Prohibited and Regulated Items in the Mail/Imported Goods with De Minimis Value Not Subject to Duties and Taxes

October 12, 2016 PHILPOST CIRCULAR NO. 77-16 SUBJECT : Prohibited and Regulated Items in the Mail/Imported Goods with De Minimis Value Not Subject to Duties and Taxes In view of the numerous queries concerning admissibility to international post of certain items hereunder is an updated list including the general provisions concerning the increase in De Minimis Value for imported Goods to ten thousand pesos (Php10,000.00) as contained in Customs Administrative Order (CAO) No. 02-2016, to wit: HTcADC "xxx xxx xxx Section 3. _________________________ 3.5. Prohibited Importation. The importation of the following goods are prohibited: (a) Written or printed goods in any form containing any matter advocating or inciting treason, rebellion, insurrection, sedition against the government of the Philippines, or forcible resistance to any law of the Philippines, or written or printed goods containing any threat to take the life of, or inflict bodily harm upon any person in the Philippines; (b) Goods, instruments, drugs and substances designed, intended or adapted for producing unlawful abortion, or any printed matter which advertises, describes or gives direct or indirect information where, how or by whom unlawful abortion is committed; (c) Written or printed goods, negatives or cinematographic films, photographs, engravings, lithographs, objects, paintings, drawings or other representation of an obscene or immoral character; (d) Any goods manufactured in whole or in part of gold, silver or other precious metals or alloys and the stamp, brand or mark does not indicate the actual fineness of quality of the metals or alloy; (e) Any adulterated or misbranded food or goods for human consumption or any adulterated or misbranded drug in violation of relevant laws and regulations; (f) Infringing goods as defined under the Intellectual Property Code and related laws; and (g) All other goods or parts thereof of which importation are explicitly prohibited by law or rules and regulations issued by the competent authority. 3.6. Regulated Importation Goods which are subject to regulation shall be imported only after securing the necessary goods declaration, clearances, licenses, and other requirements, prior to importation. In case of importation, submission of requirements after arrival of the goods but prior to release from customs custody shall be allowed but only in cases provided for by governing laws or regulations. 3.7. Restricted Importation Except when authorized by law or regulation, the importation of the following restricted goods are prohibited: (a) Dynamite, gunpowder, ammunitions and other explosives, firearms and weapons of war, or parts thereof; (b) Roullette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus or mechanical devices used in gambling or the distribution of money, cigars, cigarettes or other goods when such distribution is dependent on chance, including jackpot and pinball machines or similar contrivances, or parts thereof; (c) Lottery and sweepstakes tickets, except advertisements thereof and lists of drawings therein; (d) Marijuana, opium, poppies, coca leaves, heroin or other narcotics or synthetic drugs which are or may hereafter be declared habit forming by the President of the Philippines, or any compound, manufactured salt, derivative, or preparation thereof, except when imported by the government of the Philippines or any person duly authorized by the Dangerous Drugs Board, for medicinal purposes; aScITE (e) Opium pipes or parts thereof, of whatever material; and (f) Any other goods whose importation are restricted. The restriction to import the above stated goods shall include the restriction on their transit. Section 4. General Provisions on Imported Goods with De Minimis Value not Subject to Duties and Taxes. 4.1 The law sets the De Minimis Value at Php10,000.00 (Ten Thousand Pesos) FCA or FOB or below. The Secretary of Finance shall adjust the De Minimis Value as provided herein, every three (3) years after the effectivity of the CMTA to its present value using the Consumer Price Index, as published by the Philippine Statistics Office. 4.2. De Minimis importations shall be lodged and processed under a simplified system and with the use of information and communications technology (ICT) enabled system to allow advance clearance, and ensure proper customs monitoring and control, which captures and preserves pertinent data on De Minimis importations. 4.3. De Minimis importations shall, as far as practicable, be subject to a non-intrusive examination (e.g., x-ray or any other equivalent device) on a random basis based on existing selectivity scheme used by the Bureau. 4.4. The customs examiner, may, based on internationally accepted customs administration risk management principles, physically inspect the imported goods. 4.5. Treatment of De Minimis importation brought by passengers or sent thru Balikbayan boxes or as postal parcels shall be without prejudice to the application of Section 800 of the CMTA on Conditionally-free importations. 4.6. Importation of tobacco goods, wines, spirits within the De Minimis value shall be subject to the provisions of the National Internal Revenue Code (NIRC), as amended, on excise tax. DETACa 4.7. Goods forfeited for violations of this CAO shall be disposed of in accordance with Chapter 10, Title XI, of the CMTA. 5. Exclusions from Immediate Release. The following importations shall not be entitled to immediate release as De Minimis importations: 5.1. Importations declared as "without commercial value" or "of no commercial value" or with specific amount but qualified by the phrase "for customs purposes" or analogous phrases. Hence, the sender, importer, consignee, freight forwarder, or air express operator must declare the specific value of the goods supported by available invoice, receipt or equivalent document, if any, except for correspondences and documents classified under Category 1 of the WCO Guidelines for the Immediate Release of Consignments by Customs. HEITAD 5.2. Tobacco and liquor products carried by passengers in excess of the allowable limits but within the De Minimis value. 5.3. Goods subject to requirements or conditions imposed by the concerned regulatory agency, unless for personal use and within the limits allowed by regulations. Regulated importations with De Minimis value shall comply with the requirements of the concerned regulatory agencies. However, when the importation consists of regulated products for personal use and in limited quantity as determined by the implementing regulatory agencies, the same may be processed and released by the Bureau. 5.4. Prohibited and Restricted Importations. 5.5. Importations to be entered conditionally free, for warehousing, for transit, and/or admission to free zone. " All Area Directors are hereby directed to ensure that this circular is properly disseminated to the postal tellers/counter clerks and to the mailing public for their information and guidance. Support Service Managers shall monitor/inspect compliance hereof. Be guided accordingly. (SGD.) JOEL L. OTARRA Corporate Officer-in-Charge