https://www.rappler.com/nation/184384-balikbayan-box-rules-suspension

Details on the ruling can be found here http://customs.gov.ph/wp-content/uploads/2016/10/Balikbayan-Information-Sheet.pdf

PHILIPPINE BUREAU OF CUSTOMS

Please be advised of the guideline by the Philippine BOC for Qualified Overseas Foreign Works (QOFW) wanting to send duty and tax free balikbayan boxes.

An itemized list of the contents and value in peso of your balikbayan boxe(s) is required from all customers upon pick-up.
Canadian citizens may send a balikbayan box duty and tax free if the contents of the box is less than P10,000.
QOFW may send balikbayan boxes duty and tax free if the contents of the box is less than P150,000 for the whole calendar year. The box must be sent to relative and a Philippine passport is required up pick up of the box.

Please open this link and fill out parts A,B, and C and have it ready with your box.

Items NOT to pack in your box

The following is a list is taken from inquirer.net (link above) of items not pack in your box.
If you are unsure of other items not on this list, please call contact us to confirm.

Alcohol/alcoholic drinks
Automobile/motorcycle, parts or whole
Ceramic tableware
Cultural artifacts and pottery
Defense articles or items with military or proliferation applications
Products containing dog or cat fur, as well as animal hide
Drug paraphernalia (unless prescribed for medical conditions)
Firearms, explosives (including parts)
Cheese, Meat, fruits and vegetables (unless canned)
Pets, plants, seeds, soil
Used clothing of commercial quantity (ukay-ukay or in bales)
Pornographic materials
Fluids and perishable food items

Effective April 15, 2016 until further notice.

(Charges will change without prior notice , please check or visit our website for updated charges)

ADVISORY: With the recent development about BALIKBAYAN BOX , we are encouraging you to please itemized your packing list .
REMINDER : Deadline to reach Destination on or before Christmas : *

MANILA – OCTOBER 15
LUZON – SEPTEMBER 30
VISMIN – SEPTEMBER 15

* REMINDER:
Committed time of arrival will depend on the shipping lines schedule and due to any fortuitous event (typhoons, Ports Congestion, Derailment , Act of Gods etc) will cause the delay.