Exemption from the Value-Added Tax on the Importation of 18 Drums ACD-521-88/1 Gramoxone (Herbicide)

July 12, 1989 BIR RULING NO. 139-89 103 (c) 527-88 139-89 Gentlemen : This refers to your letter dated March 30, 1989 which was referred to this Office by the Director, Revenue Office, Department of Finance, relative to your request for exemption from the value-added tax on your importation of 18 drums ACD-521-88/1 Gramoxone (Herbicide). Laboratory analysis conducted by this Office shows that Gramoxone is a derivative (generic name/trademark) of Paraquat (1, 1-Dimethyl-4, 4-bipyridium) which is a herbicide. Such being the case, your aforesaid importation of Gramoxone is exempt from the value-added tax pursuant to Section 103(c) of the Tax Code, as amended by Executive Order No. 273. However, you will be subject to VAT if you will use Gramoxone for purposes other than to destroy weeds. cd Very truly yours, (SGD.) JOSE U. ONG Commissioner