TITLE VIII
TAX AND DUTY DEFERMENT, PREFERENCE AND EXEMPTION
CHAPTER 1
CONDITIONALLY EXEMPT AND/OR DUTY-EXEMPT IMPORTATION
Sec. 800. Conditionally Tax and/or Duty Exempt Importation.- Any article
which have been sold, bartered, hired or used for purposes other than what they
were intended for and without prior payment of the duty, tax or other charges which
would have been due and payable at the time of entry if the goods had been entered
without the benefit of section 800 of CMTA, shall be subject to forfeiture and the
importation shall constitute a fraudulent practice against customs laws.
Exceptions:
A sale of said article pursuant to a judicial order.
In liquidation of the state of a deceased person.
The President of the Philippines under its delegate under its delegated
power, upon the recommendation of the Secretary of Finance, suspend,
disallow or completely withdraw, in whole or in part, any conditionally free
importation under section 800 of CMTA.
(a). Aquatic Products
Inclusions:
Fishes
Crustaceans
Mollusks
Marine Animals
Seaweeds
Fish Oil
Roe
Conditions:
1. Fishing vessel which caught or gathered the aquatic products of Philippine
registry;
2. Imported in such vessel or in crafts attached thereto; and
3. Have not been landed in any foreign territory or if so landed, they have been
landed solely for transhipment without having been advanced in value
Documentary Requirements:
a. If the gathering and carrying vessel are on the same, certificate of
the master of the vessel showing:
1. That the aquatic products were caught by his vessel which of Philippine
registry.
2. That the aquatic products are imported in such vessel or craft attached
thereto;
3. That the aquatic products have not been landed in any foreign territory or if
so landed, they have been landed solely for transhipment without having
been advanced in condition.
b. If the carrying vessel is other than the gathering vessel, the shall be
presented;
1. Certificate of the master of the gathering vessel showing aquatic products
were caught or gathered by vessel which is Philippine registry.
2. Certificate of the master of the carrying vessel that such aquatic products are
imported in his vessel which of Philippine registry on in craft attached thereto.
3. Evidence satisfactory to the collector that such products have not been landed
in any foreign territory, or if so landed, they have been landed solely for
(b). Equipment for use in the Salvage of Vessels or Aircrafts
Condition:
1. Such equipment is not available locally;
2. It must be properly identified;
3. Subject for exportation within 6 months from the date of acceptance of the goods
declaration
4. Bureau may extend the time for exportation or payment of duties, taxes and other
charges for another 6 months from the expiration of the original period
5. Posting of security equivalent to 100% of the ascertained duties, taxes and other
charges.
Documentary Requirements:
1. Letter of request address to DOF Secretary;
2. Affidavit of Ownership;
3. Bill of Lading or Airway Bill;
4. Commercial Invoice;
5. Packing list;
6. Certificate from the Philippine Coast Guard (for vessel) Civil Aviation of the Philippine
(for aircraft) that said equipment is for the use in the salvage of vessel or aircraft, as
the case may be.
(c). Cost of repair upon vessels or aircraft.
Conditions:
1. Adequate facilities from such repair are not available in the Philippines.
2. Such vessel/aircraft, while on the regular course of her voyage or flight was
compelled by stress of weather or other casualty to put into a foreign ports to make
such repairs in order to secure the safety, seaworthiness or airworthiness of the
vessel/aircraft to enable her to reach her port of destination.
Requirements :
1. Certification that adequate facilities for such repairs are not available or afforded in
the philippines from:
a. MARINA for vessel;
b. CAAP for aircraft.
2. Affidavit of the Master of the vessel or pilot in command of the aircraft that;
a. While in the regular course of her voyage or flight, the same was compelled
by stress of weather or other casualty to put into foreign port to make such
repairs in order to secure the safety, seaworthiness or airworthiness of the
vessel/aircraft to enable her to reach her port of destination;
b. The repair are incidental and necessary for its use abroad.
(d) Imported goods for repair, processing or reconditioning and for subsequent re-
exportation.
Conditions:
1. Subject for exportation within 6 months from the date of acceptance of goods
declaration.
2. Posting of security equivalent to 100% of the ascertained duties, taxes and other
charges.
Documentary requirements:
1. Letter request address to the DOF secretary.
2. Affidavit by the importer stating:
a. That article imported solely for repair, processing or reconditioning as the case
may be;
b. Showing the name and address of the firm where repair shall be made;
1. Bill of Lading or Airway bill;
2. Commercial invoice;
3. Packing list
(e) Medals, Badges, Cups
Conditions:
1. Bestowed as trophies or prizes or accepted as honorary distinction
Requirements:
1. Evidentiary proof on the articles and satisfactory to the collector of customs that the
same have been bestowed as trophies of prizes or accepted as honorary dinstinct.
(f). Personal and household effects belonging to returning residents.
Inclusion:
Household appliances
Jewelry, precious stone and other goods og luxury
Wearing apparel
Goods of personal adornment
Toilet goods
Instrument related to one's profession
Analogous personal and household effects
Exclusion:
1. Luxury items
2. 2. Vehicles
3. 3. Watercarfts
4. 4. Aircrafts
5. 5. Animals purchased in foreign countries
Conditions:
1. It is in quantities suitable for their profession, rank or position of the person
importing said items;
2. It is for their own and not for barter, sale or hire;
3. That such person are actually coming to settle in the Philippines must show proof
thereof and such goods were brought from their place of abode.
Other conditions for person coming to settle ( foreign immagrants and overseas filipinos):
a. Foreign Immagrants and Overseas Filipino must file a Membership with
Philippine Requirement Authority per EO 1037 s. 1985 as ammended by RA
9593;
b. Foreign Immagrants and Overseas Filipino must secure Special Resident
Retiree Visa (SRRV) prior to setting to the Philippines.
Documentary requirements:
a. Letter request address to DOF Secretary;
b. Affidavit of end-user/ownership;
c. Original passport
d. Favorable recommendation from PRA;
e. Bill of Lading/ Airway Bill;
f. Invoice
g. Packing List
(g). Balikbayan boxes (CAO 5-2016 and CMO 4-2017)
Conditions:
1. The total value shall not exceed one hundred fifty thousand pesos (₱150,000).
2. Tax free balikbayan boxes can be send up to three times or three shipment per
calendar year.
(e) Medals, Badges, Cups
Conditions:
1. Bestowed as trophies or prizes or accepted as honorary distinction
Requirements:
1. Evidentiary proof on the articles and satisfactory to the collector of customs that the
same have been bestowed as trophies of prizes or accepted as honorary dinstinct.
(f). Personal and household effects belonging to returning residents.
Inclusion:
Household appliances
Jewelry, precious stone and other goods og luxury
Wearing apparel
Goods of personal adornment
Toilet goods
Instrument related to one's profession
Analogous personal and household effects
Exclusion:
Exclusion:
6.1. Luxury
Luxuryitems
items
2. 2. Vehicles
7. 2. Vehicles
3. 3. Watercarfts
8. 3. Watercarfts
4. 4. Aircrafts
9. 4. Aircrafts
5. 5. Animals purchased in foreign countries
10. 5. Animals purchased in foreign countries
Conditions:
Conditions:
1. It is in quantities suitable for their profession, rank or position of the person
4. It is in quantities suitable for their profession, rank or position of the person
importing said items;
importing said items;
2. It is for their own and not for barter, sale or hire;
5. It is for their own and not for barter, sale or hire;
3. That such person are actually coming to settle in the Philippines must show proof
6. That such person are actually coming to settle in the Philippines must show proof
thereof and such goods were brought from their place of abode.
thereof and such goods were brought from their place of abode.
Other conditions for person coming to settle ( foreign immagrants and overseas filipinos):
Other conditions for person coming to settle ( foreign immagrants and overseas filipinos):
a. Foreign Immagrants and Overseas Filipino must file a Membership with
a. Foreign Immagrants and Overseas Filipino must file a Membership with
Philippine Requirement Authority per EO 1037 s. 1985 as ammended by RA
Philippine Requirement Authority per EO 1037 s. 1985 as ammended by RA
9593;
9593;
b. Foreign Immagrants and Overseas Filipino must secure Special Resident
Retiree Visa
c. Foreign (SRRV) prior
Immagrants andtoOverseas
setting to Filipino
the Philippines.
must secure Special Resident
Retiree Visa (SRRV) prior to setting to the Philippines.
Documentary requirements:
Documentary
a. Letterrequirements:
request address to DOF Secretary;
h.b. Letter
Affidavit of end-user/ownership;
request address to DOF Secretary;
c. Original passport
i. Affidavit of end-user/ownership;
j. d. Original
Favorable recommendation from PRA;
passport
e. Bill of Lading/ Airway Bill;
k. Favorable recommendation from PRA;
f. Invoice
l. Bill of Lading/ Airway Bill;
g. Packing List
m. Invoice
(g).n.Balikbayan
Packing List
boxes (CAO 5-2016 and CMO 4-2017)
(g). Balikbayan boxes (CAO 5-2016 and CMO 4-2017)
Conditions:
Conditions:
1. The total value shall not exceed one hundred fifty thousand pesos (₱150,000).
3.2. The
Taxtotal
freevalue
balikbayan boxes
shall not can one
exceed be send up to
hundred fiftythree times pesos
thousand or three shipment per
(₱150,000).
4. Taxcalendar year.
free balikbayan boxes can be send up to three times or three shipment per
calendar year.
TITLE VIII
TAX AND DUTY DEFERMENT, PREFERENCE AND EXEMPTION
CHAPTER 1
CONDITIONALLY EXEMPT AND/OR DUTY-EXEMPT IMPORTATION
Sec. 800. Conditionally Tax and/or Duty Exempt Importation.- Any article which have been
sold, bartered, hired or used for purposes other than what they were intended for and
without prior payment of the duty, tax or other charges which would have been due and
payable at the time of entry if the goods had been entered without the benefit of section 800
of CMTA, shall be subject to forfeiture and the importation shall constitute a fraudulent
practice against customs laws.
Exceptions:
A sale of said article pursuant to a judicial order.
In liquidation of the state of a deceased person.
The President of the Philippines under its delegate under its delegated power, upon
the recommendation of the Secretary of Finance, suspend, disallow or completely
withdraw, in whole or in part, any conditionally free importation under section 800
of CMTA.
(a). Aquatic Products
Inclusions:
Fishes
Crustaceans
Mollusks
Marine Animals
Seaweeds
Fish Oil
Roe
Conditions:
4. Fishing vessel which caught or gathered the aquatic products of Philippine registry;
5. Imported in such vessel or in crafts attached thereto; and
6. Have not been landed in any foreign territory or if so landed, they have been landed
solely for transhipment without having been advanced in value
Documentary Requirements:
a. If the gathering and carrying vessel are on the same, certificate of the master of the
vessel showing:
4. That the aquatic products were caught by his vessel which of Philippine registry.
5. That the aquatic products are imported in such vessel or craft attached thereto;
6. That the aquatic products have not been landed in any foreign territory or if so
landed, they have been landed solely for transhipment without having been
advanced in condition.
b. If the carrying vessel is other than the gathering vessel, the shall be presented;
4. Certificate of the master of the gathering vessel showing aquatic products were
caught or gathered by vessel which is Philippine registry.
5. Certificate of the master of the carrying vessel that such aquatic products are
imported in his vessel which of Philippine registry on in craft attached thereto.
6. Evidence satisfactory to the collector that such products have not been landed in any
foreign territory, or if so landed, they have been landed solely for transhipment
without having been advanced in condition.
