QuestionsQuestions (CUSTOMS ADMINISTRATIVE ORDER NO. 01-2018)
It covers consolidated shipments of Balikbayan Boxes entered through any port of entry, sent by Qualified Filipinos While Abroad to their families or relatives in the Philippines. Balikbayan Boxes brought in through means other than consolidated shipments are covered by a different CAO.
They include Non-Resident Filipinos, OFWs, and Resident Filipinos who temporarily stay abroad as defined under the CAO.
A corrugated box or other container up to a maximum volume of 200,000 gross cubic centimeters, containing only personal and household effects not in commercial quantities and not intended for barter, sale, or hire.
Availment refers to whether a Balikbayan Box shipment is counted as first, second, or third within a calendar year for duty and tax exemption under the CMTA. De minimis importations are not included in counting availments, and a qualified person may send only to one ultimate consignee in one consolidated shipment. A shipment above Php10,000 de minimis is automatically considered as one availment.
Up to three (3) times per calendar year.
The total FCA value for all Balikbayan Boxes per sender in any calendar year shall not exceed Php150,000.
A shipment whose FCA value is above Php10,000 is automatically considered as one availment; de minimis importation (no duty or tax collected) is not included in the counting of availments.
No. Only Qualified Filipinos While Abroad are allowed. Sole proprietorships and juridical entities (e.g., cooperatives, corporations, partnerships) sending Balikbayan Boxes are not qualified.
Two or more shipments from two or more individual consignors/senders assembled and consolidated at one point abroad, shipped together under a single master ocean bill of lading or master air waybill by a consolidator to its deconsolidator in the Philippines.
A consolidator is a foreign-registered forwarding company (NVOCC) that procures transport and issues house bills/air waybills, then ships the goods under a master bill/air waybill to its deconsolidator. A deconsolidator is an agent in the country of importation that ungroup or deconsolidates shipments to facilitate distribution.
They must accomplish and submit an Information Sheet (packing list) and provide required documents proving citizenship/qualification, plus invoice/receipt if available. The sender submits these to the Consolidator, who transmits them to the Deconsolidator in a secured electronic format before arrival.
It must include: sender details (name, DOB, citizenship, passport details, addresses abroad and in the Philippines, contact number/email), relationship to consignee, consignee contact details, total value and number of boxes, itemized listing of goods per box, number of availments within the calendar year, and other essential information required by the Bureau.
For sea: 24 hours prior to arrival for 3-day shipping time, 48 hours prior to arrival for 7-day shipping time, and 10 days prior to arrival for shipments from America/Europe/Middle East/other places not covered by the first two categories. For air: 1 hour before arrival for Asia; 6 hours before arrival for other countries.
Within one year from effectivity, each Deconsolidator must establish its own Customs Facility and Warehouse (CFW) equipped with CCTVs and baggage x-ray machines for examination, or use alternative arrangements (port operator/third party x-ray facility) subject to Bureau control and supervision, with only trained BOC personnel operating the machines.
Non-compliant individual boxes are segregated and proceeded against accordingly, while compliant boxes are released immediately.
Examples include: FCA value exceeding Php150,000; exceeding total availments/privilege limits; having availed the privilege three times; goods in commercial quantity (unless de minimis); regulated goods in commercial quantity; donations; containers mixed with other goods types; and failure of the sender to comply with obligations under Section 5.1.2.
Php125.00 per house bill of lading/house air waybill, inclusive of customs documentary stamps (Php15.00) and legal research fee (Php10.00).
The Bureau must send Notice to File Entry or Claim within 15 days from receipt of the notice, to identify individual consignees and their addresses, and the Deconsolidator/participants must follow rules on individual release and goods declaration within the required period prescribed by CMO.
First offense: Php100,000; second offense: Php200,000; third offense: Php300,000 and cancellation of registration as Deconsolidator/Freight Forwarder acting as Deconsolidator. Sanctions are on a per HBL or HAWB basis (as applicable in the CAO provisions cited).