Rate of Tax Payable on the Importation of 3,003 kg. of Humifen BA-77

April 19, 1988 BIR RULING NO. 149-88 103 (c) 000-00 149-88 Gentlemen : This refers to your letter dated January 28, 1988, in effect requesting a ruling as to the rate of tax payable by you on your importation of 3,003 kg. of Humifen BA-77 which arrived in Manila on January 14, 1988 on board the vessel K.H. Saryan. It is represented that Humifen BA-77 is a wettable agent, a surfactant or chemical used for the formulation of wettable power pesticides such as Sevin 85-S and Dconil 75 WP; and that since surfactants are not pesticides, pesticide formulators and manufacturers like you are not required by the Food and Pesticide Authority (FPA) to secure import permits for such importation. In reply, please be informed that since the aforesaid importation is a chemical for the formulation of pesticides, the same is exempt from the value-added tax (VAT), pursuant to Section 103 (c) of the Tax Code as amended by Executive Order No. 273. This serves as a certification authorizing you to secure the release from customs custody of your aforesaid shipment of 3,003 kg. of Humifen BA-77 without payment of the 10% value-added tax. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner