Arrastre Charges on Philippine Packing Corporation
BIR Ruling No. 032-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 18, 1958
Full text
January 18, 1958 BIR RULING NO. 032-58 Messrs. Meer, Meer & Meer Attorneys-at-Law Suite 302-306 Singson Bldg. Plaza Moraga, Manila Gentlemen : In reply to your letter dated January 14, 1958, I have the honor to inform you that arrastre charges form part of the landed cost of imported articles only when they are actually determined as an item of cost actually incurred and paid in connection with the importation, because such landed cost comprises the actual and not the mere theoretical cost thereof. Accordingly, no arrastre charges should be included in the landed cost of the articles imported by your client, the Philippine Packing Corporation, where no such charges are actually expended on its importations, it having a private wharf where its importations are landed. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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