Importation of Wooden Popsicle Sticks, Wooden Ice Cream Spoons, Wooden Chopsticks, Wooden Toothpicks and Wooden Tongue Depressors Subject to Value-Added Tax Equivalent to 10% Based on the Total Value Used by the Bureau of Customs in Determining Tariff and Customs Duties, Plus Customs Duties, Excise Taxes, if any, and Other Charges

January 2, 1996 BIR RULING NO. 001-96 101 (a) 000-00 001-96 Cortrust Management Services, Inc. 1609-A Tektite Tower I PSE Center Exchange Road, Ortigas Center Pasig, Metro Manila Attention: Mr . Caesar C . Lanusa, Jr . President Gentlemen: In reply to your letter dated August 17, 1995, please be informed that your projected importation of wooden popsicle sticks, wooden ice cream spoons, wooden chopsticks, wooden toothpicks and wooden tongue depressors shall be subject to value-added tax equivalent to 10% based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, pursuant to Section 101 (a) of the Tax Code, as amended by E.O. No. 273. There is no more advance sales tax on the said importation, the same having been replaced by VAT since January 1, 1988. As regards import tax, it is suggested that you direct your query to the Bureau of Customs which has jurisdiction on the matter. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue