Can my aunt bring an unboxed Dell Alienware to the Philippines without any fees?

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I have brought a desktop unit as carry on baggage on flights from the USA to Thailand, so I would assume in terms of getting it on the airplane, rules to the Philippines will be similar. As long as it fits the size and weight limits of carry on bags for the airline she is flying, she should be good. If it doesn't fit the size and weight it will get checked, in which case having it unboxed will not be a good idea.

But will she have to pay duty, that is a totally separate consideration. To determine if and how much, her status comes into play, her citizenship, if she is/was Filipino, etc.

You might want to explore the Philippines customs website: http://customs.gov.ph/

A complex explanation of who qualifies for duty free allowance as a returning Filipino is: http://customs.gov.ph/privileges/

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