BIR Ruling

September 20, 1972 1st Indorsement Returned to the Revenue Operations Head (Assessment) the herein papers bearing on the importation by the Medimaster, Inc., Bupar Bldg., 202 Rizal Avenue Ext., Caloocan City of 202 x 1,000 Lulu tablets from Sankyo Co. Ltd., No. 7-12 Ginza-Nichome, Chuo-Ku, Tokyo 104, Japan relative to the question as to whether the return of said imported drug to the supplier may be legally allowed or said drug should be considered forfeited in favor of the government. It is stated that the aforesaid drug is a narcotic preparation, each tablet containing 1.5 mg. Dihydrocodeine phosphate; that sometime on January 1972 said Lulu tablets were imported by the Medimaster Inc. without any import certificate issued by the Bureau of Internal Revenue; that no estimates of this particular drug has been submitted by this country to the International Narcotics Control Board, Geneva, Switzerland; and that said importation was illegal and in violation of Revenue Regulations No. 16-67, hence, a compromise penalty of P300.00 was issued and paid under Official Receipt No. 6087336 dated May 24, 1972. aisadc On the basis of the foregoing circumstances, particularly the fact that the abovementioned drug was imported without any issuance of import certificate, and considering that said drug is a dangerous drug falling within the purview of Republic Act No. 6425, otherwise known as "The Dangerous Drugs Act of 1972, the importation of the same is considered illegal. Consequently, the return of the said imported drug to the supplier cannot be legally allowed, but should be confiscated and disposed in accordance with the provisions of Republic Act. No. 6425. MISAEL P. VERA Commissioner of Internal Revenue