The amended Section 105 of the Tariff and Customs Code of the Philippines provides duty- and tax-free privileges to balikbayan boxes sent to the Philippines by overseas Filipino workers (OFWs) as recognition of the magnitude of their contribution and sacrifices in foreign lands, as well as bringing considerable amounts of foreign exchange annually, that contributed to the national recovery effort at that time. This allowed tax-free entry of personal goods into the country from Filipinos overseas. People then began sending balikbayan boxes through friends and co-workers returning to the Philippines.