How many balikbayan boxes can one sender send tax-free in a year?

CAO 01-2018 sets two separate caps per sender per calendar year: the duty/tax-free privilege may be availed up to 3 times (§4.1), and the total FCA value of all boxes must stay within ₱150,000 for the year (§4.2). They are counted independently and either can be reached first. As read on the Bureau of Customs master copy on Aug 30, 2026.

Is the ₱150,000 balikbayan-box limit per box or per year?

Per sender per calendar year, across all boxes — not per box. CAO 01-2018 §4.2 sets ₱150,000 as the total FCA value for every box a sender ships in the year combined. A single shipment whose contents exceed ₱150,000 is itself outside the exemption under §7. As read on the Bureau of Customs master copy on Aug 30, 2026.

Is the ₱10,000 de minimis the same as the ₱150,000 value cap?

No — they are separate figures. CMTA (RA 10863) §423 makes goods with an FCA value not exceeding ₱10,000 generally duty- and tax-exempt. Under CAO 01-2018, a shipment above ₱10,000 automatically counts as one availment (§4.1), while a de minimis shipment is not counted in the 3-availment tally (§3.1). The ₱10,000 de minimis is not the ₱150,000 annual value cap. As read on Aug 8, 2026 (§423) and Aug 30, 2026 (CAO).

Is there a customs charge even when the box is within the allowance?

Yes — separate from any duty, CAO 01-2018 §4.9 fixes a ₱125 customs processing charge per house bill of lading or air waybill (including ₱15 documentary stamps and ₱10 legal research fee), which the Commissioner may periodically review. Freight and door-to-door charges are set by the courier, not by customs. As read on the master copy on Aug 30, 2026.

Customs-figure tool · Information, not advice

How much of the tax-free allowance is left?

The balikbayan-box duty/tax-free privilege has two caps, both counted per sender across the whole calendar year: up to ₱150,000 in total FCA value for all boxes (CAO 01-2018 §4.2) and up to three availments (§4.1). Either can be reached first. Enter the shipments you have already sent this year and this totals them against both caps — keeping the ₱10,000 de minimis (CMTA §423) separate. It runs in your browser; nothing you type is sent or stored, and it never computes a duty.

Two customs caps, per sender, per calendar year

Value

₱150,000

Total FCA value of all boxes per sender per calendar year — not per box. CAO 01-2018 §4.2

Frequency

3×

The privilege may be availed up to three times a calendar year. It binds independently of the value cap — either can be reached first. CAO 01-2018 §4.1

A third, separate figure decides whether a shipment is counted: the ₱10,000 de minimis. A shipment above ₱10,000 is automatically one availment (§4.1); a shipment at or under ₱10,000 is de minimis and is not counted in the three-availment tally (§3.1). This ₱10,000 threshold is not the same thing as the ₱150,000 value cap. CMTA (RA 10863) §423

Boxes you have sent this calendar year

Add one row per consolidated shipment (one master bill of lading / air waybill), with that shipment's total declared FCA value. Nothing you type is sent or stored.

1 Declared FCA value ₱

2 Declared FCA value ₱

3 Declared FCA value ₱

The live tracker needs JavaScript. The two caps, the ₱10,000 de minimis rule and a worked example are on this page regardless.

When a shipment falls outside the exemption

CAO §7 names three independent triggers — any one is enough:

a single shipment whose contents exceed ₱150,000 FCA value
a sender already past ₱150,000 in FCA value for the calendar year
a sender already past 3 availments for the calendar year

For value above the allowance, §3.1 states, verbatim: Any amount in excess of the allowable non-dutiable and non-taxable value shall be subject to the applicable duties and taxes. The rate depends on the goods' tariff classification and 12% VAT on landed cost, which the sources do not publish as a single figure — so this tool states the rule only and does not compute a peso amount. Confirm any assessment with the Bureau of Customs.

Separate from duties, the one government-fixed line is a ₱125 customs processing charge per house bill of lading / air waybill (incl. ₱15 documentary stamps + ₱10 legal research fee), which the Commissioner may periodically review — CAO §4.9.

One availment is the boxes in a single consolidated shipment under one master bill of lading / air waybill, regardless of how many boxes it holds (CAO §4.6).

Sources — checked, dated

Bureau of Customs — CAO 01-2018, Amended Rules on Consolidated Shipment of Balikbayan Boxes — checked Aug 30, 2026
Bureau of Customs — CMTA (RA 10863) §423, Determination of the De Minimis Value — checked Aug 8, 2026

Sources checked Aug 8, 2026

A worked example

Say a sender ships three times in one calendar year. Here is how the two caps and the ₱10,000 de minimis rule apply, step by step:

March — LBC consolidated shipment ₱60,000 FCA — counts as 1 availment (§4.1)
June — one small padala box ₱8,000 FCA — de minimis (≤ ₱10,000), not counted in the availment tally (§3.1)
December — Christmas boxes ₱95,000 FCA — counts as 1 availment (§4.1)

Totalled: ₱163,000 in FCA value across the three shipments, and 2 availments (the ₱10,000 box is de minimis, so it is not counted). The value total is ₱13,000 over the ₱150,000 cap, while the availment count is still under 3 — so here the value cap binds first. Under §3.1, any amount in excess of the allowable non-dutiable and non-taxable value is subject to the applicable duties and taxes, which the Bureau of Customs assesses; this tool states that rule and does not compute a peso figure. These are arithmetic on the CAO §4.1/§4.2 caps and the CMTA §423 de minimis — sourced information, not advice.

Questions, answered

How many balikbayan boxes can one sender send tax-free in a year?: CAO 01-2018 sets two separate caps per sender per calendar year: the duty/tax-free privilege may be availed up to 3 times (§4.1), and the total FCA value of all boxes must stay within ₱150,000 for the year (§4.2). They are counted independently and either can be reached first. As read on the Bureau of Customs master copy on Aug 30, 2026.
Is the ₱150,000 balikbayan-box limit per box or per year?: Per sender per calendar year, across all boxes — not per box. CAO 01-2018 §4.2 sets ₱150,000 as the total FCA value for every box a sender ships in the year combined. A single shipment whose contents exceed ₱150,000 is itself outside the exemption under §7. As read on the Bureau of Customs master copy on Aug 30, 2026.
Is the ₱10,000 de minimis the same as the ₱150,000 value cap?: No — they are separate figures. CMTA (RA 10863) §423 makes goods with an FCA value not exceeding ₱10,000 generally duty- and tax-exempt. Under CAO 01-2018, a shipment above ₱10,000 automatically counts as one availment (§4.1), while a de minimis shipment is not counted in the 3-availment tally (§3.1). The ₱10,000 de minimis is not the ₱150,000 annual value cap. As read on Aug 8, 2026 (§423) and Aug 30, 2026 (CAO).
What happens if a balikbayan box goes over the ₱150,000 value?: CAO 01-2018 §7 places the shipment outside the duty- and tax-free exemption, and §3.1 states, verbatim, that "any amount in excess of the allowable non-dutiable and non-taxable value shall be subject to the applicable duties and taxes." The rate depends on the goods' tariff classification and 12% VAT on landed cost, which the Bureau of Customs assesses — this page states the rule and does not compute a peso figure. As read on the master copy on Aug 30, 2026.
Is there a customs charge even when the box is within the allowance?: Yes — separate from any duty, CAO 01-2018 §4.9 fixes a ₱125 customs processing charge per house bill of lading or air waybill (including ₱15 documentary stamps and ₱10 legal research fee), which the Commissioner may periodically review. Freight and door-to-door charges are set by the courier, not by customs. As read on the master copy on Aug 30, 2026.

Sourced & dated information — not financial or immigration advice. Our sources & ranking policy.

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