• I am a Filipino/former Filipino citizen returning to the Philippines. Am I entitled to duty and tax-free privileges?
• Are Balikbayans also entitled to certain duty and tax-free privileges?
• What is the extent of duty and tax-free privileges of returning Filipinos or Balikbayans?
• Are family members of returning residents, OCW and former Filipinos also entitled to certain privileges?
• What are the conditions and limitations attached to tax exemption privileges?
• I am planning to take some medicines when I visit the Philippines. Are there any advisory or limitations as to the quantity and amount?

Philippine law requires non-Filipino children below 15 years old, who will travel to the country, to be accompanied by their parent(s). Said minor, who are travelling to the Philippines unaccompanied by their parent(s) or accompanied by person(s) related by blood or affinity other than their parent(s), need to obtain a Waiver of Exclusion Ground (WEG) from the Bureau of Immigration and Deportation in Manila in order to be allowed entry.

The waiver of exclusion ground (WE0G) is a document issued by the Bureau of Immigration (BI) in Manila which allows the child to travel to the Philippines unaccompanied by a parent. Under the current regulations, the minor's passport and documents for WEG will be submitted to the immigration officials upon arrival. Please prepare to pay for the following fees: application fee P2, 000.00; WEG fee P600.00 and service fee (P500.00). The Bureau of Immigration will process the application for a WEG and the minor's passport will be returned when the minor exits from the Philippines.

The Philippine Consulate General will issue a visa to the minor on the understanding that the minor will submit all requirements needed by the BI for a WEG. These documents are needed at the Consulate:

Yes, provided that the applicants comply with these requirements:

The applicant may have to submit other documents as may be required by the visa officer. Before any visa is issued, the applicant must be interviewed. All schedules for interview must be coursed through the visa section.

Fee is $150.00 per applicant.

The following Filipino citizens are exempted from the payment of Travel Tax pursuant to Sec. 2 of PD 1183, as amended:

Also exempted are foreign diplomatic representatives in the Philippines, United Nations employees, US military personnel, international carrier crew, Philippine foreign service personnel (i.e., officials and employees of the Philippine Government who are assigned in Philippine foreign service posts and who are returning to their country of assignment), Philippine government employees (who are on official travel), bona fide students on scholarships and personnel of multinational companies.

Non-immigrant aliens, who have not stayed in the Philippines for more than a year, is exempted from the Travel Tax.

• I am a Filipino/former Filipino citizen returning to the Philippines. Am I entitled to duty and tax-free privileges?
  
  Section 105 of the Tariff and Customs Code of the Philippines as amended by Executive Order No. 206 provides duty and tax free privileges to the following individuals, the extent of which depends on their particular status:
  
  

  (1)	Returning Resident. A Returning Resident is a Filipino national who had gone abroad and is now returning. Only those Returning Residents who have uninterrupted stay abroad for at least six (6) months prior to their return to the Philippines are entitled to duty and tax free privileges.
  (2)	Overseas Contract Worker (OCW). An OCW is a Filipino national who is working in a foreign country under an employment contract. Only OCWs who have uninterrupted stay abroad for at least six (6) months are entitled to duty and tax-free privileges.
  (3)	Former Filipino. A former Filipino national is one who has acquired foreign citizenship abroad and is now returning. Only former Filipinos who are coming to settle permanently in the Philippines and have stayed abroad for six (6) months are entitled to the duty and tax exemption privileges.

  
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• Are Balikbayans also entitled to certain duty and tax-free privileges?
  A “Balikbayan” is another term for an OFW or a former Filipino. A returning resident is also a BALIKBAYAN when he has stayed abroad for at least one (1) year. Therefore Balikbayans are entitled to duty and tax-free privileges.
  
  
• What is the extent of duty and tax-free privileges of returning Filipinos or Balikbayans?
  The extent varies as follows:
  
  

  (1)

  Returning Resident - Personal effects and household goods used by him abroad for at least six (6) months and the dutiable value of which is not more than Ten Thousand Pesos (PHP10,000.00) are exempt from duties and taxes. Any amount in excess of PHP10,000.00 is subject to fifty percent (50%) duty for the first PHP10,000.00 exemption across the board as provided for under Section 105 (F) of the TCCP.

  (2)

  Overseas Contract Worker (OCW) - In addition to the privileges granted to Returning Residents as described above, an OCW may be allowed to bring in, duty and tax free, Ten Thousand Pesos (PHP10,000.00) worth of used home appliances provided: a) the quantity is limited to one of each kind. b) the privilege has not been enjoyed previously during the calendar year which fact must be declared under oath by the owner c) the owner's passport is presented at the port/airport of entry. d) any amount in excess of PHP10,000.00 will be subject to taxes and duties.

  
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• Are family members of returning residents, OCW and former Filipinos also entitled to certain privileges?
  Yes, provided they themselves satisfy the specifications outlined above.
  
  
• What are the conditions and limitations attached to tax exemption privileges?
  The following are the conditions imposed in availing of the duty and tax privileges:
  
  

  (1)	The Bureau of Customs must be presented with a written endorsement from the relevant government agency.
  (2)	The goods extended duty and tax-free privileges are not to be sold, bartered nor traded.
  (3)	The quantity is not commercial.
  (4)	The goods are not prohibited importations. Goods that are restricted or prohibited require endorsement from the proper regulatory agency.

  
  
• I am planning to take some medicines when I visit the Philippines. Are there any advisory or limitations as to the quantity and amount?
  Please be guided by the following guidelines of the Bureau of Customs for foreign tourists who wish to bring medicines, prescription medicines and restricted drugs for personal use during their sojourn in the Philippines:
  
  

  (1)

  Over the counter drugs are available in pharmacies or drug stores in the country. However, if visitors insist on bringing their own prescriptive drugs, they may do so but only in quantities sufficient for the duration of their stay in the country.

  (2)

  Visitors taking prescription drugs (tablets and ampoules) should bring a letter from their physician stating the condition for which they are receiving treatment and the dosage. The amount of drugs brought into the country should also be sufficient for the duration of the visit. For those who are traveling onward to another country, they are advised that separate quantity of drugs should be sealed and declared again before exiting the country.