Duty-Free Shops Operations

• The world's first duty-free shop opened at Shannon Airport


  1947
• Duty-free shops


  • They began as a simple kiosk measuring, selling souvenirs and gifts
  • Airports increasingly rely on commercial revenues to fund the development of their infrastructure, and to help them keep the landing fees down
• Duty-free shops


  They cater to the needs of the traveling clientele of the airport by affording duty-free articles
• Customs Duty Free Shops Division

  They supervise and monitor all duty free shops/outlets
• Entitled to duty free shopping privileges (RA 7916)


  • Incoming passengers (from a foreign country) who are Regular Filipino Travelers - $1,000 within 48 hours upon arrival
  • Incoming passengers (from a foreign country) who are Foreign Individual Travelers - $1,000 within 48 hours upon arrival
  • Incoming Balikbayan and OFWs - $1,000 within 15 days upon arrival
  • Departing passengers with confirmed bookings to foreign countries – on the day of departure
  • Diplomatic personnel and personnel of other governments entitled to tax and/or duty exemptions – based on Purchase Authorization/Order
• Functions of the Customs Duty Free Shops Division

  • Monitors the sales
  • Maintenance of up-to-date & systematic records
  • Collection of duties, taxes, other charges
  • Seizure of various articles
• Duties & Responsibilities of Personnel

  • Duty Collector
  • Supervisor
  • Customs Guard
• Operating Procedures

  1. The Chief, Customs Duty Free Shops Division, prepares the "Monthly Schedule" of Assignments of the personnel

  2. Thirty (30) minutes before assumption of duty, the Shift Supervisor in all areas of operation, shall Muster those assigned to his/her shift

  3. At random, conducts checks on purchasing passenger's status as stamped on his/her passport and verifies same with the passenger

  4. Escort passenger who has purchased in excess of the privilege limit to the Customs Arrival Area and refer the matter to a Flight Supervisor/Duty Collector/Chief, Arrival Operations Division

  5. For persons who are not passengers but availed the duty tax free privileges should be escorted to the Duty Collector/Chief, AOD