SECTION 800 of CMTA

CONDITIONALLY FREE IMPORTATIONS

Prepared by Archer Sagang

Free
Items / Goods Conditions Bond Extension Period Free Of
Period
- imported in such vessels attached thereto
a. Aquatic Products - they not been landed in a foreign territory, if so, it’s solely for transshipment
w/o having advance in condition
Not exceeding
b. Equipment for salvage of vessels/aircrafts - not available locally 100% SOP 6 months
6 months by Bureau
- excluding the value of goods made in foreign countries upon vessels/aircraft
registered or licensed in Philippines
c. Cost of Repairs - adequate facilities for such repairs are not afforded in the Philippines
- vessel/aircraft, while in regular course of trade, compelled by stress of
weather
Goods brought to PH for repair, processing &
d. 100% SOP 6 months
reconditioning
e. Medals, budges, cups, trophies/prizes - received as honorary distinction
- includes household appliances, jewelry, precious stones & other goods of
luxury listed in CI upon departure from PH
Personal Effects of Returning Residents D&T
- excludes luxury items, vehicles, watercrafts, aircrafts & animals purchases
f. abroad
- home appliances & other durables limited to 1 of every kind once in a given
Durables of Returning OFWs calendar year accompanying them in their return D&T
- FCA value shall not exceed P150,000
- shall contain personal & household effects only
g. Balikbayan Boxes - FCA value shall not exceed P150,000 D&T
- avail this privilege up to (3) times in a calendar year
Written
- goods are necessary & appropriate for the wear & use of such persons Not exceeding
Personal Goods & Effects of Travelers/Tourists commitment 3 months
according to the nature of the journey, their comfort & convenience 3 months by Bureau
of 100% SOP
h.
Personal & household effects & vehicles of Written
Not exceeding
Foreign Consultants & Experts hired by - includes their staffs, personnel & families commitment 3 months
3 months by Bureau
Government of 100% SOP
Professional Instruments, tools of trade,
occupation or employment, wearing apparel, -vehicles, vessels, aircrafts, machineries & other similar goods for use in
i. D&T
domestic animals, personal & household effects of manufacture shall be subject to D & T
Persons coming to Settle in PH
Goods for public entertainment/expositions,
- includes technical & scientific films when imported by technical & scientific
exhibition or competition for prizes, & devices for Not exceeding
j. institutions and not to be exhibit for profit 100% SOP 3 months
projecting pictures & parts and appurtenances 3 months by Bureau
- if films exhibit for profit, the proceeds shall be subject to confiscation
thereof
Not exceeding
Goods brought by foreign film producers 100% SOP 3 months 3 months by
Collector
k.
Photographic & Cinematographic films by resident
- principal actors & artists employed for production are Filipinos
Filipino citizens or by Phil. Registered Film
- upon affidavit by importer & identification (CI) of such films
Producers
Importations of Foreign embassies, legations & - those foreign countries accord like privileges to corresponding agencies of
agencies PH
- privilege shall be accorded under special agreements between PH &
l. Goods imported for personal & family use of
countries which they represent
members & attaches of foreign embassies,
- privilege granted only upon specific instructions of SOF pursuant to official
legations, consular offices
request of DFA on behalf of members of foreign embassies, consular offices
m. Imported Goods Donated - certified by DSWD or DepEd or DOH
 - includes kraft paper bags for locally manufactured cement for export
- includes corrugated boxes for bananas, mangoes, pineapples & other fresh
100% SOP
n. Containers, holders & other receptacles fruits for export
for reusable
- except containers made of paper, paperboard & textile fabrics which are
reusable
- include goods transferred from CBW , for use/consumption of
passengers/crew as sea/air store
o. Supplies necessary for voyage of vessels/aircraft
- goods purchased abroad for sale onboard as saloon stores / air stores
- surplus is dutiable
- recovered after a period of (2) years from date of filling a marine protest or
time when the vessel was wrecked/abandoned
p. Goods & salvage from vessels - includes parts of foreign vessel or its equipment, wrecked/abandoned in
Philippine waters
- goods & salvage recovered within (2) years are dutiable
- contains human remains, bones or ashes, used personal & household
q. Coffins / Urns effects of deceased person except vehicles
- FCA value shall not exceed P150,000
- unsaleable or no commercial value; not adopted for practical use
- sample of medicines shall marked “sample-sale punishable by law”
Samples - importations shall be previously authorized by SOF
- importation of samples of new medicine not available in PH
- samples not previously authorized or properly marked is dutiable
r.
- except those not readily & easily identifiable as in case of precious & semi-
precious stones, cut / uncut & jewelry set with precious/semi-precious stones
Commercial Samples - FCA value of single importation does not exceed P50,000 3 months
- if exceeds P50K, importer may select portion of samples not exceed P50K,
it may entered in bond or for consumption
- except race horses
- for scientific, experimental, propagation or breeding & other botanical,
zoological & nat’l defense purposes
- no live trees, shoots, plants, moss & bulbs, tubers & seeds for propagation
s. Animals and Plants purposes may be imported except by order of government
-free entry of animals for breeding purposes shall be restricted to animals of
recognized breed, duly registered & certified by BAI
- animals & plants are certified by NEDA as necessary for economic
development
Economic, technical, vocational, scientific, - certification by DepEd
t. philosophical, historical & cultural books & Such books are covered by Int’l Agreement on Importation of Educational
religious books Scientific & Cultural Materials (IAESCM)
- no drawback or bounty has been allowed; if drawback has been allowed, its
Phil. Goods previously exported from PH &
dutiable equal to the amount of drawback
returned without having advanced in value or
- includes instruments & implements, tools of trade, machinery & equipment,
improved in condition by any process of
used abroad by Filipino citizens in pursuit of their business, occupation or
u. manufacturing or other means
profession
Foreign goods previously imported when returned - solely for exhibition, testing & experimentation, for scientific or educational
after exported & loaned for use temporarily abroad purposes
Foreign containers previously imported - been used in packing exported Phil. goods & returned empty
- includes fuel & oil, whether crude or refined except when used for domestic
operations
Aircraft, equipment & machinery, spare parts
v. - other goods / supplies imported by & for the use of scheduled airlines
commissary & catering supplies, aviation gas
operating under congressional franchise
- such goods/supplies are not locally available
 - includes machineries, equipment, tools of production, plants to convert 5 years
st
mineral ores into saleable form, spare parts, supplies, materials, accessories, From 1
Importation by the new & old mines which resume date of
explosives, chemicals & transportation and communication facilities
operations actual
w. - certified by Secretary of DENR upon recommendation of Director of Mines & commercial
Geosciences Bureau operation
- to be used in their agricultural & industrial operation
Aircrafts imported by agro-industrial companies
- certified by Sectary of DA of Secretary of DTI
Spare parts of vessels/aircraft of foreign registry
x. - brought into PH exclusively as replacements or for emergency repair
engaged in foreign trade
- without having advance in value, & subsequently reimported in its original
Goods exported from PH for repair, processing, or
y. form & in the same state.
reconditioning
- the value added is dutiable
may extend from
z. Trailer Chassis - imported by shipping companies 100% SOP 1 year year to year by
commissioner
- include also any attache, civil, military or member staff assigned to a Phil.
diplomatic mission abroad who is returning from regular assignment abroad,
for reassignment to the home office, or who dies, resigns, or retired from
service
- motor car must be purchased prior to receipt by the mission of order of recall
Personal & household effects including (1) motor
aa. & must be registered in the name of the officer D&T
car by any officer/employee of DFA,
- exemption shall apply only to the value of motor car & aggregate value of
personal & household effects shall not exceed 30% of total amount received
by officer in salary & allowances during latest assignment abroad but not
exceed (4) years
- officer/employee must have served abroad for not less than (2) years