Exemption from the Requirement of Affixture of Labels

June 9, 1988 BIR RULING NO. 254-88 152-00 122-88 254-88 Gentlemen : This refers to your letter dated March 11, 1988 stating that you intend to bring in few shipments of wine cooler bearing the brand name "California Hills Premium Wine Cooler"; that said brand of wine cooler which is carbonated and having citric acid flavor, comes in a small 0.1875 milliliter flint bottles that are securely sealed with "pilfer-proof" metal caps which break when twisted to open the bottle; and said product requires pasteurization and continuous refrigeration during shipment and storage e.g., refrigerated truck/van, until it is finally sold to and/or consumed by the user; otherwise, the product is rendered unfit for sale and consumption. Based on the foregoing representation, you request for a ruling that you are exempt from the requirement of affixture of labels pursuant to BIR Ruling No. 152-00-000-00-122-88. In reply, please be informed that your request is hereby granted pursuant to Section 152 of the Tax Code, as amended, subject to the following conditions: 1) That upon arrival of each shipment, you will furnish the Bureau of Internal Revenue through Alcohol Tax Division, a notice of arrival of goods. 2) That you will secure a Certification of Authority to Release Imported Goods from Customs custody. 3) That you will pay the corresponding specific and value-added taxes. 4) That the transfer of the said imported product from customs custody to your warehouse shall be under the supervision of the B.I.R. and that your warehouse shall be subject to inspection. 5) That you will furnish the B.I.R., through the Alcohol Tax Division, the following documents: a) Pro-Forma Invoices b) CB Release Certificates c) Bills of Lading 6) That this Authority shall be valid only for one (1) year from June 1, 1988 to May 31, 1989. Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner