Importation of Swimming Goggles Not Subject to Excise Tax

August 12, 2005 BIR RULING NO. 012-05 150 000-00 MBT International Freight Forwarder, Inc. Customs Brokerage NYS Bldg., 2nd Floor, Chino Roces Avenue, San Antonio Village, 1203 Makati City Attention: Ms. Melinda T. Gimmi Broker Gentlemen : This refers to your letter dated November 5, 2004 requesting for a ruling that the importation of swimming goggles is exempted from excise tax. In reply, please be informed that Chapter VI, Section 150 of the Tax Code of 1997 provides to wit: "SEC. 150. Non-essential Goods . There shall be levied, assessed and collected a tax equivalent to twenty percent (20%) based on the wholesale price or the value of importation used by the Bureau of Customs in determining tariff and customs duties, net of excise tax and value-added tax, of the following goods: (a) All goods commonly or commercially known as jewelry, whether real or imitation, pearls, precious and semi-precious stones and imitations thereof; goods made of, or ornamented, mounted or fitted with, precious metals or imitations thereof or ivory (not including surgical and dental instruments, silver-plated wares, frames or mountings for spectacles or eyeglasses, and dental gold or gold alloys and other precious metals used in filling, mounting or fitting of the teeth); opera glasses and lorgnettes. The term 'precious metals' shall include platinum, gold, silver and other metals of similar or greater value. The term ' imitations ' thereof shall include platings and alloys of such metals;" EaCSTc Based on the aforequoted provision, and since the swimming goggles imported by your company are not among the articles enumerated in Section 150 of the Tax Code of 1997 as subject to excise tax, this Office is of the opinion that the said swimming goggles are not subject to excise tax. This serves as the authority of MBT International Freight Forwarder, Inc. to secure the release of the aforesaid importation from customs custody without the payment of the excise tax. Very truly yours, (SGD.) JOSE MARIO C. BUAG OIC-Commissioner of Internal Revenue