Section 800.
Conditionally Tax and/or
Duty-Exempt Importation.
Aquatic products such as fishes, crustaceans, mollusks, marine animals, seaweeds, fish oil, roe,
caught or gathered by fishing vessels of Philippine registry
they are imported in such vessels or in crafts attached thereto
That they have not been landed in any foreign territory
if so landed, that they have been landed solely for transshipment without having been advanced in
condition;
Equipment for use in the salvage of vessels or aircrafts
not available locally; upon identification and the giving of a security in an amount equal to one hundred
percent (100%) of the ascertained duties, taxes and other charges thereon
payment of corresponding duties, taxes and other charges within six (6) months from the date of
acceptance of the goods declaration
Bureau may extend the time for exportation or payment of duties, taxes and other charges for a term not
exceeding six (6) months from the expiration of the original period
Cost of repairs, excluding the value of the goods used, made in foreign countries- services
that adequate facilities for such repairs are not afforded in the Philippines;
that such vessels or aircrafts, were compelled by stress of weather during their voyage or flight, or other
casualty to secure the safety, seaworthiness, or airworthiness of the vessels or aircrafts
Goods brought into the Philippines for repair, processing or reconditioning
Bureau shall require security equal to one hundred percent (100%) of the duties, taxes and other charges.
payment of the corresponding duties, taxes and other charges within six (6) months from the date of
acceptance of the goods declaration;
Medals, badges, cups, and other small goods
bestowed as trophies or prizes, or those received or accepted as honorary distinction;
Personal and household effects belonging to RETURNING RESIDENTS including household
appliances, jewelry, precious stones, and other goods
excluding luxury items, vehicles, watercrafts, aircrafts and animals
“returning residents” who stayed in a foreign country for a period of at least six (6) months.
It shall not be in commercial quantities; not intended for barter, sale or for hire
Limited to the value of FCA or FOB who stayed in a foreign country:
₱350,000.00 for at least 10 years
₱250,000.00 for at least 5 but not more than 10years
₱150,000.00 country for period of less than 5 years
Amount in excess of FCA value of ₱150,000 shall be subject to the corresponding taxes & duties;
Secretary of Finance shall adjust the amount every three (3) years, using CPI published by PSA
Balikbayan boxes of OFWs while residing abroad or upon their return to Philippines
shall contain personal and household effects only and shall not be in commercial quantities; not intended
for barter, sale or for hire
FCA value of which shall not exceed ₱150,000.
Secretary of Finance shall adjust the amount every three (3) years, using CPI published by PSA
OFWs or other Filipinos can only avail of this privilege up to three 3 times in a calendar year.
Amount in excess of FCA value of ₱150,000 shall be subject to the corresponding taxes & duties;
Wearing apparel, goods of personal adornment, toilet goods, portable tools and instruments,
Appropriate for the wear, and use according to nature of journey
Security in 100% of duties, taxes; Payment within 3 months & extend not exceed 3 months from expiration
Personal & household effects experts hired, rendering services
In quantities and class suitable for profession, ranks or position, not for barter or sale
Written commitment or security in amount equal to 100%
Production satisfactory evidence, persons coming to settle, & goods from former place to abode
Professional instruments and implements, tools of trade, occupation or employment, wearing
apparel, domestic animals, and personal and household effects
In quantities and class suitable for profession, ranks or position, not for barter or sale
Production satisfactory evidence, persons coming to settle, & goods from former place to abode
Goods use for public entertainment, display in public expositions, and competition for prizes
Giving of a security in amount equal to 100% of duties, taxes and other charges.
Payment of duties, taxes and other charges within 3 months from date of the goods declaration
Extend time for payment of duties, taxes & other charges not exceed three 3 from expiration
Exhibited for profit, subject to confiscation, in addition to the penalty provided
Goods brought by foreign film producers directly and exclusively used for making or recording
motion picture films
Giving of a security in amount equal to 100% of the duties, taxes and other charges
Payment of duties, taxes within 3 months extended by the District Collector for another (3) months
Importations for official use of foreign embassies, legations and agencies of foreign governments
Privilege may be granted only upon specific instructions of the Secretary of Finance pursuant to an official
request of the DFA
Accorded under special agreements between Philippines
Privilege granted only upon specific instructions of Secretary of Finance official request of DFA
Imported goods donated to or, for the account of the Philippine government or any duly
registered relief organization
Duly registered relief organization and not operated for profit for free distribution among needy
upon certification by the DSWD or DepED or DOH
Containers, holders, kraft paper bags for cement corrugated boxes for bananas, and other fresh
fruits for export, except containers made of paper, paperboard and textile fabrics
reusable for shipment or transportation of goods delivered to importer
Giving of a security in amount equal to 100% of the ascertained duties, taxes and other charges thereon,
within six (6) months from the date of acceptance of the goods declaration;
Supplies for the reasonable requirements of vessel or aircraft in its voyage or flight outside
For use or consumption of the passengers or its crew on board such vessel or aircraft as sea or air stores;
Goods purchased abroad for sale on board a vessel or aircraft as saloon stores or air store supplies;
Surplus or excess of such vessel or aircraft supplies shall be dutiable;
Goods & salvage from vessels
Wrecked or abandoned in Philippine waters
Goods salvage recovered of 2 years shall be dutiable.
Coffins or urns
containing human remains, bones or ashes
not merchandise used personal & household effects
FCA value of which does not exceed 150,000.00, upon identification
Secretary of Finance shall adjust the amount every three (3) years, using CPI published by PSA
Samples of the kind, and samples of medicines, samples of new medicines not available in Ph
Dimension or construction as to render unsealable. No commercial value, & samples of medicine are
properly marked “sample sale punishable by law”
Authorized by the Secretary of Health,
Samples not previously authorized or shall be levied the corresponding tariff duty.
Commercial samples, In case of precious and semi-precious stones, cut or uncut, and jewelry set
with precious or semi-precious stones,
FCA value of fifty thousand pesos not exceed (₱50,000.00)
Security in an amount equal to the ascertained duties, taxes and other charges thereon, within three (3)
months from the date of the acceptance of the goods declaration
Secretary of Finance shall adjust the amount every three (3) years, using CPI published by PSA
Animals, except race horses, and plants for scientific, experimental propagation or breeding, and
for other botanical, zoological and national defense purposes:
No live trees, shoots, plants, moss for propagation purposes
Animals for breeding purposes shall restricted to animals of recognized breed, duly registered in BAI
Certification of record, pedigree and affidavit of the owner or importer submitted to District Collector.
The animals and plants are certified by the NEDA as necessary for economic development;
Economic, technical, vocational, scientific, philosophical, historical and cultural books or
publications, and religious books
Goods already imported to be released by the still enjoy this provelege.
Imported but are yet to be released by the International Agreement on Importation of Educational
Scientific and Cultural Materials (IAESCM)
Signed by the President of the Philippines on August 2, 1952,
Educational, Scientific, or cultural materials, binding upon certified by DEPED
Goods previously exported from the Ph and returned without having been advanced in value,
Improved in condition by any process of manufacturing or other means, including instruments and
implements, tools of trade, machinery and equipment,
used abroad by Filipino citizens in pursuit of their business, occupation or profession
Foreign goods imported when returned after exported and loaned solely for exhibition or educational
Not for sale, barter or hire subject to identification:
Goods falling under this subsection upon which drawback or bounty have been allowed, upon re-
importation, subject to a duty under this subsection equal to the amount of such drawback or bounty;
Aircraft equipment, machineries, spare parts, supplies, commisionary & catering supplies,
aviation gas, fuel and oil
Except goods for domestic operations or supplies used of scheduled airlines under franchise
Good not locally available in quantity, quality & price
Good necessary or incidental to proper operation of scheduled time.
Machineries, equipment, tools, to convert mineral ores into spare parts, supplies, chemicals,
explosives, accessories use of new mines and old mines
Certified by the Secretary of the Department of Environment and Natural Resources (DENER), upon the
recommendation of the Director of Mines and Geosciences Bureau,
Period ending five (5) years from the first date of actual commercial production of saleable mineral
products
Goods are not locally available in reasonable quantity, quality and price and are necessary or incidental in
the proper operation of the mine;
Aircrafts imported by agro-industrial companies to be used by them in their agriculture and industrial
operations or activities, spare parts and accessories thereof, when certified to as by the Secretary of the DA
and DTI
Spare parts of vessels or aircraft
Foreign registry as replacements or for the emergency repair
Utilize to secure safety of vessel and aircraft continue its voyage and flight
Goods exported from PH for repair of reconditioning & reimported in original form
Reimported goods advanced in value whether or not in their original state, the value added shall be subject
to duty rate of tariff heading of reimported goods.
Trailer chassis imported by shipping companies for exclusive use in handling containerized cargo,
Posting a security in amount equal to 100% of duties, taxes and other charges
to cover period of 1 year from the date of acceptance of the entry, for meritorious reasons, may be extended
by the Commissioner from year to year, subject to the following conditions:
1. Properly identified and registered with the Land Transportation Office (LTO);
2. Subject to customs supervision fee to be fixed by the District Collector and subject to the approval
of the Commissioner;
3. Shall be deposited in the customs territory when not in use; and
4. Upon the expiration of the period, duties & taxes shall paid unless otherwise reexported
Personal & household effects of retired or died officer or employee of the DFA, civil, or AFP
personnel
Latter not exceed 30% received salary during latest assignment abroad not exceed 4 years
The officer or employee served abroad not less than 2 years
The provision of general & special laws, to contrary include granting franchises be no exemption from payment of
duties.
Granted to government agencies, or GOCCs (Government-owned or controlled corporations or obligations
with foreign countries
Granted to international institutions, associations or organization pursuant to special laws.
granted by president upon prior recommendation of NEDA in interest of national economic development