The following items may be imported into the Philippines without incurring customs duty:
• 400 cigarettes or 50 cigars or 250g of tobacco.
• 2l of alcoholic beverage of not more than 1l each.

Note: (a) Visitors carrying more than US$3,000 are to declare this at the Central Bank of the Philippines counter at customs. (b) Departing passengers cannot take out more than PHP1,000 out of the country.

Firearms, explosives, pornographic material, seditious or subversive material, narcotics and other internationally prohibited drugs (unless accompanied by a medical prescription), gambling articles and machines and misbranded and adulterated foodstuffs.