SIXTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Third Regular Session 
) 
) 
) 
SENATE 
S. B. No. 2927 
,j"'lmtr 
1011,; ... f I~. jm't.,~ 
'15 SEP -2 P2 :HS 
Introduced by Senator Aquilino "Koko" Pimentel III 
AN ACT 
INSTITUTING THE EXPANDED BALIKBA YAN PROGRAM, 
AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 6768, AS 
AMENDED BY REPUBLIC ACT NO. 9174, AND FOR OTHER 
PURPOSES 
EXPLANATORY NOTE 
Article If, Section 18 of the 1987 Constitution provides that "The 
State affirms labor as a primary social economicforce. 1t shall protect the 
rights of workers and promote their welfare." 
In 2014, approximately 1.832 million Overseas Filipino Workers 
(OFWs) were deployed abroadl . During the same period, personal 
remittances from OFWs accounted for 8.5 percent of country's gross 
domestic product (GOP) in 20142• We cannot thus take for granted the 
crucial role played by our OFWs in helping sustain the continuous 
development of our economy through the foreign currencies remitted to 
their families back home. 
On its part, the State must make certain that our prevailing legislation 
would help augment not only the lives of our OFWs, but also of their 
families who were left behind. 
I Philippine Overseas Employment Administration (POEA) 2014 Overseas Employment 
Statisties. 
2 The Manila Times. Retrieved from: 
http://www.manilatimes.netlofw-remittances-hit-new-high/163522/. August 24, 20 J 5. 


Relatives and loved-ones of OFWs in the Philippines receive 
400,000 balikbayan boxes every month on the average3• For OFWs, the 
balikbayan box is an enduring testament of their sacrifice and hard work 
abroad in order to secure a better future for their families back home. It 
represents the love and care of OFWs for their families, who have to 
bear months or even years of separation from each other. 
This legislation seeks to mandate the "NO OPENING OF BOX" 
Policy of balikbayan boxes by thc Bureau of Customs (BoC) personnel and 
to exempt from taxes and duties one (1) balikbayan box per month, 
regardless of the total dutiable value of its contents. In recognition of the 
significant contribution of our OFWs to our national economy, this 
legislation is but a small measure of assistance in view of the tireless 
efforts of our OFWs, who work selflessly abroad and endure long 
separation and loneliness from their loved ones. 
Thus, the immediate passage of this bill is thus earnestly sought. 
~~\'~-Av 
AQ6ii\NO '\'KOKO" PIMENTEL III 
3 GMA News Network News. Retrieved From: 
http://www.gmanctwork.com/ncws/story/533558/news/pinoyabroadlboc-bal ikbayan-
boxes-being-used-for-technical-smuggling. Retrieved on: August 24, 2015. 


SIXTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
Third Regular Session 
SENATE 
) 
) 
) 
S. B. No. 2927 
Introduced by Senator Aquilino "Koko" Pimentel III 
~l"mdr 
(1lI1f.;, ,,/ "1< :i'm.I"" 
1 
AN ACT 
2 
INSTITUTING THE EXPANDED BALIKBA YAN PROGRAM, 
3 
AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 6768, AS 
4 
AMENDED BY REPUBLIC ACT NO. 9174, AND FOR OTHER 
5 
PURPOSES 
Be it enacted by the Senate and the House of Representatives of the 
Philippines in Congress Assembled: 
6 
Section 1. Section 2, sub-section (b) of Republic Act No. 6768 
7 
(R.A. 6768), As Amended, is hercby amended to read as follows: 
8 
"(b) THE 
TERM 
"FAMILY" 
SHALL 
INCLUDE 
THE 
9 
FOLLOWING: 
10 
11 
12 
13 
14 
15 
16 
17 
18 
(b-I) The spouse and children of the balikbayan who are not 
balikbayans in their own right traveling with the latter to the 
Philippines; 
(b-2) THE PARENTS, GRANDPARENTS, BROTHERS OR 
SISTERS (WHETHER BY WHOLE OR HALF-BLOOD) OF 
THE BALIKBAYAN; AND 
(b-3) THE RELATIVES 
OF 
THE 
BALlKBAYAN 
BY 
CONSANGUINITY IN THE COLLATERAL LINE WITHIN 
THE FOURTH (4TH) DEGREE OF RELATIONSHIP." 
1 


1 
Section 2. A new sub-section under Section 2 is hereby inserted to 
2 
read as follows: 
3 
"SECTION 2. Defintion of Terms. - For purposes of this Act: 
4 
(a) 
xxx; 
5 
(b) 
xxx; 
6 
(c) 
xxx; AND 
7 
(d) 
THE TERM "BALlKBAYAN BOX" SHALL MEAN THE 
8 
RECEPTACLE OF OF PERSONAL AND/OR HOUSEHOLD 
9 
EFFECTS, INCLUDING LIVELIHOOD TOOLS, IN NON-
10 
COMMERCIAL QUANTITY WHICH ARE SENT BY 
11 
BALIKBAYANS TO THEIR FAMILY AS DEFINED IN 
12 
THIS ACT." 
13 
Section 3. A new sub-section under Section 3 is hereby inserted to 
14 
read as follows: 
15 
"SECTION 3. Benefits and Privileges of the Balikbayan. - The 
16 
balikbayan and his family shall be entitled to the following: 
17 
XXX 
18 
(H) ONE (1) BALlKBA YAN BOX MEASURING 24 INCHES BY 24 
19 
INCHES BY 30 INCHES (24X24X30), SENT EACH MONTH BY 
20 
A BALlKBAYAN TO HIS OR HER FAMILY SHALL BE 
21 
EXEMPTED FROM ALL DUTIES AND TAXES IMPOSED 
22 
UNDER THE NATIONAL INTERNAL REVENUE CODE OF 
23 
1997 (NIRC), AS AMENDED, AND THE TARIFF AND 
24 
CUSTOMS 
CODE 
OF 
THE 
PHILIPPINES 
(TCCP), 
AS 
25 
AMENDED. 
26 
UPON 
ENTRY 
AT 
EACH 
GOVERNMENT 
PORT, 
27 
BALIKBA YAN BOXES SHALL ONLY BE SUBJECTED TO 
28 
NON-INSTRUSIVE METHODS OF INSPECTION BY THE 
29 
BUREAU OF CUSTOMS (BOC) PERSONNEL, THROUGH THE 
30 
USE OF TRAINED CANINE UNITS, X-RAY DETECTION AND 
31 
INSPECTION 
SYSTEMS 
OR 
OTHER 
SIMILAR 
32 
TECHNOLOGIES AND SHALL NOT BE OPENED BY BOC 
33 
PERSONNEL. 
2 


1 
BALIKBAYAN BOXES CAN ONLY BE OPENED BY BOC 
2 
PERSONNEL IN THE FOLLOWING CIRCUMSTANCES: 
3 
(1) 
WHEN THE CONSIGNOR'S EXPORT DECLARATION 
4 
AND PACKING LIST ARE NOT ATTACHED TO THE 
5 
BALIKBAYANBOX; OR 
6 
(2) 
WI-IEN THE BOC IS IN RECEIPT OF A WRITTEN 
7 
DEROGATORY ALERT/INFORMATION 
FROM LAW 
8 
ENFORCEMENT 
AND 
OTHER 
GOVERNMENT 
9 
AGENCIES, OR PRIVATE SOURCES, PROVIDED THAT 
10 
IN 
THE LA TTER 
CASE, THE 
INFORMATION 
IS 
11 
EMBODIED IN A SWORN STATEMENT ALLEGING 
12 
THAT THE BALIKBAYAN BOX CONTAIN BANNED, 
13 
PROHIBITED, OR REGULATED IMPORT COMMODITIES 
14 
AS LISTED UNDER THE TCCP OR RELATED LA WS 
15 
AND ISSUANCES." 
16 
Section 4. Separability Clause. Should any provision of this Act or 
17 
part hereof be declared unconstitutional, the other provisions or parts not 
18 
affected thereby shall remain valid and effective. 
19 
Section 5. Repealing Clause. 
All laws, decrees, orders, and 
20 
issuances, or portions thereot: which are inconsistent with the provisions of 
21 
this Act, are hereby repealed, amended or modified accordingly. 
22 
Section 6. Effectivity Clause. This Act shall take effect after fifteen 
23 
(15) days from its publication in two (2) newspapers of general circulation. 
Approved, 
3