Automobile Consigned and Brought into this Country on Board a U.S. Navy Transport
BIR Ruling No. 452-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 20, 1960
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October 20, 1960 BIR RULING NO. 452-60 Mr. Frank Igno Panamitan, Kawit Cavite S i r : In reply to your letter dated October 20, 1960, I have the honor to inform you that, it appearing upon certification of the proper U.S. Government authority that the automobile consigned to you was brought into this country on board a U.S. Navy transport free from freight, you being a retired U.S. Navy personnel, no freight charge shall be included in the landed cost of the automobile in the computation of the compensating tax that is due thereon. This will serve as authority for the Commissioner of Customs in not including the corresponding freight in the determination of the landed cost of the automobile in question. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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