Balikbayan Box: ₱150,000.00, Three Times a Year
Bureau of Customs · shipping
Quick answer
Anyone may send a balikbayan box, but only Qualified Filipinos While Abroad, OFWs and resident Filipinos temporarily staying abroad, are exempt from duties and taxes. The exemption runs to 3 shipments a year and ₱150,000.00 in total value, for personal and normal use.
Last verified
Where these figures come from
About these figures: the numbers below come from Bureau of Customs's official published sources: Bureau of Customs | Balikbayan Box Guidelines and Frequently Asked Questions (https://customs.gov.ph/balikbayan-box-guidelines/, retrieved 2026-09-01). Agencies change fees and rates without notice, so confirm with Bureau of Customs before you rely on them. Last verified: 2026-09-01.
The balikbayan box rule has two halves that are constantly confused: anyone can send one, but only some senders are exempt from tax.
The exemption
| What the Bureau of Customs publishes | |
|---|---|
| Who may send | Anyone |
| Who may be exempt | Qualified Filipinos While Abroad, OFWs, and resident Filipino citizens temporarily staying in another country |
| What may be sent | Personal and household effects, not in commercial quantity, not beyond personal and normal use |
| Value ceiling | ₱150,000.00 |
| Frequency | Not more than 3 times in one year |
| Legal basis | RA 10863 (CMTA) Section 800 (g), CAO 1-2018, CMO 18-2018 |
That is a combined allowance of up to ₱450,000.00 a year across three shipments, if each is within the ceiling.
What the sender submits
To the consolidator abroad:
| # | Document | Where to get it |
|---|---|---|
| 1 | Information Sheet | customs.gov.ph, the consolidator, or a Value Added Service Provider |
| 2 | Photocopy of the biographical page of the passport | The sender |
| 3 | Invoice or receipt, if there is one | The sender |
How the box actually moves
| Step | Who |
|---|---|
| 1 | The sender submits the three documents to the consolidator abroad |
| 2 | The consolidator abroad passes the documents to the Bureau of Customs and to the freight forwarder in the Philippines |
| 3 | The Philippine freight forwarder passes the documents it received to the Bureau of Customs |
| 4 | The Bureau conducts its processes, including examination and payment of duties and taxes where required |
| 5 | The boxes are delivered |
The Bureau does not publish how shipments are selected for physical examination, and this page does not state a rate or a rule for it.
What the exemption is worth
If a shipment did not qualify, it would be assessed as an ordinary import. At illustrative rates of 10% duty and 12% VAT, neither of which the Bureau publishes on the pages read for this guide:
| Shipment value | Duty at 10% | VAT at 12% on value plus duty | Total charges |
|---|---|---|---|
| ₱25,000.00 | ₱2,500.00 | ₱3,300.00 | ₱5,800.00 |
| ₱50,000.00 | ₱5,000.00 | ₱6,600.00 | ₱11,600.00 |
| ₱100,000.00 | ₱10,000.00 | ₱13,200.00 | ₱23,200.00 |
| ₱150,000.00 | ₱15,000.00 | ₱19,800.00 | ₱34,800.00 |
At the ceiling that is roughly ₱34,800.00 avoided per shipment, or ₱104,400.00 across the three a year. The customs duty calculator works this out on rates you enter, and explains why VAT is charged on the value plus the duty rather than on the value alone.
The three-shipment allowance, worked
The ceiling applies per shipment and the count applies per year, so the planning question is how to spread value across three boxes.
| Shipments used | Value sent | Remaining allowance this year |
|---|---|---|
| 1 of 3, at the ceiling | ₱150,000.00 | ₱300,000.00 across 2 shipments |
| 2 of 3, at the ceiling | ₱300,000.00 | ₱150,000.00 across 1 shipment |
| 3 of 3, at the ceiling | ₱450,000.00 | ₱0.00 |
| 1 of 3, at ₱50,000.00 | ₱50,000.00 | ₱300,000.00 across 2 shipments |
| 2 of 3, at ₱50,000.00 each | ₱100,000.00 | ₱150,000.00 across 1 shipment |
| 3 of 3, at ₱50,000.00 each | ₱150,000.00 | ₱0.00 |
Note what the last row shows: three small boxes exhaust the 3 times limit having moved only ₱150,000.00, the same as one box at the ceiling. The frequency limit binds before the value limit for most senders, so consolidating into fewer, fuller boxes preserves the allowance.
What duty and VAT would cost at several rates
Illustrative only. The Bureau of Customs does not publish these rates on the pages read for this guide.
| Value | Charges at 5% and 12% | At 10% and 12% | At 15% and 12% |
|---|---|---|---|
| ₱25,000.00 | ₱4,400.00 | ₱5,800.00 | ₱7,200.00 |
| ₱50,000.00 | ₱8,800.00 | ₱11,600.00 | ₱14,400.00 |
| ₱75,000.00 | ₱13,200.00 | ₱17,400.00 | ₱21,600.00 |
| ₱100,000.00 | ₱17,600.00 | ₱23,200.00 | ₱28,800.00 |
| ₱150,000.00 | ₱26,400.00 | ₱34,800.00 | ₱43,200.00 |
Across three shipments at the ceiling, the exemption is worth between ₱79,200.00 and ₱129,600.00 a year at those illustrative rates.
The rest of an OFW’s paperwork
An OFW sending boxes is usually dealing with several agencies at once. These are the published figures.
| Item | Published fee | Guide |
|---|---|---|
| Balikbayan box, qualifying | Exempt | This page |
| Travel tax, economy | ₱1,620.00 | Full rate |
| Travel tax, OFW | ₱0.00 | Exempt under PD 1183 |
| Travel tax, OFW dependent | ₱300.00 economy | Privileged reduced |
| DMW Balik-Manggagawa OEC | None | - |
| OWWA membership | USD $25.00, valid until the contract ends or 2 years | - |
| NBI clearance | ₱130.00 plus ₱30.00, ₱160.00 total | - |
| National Police Clearance | ₱150.00 plus a convenience fee | Valid 6 months |
| PSA birth certificate, viewable online | ₱130.00 | Valid 60 days |
| Seafarer’s Record Book | ₱1,000.00 | For seafarers |
| Postal ID, regular | ₱550.00 | 24 days published total |
The pattern across agencies is consistent. An OFW’s status is worth real money: ₱1,620.00 saved on travel tax, up to ₱34,800.00 on a single box, and in every case it has to be evidenced with a document.
What this page does not cover
The Bureau of Customs does not publish, on the pages read for this guide, the de minimis threshold, duty rates by tariff heading, the VAT rate on importation, a list of accredited consolidators, examination selection rules, storage or demurrage charges, or the treatment of a shipment that exceeds either limit. None of those are stated here.
Related
The import tax guide covers ordinary imports. The duty free guide covers the retail side and who actually runs it.
Frequently asked questions
- Who can send a balikbayan box tax-free?
- The Bureau of Customs states anyone may send a balikbayan box, but only Qualified Filipinos While Abroad may be exempt from duties and taxes. It defines those as OFWs and resident Filipino citizens temporarily staying in another country.
- How much can I send tax-free?
- Up to ₱150,000.00 in total value, and not more than 3 times in one year. The goods must not be in commercial quantity and must not be beyond personal and normal use.
- What documents does the sender submit?
- Three, to the consolidator abroad: an Information Sheet obtainable from customs.gov.ph, the consolidator or a Value Added Service Provider; a photocopy of the biographical page of the passport; and an invoice or receipt if there is one.
- What law covers it?
- Republic Act 10863, the Customs Modernization and Tariff Act, at Section 800 (g), together with Customs Administrative Order 1-2018 and Customs Memorandum Order 18-2018.
- What happens to the box after it arrives?
- The consolidator abroad passes documents to the Bureau of Customs and to the Philippine freight forwarder, which also passes its documents to the Bureau. Before clearance and release the shipment goes through Bureau processes including examination and payment of duties and taxes where required.
- Will my box definitely be opened?
- The Bureau of Customs names examination as part of the process before clearance and release. It does not publish how shipments are selected for physical examination, so this page does not state a rate or a rule.
- Can a non-OFW relative send one?
- They can send the box, but not tax-free. The Bureau is explicit that sending is open to anyone while the exemption is limited to Qualified Filipinos While Abroad.
- What if I exceed the limits?
- The Bureau of Customs publishes the exemption as conditional on both limits, 3 times a year and ₱150,000.00. It does not publish the treatment of a shipment that breaches either, so this page does not state one.