Duty-Free Shopping

1. WHAT ARE DUTY FREE STORES?

Duty Free Stores are retail establishments licensed by the government to sell duty and tax free merchandise for the convenience of travelers.

2. WHERE ARE THESE STORES LOCATED?

The following are the existing stores:
(a) International airport outlets located at (1) NAIA Terminals 1, 2, and 3; (2) Kalibo; (3) Davao; (4) Laoag; (5) Cebu-Mactan; (6) Iloilo; (7) Laguindingan-Misamis Oriental; and (8) Clark-Pampanga
(b) Off-airport stores located at (1) Fiestamall- Parañaque City; (2) Manila Ocean Park; (3) Resorts World Manila; (4) Embarcadero de Legazpi; (5) Puerto Princesa City, Palawan; and (6) Waterfront Hotel-Lahug, Cebu.

3. WHAT ARE SPECIAL ECONOMIC ZONES?

Special Economic Zones are selected areas of the country with highly developed or which have the potential to be developed into agri-industrial, industrial, tourist, recreational, commercial, banking, investment and financial centers whose metes and bounds are fixed/delimited by Presidential
Proclamations.
Duty and tax-free flow of goods are allowed provided such goods are consumed therein. Once these goods are brought out of such zones, they become dutiable and taxable.

4. WHO ARE ENTITLED TO DUTY FREE SHOPPING PRIVILEGES?

The following are entitled to duty free shopping at duty free stores:
(a) Incoming passengers (from a foreign country) who are Regular Filipino Travelers
(b) Incoming passengers (from a foreign country) who are Foreign Individual Travelers
(c) Incoming Balikbayan and Overseas Filipino Workers
(d) Departing passengers with confirmed bookings destined to foreign countries
(e) Diplomatic personnel and personnel of other governments and offices of international organizations, institutions, associations and agencies entitled to tax and/or duty exemptions pursuant to Philippine law or agreement to which the government of the Republic of the Philippines is a signatory

5. WHAT IS THE EXTENT OF THE DUTY FREE SHOPPING PRIVILEGES?

The extent varies as follows:
(a) Regular Filipino Travelers and Foreign Individual Travelers are entitled to a tax-exempt maximum purchase of USD 1,000. Purchase must be made within 48 hours upon arrival. The purchase of electronics and appliances shall be subject to customs duties and taxes.
(b) Balikbayan and OFWs are entitled to a tax-exempt maximum purchase of USD 2,500 inclusive of the purchase of electronics and appliances limited to 1 unit per product category. They are entitled also to an additional tax-exempt purchase of USD 2,000 for Kabuhayan/Livelihood tools and equipment. Purchase must be made within 15 days upon arrival or 30 days upon arrival during Christmas Season (December 15 to January 15).
All arriving international passengers, except minors, may buy a maximum of 2 units of cigarettes, liquor and wine. This shopping privilege can be availed of only once from arrival date.
(c) Departing passengers with confirmed bookings are entitled to tax and duty exempt purchase. Purchase must be made on the day of departure.
(d) Diplomatic personnel and personnel of other governments and offices of international organizations, institutions, associations and agencies are entitled to tax and duty exempt purchase as endorsed by the Department of Foreign Affairs. Purchase must be made based on the Purchase Authorization/Order.

6. WHAT ARE THE CONDITIONS ATTACHED TO DUTY FREE SHOPPING?

The duty free shopping shall be subject to the following conditions:
1. Purchases shall be made only in the acceptable tenders and foreign currencies, as follows:
(A) CASH (US Dollar, Japanese Yen, Canadian Dollar, Bahrain Dinar, Hong Kong Dollar, Euro, Philippine
Peso, Australian Dollar, Swiss Franc, Singapore Dollar, British Pound, Saudi Riyal, Thai Baht, Brunei
Dollar, South Korean Won, Chinese Yuan)
(B) INTERNATIONAL MAJOR CREDIT CARDS (Visa, MasterCard, Diners, AMEXCO, JCB, China Union
Pay)
(C) DFP GIFT CERTIFICATE
(D) DEBIT CARDS (Megalink, Bancnet, BPI)
(E) STORE COUPONS
2. Purchases shall be made within the prescribed period for shopping.
3. The privilege is non-transferrable. Purchases shall be made personally by the passenger himself
4. The duty free shopping privilege may be availed once a year only. If the Balikbayan arrives again within the calendar year, he/she will be considered a regular traveler for shopping purposes.
5. Purchases of minors are limited to consumable items only. They are not allowed to purchase liquors, wines, cigarettes, electronics, and home appliances.
6. Tourists may purchase electronics and home appliances, but the purchases shall be subject to payment of duties and taxes.

(Source: Duty Free Philippines Citizen’s Charter; http://dutyfree.gov.ph/; Republic Act 7916)