The Philippines


Telephone: 0808 1000 988
Overseas Telephone: +44 1242 536796

Wherever in The Philippines you are planning to move to, whether it’s Boracay, Davao or Manila, GB Liners are here to help.

living in the philippines

Moving and living overseas can be a daunting proposition but with our experienced International Team here to assist, we are on hand to provide all the help and assistance you need for moving to The Philippines. GB Liners have been moving customers overseas for over 60 years and in that time have accrued a wealth of knowledge and contacts that can aid and advise you on every aspect of your relocation to The Philippines. Guidance for living in The Philippines can be obtained from the link below however if you have any queries about life in The Philippines, please do not hesitate to contact our International Team who will share their vast knowledge or put you in touch with one of our many international partners who can!


The documents required for the duty relief when moving goods to the Philippines vary considerably depending on your status.

Returning residents

The privilege for the exemption of the duties and taxes for Returning residents/Returning Overseas Filipino Worker (OFW) as stated below: Documents required are as follows.

  • Affidavit of End-Use/Ownership.
  • Authorization Letter.
  • Original Passport.
  • Contract of Employment.
  • Cert. of Employment.
  • TIN Number.
  • Sea Waybill (Express Release Bill of Lading (BL)) / Air Waybill (AWB).
  • Packing list – Original.   
  • Duty and Tax Free Exemption Endorsement (TEI).                                                                                                      

The personal effects and household goods must accompany the returning residents/returning OFW’s upon their return from abroad or arriving within a reasonable time, which shall not exceed sixty (60) days after the owner’s return. For those who have stayed abroad for a period of at least five (5) years but not more than ten (10) years and have not availed of this privilege within (5) years prior to the Returning Residents/OFW’s arrival the allowed amount covered is PhP 250,000.00. In addition to the privilege stated above, Returning OFW’s are allowed to bring in tax and duty-free, home appliances and other durables limited to one (1) of a kind.

Any amount in excess shall be subject for corresponding duties and taxes.

  • Duty and Tax Free Exemption Indorsement (TEI) must be filed at Revenue Office of the Department of Finance (DOF) A returning resident is one who is a holder of a Philippine passport and has been away from the country for work.
  • Tax exemption for the shipment is secured from the Department of Finance upon presentation of original passport and copies of shipping documents Shipment must arrive in the Philippines within 60 days from shipper’s arrival.

Non-residents with a 9(g), 9(d), 47(a)2, 13G or 13A visa

The different visa status for non-residents:

  • 9(g) – pre-arranged employee
  • 9(d) – treaty traders
  • 47(a) 2 – investors visa
  • 3G/13A – Permanent resident

Documents required are:

  • Original passport with a stamped 9(g), 9(d), 47(a)2 13G or 13A visa.
  • Dated Sea Waybill (Express Release BL) /Air Waybill (AWB).
  • Packing list. – Original w/values.

Under this category all household goods and personal effects are dutiable.

Officials/Employees of Regional Offices orholders of an Executive Order no.226 (EO226

  • Original passport with a stamped EO 226 visa.
  • Dated Sea Waybill (Express Release Bill of Lading (BL)) /Air Waybill (AWB).
  • Packing list. – original.
  • Company registration with Securities & Exchange Commission (SEC) (copy).
    Official list of expatriates & latest inward remittance.

Shippers with EO226 visa are entitled to tax exemption for their shipment secured from the Department of Finance (DOF) upon presentation of original passport with the stamped visa plus copies of the shipping documents. Shipment must arrive within 90 days from shipper’s latest arrival.


This is clearly not the most straightforward of customs processes so for further details on inherited goods, diplomatic status, motor vehicles, pets and other exceptional items, please do not hesitate to e-mail us at

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