CONDITIONALLY FREE IMPORTATION UNDER SECTION 105 OF TCCP (Tariff and Customs Code of the Philippines), as amended

Herein, are the list of importation into the Philippines that are entitled to avail the non-payment of import duties upon compliance with the conditions prescribed.

Basically, all articles imported into the Philippines whether subject to duty or not shall be entered through a customhouse (i.e. Bureau of Customs) at a port of entry, in accordance to section 1201 of the TCCP.

Further, all articles when imported from any foreign country into the Philippines, shall be subject to duty upon each importation, even though previously exported from the Philippines, except as otherwise specifically provided for in this code (i.e. the TCCP), pursuant to section 100 of the same code.

Hence, below are those of exceptions upon certain conditions.

1. Aquatic products
2. Equipment for salvage of vessels or aircraft
3. Cost of repairs upon vessels or aircraft
4. Articles for repair, processing or reconditioning
5. Trophies, prizes or those received as honorary distinction
6. Personal & household effects of returning residents (Balikbayan)
7. Personal, household effects & appliance of returning contract workers
8. Articles of travelers or tourists
9. Articles of foreign consultants and experts, their personnel and family
10. Articles of Overseas Filipinos
11. Articles for public entertainment, exhibition or other similar items
12. Cinematographic film already exported and imported only for making recording films
13. Articles of foreign representatives 
14. Articles for donation
15. Receptacles for export
16. Supplies for sea, saloon or air stores
17. Salvaged articles from vessels
18. Coffins or urns
19. Sample shipment
20. Animals and pants certified by BPI and NEDA
21. Books and/or publications
22. Returned shipments
23. Aircraft, parts and accessories
24. Machinery and accessories for mining and articles of Agro-industrial companies
25. Spare parts of vessel or aircraft of foreign registry
26. Repaired article
27. Trailer chassiss
28. Articles of diplomat
29. Importations of government agencies, instrumentalities and GOCC's

Provided, that any imported articles are sold, bartered, hired or used for purposes other than that they were firstly intended for, without prior payment of the duty, tax or other charges which would have been due and payable at the time of entry if the articles had been entered without the benefit of section 105, shall be subject to forfeiture and the importation shall constitute a fraudulent practice against customs revenue and hereby punishable under existing laws.

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[Manila, Philippines | Posted: December 2013]