Balikbayan Box
Balikbayan Box Tax Calculator
Sending a balikbayan box to family in the Philippines? Boxes with contents valued over ₱10,000 may be subject to customs duties and VAT. Estimate your potential taxes here — then check with your courier for the official assessment.
Estimate for guidance only — not an official BOC assessment or legal/tax advice. Actual duties depend on HS/AHTN classification and BOC valuation. Verify with the Bureau of Customs.
Balikbayan boxes and Philippine customs
A balikbayan box is a large shipping box used by overseas Filipinos (OFWs and balikbayans) to send gifts and goods home to family in the Philippines.
Under the Balikbayan Box Act (RA 10863 / CMTA), qualified balikbayans may be entitled to a duty-free personal shipment exemption, subject to limits and frequency rules administered by the BOC. Eligibility depends on your residency status and proof of OFW/balikbayan status.
If the box does not qualify for the balikbayan exemption, the general de minimis threshold of ₱10,000 applies under CAO No. 02-2025. Contents valued above ₱10,000 (CIF) are subject to applicable duty rates and 12% VAT.
The calculator above estimates taxes for a standard commercial shipment. For the official balikbayan exemption process, contact the Bureau of Customs directly.
Frequently asked questions
- Are balikbayan boxes taxed in the Philippines?
- Qualified OFWs and returning residents have a duty- and VAT-free privilege under the CMTA for personal-use balikbayan boxes, subject to Bureau of Customs limits and eligibility. Boxes that do not qualify use the ₱10,000 de minimis rule.
- How much can I send duty-free in a balikbayan box?
- Qualified senders may claim the CMTA balikbayan privilege up to a statutory value, a set number of times per calendar year. Confirm the current limit and your eligibility directly with the Bureau of Customs.
- What if my balikbayan box does not qualify for the exemption?
- Then the general ₱10,000 de minimis applies: contents with a goods value above ₱10,000 face customs duty on the CIF value plus 12% VAT.
- Who can send a tax-free balikbayan box?
- Qualified Filipinos abroad, including OFWs, non-resident Filipinos, and returning residents, sending personal-use goods to family, subject to Bureau of Customs documentation and eligibility rules.