Prohibited and restricted items, both for import and export that is illegal to ship via Balikbayan Box:
(Source: US CBP website United States Goverment, Import and Export12/17/2010 and Philippine Bureau of Customs)

Absinthe (alcohol) Automobiles
Alcoholic beverages Biologicals
Dismantled Auto Parts (Chop Chop) Ceramic tableware
Cultural artifacts and pottery Defense articles or items with military or proliferation applications
Dog and cat fur Drug paraphernalia
Firearms, Explosives & Guns, including parts of Fish and wildlife
Food products such as Cheese, meat Fruits and vegetables
Hazardous Materials Game and Hunting
Trophies, gold, Haitian Animal hide drums
Meats, livestock and poultry Medication
Merchandise from embargoed countries Pets, plants and seeds, soil
Textiles (roll) Used Clothing of commercial quantity (Ukay Ukay in Bales)
Trademarked and copyrighted articles Pornographic Materials
Fluids & Perishable Food Items

All restricted items are subject to seizure and will be destroyed. The Shipper and the Consignee will be subject to prosecution.
Here are other applicable regulations concerning importation and exportation of some of the above products:
• Defense Articles or Items with Military or Proliferation Applications.
Some items that have both commercial and military or proliferation applications, or that are considered defense articles, require a license before exporting abroad. Such items may include software or technology, blueprints, design plans, and retail software packages and technical information.
• Dog and Cat Fur.
It is illegal in the United States to import, export, distribute, transport, manufacture or sell products containing dog or cat fur in the United States. As of November 9, 2000, the Dog and Cat Protection Act of 2000 calls for the seizure and forfeiture of each item containing dog or cat fur. The Act provides that any person who violates any provision may be assessed a civil penalty of not more than $10,000 for each separate knowing and intentional violation, $5,000 for each separate gross negligent violation, or $3,000 for each separate negligent violation.
• Drug Paraphernalia.
It is illegal to bring drug paraphernalia into the United States unless prescribed for authentic medical conditions such as diabetes. Customs authorities will seize any illegal drug paraphernalia. Law prohibits the importation, exportation, manufacture, sale or transportation of drug paraphernalia. If you are convicted of any of these offenses, you will be subject to fines and imprisonment.
• Firearms.
The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) regulates and restricts firearms and ammunition and approves all import transactions involving weapons and ammunition. If you want to import or export weapons or ammunition, you must do so through a licensed importer, dealer or manufacturer. Also, if the National Firearms Act prohibits certain weapons, ammunition or similar devices from coming into the country, you will not be able to import them unless the ATF provides you with written authorization to do so. If the firearm is controlled as a U.S. Munitions List article and it is temporarily imported to the United States, or it is temporarily exported, it may also require a Department of State license.
• Fish and Wildlife.
Certain fish and wildlife, and products made from them, are subject to import and export restrictions, prohibitions, permits or certificates, as well as requirements. CBP recommends that you contact the U.S. Fish and Wildlife Service before you depart if you plan to import or export any of the following: wild birds, land or marine mammals, reptiles, fish, shellfish, mollusks or invertebrates; any part or product of the above, such as skins, tusks, bone, feathers, or eggs; or products or articles manufactured from wildlife or fish.
• Food Products (Prepared).
You may bring bakery items and certain cheeses into the United States. The APHIS Web site features a Travelers Tips section and Game and Hunting Trophies section that offer extensive information about bringing food and other products into the U.S. Many prepared foods are admissible. However, bush meat made from African wildlife and almost anything containing meat products, such as bouillon, soup mixes, etc., is not admissible. As a general rule, condiments, vinegars, oils, packaged spices, honey, coffee and tea are admissible. Because rice can often harbor insects, it is best to avoid bringing it into the United States. Some imported foods are also subject to requirements of the U.S. Food and Drug Administration.
• Gold.
Gold coins, medals and bullion, formerly prohibited, may be brought into the United States. However, under regulations administered by the Office of Foreign Assets Control, such items originating in or brought from Cuba, Iran, Burma (Myanmar) and most of Sudan are prohibited entry. Copies of gold coins are prohibited if not properly marked by country of issuance.
• Meats, Livestock and Poultry.
The regulations governing meat and meat products are stringent. You may not import fresh, dried or canned meats or meat products from most foreign countries into the United States. Also, you may not import food products that have been prepared with meat.. Gold coins, medals and bullion, formerly prohibited, may be brought into the United States. However, under regulations administered by the Office of Foreign Assets Control, such items originating in or brought from Cuba, Iran, Burma (Myanmar) and most of Sudan are prohibited entry. Copies of gold coins are prohibited if not properly marked by country of issuance.
• Medication.
Rule of thumb: When you go abroad, take the medicines you will need, no more, no less. Narcotics and certain other drugs with a high potential for abuse - Rohypnol, GHB and Fen-Phen, to name a few - may not be brought into the United States, and there are severe penalties for trying to do so. If you need medicines that contain potentially addictive drugs or narcotics (e.g., some cough medicines, tranquilizers, sleeping pills, antidepressants or stimulants), do the following:

• Declare all drugs, medicinals, and similar products to the appropriate CBP official;

• Carry such substances in their original containers;

• Carry only the quantity of such substances that a person with that condition (e.g., chronic pain) would normally carry for his/her personal use; and

• Carry a prescription or written statement from your physician that the substances are being used under a doctor's supervision and that they are necessary for your physical wellbeing while traveling.

U.S. residents entering the United States at international land borders who are carrying a validly obtained controlled substance (other than narcotics such as marijuana, cocaine, heroin, or LSD), are subject to certain additional requirements. If a U.S. resident wants to bring in a controlled substance (other than narcotics such as marijuana, cocaine, heroin, or LSD) but does not have a prescription for the substance issued by a U.S.-licensed practitioner (e.g., physician, dentist, etc.) who is registered with, and authorized by, the Drug Enforcement Administration to prescribe the medication, the individual may not import more than 50 dosage units of the medication into the United States. If the U.S. resident has a prescription for the controlled substance issued by a DEA registrant, more than 50 dosage units may be imported by that person, provided all other legal requirements are met.

• Textiles and Clothing.
In general, there is no limit to how much fabric and clothing you can bring back as long as it is for your personal use or as gifts. If you have exceeded your personal exemption, you may have to pay duty on the items. Unaccompanied personal shipments (packages that are mailed or shipped), however, may be subject to limitations on amount.
• Trademarked and Copyrighted Articles.
Customs enforces laws relating to the protection of trademarks and copyrights. Articles that infringe a federally registered trademark or copyright or copyright protected by the Berne Convention for the Protection of Literary and Artistic Works are subject to detention and/ or seizure. Infringing articles may consist of articles that use a protected right without the authorization of the trademark or copyright owner or articles that copy or simulate a protected right.
 
 
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