According to Customs Administrative Order (CAO) 05-2016, “qualified Filipinos” are those who are:
Holders of valid passports issued by the Department of Foreign Affairs and certified by the Department of Labor and Employment or Philippine Overseas Employment Administration for overseas employment purposes regardless of profession;
Non-resident Filipinos who have established permanent residency abroad but retained their Filipino citizenship; and,
Resident Filipino citizens who temporarily stay abroad (may include holders of student visa, investors’ visa, tourist visa, and similar visas which allow them to establish temporary stay abroad).
Interested migrant workers need to fill up an information sheet on the customs bureau’s website and submit a few documents to their chosen package forwarder, including:
Photocopy of the page of their Philippine passport with personal information, picture and signature, or photocopy of their foreign passport with personal information, picture and signature plus proof of copy of dual citizenship; and,
Invoice, receipt or equivalent document covering the goods in the balikbayan box, if any.
Source:Â http://news.abs-cbn.com/business/07/25/17/tax-free-balikbayan-box-policy-starts-august