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OFWs
BUREAU OF CUSTOMS PH·MONDAY, JANUARY 23, 2017
The Bureau of Customs has issued Customs Administrative Order (CAO) No. 06-2016,
which covers the provisions of Republic Act No. 10863 (or the Customs Modernization
and Tariff Act) on conditionally tax and/or duty–exempt importation of personal and
household effects of “Returning Residents" and Returning Overseas Filipino Workers
(OFWs).
The said CAO was published in the Official Gazette on 9 January and will take effect 15
days after its publication, or on 24 January.
Below is a summary of the guidelines provided in the said CAO:
D. Amount of Exemption:
Exemption from payment of duties and taxes on personal and household effects of
“Returning Residents” and Returning OFWs must not exceed the following values:
1. P350,000.00 for those who have stayed in a foreign country for at least ten (10) years
and have not availed of this privilege within ten (10) years prior to the Returning
Resident's or OFW's arrival;
2. P250,000.00 for those who have stayed in a foreign country for a period of at least
five (5) years but not more than ten (10) years and have not availed of this privilege
within five (5) years prior to the Returning Residents of OFW's arrival; or
3. P150,000.00 for those who have stayed in a foreign country for a period of less than
five (5) years and have not availed for this privilege within six (6) months prior to the
Returning Resident's or OFW's arrival.
In addition to the privilege stated above, Returning OFWs are allowed to bring in, tax
and duty-free, home appliances and other durables limited to one (1) of a kind, the total
amount of which shall NOT exceed P150,000.00. Any amount in excess shall be subject
to corresponding duties and taxes.