Philippines customs rules & duty-free allowances

Last reviewed July 2, 2026·Official source

Philippine customs enforces some of the world's strictest drug laws — possession can lead to life imprisonment. Always declare cash over PHP 50,000 or USD 10,000. Non-residents get a flat USD 800 duty-free goods allowance; anything above is taxed at 35%.

Duty-free allowances

Alcohol
1.0 L
1 liter of spirits (over 22% ABV) OR 2 liters of wine/beer. Must be 18+. Duty-free value up to PHP 10,000 (≈USD 175).
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
Declare any amount over PHP 50,000 (≈USD 875) or equivalent in foreign currency over USD 10,000. Use the Customs Baggage Declaration Form (BOC Form 117).
Goods duty-free
$800
Duty-free allowance for personal/gift items up to USD 800 (PHP 45,600). Above that, a flat 35% duty is applied on the excess value.

Prohibited — banned from import

  • Illegal drugs and narcotics (life imprisonment penalty)
  • Firearms, explosives, and ammunition (unless with special permit from PNP)
  • Child pornography materials
  • Subversive materials (e.g., materials against the government)
  • Endangered species and their parts (CITES-listed)
  • Lottery tickets and gambling paraphernalia

Restricted — allowed with a permit or declaration

  • Medications containing controlled substances (require PDEA permit)
  • Plants and plant products (require phytosanitary certificate)
  • Drones and radio equipment (require NTC permit)
  • Satellite phones (require NTC permit)
  • Cultural artifacts and antiques (require National Museum clearance)

Arriving: red vs green channel

All arriving passengers must fill out the Customs Baggage Declaration Form (BOC Form 117). If you have nothing to declare, proceed through the Green Channel; if you have goods above the allowance or prohibited/restricted items, use the Red Channel. Officers may still inspect Green Channel passengers.

Tax-free shopping & VAT refunds

Tourists can claim VAT refund (12%) on purchases over PHP 3,000 from accredited stores. Claim at the airport's VAT Refund counter before check-in. Present the original receipt, passport, and purchased goods.

Bringing medication

Personal medications for up to 3 months' supply are allowed with a valid prescription. Controlled substances (e.g., narcotics, psychotropics) require prior authorization from the Philippine Drug Enforcement Agency (PDEA). Some common Western meds like codeine-containing painkillers are restricted.

Food, plants & animal products

All food, plants, seeds, and animal products must be declared. Meat and poultry from countries with avian flu or foot-and-mouth disease are banned. Fresh fruits and vegetables require a phytosanitary certificate. Processed food in sealed commercial packaging is generally allowed.

Rules worth knowing

Strict Drug Laws

Philippines has extremely strict anti-drug laws. Possession of even small amounts of illegal drugs can lead to life imprisonment. Never carry anything for others.

Cash Declaration Threshold

You must declare any amount over PHP 50,000 in local currency or USD 10,000 (or equivalent) in foreign currency. Failure to declare can result in seizure and fines.

Duty-Free Allowance for Non-Residents

Non-residents get a flat USD 800 duty-free goods allowance. Residents get only USD 400. Anything above is taxed at a flat 35% duty rate.

VAT Refund for Tourists

Tourists can claim 12% VAT refund on purchases over PHP 3,000 from accredited stores. Claim at the airport before check-in. Not all stores participate.

Frequently asked questions

Yes, personal electronics like a laptop, camera, and smartphone are generally allowed duty-free as part of your personal effects, provided they are for your own use and not for resale. However, if the total value of all goods exceeds USD 800, the excess is taxed at 35%.
Yes, jewelry must be declared on the Customs Baggage Declaration Form. Personal jewelry of reasonable value is usually allowed duty-free, but expensive items may be subject to duty if they exceed your USD 800 allowance.
Yes, but you need a permit from the National Telecommunications Commission (NTC) for the drone's radio frequency. Additionally, you must register with the Civil Aviation Authority of the Philippines (CAAP) for drone flights. Without permits, the drone may be confiscated.
If you fail to declare cash or monetary instruments over USD 10,000 (or PHP 50,000), the amount can be seized and you may face fines or criminal charges. Always declare and fill out the proper form.
Yes, commercially packaged and sealed food items like dried mangoes, coffee, and chocolates are generally allowed. However, you must declare all food items. Fresh fruits, vegetables, and meat products are subject to strict biosecurity checks.
Perfume is considered part of your personal goods allowance. There is no specific liter limit, but the total value of all goods must not exceed USD 800 duty-free. Perfume containing alcohol may be subject to the alcohol allowance if it exceeds 1 liter.
Yes, but you need an import permit from the Bureau of Animal Industry (BAI), a valid rabies vaccination certificate, and a health certificate from your country of origin. Pets must be at least 3 months old and undergo a 10-day quarantine upon arrival.

Official source

Bureau of Customs (Philippines)

For guidance only. Customs allowances and prohibited-item lists change without notice — always confirm with Bureau of Customs (Philippines) before travelling.