Exemption from Taxes and Duties on the Shipment of Shrimp Feeds

October 12, 1988 BIR RULING NO. 493-88 103 (c) 159-88 493-88 Gentlemen : This refers to your letter dated September 10, 1988 requesting exemption from taxes and duties on your shipment of shrimp feeds samples sent to you by your principal/agent, Pershing Enterprises Co., Ltd. of Taiwan. It is represented that you are an agricultural-oriented and duly registered corporation which concentrates mainly or prawn culture but at the same time you will also introduce prawn feeds here; that the shipment of sample feeds will form part of the Acceptability Test and Weight Gain Test as well as Nutritive Content Analysis to be conducted by various agencies enumerated therein; and that if the said sample feeds will pass the examinations to be conducted, you and your principal will launch a marketing effort for the market with a view to establishing a manufacturing plant in this country. In reply, please be informed that prawn feeds fall within the purview of fish feeds. Such being the case, your shipment of prawn feeds samples, though in big quantity, is exempt from the value-added tax pursuant to Section 103(c) of the Tax Code, as amended by Executive Order No. 273. As regards exemption from customs duties, please direct your request to the Bureau of Customs which has jurisdiction on the matter. aisadc Very truly yours, (SGD.) EUFRACIO D. SANTOS Deputy Commissioner