NINETEENTH CONGRESS OF THE REPUBLIC )
OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE
Senate Bill No. 1842
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of Ilif '• rlnjJ
23 FEB-6 P6'42
RECEIVfcO 8Y;
Introduced by: Senator Raffy T. Tulfo
AN ACT
INSTITUTING THE EXPANDED BALIKBAYAN PROGRAM, AMENDING FOR 
THE PURPOSE REPUBLIC ACT NO. 6768, AS AMENDED BY REPUBLIC ACT 
NO. 9174, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
It is the policy of the state to protect the rights of workers and promote their 
welfare. Republic Act No. 6768 or "An Act Instituting A Balikbayan Program" was 
created to encourage overseas Filipinos to come and visit their motherland. An 
estimated 5.5 million balikbayan boxes are sent by to the Philippines every year, or 
roughly 15,000 boxes per day. In recognition of their hard work, sacrifice and 
contribution to the economy, the proposed measure seeks to amend the Expanded 
Balikbayan program by exempting tax and duties of Balikbayan boxes thereof.
In view of thereof, the immediate passage of this hUMsTSoup
FY T. TULFi


NINETEENTH CONGRESS OF THE REPUBLIC )
OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE
Senate Bill No. 1842
^rnaii
o{ tile Cl tU i'})
23 FEB-6 P6 '42
Introduced by: Senator Raffy T. Tulfo
AN ACT
INSTITUTING THE EXPANDED BALIKBAYAN PROGRAM, AMENDING FOR 
THE PURPOSE REPUBLIC ACT NO. 6768, AS AMENDED BY REPUBLIC ACT 
NO. 9174, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
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Section 1. Section 2, sub-section (b) of Republic Act No. 6768 (R.A. 6768), As
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Amended, is hereby amended to read as follows:
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(b) THE TERM "FAMILY" SHALL INCLUDE THE FOLLOWING:
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(b-I) The spouse and children of the balikbayan who are not balikbayans in
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their own right traveling with the latter to the Philippines;
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(b-2) THE PARENTS, GRANDPARENTS, BROTHERS OR SISTERS (WHETHER BY
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WHOLE OR HALF-BLOOD) OF THE BALIKBAYAN; AND
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(b-3) THE RELATIVES OF THE BALIKBAYAN BY CONSANGUINITY IN THE
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COLLATERAL LINE WITHIN THE FOURTH (4TH) DEGREE OF RELATIONSHIP." 
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Sec. 2. A new sub-section under Section 2 is hereby inserted to read as follows:
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"SECTION 2. Definition of Terms. - For purposes of this Act:


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(a) xxx;
(b) xxx;
(c) XXX; AND
(d) THE TERM "BALIKBAYAN BOX" SHALL MEAN THE RECEPTACLE OF 
PERSONAL AND/OR HOUSEHOLD EFFECTS. INCLUDING LIVELIHOOD TOOLS, 
IN NON-COMMERCIAL QUANTITY WHICH ARE SENT BY BALIKBAYANS TO 
THEIR FAMILY AS DEFINED IN THIS ACT."
Sec.3. A new sub-section under Section 3 is hereby inserted to read as follows:
"SECTION 3. Benefits and Privileges of the Balikbayan. - The balikbayan and 
his family shall be entitled to the following:
XXX
(H) ONE (1) BALIKBAYAN BOX MEASURING 24 INCHES BY 24 INCHES BY 30 
INCHES (24X24X30), SENT EACH MONTH BY A BALIKBAYAN TO HIS OR HER 
FAMILY SHALL BE EXEMPTED FROM ALL DUTIES AND TAXES IMPOSED UNDER 
THE NATIONAL INTERNAL REVENUE CODE OF 1997 (NIRC), AS AMENDED, 
AND THE TARIFF AND CUSTOMS CODE OF THE TARIFF AND CUSTOMS CODE 
OF THE PHILIPPINES (TCCP), AS AMENDED.
Sec.4. Separability Clause. Should any provision of this Act or part hereof be declared 
unconstitutional, the other provisions or parts not affected thereby shall remain valid 
and effective.
Sec. 5. Repealing Clause. All laws, decrees, orders, and issuances, or portions thereof 
which are inconsistent with the provisions of this Act, are hereby repealed, amended 
or modified accordingly.
Sec. 6. Effectivity Clause. This Act shall take effect after fifteen (15) days from its 
publication in two (2) newspapers of general circulation.
Approved,