Taxability of Importation of Sodium Chloride/Pure Vacuum Dried (PVD) Iodized Salt

July 6, 1999 BIR RULING NO. 088-99 107 (A) 157-072-92-088-99 Bureau of Customs Manila Attention: Mr . Titus B . Villanueva Deputy Commissioner Gentlemen: This refers to your letter dated April 6, 1999 relative to the request of Sytengco Enterprises Corporation for a confirmation of their opinion that Sodium Chloride/Pure Vacuum Dried (PVD) Iodized Salt is not a mineral product under Section 151(B)(3) of the Tax Code of 1997, hence, not subject to the excise tax imposed therein. prcd In reply, please be informed that the said request was the subject of BIR Ruling No. 072-99 dated May 24, 1999. We quote the pertinent portion of the ruling as follows: ". . . the imported salt in question does not fall under the definition of mineral products which is defined to mean things produced and prepared in a marketable state by simple treatment processes such as washing or drying, but without undergoing any chemical change or process or manufacturing. (Sec. 151(B)(3), Tax Code of 1997) Such being the case, your importation of Sodium Chloride/Pure Vacuum Dried (PVD) Iodized Salt is subject only to the 10% value-added tax prescribed under Sec. 107(A) of the Tax Code of 1997 but not to the excise tax imposed under Sec. 151 of the same Code. This serves as your authority to secure the release of the aforesaid importation from customs custody without the payment of excise tax." Please be guided accordingly. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)