Pasabuy From Thailand: How Filipino Resellers Ship Bangkok Stock Home and What Customs Sees

What is a pasabuy seller to Philippine customs?

To Philippine customs a pasabuy seller is an importer of goods for resale. There is no specific customs classification for Pasabuy Sellers. Each carton is judged on its value, whether it is for commercial use or not, and if it contains regulated goods or not. There is no separate tax-free rule for Pasabuy Sellers.

There will be tax due if the value exceeds the de minimis value of PHP 10,000; the rate will depend on the item.

Source: Buying Online, Bureau of Customs, customs.gov.ph.

The Bureau of Customs asks for the value of all contents and a specific description on the air waybill. For a reseller that means the real price paid at the stall and the real goods, e.g. cotton dresses, 40 pieces, not clothes. A misdeclared quantity, description or value carries a surcharge of 250 percent of the duty and tax due, under Section 1400 of the Customs Modernization and Tariff Act.

Which two peso figures decide how a carton clears?

The two figures are 10,000 and 50,000 pesos. At or below 10,000 pesos FOB or FCA value: no duty, no tax. Commercial goods below 50,000: informal entry. 50,000 and above: formal entry, importer accredited with Bureau of Customs.

Sources: Customs Modernization and Tariff Act (Republic Act 10863); Customs Administrative Order 02-2016; Bureau of Customs.

No, the cost of shipping is excluded: the value tested is FOB or FCA, the price of the goods at origin. Both figures are in the law and reviewed every three years, and the Bureau pages and 2025 orders still show 10,000 and 50,000. Regulated goods are excluded from immediate release under CAO 02-2016 unless for personal use within limits.

Can pasabuy stock travel as a balikbayan box?

Balikbayan boxes are for personal and household effects only. No goods for sale. A Filipino on a tourist visa in Thailand can send one, only with real personal effects, up to 3 times a year.

Provided, That balikbayan boxes shall contain personal and household effects only and shall neither be in commercial quantities nor intended for barter, sale or for hire and that the FCA value of which shall not exceed one hundred fifty thousand pesos (₱150,000.00)

Source: Customs Modernization and Tariff Act, Section 800(g), Bureau of Customs.

The implementing order says sole proprietorships and companies cannot use balikbayan route. Under the Act, goods sold later without the duty paid are subject to forfeiture. The Bureau travellers page adds that commercial quantities in balikbayan boxes pay duties and taxes.

What does a carton pay above 10,000 pesos?

Above 10,000 pesos the carton pays duty at the rate for each item. Then 12% VAT is added on the customs value plus the duty. Small fixed fees are added per declaration. The customs value includes transport and insurance costs. With a duty and tax inclusive service all of it is paid inside the price.

a value-added tax equivalent to twelve percent (12%) based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such tax to be paid by the importer prior to the release of such goods from customs custody

Source: Republic Act 10963, Section 107 of the National Internal Revenue Code as amended, Supreme Court E-Library.

CAO 02-2025 sets an import processing charge per ultimate consignee. For shipments under the tax free line, via a broker or courier, it is 50 PHP up to 2000 PHP in value, 2.5% above 2000 PHP in value. Dutiable shipments pay the customs documentary stamp 100 PHP, BIR documentary stamp tax 30 PHP per declaration, banded fee 250 PHP for 10,000 - 25,000 PHP in value, 500 PHP for 25,000 - 50,000 PHP in value.

It depends on the items: garments, bags, shoes and cosmetics each have their own tariff lines. Goods made in Thailand often pay the ASEAN rate of 0%, with a Form D certificate of origin from the exporter. Clothes made in China and sold in Pratunam are not Thai origin, even if your receipt says so.

Can an order be split into smaller parcels?

Not to stay under the line. The Bureau of Customs rule is CAO 05-2020 Section 8: 2 or more low value parcels with the same shipper and consignee that total 50,000 pesos or more are one consignment and need a formal entry.

Two or more low value non-document express consignment which appears on the CIFCM to have the same shipper and the same consignee, the aggregate value of which amounts to Fifty Thousand Pesos (Php50,000.00) or more, or its foreign currency equivalent value at the date of arrival of shipment shall be treated as a single consignment and will require the filing of formal entry.

Source: Customs Administrative Order 05-2020, Section 8, Bureau of Customs, via the Department of Finance.

Splitting also costs more: the parcel price has a fixed cost in the first kilo. 10 small parcels pay that fixed cost 10 times.

One carton or ten parcels: what changes the cost per piece?

Carton is much cheaper! On the Dragon Courier Philippines price list, 10 boxes of 1kg each to Metro Manila cost 4,260 THB. One carton of 10kg is 2,163 THB. From about 2.5kg each extra 0.5kg costs around 98 THB.

Thai Baht, duty and tax included, Philippines price list of 3 August 2026. THB per kg is the price divided by the weight.

Each extra 100 grams to Metro Manila adds about 20 THB. A 200g blouse adds approximately 40 Thai Baht to Metro Manila inside a carton already above 5kg. For Visayas or Mindanao it’s about 8-9% more expensive to send compared to Metro Manila.

Which pasabuy goods need a licence or a permit?

Cosmetics for sale need a notification to the Philippine FDA before they are marketed. Some categories have quantity limits like cosmetics and supplements. Fresh food needs Department of Agriculture clearance in the Philippines. Branded copies are prohibited.

The Bureau of Customs personal-use limits are: 5 perfumes, 10 lipsticks, 2kg each shampoo, lotion, bar soap, 1kg assorted cosmetics, 500g vitamins & supplements, 10kg processed food. For all products in the same category the limits apply together: 200 lipsticks in a box is outside the limits. Above the limits: FDA license to operate + product notification required. FDA warns online cosmetic sellers without authorization face penalties.

Brand copies are not allowed. This is prohibited under Section 118 of the Customs Modernization and Tariff Act.

Guide: items that cannot be shipped from Thailand

You must register your business with the BIR. BIR RMC 60-2020: People selling through electronic platforms and media are required to register their businesses and issue a registered sales invoice or official receipt for every sale.

How Dragon Courier handles a pasabuy carton

We take care of the whole process from Bangkok to the Philippines by air including clearing customs ourselves. GO21 Network delivers last leg anywhere in the islands. All duties, costs and tariffs are included in our fee. Receiver pays nothing on arrival. One price for every customer. We charge based on the greater of actual weight or space it takes. Soft goods packed tight cost less than a loose carton. Over 30kg per box we quote the shipment first. We do not carry brand copies.

We need the contents of each carton including the product and quantity. We also need the receiver name, address, contact number. Please drop off at our Bangkok office Sukhumvit Soi 4. For pickup in Bangkok and Pattaya, please provide the date and time that suits.

Guides: shipping from Pratunam to the Philippines and the UAE, Philippines page

About Dragon Courier

Dragon Courier is a family owned business in Thailand with more than 30 years of experience in logistics. We send more than 20,000 packages a month to over 200 destinations. Philippines and UAE are two of our largest markets. Many Filipino customers buy in Pratunam and ship home.

Contacts and drop-off

Please message Justin on LINE or WhatsApp +66 6-5937-0812. Office +66 2656 9019, email info@dragoncourier.com. Drop off until 5pm Monday to Saturday, Bangkok office 217/3 Crystal Garden Building, 3rd floor, Sukhumvit Soi 4 Klongtoey 10110. Pickup at a date and time that suits. For a quote, send what is in the carton, how many pieces, the weight and the address in the Philippines. Thank you!

Book a pickup