nag uwi ang kasama ko ng 32 inches LCD TV, hindi naman sya pinagbayad ng tax.

see this link: http://www.aseansec.org/14298.htm

Articles brought in by Filipinos and visitors alike, whether in accompanied or non-accompanied baggage arriving within reasonable time, consisting of used personal effects in non-commercial quantity are not subject to taxes and duties. Other duty-free items are wine and spirits not exceeding two bottles, tobacco and cigarettes not exceeding 200 sticks, cosmetics and perfumery not exceeding one bottle.

Returning Filipinos known as Balikbayan, those who have stayed abroad for more than a year, may in addition bring in duty-free used electric or electronic appliances, one of each kind.

...pero syempre, iba ng usapan pag nagpa airfreight ka, kasi pagdating sa pinas, maraming cost, like brokerage fee, import tax etc