Balikbayan boxes (large boxes sent by overseas Filipinos) valued at PHP 150,000 (~USD $2,700) or less are exempt from duties and taxes (once per year per sender). Arriving passengers may bring in PHP 10,000 (~USD $175) in general goods duty-free.

De minimis import threshold

USD EQUIVALENT

US$200

LOCAL CURRENCY

PHP 10,000

AS OF

2022-01-01

Under the Customs Modernization and Tariff Act (CMTA), the de minimis threshold is PHP 10,000 (approximately USD $175โ€“$200). Goods valued at or below this amount are exempt from duties and taxes. This was raised from PHP 1,000 by the CMTA in 2016.

Cash declaration

THRESHOLD (USD)

US$10000

LOCAL AMOUNT

PHP

Arrival formalities

CURRENCY

PHP โ€” Philippine peso

DECLARATION FORM

eTravel Form (digital, combines arrival + customs)

PRE-ARRIVAL SYSTEMS

  • eTravel โ€” all arriving and departing travellers

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • BOC Electronic-to-Mobile (E2M) entry declaration
  • FDA Philippines License to Operate + Certificate of Product Registration
  • BPI / BAI permits (plants / animal products)

Restricted categories

  • RESTRICTEDFirearms and ammunition (PNP Firearms and Explosives Office permit required)
  • RESTRICTEDMedicines and controlled substances (FDA Philippines clearance required)
  • RESTRICTEDFood products (FDA registration required)
  • RESTRICTEDPlants and animals (Bureau of Plant Industry or Bureau of Animal Industry permit)
  • RESTRICTEDGambling devices
  • RESTRICTEDCertain electrical equipment (Energy Regulatory Commission requirements)
  • RESTRICTEDEndangered species (CITES permit required)

Prohibited categories

  • PROHIBITEDDangerous drugs and controlled substances
  • PROHIBITEDPornographic material
  • PROHIBITEDCounterfeit goods
  • PROHIBITEDSeditious and treasonous materials
  • PROHIBITEDToy guns resembling real firearms (subject to restrictions)
  • PROHIBITEDProducts from endangered wildlife

Special notes

  • Balikbayan boxes are a significant feature โ€” overseas Filipinos can send large tax-free packages home.
  • The Philippines Customs Modernization and Tariff Act (CMTA, RA 10863) governs customs.
  • VAT is 12% and applies to most imported goods.
  • The Philippines is part of ASEAN and benefits from ATIGA rates.
  • DHL, FedEx, and other couriers must file a formal entry for packages over PHP 10,000.
  • Anti-Dummy Law restricts foreign nationals from importing certain goods for resale.

Import documentation

  • โ€”Single Administrative Document (SAD) / Goods Declaration
  • โ€”Commercial Invoice
  • โ€”Packing List
  • โ€”Airway Bill or Bill of Lading
  • โ€”Certificate of Origin (for ASEAN ATIGA or other FTA rates)
  • โ€”Import Commodity Clearance (ICC) from relevant agencies
  • โ€”FDA clearance (for food, drugs, cosmetics)
  • โ€”Bureau of Plant Industry / Bureau of Animal Industry permits

Posting restrictions

Philippine Postal Corporation (PHLPost) and customs process international mail. Balikbayan boxes up to PHP 150,000 value are tax-exempt once per year. Regular postal parcels follow standard de minimis rules.

Top documented rules

10 of 69

Related trade routes & FTAs

Active Free Trade Agreements

Airports

  • MNLNinoy Aquino International Airport

    Philippine Bureau of Customs operates red/green/blue channels. Declare on BOC CDF (Customs Declaration Form) on arrival.

  • CEBMactan-Cebu International Airport

Leaving Philippines

BOC + DTI administer export controls. Antiquities require NCCA (National Commission for Culture and the Arts) clearance. Certain agricultural commodities controlled by DA. Foreign currency USD 10,000+ must be declared.

PROHIBITED EXPORT

  • exports-to-sanctioned-jurisdictions

RESTRICTED EXPORT

  • antiquities-ncca
  • wildlife-cites
  • agricultural-controlled

Pre-arrival apps

  • eTravel Pass

    All arriving and departing international travelers

    Official site

Regulatory timeline

  • EO 62 expands the National Tariff Commission de minimis to PHP 10,000 per shipment for personal imports cleared via the Bureau of Customs. customs.gov.ph
  • Vape industry regulation under RA 11900 fully enforced; nicotine and non-nicotine devices alike require BIR-stamp; tourist allowance unchanged. bir.gov.ph

Known scams

  • Fake eTravel Pass clone domains charging fees. The real portal is etravel.gov.ph and is free. etravel.gov.ph
  • NAIA 'laglag-bala' (planted-bullet) extortion schemes targeted travelers 2015-2017; improved monitoring and CCTV largely eliminated this by 2018, but keep all checked bags tightly zipped and photographed before check-in. officialgazette.gov.ph

DECLARATION FORM LANGUAGES

fil, en

Top item rules for Philippines

Source: rules indexed for Philippines. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into Philippines duty-free?

Travellers arriving in Philippines may bring 2 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Duty-free: 2L alcohol, 400 cigarettes or 50 cigars or 250g tobacco per adult. Balikbayan boxes (large boxes sent by overseas Filipinos) valued at PHP 150,000 (~USD $2,700) or less are exempt from duties and taxes (once per year per sender). Arriving passengers may bring in PHP 10,000 (~USD $175) in general goods duty-free.

How many cigarettes can I bring into Philippines?

400 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering Philippines?

Yes. Cash and equivalent bearer instruments above USD 10000 (PHP) must be declared on arrival.

What is Philippines's de minimis import threshold?

PHP 10,000 (~USD 200). Under the Customs Modernization and Tariff Act (CMTA), the de minimis threshold is PHP 10,000 (approximately USD $175โ€“$200). Goods valued at or below this amount are exempt from duties and taxes. This was raised from PHP 1,000 by the CMTA in 2016.

Is VAT or GST charged on imports into Philippines?

VAT 12% on import value (CIF + duty). Personal-import de minimis PHP 10,000 (~USD 175). Balikbayan box (qualified Filipino returnee parcels) up to PHP 150,000/year duty-and-VAT-free via accredited consolidators.

Can I bring prescription medication into Philippines?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Bureau of Customs (BOC) for your specific medicine.

Can I send gifts by post to Philippines?

Gifts are accepted by post but are still subject to Philippines's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 โ€” undervaluation is treated as fraud.

What documents do I need to import commercially into Philippines?

A customs declaration filed with Bureau of Customs (BOC), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at Philippines's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in Philippines?

Dangerous drugs and controlled substances; Pornographic material; Counterfeit goods. See the full prohibited list on this page.

What items are restricted into Philippines?

Firearms and ammunition (PNP Firearms and Explosives Office permit required); Medicines and controlled substances (FDA Philippines clearance required); Food products (FDA registration required). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in Philippines?

Use the red channel at the airport. Most ports of entry into Philippines accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into Philippines?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Bureau of Customs (BOC)'s agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into Philippines?

Vape rules are changing fast worldwide; Philippines may have specific restrictions, age limits, or outright bans. Verify on the current Bureau of Customs (BOC) guidance before travel โ€” bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into Philippines?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Philippines's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over Philippines's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Philippines.

How long does customs clearance take in Philippines?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by Philippines customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact โ€” they handle clearance on your behalf. If you need to deal directly with the authority, contact Bureau of Customs (BOC) via the contact route on their official site.

What are common customs scams to watch for in Philippines?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against Bureau of Customs (BOC) before acting on any answer. Customs rules change frequently.

More for Philippines

Top inbound origins

Countries whose travelers most often arrive at Philippines.

VERIFIED ยท 2026-07-01

Other countries in Asia Pacific

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog