Request for Exemption from Import Duties on Importation of Various Firearms, Ammunitions and Reloaders

September 1, 1987 BIR RULING NO. 259-87 169 (a) 163 (1) (i) 000-00 259-87 S i r : This refers to your letter dated July 29, 1987 requesting exemption from import duties on importation of various firearms, ammunitions and reloaders coming from the United States and Italy for the use of authorized officials and personnel of that Commission. In reply, please be informed that import duties are collected by the Bureau of Customs. Accordingly, it is suggested that your aforesaid request be addressed to the said Office which has jurisdiction over the matter. It may be stated in this connection that the aforesaid importation is subject to compensating tax at 30% pursuant to Section 169(a) in relation to Section 163(l)(i) of the Tax Code as amended. However, since according to you that Office has no appropriation nor allotment to cover said importation, you may avail of the system of deferred payment of taxes/duties under the terms and conditions of PD 1177, pursuant to Resolution No. 2-87 of the Fiscal Incentives Review Board (FIRB). Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner