No More Tax On Balikbayan Boxes Under President Duterte Starting December 25
The Duterte administration has come up with the rules
exempting balikbayan boxes from taxes to be effective on Christmas Day, the
Bureau of Customs (BOC) said.
The implementing rules and regulations (IRR) concerning the
consolidated balikbayan boxes will take effect on December 25 after the BOC and
the Department of Finance (DOF) signed Customs Administrative Order (CAO)
05-2016.
CAO 05-2016 serves as the IRR on Section 800 (g) of the
Customs and Modernization and Tariff Act (CMTA), and covers the sending of
balikbayan boxes by Qualified Filipinos While Abroad (QFWA) to their families
and relatives.
“Balikabayan boxes brought in through means other than
consolidated shipments shall be covered by a different CAO,” BOC said.
Furthermore, this CAO states that only qualified Filipinos
abroad may avail of duty and tax free privileges on balikbayan boxes containing
personal effects and households goods.
Under the Act,
qualified Filipinos abroad are the following:
(1) holders of valid passports issued by the Department of
Foreign Affairs (DFA) and certified by Department of Labor and Employment
(DOLE) or Philippine Overseas Employment Administration (POEA) for overseas
employment purposes regardless of profession;
(2) non-resident Filipinos who have established permanent
residency abroad but retained their Filipino citizenship; and,
(3) resident Filipino citizens who temporarily stay abroad
(may include holders of student visa, investors’ visa, tourist visa, and
similar visas which allow them to establish temporary stay abroad).
To be granted this
privilege, the following requirements must be met:
(1) A QFWA shall submit the following supporting documents:
a. Photocopy of a page of his/her Philippine passport with personal
information, picture and signature, or photocopy of his/her foreign passport
with personal information, picture and signature plus proof of copy of dual
citizenship; and, b. Invoice, receipt or equivalent document covering the goods
in the balikbayan box, if any.
(2) A QFWA shall accomplish, sign and submit the Information
Sheet, which will be issued by BOC and will serve as the packing list.
(3) The international forwarder/consolidator shall submit
these Information Sheets and supporting documents in a secured electronic
format to local (Philippine) forwarder/deconsolidator.
(4) The local forwarder/deconsolidator shall transmit to the
Bureau the Information Sheet and supporting documents in a secured electronic
format before the arrival of the balikbayan boxes to the Philippines and within
the period prescribed:
For consolidated
shipments by sea:
a. For shipments that will take 3-day shipping time: 24
hours prior to arrival
b. For shipments that will take 7-day shipping time: 48
hours prior to arrival
c. For shipments coming from America, Europe, Middle East,
and other parts of the world that does not fall under the above shipping time:
10 days prior to arrival.
For consolidate
shipments carried by aircraft:
a. For those coming from Asia – 1 hour prior to arrival
b. For those coming from other countries – 6 hours prior to
arrival
(5) A QFWA shall also certify that only personal effects and
household goods, which shall not be in commercial quantities, are sent through
balikbayan boxes.
Moreover, Commissioner Nicanor Faeldon called on all
international and local forwarders, foreign consolidators and local
deconsolidators to strictly follow these guidelines, to enable customs to
expedite clearance procedures, and for them to ensure that all balikbayan boxes
are delivered to their receiver with utmost care.
“We value the importance of each balikbayan box. They
symbolize the hardship of our overseas Filipino workers, and the love of
Filipinos abroad for their families here in the country,” he said.
Faeldon has earlier reminded all port officials and
personnel to follow the Bureau’s “no opening of balikbayan boxes” policy, and
to expedite release and handling of the boxes.
In addition, BOC said the CAO shall be effective 15 days
after its publication in a newspaper of general circulation. The CAO has been
published in Manila Times today, December 10, and shall be effective on
Christmas Day, December 25.
Source: Sunstar Manila
No More Tax On Balikbayan Boxes Under President Duterte Starting December 25
Reviewed by Yen
on
December 10, 2016
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