Release of the 1953 Pontiac 4-door Sedan

October 31, 1960 BIR RULING NO. 467-60 Mrs. Corazon V. Rozul Silang Cavite M a d a m : This is with reference to your letter dated October 31, 1960, requesting that the 1953 Pontiac 4-door sedan belonging to your husband, Mr. Feliciano P. Rozul, employed in the U.S. Navy, which was shipped by the United States Navy from the United States to the Philippines, be released by the Philippine authorities concerned without including the freight charges in the landed cost of the automobile in the computation of the compensating tax due thereon. It appears that Mr. A.D. Edmondson (SG) USNR, Material Division Officer, Supply and Fiscal Dept., U.S. Naval Station, Sangley Point, Philippines, issued a certification, dated October 28, 1960, that the said 1953 Pontiac, 4-door sedan belonging to your husband was shipped by the U.S. Navy from the United States to the Philippines free of freight charges. Such being the case, I have the honor to inform you that no freight charge shall be included in the landed cost of the automobile, above-described, in the computation of the compensating tax that is due thereon. (BIR Ruling No. 452, S. of 1960). 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. It is understood, in this connection, that said automobile is for personal use only and not for sale. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue