Household goods to the Philippines: free if you settle there, but customs decides, and the balikbayan box is not for you
If you settle in the Philippines, you can bring your used household goods in free of duties under section 800(i) of the customs law. The law sets no value limit, but customs decides and wants proof that you are really settling. With an SRRV, household goods up to US$ 7,000 are free once. Whatever is not exempt pays import duty and 12% VAT. The balikbayan box is for Filipinos only.
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If you settle in the Philippines, you can bring your used household goods free of import duties and taxes. That is in section 800(i) of the customs law, the Customs Modernization and Tariff Act (CMTA). The law sets no value limit. But customs, the Bureau of Customs, decides, and wants proof that you are really settling. If you hold an SRRV, the retirement visa of the Philippine Retirement Authority (PRA), household goods up to US$ 7,000 are free once. Whatever is not exempt pays import duty and 12% VAT.
Who may bring in what free of duty?
| Situation | What applies | Limit or term |
|---|---|---|
| You settle in the Philippines (CMTA 800(i)) | professional items, tools, clothing, pets and household goods free, if customs is satisfied that you are settling | no value limit; with you or "within a reasonable time" |
| You hold an SRRV | household goods and personal effects free of duties and taxes, once | up to US$ 7,000 (about € 6,240); according to a PRA presentation within 90 days of the SRRV being issued |
| A returning Filipino (CMTA 800(f)) | only for Filipinos who were away for at least 6 months | ₱ 150,000 to ₱ 350,000, by how long they were away; within 60 days |
| Balikbayan box (CMTA 800(g)) | only for Philippine citizens | 3 times per calendar year, together at most ₱ 150,000 |
| A traveller with few goods | no duties and taxes | goods up to ₱ 10,000 (about € 140) |
| Always excluded | vehicles, boats, aircraft and machinery |
How does the exemption for people settling work?
The law names the goods of "persons coming to settle in the Philippines". It covers your clothing, your tools, the things for your profession, your pets and your household goods. They must come with you or follow within a reasonable time. They are for your own use, not for sale, and fit your profession and your way of life.
The law says customs "may" exempt the goods: it can, it does not have to. To get that, you show convincingly that you are really settling, and that the goods come from your former home.
Exactly what proof customs asks for is not on the Bureau of Customs pages. A residence visa, such as an SRRV or a 13(a) through a Filipino partner, is the obvious candidate, but it is not confirmed. If you arrive as a tourist, you do not have that proof yet. Ask customs before the container leaves what they want to see from you, and ask for the answer in writing.
How does the SRRV exemption work?
The PRA lists among the benefits of the SRRV: exemption from customs duties and taxes for one import of household goods and personal effects, up to US$ 7,000. According to a PRA presentation from around 2020, you must use it within 90 days of the SRRV being issued. The PRA's own website does not mention that period. So check it with the PRA.
Mind the order. You apply for the SRRV in the Philippines, and you must be there for the whole application. Processing takes 30 to 45 working days once everything is complete. So time the container so that it arrives once the SRRV is issued, and within those 90 days.
Why is the balikbayan box not for you?
A balikbayan box is a box of personal effects and gifts that Filipinos send from abroad to family or bring themselves. The law names "Residents of the Philippines, OFWs or other Filipinos". The Bureau of Customs writes: "All Filipino Citizens". So a Dutch national cannot count on it. A Filipino partner can: three times per calendar year, together at most ₱ 150,000 (about € 2,100).
The scheme for returning Filipinos (CMTA 800(f)) is also only for Filipinos. Someone who was away for at least ten years may bring in goods up to ₱ 350,000 (about € 5,000) free.
What do you pay without an exemption?
If something does not fall under an exemption, you pay import duty and VAT. The import duty differs per type of goods. The VAT on imports is 12%, on the customs value plus the import duty, excise and other charges. You pay before customs releases the goods.
Declare everything. Anyone who fails to declare dutiable goods pays the duties and taxes plus a surcharge of 30% on the total landed cost of the goods.
What else do you watch for?
A car never falls under a household goods exemption, and a used car may not even enter the country. Read car and driving licence in the Philippines. Pets are included in the exemption for people settling, but they need their own import permit; see pets to the Philippines. If you bring medicines, first read what may cross the border.
Make a list of everything going into the container, with an estimated value. You need it for customs, and for insuring the shipment.
In Vertrekklaar this is phase 4 of 5 of the journey, step 4.2: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to the Philippines or go straight to step 4.2 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Customs Modernization and Tariff Act (RA 10863), section 800 — the exemptions for people settling, for returning Filipinos and for balikbayan boxes — lawphil.net
- Bureau of Customs — guidelines for arriving travelers, with the ₱ 10,000 limit, the balikbayan box and the 30% surcharge — customs.gov.ph
- Philippine Retirement Authority — the SRRV, with the one-time exemption for household goods up to US$ 7,000 — pra.gov.ph
- Philippine Retirement Authority — presentation on tieza.gov.ph, with the 90-day period after the SRRV is issued — tieza.gov.ph
- Philippine Retirement Authority — the SRRV programme (August 2025), applying in the Philippines with 30 to 45 working days processing — pra.gov.ph
- TRAIN Law (RA 10963), section 107 — 12% VAT on imports — lawphil.net
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