Importing Coffins, Urns, and Personal Belongings Without Taxes

Bringing home a loved one who passed away is a deeply personal and difficult time. To help families during this period, the Philippine government allows the entry of remains and certain belongings without charging the usual import duties and taxes. This special rule honors the deceased by making the return process more affordable and less complicated for the grieving family.

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Conditions for the Tax Exemption

• The shipment must consist of coffins or urns that contain human remains, bones, or ashes.
• The items can include used personal and household effects that belonged to the person who died.
• The items must be for personal use only and not for sale (not merchandise).
• Vehicles of any type are strictly excluded.
• The total FCA value of the goods must not exceed P150,000 (reviewed every three years).
• All items must be clearly identified and proven to belong to the deceased.

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Required Documents

The Bureau of Customs requires the following paperwork to grant the tax-free status:

1. Import Bill of Lading or Airway Bill - tracks the transport of the shipment
2. Death Certificate - the primary proof of the situation
3. Gate Pass - allows the items to leave the customs area
4. Goods Declaration - necessary if the shipment includes personal effects along with the remains

A crucial part of this process involves an affidavit from someone who knows the facts, confirming that the used household goods belonged to the person who passed away.

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Step-by-Step Import Guide

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1. Gather Official Documents

The representative collects the original Death Certificate and shipping documents like the Airway Bill.

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2. Prepare the Affidavit

A person with direct knowledge of the deceased signs a sworn statement confirming that the personal effects are used and belonged to the person who died.

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3. Submit to Customs

The representative files the Goods Declaration and all supporting papers with the Bureau of Customs. They must ensure the total value stays under the P150,000 limit.

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4. Verification and Identification

Customs officers check the shipment to confirm it does not contain vehicles or goods meant for sale.

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5. Release of Remains and Effects

Once the officers are satisfied that all conditions are met, they issue a Gate Pass. The family then takes the coffin, urn, and belongings home without paying duties or taxes.