There are two kinds of import entry,
to wit: Formal and the Informal Entry.
Informal Entry
a) Articles of a commercial nature intended for sale, barter or
hire, the dutiable value of which does not exceed P2,000.00; and,
b) Personal and household effects or articles, not in commercial
quantity, imported in passenger’s baggage, mail, or otherwise
for personal use
Formal Entry
a) Articles of a commercial nature intended for sale, barter, or
hire, the dutiable value of which is more than P2,000.00; and,
b) Articles for, which the Collector may, upon the recommendation
of the Tariff Commission for the protection of a local industry,
or the revenue, require formal entry regardless of value and whatever
purpose and nature of the importation.
All imported articles are subject to Formal and Informal entry
except importation admitted free of duty for the official use of
embassies, legation and other agencies of foreign governments who
accord like privileges to corresponding agencies of the Philippines.