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6.

Personal and household effects


belonging to residents of the Philippines
returning from abroad, including
jewelry, precious stones and other
articles of luxury, which were previously
declared under oath by their owner
before their departure from the
Philippines. Personal and household
effects, wearing apparel, articles of
personal adornment(except luxury items)
toilet articles, instruments related to
ones profession and analogous personal
and household effects purchased abroad,
but excluding vehicles, watercrafts,
aircrafts and animals.
These included things personally
owned by a person like jewelry and
other luxury things declared by the
owner before he/she goes to another
country. It also includes clothes, things
used for beautification (like powder,
makeup, soaps, shampoos, and others)
and things used for the job of a person
bought on other countries. It does not
include vehicles and animals.
REQUIREMENTS
A. Certificate
of
Identification
issued by a Customs Offices that
the personal things will be
brought abroad.
B. Declaration of the owner that the
things bought abroad will be
used normally and personally.
The item should be used for more
than 6 months.
The items should be brought
personally or arrive in the
Philippines within sixty days
before or after the return of that
Person

Those items should be one of each kind


and not to be sell or rent in the
Philippines
The total value of the items should not
be more than P10,000
He/she has not acquired the same benefit
within one year.
Personal Effects items used personally
and includes things used in the house
Household Effects
Books
Libraries
Furniture
Carpets
Paintings
Wearing apparel(clothes)
Toilet articles
And others
Returning Residents A person who
lives in the Philippines then he/she goes
to abroad and stays there for some
amount of time but is planning to go
back in the Philippines after he/she
finished his/her purpose in abroad.
It also refers to Filipinos who
stayed on other country for at least 6
months.
7. Used home appliances, limited to one
of every kind brought by overseas
contract workers on their return once
in a year, in addition to the privileges
granted above.
Home appliances such as TV,
washing machine and others, one
every kind, brought on the return of
overseas workers to the Philippines.

REQUIREMENTS
1.
A. Certificate
of
Identification
issued by a Customs Offices that
the personal things will be
brought abroad.
B. Declaration of the owner that the
things bought abroad will be
used normally and personally.

It includes personal things like clothes


used in everyday life and things used
for personal purposes by a tourist or
foreigner
REQUIREMENTS
A.

Declaration by the owner that those


things are needed and allowed to be
use during their stay in the
Philippines for their convenience.

Those things must not be for sale,


trade or for hire.

The item should be used for more


than 6 months.
The items should be brought
personally or arrive in the
Philippines within sixty days
before or after the return of that
Person
Those items should be one of each kind
and not to be sell or rent in the
Philippines
The total value of the items should not
be more than P10,000
He/she has not acquired the same benefit
within one year.
2. Excess of the number of these
appliances shall pay its duties and
taxes
3. Passport issued by the Department of
Foreign Affairs and certified by the
Department
of
Labor
and
Employment/Philippines Overseas
Employment Agency(DOLE/POEA)
8. Wearing apparel, articles of personal
adornment, toilet articles, portable
tools and instruments, theatrical
costumes and similar effects brought
by travelers or tourist

C. Written commitment or payment


(if required by the Collector of
Customs) equal to 1 times the
taxes and other charges for the
exportation of those articles
within 3 months from the date
the tourist arrive in the
Philippines.
9. Personal and household effects and
vehicles
brought
by
foreign
consultants and experts hired by,
and/or rendering service to the
government, including their staff or
personnel and families
Personal things including vehicles of
foreigners hired or to work for the
government including their staff and
families.
REQUIREMENTS:
A. Affidavit by the owner that stating
1. They are experts to work for the
government together with their
staff together with the contract
with the government;

2.

That the personal things


they going to bring is needed and
appropriate fore their job in the
Philippines
3.
That those things are not
to be traded, sale or hire.

not also be for sale, trade


or hire.
4. Evidence that
a.

B.
Bond or written commitment if required
by the Collector of Customs for objects
with high values including vehicles with
a payment equal to 1 times the taxes
and other charge within 6 months before
the expiration of their contract in the
Philippines.

b.
c.

d.
10. Professional instruments and
implements, tools of trade or occupation,
wearing apparel, domestic animals, and
personal and household effects brought
by persons coming to settle in the
Philippines or overseas Filipinos and
their families.
Tools used for a job, clothes, animals
and personal things of a person that is
going to live in the Philippines or by
Filipinos working abroad and their
families
REQUIREMENTS:
A. Affidavit or declaration showing:
1. Name,
Address,
Profession or Job
2. The object he/she is going
to brought is appropriate
for his job.
3. That they belong to
him/her before he/she
leaves his/her country and
are brought to the
Philippines for personal
and family use. It must

e.

He/she is going
to live in the Philippines
That
those
articles came from his
former place.
His change of
address is true and
approved by immigration
paper
That
these
benefits has never been
previously granted to
him/her
No
vehicles,
vessels or aircrafts or
objects to be used for
manufacturing.

11. Articles used exclusively for public


entertainment and for display in
public expositions, or for exhibition
or competition for prizes, and
devices for projecting pictures and
parts and appurtenances thereof.
It includes things for the public display
and exhibitions or competitions for
prizes and objects for projecting
pictures and parts and accessories.
REQUIREMENTS:
A. Affidavit or declaration showing
the purpose of those objects, that
they are not for sale, trade or
hire. It must include information
of the objects, their values and
place where it will be displayed
or exhibited.

B. Certificate of Identification from


the Customs offices after the
items were examined and
evaluated.
C. Bond equal to 1 times the
duties and other charges to
guaranty its exportation due
within the 6 months of
acceptance of the import entry.
12. Articles for producing, making or
recording motion picture films in the
Philippines brought by foreign film
producers. Undeveloped or exposed
photographic/cinematographic films
brought by resident Filipino citizens/
Filipino producing companies where
the principal actors and artists are
Filipinos
It includes things to be used for the
creation of movie like cameras,
microphones, costumes and others.
Underdeveloped films brought by a
Filipino where the main artists are
also Filipinos
REQUIREMENTS:
A. For foreign film producers
1. Affidavit or declaration that these
objects are not for sale, trade or
hire and are going to be use only
for film making.
2. Certificate of Identification from
the Customs officer after the
examination and approval of
these objects
3. Bond equal to 1 and times the
duties, taxes and other charges to
guarantee the exportation within
6
months
of
acceptance.
Extension of period is also
allowed.

B. For Filipino Producers


1. Evidence showing that the owner
is a Filipino living in the
Philippines or the film producer
is registered in the Philippines.
2. Affidavit or declaration that the
undeveloped films are the same
film
brought
outside
the
Philippines
used
for
the
production of motion pictures
and the main artists are Filipinos.
3. Certificate of Identification from
the Customs officer after the
examination and approval of
these objects
13. Importations for the official use of
foreign embassies, legation, and
other
agencies
of
foreign
governments and articles imported
for the personal or family use of the
members and attaches of foreign
embassies,
legations,
consular
officers and other representatives of
foreign governments.
REQUIREMENTS:
A. For the official use of the foreign
embassy/ government:
1. That a country gives the same
privileges to the agencies of the
Philippines on that country.
2. Certification by the foreign
embassy/government that the
items having their official seal
contains these items are of
official use only of their office in
the Philippines.

B. Articles for the personal or


family use of the attaches,
members or representatives
1. The privilege is given to officials
under the agreement between the
Philippines and the country they
come from.
2. This privilege may be granted if
instructed by the Secretary of
Finance which will be issued by
the Department of Foreign
Affairs.
14. Donated articles for duly registered
relief organization for charitable
distribution
15. Containers, holders and other similar
receptacles of any material
16. Supply which are necessary for the
reasonable requirements of the
vessels or aircraft in her voyage or
flight outside the Philippines.
Articles transferred from a bonded
warehouse in any collection district
to any vessel or aircraft; or articles
purchased abroad.
17. Articles and salvage from vessels or
parts of foreign vessel or her
equipment wrecked or abandoned in
the Philippine waters or elsewhere.
18. Coffins or urns containing human
remains, bones or ashes used
personal and household effects (not
merchandise) of the deceased person.
19. (a) Samples of articles. (Sec. 105-q)
(b) models
(c) Medicine samples
(d) Commercial samples (except those
not readily and easily identifiable),
the value of any single importation
of which does not exceed
PHP10,000.00
20. (a) Animals for scientific,
experimental,
zoological
and
national defense purposes. (Sec. 105r)

(b)

Animals for propagation and


breeding purposes. (Sec 105-r)
21. (a) Philosophical,
historical,
economic,
scientific,
technical,
vocational books and cultural books
and or publication (Sec. 105-s)
(b) Bibles, missals, prayer books, Koran,
ahadith and other religious books of
similar
nature
and
extracts
therefrom, hymnal and hymns for
religious uses.(Sec. 105-s)
22. (a) Philippine articles previously
exported from the Philippines. (Sec.
105-t)
(b) Instruments and implements, tools of
trade, machinery and equipment used
abroad. (Sec. 105-t)
(c) Foreign articles previously imported
when returned after temporary used
abroad. (Sec.105-t)
(d) Foreign containers previously
imported and used for exports of
Philippine products. (Sec. 105-t)
23. Aircraft, equipment and machinery,
spare parts commissary and catering
supplies, aviation gas, fuel and oil,
whether crude or refined, and such
other articles or supplies imported by
and for the use of schedules airlines
operating
under
Congressional
franchise. (Sec. 105-u)
24. Machineries, equipment, tools for
production, plants to convert mineral
ores into saleable form, spare parts,
supplies, materials, accessories,
explosives,
chemicals,
and
transportation and communication
facilities imported by and for the use
of new and old mines which resume
operations. (Sec. 105-v)