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All articles, when imported from any foreign country into the Philippines, shall be subject to duty and tax upon each importation, even though previously exported from the Philippines, except as otherwise specifically provided in the Customs Code or in other laws.
(Section 100, TCCP)The unlawful importation of prohibited articles (i.e.
Entry must be filed in the Customhouse within 30 days from the date of discharge of the last package from the vessel, which shall not be extendible.
Failure to file the entry constitutes implied abandonment and will result in the ‘ipso facto’ forfeiture of the goods/shipment.
Purchases must be made in US dollars or its equivalent in Philippine Peso and other acceptable foreign currencies.
This privilege is not transferable (except for kabuhayan shopping).
However, the carrying of foreign currency in excess of US,000.00 or its equivalent in other foreign currencies must be declared to a Customs Officer or the Bangko Sentral ng Pilipinas.
In this case, the passenger may be required to accomplish a re-exportation commitment form duly secured by a cash bond deposit equal to the ascertained duty and tax on the article, refundable upon departure of the passenger with the article, for which a corresponding Official Receipt will be issued.Any violation of this rule may lead to its seizure and civil penalties and / or criminal prosecution.(BSP Circular 98-1995)The transportation of foreign currency or monetary instruments is legal.Relief, charitable and / or humanitarian organizations intending to donate for free distribution or extend free medical, dental or any other services to the less privileged must coordinate with the Philippine Department of Social Welfare and Development, through the Philippine embassies and / or consulates abroad, for purposes of clearance, prior to actual departure.Donations must be covered by a Deed of Donation and Deed of Acceptance, approved by the Department of Finance.