Hilasgue,Ma Ju Elaiza B.
3-B
CMTA Super section 800
Last august 2015, Senator
Ralph Recto sponsored Senate
Bill 2913 popularly known as
Balikbayan Box Law or BBL. This
was adopted and incorporated
into the Customs Modernization
and Tariff ACT(CMTA) otherwise
known as RA 10863 and now is
a law after Former President
BenignoAquino signed it last
May 2016.
Under the CMTA, the BBL
became part of what is known
as SUPER SECTION 800.
The Section 800 is all about
conditional free and duty free
importation. This was dubbed as
SUPER because this is the
most demanded and most
useful to millions of Filipinos
working and residing abroad.
The CMTA introduces
modifications to Section 105 of
the TCCP, as amended, on
conditionally-free importations
(now named conditionally-free
and duty-free importations
under Section 800).
One of the more well-known
privileges recognized under
Section 800 is the duty and tax-
free importation of personal and
household effects by returning
residents which has been
defined as nationals who have
stayed in a foreign country for a
period of at least six months.
The conditions for exemption,
under Par. F of section 800,
(aside from the requirements
that the same should neither be
of commercial quantity nor
intended for barter, sale or hire)
are as follows:
1. For those who have stayed in a
foreign country for a period of
at least 10 years, the Free on
Board (FoB) or Free Carrier
Arrangement (FCA) value shall
not exceed P350,000 and that
the privilege is not availed of
within 10 years prior to the
returning residents arrival.
2. If the stay is at least five years,
the FCA or FOB value shall not
exceed P250,000 and that the
privilege is not availed of within
five years prior to the returning
residents arrival.
3. If the stay is less than five
years, the FCA or FoB value
shall not exceed P150,000 and
that the privilege is not availed
of within six months prior to the
returning residents arrival.
In addition to the above,
returning Overseas Filipino
Workers (OFWs) shall have the
privilege to bring in tax and
duty free home appliances and
other durables (limited to one of
every kind) once in a given
calendar year accompanying
them on their return or arriving
within a reasonable time (not
exceeding 60 days after every
returning OFWs return).
Moreover, Paragraph G provides
that Residents of the
Philippines, OFWs or other
Filipinos, while residing abroad
or upon their return to the
Philippines, are also allowed to
bring in or send to their families
or relatives in the Philippines
balikbayan boxes (containing
personal and household effects
only) duty and tax-free,
provided that the FCA value
shall not exceed P150,000 and
the items are not in commercial
quantities or intended for
barter, sale or for hire. This can
be availed up to three times in a
calendar year.
To avail themselves of this
privilege, qualified Filipinos
must submit: a photocopy of
the page of their Philippine
passport with personal
information, picture and
signature, or a photocopy of
their foreign passport with
personal information, picture
and signature, plus a copy of
proof of their dual citizenship.
The qualified Filipino must also
submit an invoice, receipt or
equivalent document covering
the goods in the balikbayan
box. The sender must sign and
submit as well the information
Hilasgue,Ma Ju Elaiza B. 3-B

sheet to be issued by the shipper/sender,dat

agency, with the document e of birth,
serving as the packing list. citizenship,passpor
Defined as qualified Filipinos tdetails,address
abroad are holders of valid abroad and in
passports issued by the Philippines,contact
Department of Foreign Affairs number and email-
and certified by the Department address, if any;
of Labor and Employment or the ii. Relationship of the
Philippine Overseas shipper to the
Employment Administration for consignee;
overseas employment purposes. iii. Contact number,
Also included are nonresident postal and email
Filipinos who have established address of the
permanent residency abroad consignee;
but retained their Filipino iv. Total value of
citizenship, and resident Filipino contents and
citizens who temporarily stay number of
abroad and hold a student visa, Balikbayan Boxes;
investors visa, tourist visa and v. Packing list
similar visas. information which
CAO NO. 5-2016 provides for shall contain an
itemized listing of
the obligations of parties.
all goods and their
Section 5 enumerated the
respective
obligation of the Filipino sender
quantities and
such as:
1. Ensure that only personal description;
vi. Number of
effects and household
availments within
goods are sent through
the calendar
consolidated shipment of
year;and
Balikbayan Boxes.
vii. Other essential
2. Accomplish,sign, and
information as may
submit the Information
be required by the
Sheet which shall serve
bureau
as the packing list in a
format to be designed by
the Bureau and attached
CAO No. 5-2016 is the IRR of
as an annex to the CMO
Section 800 and other related
to be issued by the
provisions of CMTA in so far as
commissioner for the
the consolidated shipment of
effective implementation
Balikbayan Boxes is concerned.
of this CAO and shall
contain the ff basic
This was fully implemented last
information:
December 25,2016.
i. Complete name of
the