Importing Personal Effects into Philippines: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2024 · Download the Philippines Import Guide (PDF)

Household Goods & Personal Effects - Returning Residents

• Exemption requirements as follows.
• Affidavit of End-Use/Ownership.
• Authorization Letter.
• Original Passport with the latest arrival stamp
• Cert. of Employment.
• TIN ID/BIR Form with importer’s TIN
• Signed Sea Waybill (Express Release BL) / AWB.
• Copy of Packing list
• There are three categories of returning residents and for the application of tax-free entry the following documents are required:
• Returning Resident (OFW)
• Original Passport with the latest arrival stamp.
• Copy Certificate of Employment.
• Original Authorization Letter.
• Original Affidavit of Ownership.
• Copy dated & signed Bill of Lading/AWB.
• Copy of Packing List.
• Returning Resident (non - OFW)
• Original Passport.
• Copy Birth Certificate.
• Copy Proof of Residence abroad.
• Copy Employment or Resident Visa ID card.
• Original Authorization Letter.
• Original Affidavit of Ownership.
• Copy dated & signed Bill of Lading/AWB.
• Copy Packing List.
• Dual Citizen (Filipino and foreign passport holders)
• Original & valid Philippine & foreign Passport
• Original Oath of Allegiance.
• Original Certificates of both Retention and Identification.
• Copy Birth Certificate.
• TIN ID/BIR Form with importer’s TIN
• Original Authorization Letter.
• Original Affidavit of Ownership.
• Copy dated & signed Bill of Lading/AWB.
• Copy of Packing List.

• The privilege for the exemption of the duties and taxes for Returning residents / Returning Overseas Filipino Worker (OFW) as stated below:
• The personal effects and household goods must accompany the returning residents/returning OFW's upon their return from abroad or arriving within a reasonable time, which shall not exceed sixty (60) days after the owner's return.
• For those who have stayed abroad for a period of at least ten (10) years and have not availed of this privilege within ten (10) years prior to the Returning Residents/OFW's arrival the allowed amount covered is Php350,000.00.
• For those who have stayed abroad for a period of at least five (5) years but not more than ten (10) years and have not availed of this privilege within (5) years prior to the Returning Residents/OFW's arrival the allowed amount covered is PhP 250,000.00.
• For those who have stayed abroad for a period of at least six (6) months but not more than five (5) years and have not availed of this privilege within six (6) years prior to the Returning Residents/OFW’s arrival the allowed amount covered
• is Php150,000.00.
• In addition to the privilege stated above, Returning OFW's are allowed to bring in tax and duty-free, home appliances and other durables limited to one (1) of a kind.
• Any amount in excess shall be subject for corresponding duties and taxes.
• Duty and Tax Free Exemption Indorsement (TEI) must be filed at Revenue Office of the Department of Finance (DOF).
• Port storage is free for five days while demurrage for containerised shipments will be charged normally as per carrier’s discretion of free time

• A returning resident is one who is a holder of a Philippine passport and has been away from the country for work.
• Tax exemption for the shipment is secured from the Department of Finance upon presentation of original passport and copies of shipping documents Shipment must arrive in the Philippines within 60 days from shipper's arrival.

Household goods & Personal Effects - Non- residents with a 9(g), 9(d), 47(a)2, 13G or 13A visa

• Original passport with a stamped.
• 47(a)2 13G or 13A visa.
• Dated & signed Sea Waybill (Express Release BL) / AWB.
• Signed Authorization printed out using company letterhead
• Signed Affidavit of Ownership
• Copy of Packing list.
• Copy Certificate of Employment for 47(a)2
• Visa application documents (submitted / received stamp by the Bureau of Immigration)
• TIN ID/BIR Form with importer’s TIN
• Copy of Alien Certificate of Registration ICard (for 13G/134A)
• Copy of Marriage Contract (for 13A visa) – prepare for the original as DOF may require
• Copy of spouse’s Birth Certificate (for 13A visa)- prepare for the original as DOF may require

• All household goods and personal effects are dutiable.
• Port storage is free for five days while demurrage for containerised shipments will be charged normally as per carrier’s discretion of free time

• The different visa status for non-residents:
• 47(a) 2 - investors visa
• 3G/13A - Permanent resident visa

Household goods & Personal Effects - Officials/Employees of Regional Offices or holders of an Executive Order no.226 (EO 226)

• Original passport with a stamped EO 226 visa.
• Dated Sea Waybill (Express Release BL ) / AWB
• Packing list. - original
• Company registration with SEC (copy).
• Official list of expatriates.
• Latest inward remittance.

• All household goods and personal effects are duty/tax free.
• Port storage is free for five days while demurrage for containerised shipments will be charged normally as per carrier’s discretion of free time

• Shippers with EO226 visa are entitled to tax exemption for their shipment secured from the Department of Finance (DOF) upon presentation of original passport with the stamped visa plus copies of the shipping documents.
• Shipment must arrive within 90 days from shipper’s latest arrival.

Diplomats Removal

• Note verbal approval.
• Dated Sea Waybill (Express Release BL) / AWB Packing list.

• All household goods and personal effects are duty/tax free.
• Port storage is free for five days and demurrage for containerised shipments will be charged normally after (five) days from vessel arrival.

• Diplomats are holders of a 9(E) visa. Must be in the Philippines to submit Credentials to the Embassy, etc., for his agency to secure Diplomatic ID before a Request for the Tax Exemption can be applied.
• The diplomatic agency will request for tax exemption through a note verbal letter addressed to the Department of Foreign Affairs (DFA) who will in turn endorse the request to the Department of Finance (DOF).
• 9(E) visa holders are entitled to bring in a car duty/tax free.

Temporary Visitors, Tourists

• Dated Sea Waybill (Express Release BL).
• Packing list. –
• Passport copy.

• All household goods and personal effects are subject to a 15 % rate of duty and a
• 12% rate of tax.

• Temporary visitors/tourists are holders of a 9(a) visa and do not have any tax exemption
• privilege.
• They can only be allowed to have their shipment cleared by paying duties and taxes or under cash bond if they have a pending application with a Commission on Immigration and Deportation for a change of visa status to a 9(D), 47(a) 2, 13G,13A and E.O226. A bond must be posted for the conditional release of the shipment pending visa approval subject to original passport and other documentary requirements).
• The bond is good for 3 months, and can be extended for another 3 months after which the bond has to be cancelled once the visa is approved.
• The amount of the bond is computed at 150% of the amount of taxes/duties assessed; your mover may charge Posting / Cancellation of the Cash Bond of approx. US$450.00.

Alcohol

• Very limited amounts for non-Diplomatic shipments as in less than 10 bottles. If they have a tax-free exemption then no tax or duty on the alcohol, otherwise they pay high taxes.

• For diplomatic shipments, please consult your local agent.

Fumigation of imported and exported wooden crates

• The Philippine Government adopted ISPM15 (International standards for Phytosanitary Measures Publication 15) Guidelines for Regulating Wood Packaging Material in International Trade (aka NIFM-15) to standardise the treatment of wood packing materials used for the transport of goods.

Exporting Personal Effects from Philippines: Documents & Customs Rules

Source: FIDI Customs Guide · Updated 2024 · Download the Philippines Export Guide (PDF)

Household Goods - Diplomats

• Client’s copy passport.

• No restrictions on any items, unless they are clearly illegal.
• Very limited amounts for non-diplomatic shipments as in less than 10 bottles. They would need to present MSDS (Material Safety Data Sheet) for each bottle. If they have a tax-free exemption then no tax or duty on the alcohol, otherwise they will pay high taxes.
• Restricted Items for air shipment
• Any types of liquids
• refrigerators or any appliance with freon/compressor
• medications & vitamins,
• any types of magnets
• any item with alcohol content,
• sprays and aerosols,
• pressurized glass bottles
• any type of battery
• shells, seeds,
• highly flammable material (lighters, butane re-fillers, safety
• matches, etc.),
• knives,
• wires & cables,
• electrical tapes,
• fuse,
• CD’s / DVD’s
• cassette tapes (any components of Optical Tape)
• animal by-products
• tobacco products
• Food and alcoholic beverages

Philippines Moving Guide: Documents, Duties & Shipping Notes

Source: IAM Country Guide · Updated 2026-09-05 · Download the Philippines Country Guide (PDF)

Documents

Documents required for importing used household goods, personal effects, and related shipments.

Returning Filipino Residents / Returning OFWs

Dual Citizens (Filipino and foreign passport holders)

Foreign Nationals holding 9(G), 9(D), 47(A)2, 13G, or 13A visas

Diplomats (9(E) visa holders)

Temporary Visitors and Tourists (9(A) visa)

• Original passport with the latest arrival stamp
• Affidavit of End-Use/Ownership
• Authorization letter
• Certificate of Employment (for OFWs)
• TIN ID or BIR Form showing importer's TIN
• Signed sea waybill (Express Release BL) or air waybill
• Copy of packing list
• Original and valid Philippine and foreign passports
• Original Oath of Allegiance
• Original Certificates of Retention and Identification
• Copy of birth certificate
• TIN ID or BIR Form with importer's TIN
• Signed authorization letter and affidavit of ownership
• Dated and signed bill of lading/AWB and packing list
• Original passport with the relevant visa stamped
• Dated and signed sea waybill (Express Release BL) or AWB
• Signed authorization letter on company letterhead
• Signed affidavit of ownership
• Copy of packing list
• Copy of Certificate of Employment (for 47(A)2 holders)
• Copy of Alien Certificate of Registration I-Card (for 13G/13A)
• Copy of marriage contract and spouse's birth certificate (for 13A visa; originals may be requested by the Department of Finance)
• Note verbal approval from the sponsoring agency
• Dated sea waybill (Express Release BL) or AWB
• Packing list
• Dated sea waybill (Express Release BL)
• Packing list and passport copy
• No duty/tax exemption; goods are dutiable

Specific Information

Duty-free conditions: Returning residents and returning OFWs qualify for tax exemption based on time spent abroad, applied for through the Department of Finance:

• Away less than 5 years: exemption up to PHP 150,000 per bill of lading
• Away 5 to 10 years: exemption up to PHP 250,000 per bill of lading
• Away 10 years or more: exemption up to PHP 350,000 per bill of lading

The shipment must arrive in the Philippines within 60 days of the returning resident's arrival to qualify. Returning OFWs may additionally bring in home appliances and other durables tax and duty free, limited to one of each kind; any excess is subject to duty and tax.

Holders of 9(G), 13G, 13A, 9(D), 47(A)2, SRRV, or EO 226 visas are entitled to full tax exemption on household goods, with the application submitted to the Department of Finance. The shipment must arrive within 90 days of the visa holder's latest arrival on the passport.

Diplomatic shipments (9(E) visa) are fully duty and tax exempt. The exemption request is routed through the Department of Foreign Affairs, which endorses it to the Department of Finance.

Temporary visitors and tourists (9(A) visa) have no exemption and pay a flat 15% duty and 12% VAT on their shipment, or may post a cash bond (approximately 150% of assessed duties and taxes, plus a posting/cancellation fee of about USD 450) while a change of visa status is pending. The bond is valid for 3 months and may be extended once for an additional 3 months.

Port storage is generally free for the first 5 days; demurrage on containerized shipments applies thereafter at the carrier's standard rate.

Clearance timelines: Air shipments with direct duty payment clear in 3 to 5 working days; LCL sea shipments in 7 to 10 working days; FCL sea shipments in 7 to 10 working days. Shipments filing for tax exemption take longer, typically 10 to 15 working days from receipt of the complete documentation package including the DOF-approved exemption.

ISPM 15: The Philippines has adopted ISPM 15 (International Standards for Phytosanitary Measures) requiring all wood packaging material to be treated and marked accordingly.

Duties & Taxes

Duty and tax treatment in the Philippines is determined by the consignee's visa or residency status rather than a flat allowance. All incoming shipments are subject to 100% customs examination and x-ray or physical scanning, except diplomatic shipments.

Prohibited & Restricted Items

• Obscene literature, photographs, and films
• Politically subversive literature
• Narcotics and drugs RESTRICTED
• Gambling equipment
• Firearms, guns, and ammunition PERMIT REQUIRED
• Sharp or bladed weapons
• Perishable items
• Endangered species and products thereof CITES

• Alcohol: very limited duty-free allowance for non-diplomatic shipments, generally under 10 bottles; shipments without a tax exemption pay high duty and tax rates
• Tobacco and alcohol de minimis allowance (personal, non-shipment quantities): 400 cigarettes, 50 cigars, 250 g of tobacco, and up to 6 bottles of 1 liter each
• Ammunition, explosives, and firearms require licensing and Philippine National Police clearance
• Prescription and over-the-counter medicines should be hand-carried in minimal, personal-use amounts rather than shipped
• Wine, liquor, and food items should be loaded last in the container to facilitate customs inspection and should be listed on a separate detailed inventory (bottle count, volume, spirit type, value, and alcohol percentage)
• Computers may be imported as part of a household goods and personal effects shipment

Special Categories

Customs regulations can change at any time with or without notice. This document is provided as a guide and for information only. While this information is correct at posting, regulations, procedures, and charges are subject to change. IAM does not accept liability for errors, omissions, inaccuracies, or misinterpretation. It is recommended to verify this information with a destination agent prior to shipping.

Consignment Instructions

Recommended: Contact the destination agent to ensure all requirements have been met prior to import, particularly given the differences between air and sea shipment procedures and the visa-dependent exemption rules.

A complete, English-language inventory is required for customs review. Because 100% of incoming shipments are subject to examination and scanning, expect longer physical inspection timelines than in countries with spot-check regimes. Shipments filing for a tax exemption should have the DOF-approved exemption in hand before or immediately upon arrival to avoid extended storage charges; port storage is generally free for 5 days before demurrage accrues.