Taxability of Imported Flint and Fluid for Mechanical Lighters

June 24, 1960 BIR RULING NO. 298-60 Mr. Leopoldo Bequiren Bureau of Customs Airport Division M a n i l a S i r : In answer to your letter dated June 1, 1960, requesting information as to the taxability of imported flint and fluid for mechanical lighters, I have the honor to inform you the following: Imported flint, as an accessory to the mechanical lighter, is subject to an advance sales tax of 30%, based on the total landed costs thereof plus 50% mark-up, pursuant to section 183(b) in relation to the last paragraph of section 185, both of the National Internal Revenue Code. Inasmuch as fuel cannot be an accessory to anything, the imported fluid for mechanical lighters is subject only to the advance sales tax of 7%, based on the total landed cost thereof, plus 25% mark-up, pursuant to section 183(b) in relation to section 186, both of the Tax Code. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue