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e2m CUSTOMS SYSTEM
 
Value Reference
 
August 12, 2010
RULES ON INTERNAL WHISTLEBLOWING AND REPORTING
 
August 12, 2010
Bureau of Customs Code of Conduct
 
August 12, 2010
RULES ON GIFTS AND BENEFITS
 

 
exchange rate
Customs Memorandum Circular No: 44.9790
Php 44.979 = US$1.00
From September 04, 2010
To September 10, 2010
 
 
 
FAQs
     
Chapter III. Duty-Free Shopping
page 2
     
4   WHO ARE ENTITLED TO DUTY FREE SHOPPING PRIVILEGES?
    All passengers arriving from abroad are entitled, subject to the limitation in A2.6 and the conditions in A2.7.

All passengers arriving from abroad can avail of the privilege within forty-eight (48) hours from date of arrival, upon presentation of valid passport, flight ticket and boarding pass.
     
5   WHAT ARE THE LIMITS TO DUTY FREE PRIVILEGES?
    a) Limits as to amount:
1. Balikbayans- 18 years old & above – US$2,000 Minors (below 18 years) – US$250.
2. All other Passengers- 18 years old & above – US$1,000 Minors (below 18 years) – US$250.

b) Limits as to quantity:
1. Cigarettes – two (2) reams
2. Tobacco – two (2) tins
3. Liquor and/or wine – two (2) bottles
4. Non-consumable items of each kind whose value exceeds US$200.00 – only one (1).
     
6   CAN A FREQUENT TRAVELLER AVAIL OF THE PRIVILEGE EVERYTIME HE/SHE TRAVELS?
    Yes, but the total purchase for any calendar year must not exceed Ten Thousand US Dollars (US$10,000.)
     
7   WHAT ARE THE CONDITIONS ATTACHED TO DUTY FREE SHOPPING?
    The duty-free shopping shall be subject to the following conditions:

a) Purchase shall only be made in the United States dollars (US$) or other acceptable foreign currencies;
b) Purchases shall be made within forty-eight (48) hours from date of arrival;
c) The privilege is non-transferrable. Purchases shall be made personally by the passenger himself;
d) The Balikbayan privilege can be availed of only once a year and if the Balikbayan arrives again within the year, he/she will be considered a regular passenger for shopping purposes;
e) A minor can purchase consumable items only. A minor cannot purchase liquors, wines, cigarettes, electronics, and home appliances;
f) A tourist can purchase electronics and home appliances but the purchases shall be subject to payment of duties and taxes.
     
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