Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. 10351

December 27, 2012 REVENUE MEMORANDUM CIRCULAR NO. 090-12 SUBJECT : Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. 103 51, "An Act Restructuring the Excise Tax on Alco hol and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 9334, and for Other Purposes" TO : All Internal Revenue Officers and Others Concerned This Circular is hereby issued in order to provide the initial classifications, effective January 1, 2013, of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351, "An Act Restructuring the Excise Tax on Alcohol and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 9334, and for Other Purposes", based on the 2010 price survey of these products conducted by this Bureau. In case of alcohol and/or tobacco products that were introduced after the 2010 price survey but before the effectivity of the said Act, their respective tax classification or rate is based on the suggested net retail price declared in latest sworn statement filed by the local manufacturer or importer, as the case may be. Provided, that an additional Circular shall be issued in order to provide for the tax rates for alcohol and tobacco products not otherwise covered by the Annexes attached herewith. All revenue officials concerned are hereby directed to give this Circular as wide a publicity as possible. CTHDcE (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A-1 List of Brands of Locally Manufactured Fermented Liquors As of December 2012 I. List of Brands Based on 2010 BIR Price Survey Type of Content Per Net Retail Applicable Brand Name/ Product Description Packaging Type of Price (Based Excise Tax Rate Packaging on 2010 Per Liter (in milliliter) BIR Price (Effective Survey) January Per Liter 1, 2013) A. NRP is P50.60 per liter and below 1 Beer Macho bottle 1000 42.65 15.00 2 Beer Pale Pilsen bottle 1000 36.79 15.00 3 Beer Pale Pilsen bottle 320 48.84 15.00 4 Colt-45 bottle 1000 31.05 15.00 5 Colt-45 bottle 330 30.04 15.00 6 Colt-45 bottle 500 31.27 15.00 7 Gold Eagle Beer King bottle 1000 28.75 15.00 8 Lone Star bottle 330 39.02 15.00 9 Lone Star Light bottle 330 31.62 15.00 10 Manila Beer bottle 330 50.26 15.00 11 Manila Beer Litro bottle 1000 40.58 15.00 12 Manila Beer Strong - (Regional) bottle 330 41.77 15.00 13 Manila Light bottle 330 50.58 15.00 14 Manila Premium bottle 330 47.18 15.00 15 Red Horse bottle 1000 48.07 15.00 16 Red Horse bottle 330 45.85 15.00 17 Red Horse bottle 500 38.97 15.00 18 San Miguel Pale Pilsen bottle 1000 32.73 15.49 19 San Miguel Pale Pilsen bottle 320 45.48 15.49 (embossed label marking) 20 Coors Light Beer bottle 330 43.18 20.57 21 San Mig Light bottle 330 47.99 20.57 22 The Original Coors bottle 330 32.36 20.57 23 The Silver Bullet Coorslight bottle 330 45.21 20.57 B. NRP is more than P50.60 24 Beer Pale Pilsen bottle 750 67.74 20.00 25 Cerveza Negra non-returnable bottle 330 77.99 20.00 26 Cerveza Negra bottle 320 69.15 20.00 27 Colt-45 can 330 56.81 20.00 28 Lone Star can 330 57.49 20.00 29 Lone Star Light can 330 60.26 20.00 30 Manila Beer can 330 55.97 20.00 31 Manila Light can 330 55.97 20.00 32 San Miguel Pale Pilsen bottle 320 77.88 20.00 (with paper label) 33 Super Dry non-returnable bottle 330 73.87 20.00 34 Super Dry bottle 330 69.53 20.00 35 Super Dry can 330 78.33 20.00 36 Colt Ice bottle 330 60.37 20.57 37 Coors Light Beer can 330 56.03 20.57 38 Red Horse can 330 56.61 20.57 39 San Mig Cerveza Negra bottle 320 66.39 20.57 40 San Mig Light can 330 61.51 20.57 41 San Mig Strong Ice bottle 330 62.66 20.57 42 San Mig Strong Ice non-returnable bottle 330 65.10 20.57 43 San Mig Strong Ice can 330 70.36 20.57 44 San Miguel Oktoberfest Beer bottle 330 74.75 20.57 45 San Miguel Pale Pilsen can 330 60.05 20.57 46 San Miguel Premium All Malt Beer bottle 330 91.73 20.57 47 San Miguel Premium All Malt Beer can 330 100.30 20.57 48 San Miguel Premium All Malt Beer non-returnable bottle 330 104.73 20.57 49 Super Dry can 330 69.90 20.57 50 The Original Coors can 330 54.00 20.57 51 The Silver Bullet Coorslight can 330 57.05 20.57 II. List of Brands (not included in 2010 BIR Price Survey and introduced in the market before effectivity of R.A. No. 10351) Based on Latest Suggested Net Retail Price Per Sworn Statement Submitted by the Manufacturer or Importer DTcASE Type of Content Per Net Retail Applicable Brand Name/ Product Description Packaging Type of Price (Based Excise Tax Rate Packaging on Latest Per Liter (in milliliter) Suggested (Effective Net Retail January Price Per 1, 2013) Sworn Statement) Per Liter A. NRP is P50.60 and below 1 Lone Star bottle 500 48.00 15.00 2 Manila Beer bottle 500 44.00 15.00 3 Manila Beer Strong bottle 330 41.76 15.00 4 Stag bottle 320 36.36 15.00 5 Stag bottle 330 37.50 15.00 6 Beer Pale Pilsen can 330 48.48 20.57 B. NRP is more than P50.60 7 Carlsberg bottle 330 57.58 20.00 8 Carlsberg Chill bottle 330 100.00 20.00 9 Gold Eagle Beer bottle 320 56.25 20.00 10 Lone Star Ultra bottle 330 54.55 20.00 11 Manila Ice bottle 330 78.79 20.00 12 Manila Ice can 330 109.09 20.00 13 Carlsberg can 330 78.79 20.57 14 San Mig Zero bottle 330 60.58 20.57 15 San Miguel Flavored Beer-Apple bottle 330 75.76 20.57 16 San Miguel Flavored Beer-Lemon bottle 330 75.76 20.57 17 San Miguel Magnum Beer Strong Lager bottle 330 55.18 20.57 18 Stag can 330 68.18 20.57 19 The Original Coors bottle 1000 55.00 20.57 ANNEX A-2 List of Brands of Imported Fermented Liquors As of December 2012 I. List of Brands Based on 2010 BIR Price Survey Type of Content Per Net Retail Applicable Brand Name/Product Description Packaging Type of Price (Based Excise Tax Rate Packaging on 2010 Per Liter (in milliliter) BIR Price (Effective Survey) January Per Liter 1, 2013) A. NRP is more than P50.60 1 Budweiser Beer Bottle bottle 355 170.05 20.00 2 Carlsberg 330ml can can 330 413.85 20.00 3 Grolshc Beer bottle 330 309.01 20.00 4 Grolshc Beer bottle 450 320.24 20.00 5 Heineken Beer bottle 330 201.35 20.00 6 Heineken Beer can 330 207.03 20.00 7 Heineken Beer bottle 500 147.91 20.00 8 Paulaner Octoberfest Beer bottle 500 980.95 20.00 9 Paulaner Octoberfest Beer bottle 330 278.57 20.00 10 Paulaner Octoberfest Beer bottle 1000 1,257.74 20.00 11 Tiger Beer Cans can 330 193.34 20.00 II. List of Brands (not included in 2010 BIR Price Survey and introduced in the market before effectivity of R.A. No. 10351) Based on Latest Suggested Net Retail Price Per Sworn Statement Submitted by the Manufacturer or Importer SacTAC Type of Content Per Net Retail Applicable Brand Name/Product Description Packaging Type of Price (Based Excise Tax Rate Packaging on Latest Per Liter (in milliliter) Suggested (Effective Net Retail January Per Sworn 1, 2013) Statement) Per Liter A. NRP is more than P50.60 1 1906 NR CERVESA bottle 330 166.67 20.57 2 3 Horses Malt can 330 272.73 20.57 3 Amstel Light beer bottle 355 253.52 20.57 4 Asahi Super dry can 350 82.86 20.57 5 Asahi Super dry beer bottle 350 82.86 20.57 6 Becks Beer bottle 330 69.70 20.57 7 Becks Beer can 330 69.70 20.57 8 Becks Lager Beer bottle 330 69.70 20.57 9 Bikini Blonde Lager bottle 355 81.69 20.57 10 Bikini Blonde Lager can 355 81.69 20.57 11 Birra Peroni Beer bottle 330 69.70 20.57 12 BitBurgur Beer bottle 330 69.70 20.57 13 Budweiser Beer bottle 355 170.06 20.57 14 CERVESA ESPECIAL bottle 330 212.12 20.57 15 Cerveza Dry Fine Hencho Corona beer bottle 330 237.97 20.57 16 Cerveza Dry masfina beer corana bottle 330 212.12 20.57 17 Cerveza fina Dry Hencho Beer Corona bottle 330 212.12 20.57 18 Chimay Beer bottle 330 90.91 20.57 19 Coors Beer bottle 355 151.52 20.57 20 Coors Beer Light bottle 330 140.85 20.57 21 Coors Beer Light can 330 151.52 20.57 22 Corona Beers bottle 355 225.35 20.57 23 Corona Extra bottle 330 242.42 20.57 24 Corona Extra bottle 355 225.35 20.57 25 Corona Extra can 330 242.42 20.57 26 Crown Lager Beer bottle 375 93.33 20.57 27 Desperados Beer bottle 330 242.42 20.57 28 Dutch Lager Orig Heineken Beer bottle 250 480.00 20.57 29 Dutch Lager Orig Heineken Beer bottle 330 363.64 20.57 30 Dutch Lager Orig Heineken Beer can 330 363.64 20.57 31 Duvel Beer bottle 330 151.52 20.57 32 EG LIGHT bottle 330 196.97 20.57 33 Estralla Galicia Light NR bottle 330 196.97 20.57 34 Estrella Galicia NR bottle 330 166.67 20.57 35 Foster Beer bottle 330 196.97 20.57 36 Fosters Lager Beer bottle 355 247.89 20.57 37 Franziskaner Wheat beer bottle 500 176.00 20.57 38 Franziskaner Wheat beer bottle 1000 88.00 20.57 39 Gold Medal Taiwan Beer bottle 600 250.00 20.57 40 Grolsch Beer bottle 450 320.24 20.57 41 Grolsch Premium Lager bottle 330 309.00 20.57 42 Guiness beer pub draught can can 440 159.09 20.57 43 Guiness Stout bottle 1000 120.00 20.57 44 Guiness Stout Beer bottle 335 238.81 20.57 45 Guinness Beer bottle 320 250.00 20.57 46 Guinness Draught Beers bottle 500 160.00 20.57 47 Guinness Foreign Extra bottle 330 242.42 20.57 48 Guinness Stout Beer bottle 330 242.42 20.57 49 Heineken Beer bottle 330 201.36 20.57 50 Heineken Beer can 330 207.03 20.57 51 Heineken Beer bottle 250 120.00 20.57 52 Heineken Beer bottle 355 84.51 20.57 53 Heineken Lager Beer bottle 330 90.91 20.57 54 Heineken Lager Beer bottle 500 147.92 20.57 55 Heineken Lager Beer can 330 121.21 20.57 56 Hoegaarden bottle 330 90.91 20.57 57 Holsten Beer bottle 330 242.42 20.57 58 Iribacher Excellenz bottle 500 120.00 20.57 59 Iribacher Hafe Weissbier bottle 500 100.00 20.57 60 Iribacher Premium Pills bottle 330 151.52 20.57 61 Kirin Dry Beer bottle 330 151.52 20.57 62 Koestritzer Beer bottle 330 90.91 20.57 63 Leffe Blonde Beer bottle 330 181.82 20.57 64 Leffe Brune Beer bottle 330 181.82 20.57 65 LeffeBlonde Dark bottle 330 181.82 20.57 66 Maisels Weisse Original bottle 500 60.00 20.57 67 Mas Fina Hencho Mexico Corona Beer bottle 355 56.34 20.57 68 Miller Beer Lite can 335 89.55 20.57 69 Miller Draft can 355 169.01 20.57 70 Miller Light bottle 355 84.51 20.57 71 Old Rosie box bottle 330 230.30 20.57 72 Oranjeboom bottle 330 60.61 20.57 73 Original Eoettinger Hefeweizen bottle 500 60.00 20.57 74 Original Eoettinger Lager bottle 500 60.00 20.57 75 Peroni Nastro Azzuri Beer bottle 330 106.06 20.57 76 Premium Pear Ider Box bottle 330 230.30 20.57 77 Primo Beer bottle 473 105.71 20.57 78 Promo Big Braddah bottle 473 63.42 20.57 79 Real Belgian Beer bottle 330 90.91 20.57 80 RIVER EG bottle 330 196.97 20.57 81 Rivera 1906 NR bottle 330 90.91 20.57 82 Royal Dutch Beer bottle 330 90.91 20.57 83 Savana Dry bottle 330 166.67 20.57 84 Savana Light bottle 330 166.67 20.57 85 Savana Light cider bottle 330 166.67 20.57 86 Singha Lager Beer bottle 330 121.21 20.57 87 Stella Artois Beer can 330 121.21 20.57 88 Stella Stout bottle 330 90.91 20.57 89 Stowford Med Dry Box bottle 330 90.91 20.57 90 Strongbow Cider bottle 275 290.91 20.57 91 Tiger Beer bottle 330 151.52 20.57 92 Tiger Beer can 330 193.33 20.57 93 Tsingtao Beer bottle 640 46.88 20.57 94 Tuborg Beer bottle 330 90.91 20.57 95 Tuborg Green bottle 330 90.91 20.57 96 Victoria Bitter bottle 375 93.33 20.57 97 Victoria Bitter Beer bottle 375 93.33 20.57 98 Warfteiner bottle 330 93.94 20.57 99 Warstainer Beer bottle 330 90.91 20.57 100 Weston Premium cider box bottle 330 90.91 20.57 ANNEX B-1 List of Brands of Locally Manufactured Distilled Spirits I. List of Brands Based on 2010 BIR Price Survey Brand Name/ Product Description Type of Content Alcohol Specific Net retail Ad Valorem Applicable Packaging Per Content Tax Price per Tax Rate Excise Tax Type of (% by Due per Bottle/Can (15%) per Rate Per Packaging volume or bottle/can Content bottle/can Bottle/Can (in milliliter) by proof) content (Based on 2010 content Content BIR Price (Effective Survey) January 1, 2013) 1 Andy Plxr XO Prm. Whisky bottle 725 40.00% 11.60 94.93 11.39 22.99 2 Aejo Rum Oro bottle 375 36.00% 5.40 19.09 2.06 7.46 3 Antonov Vodka bottle 700 40.00% 11.20 85.33 10.24 21.44 4 Antonov Vodka Mixed non-returnable 250 5.00% 0.50 27.55 0.41 0.91 Drink-Apple bottle 5 Antonov Vodka Mixed returnable 250 5.00% 0.50 24.55 0.37 0.87 Drink-Apple bottle 6 Barcelona Brandy bottle 250 32.50% 3.25 19.21 1.87 5.12 7 Barcelona Brandy bottle 350 32.50% 4.55 21.37 2.08 6.63 8 Barcelona Brandy bottle 700 32.50% 9.10 43.66 4.26 13.36 9 Britannia Gin bottle 375 45.00% 6.75 41.61 5.62 12.37 10 Britannia Gin bottle 750 45.00% 13.50 114.91 15.51 29.01 11 Conquistador bottle 375 40.00% 6.00 40.49 4.86 10.86 12 Coolers Premixed Cocktails bottle 300 10.00% 1.20 36.83 1.10 2.30 13 Coolers Tequila Sunrise bottle 300 36.00% 4.32 23.85 2.58 6.90 14 Cossack Blue Pure Spirit bottle 250 32.50% 3.25 24.35 2.37 5.62 15 Cossack Blue Vodka bottle 350 40.00% 5.60 22.39 2.69 8.29 16 Cossack Blue Vodka bottle 700 40.00% 11.20 44.62 5.35 16.55 17 Cossack Vodka bottle 250 40.00% 4.00 16.87 2.02 6.02 18 Cossack Vodka bottle 350 40.00% 5.60 23.13 2.78 8.38 19 Cossack Vodka bottle 700 40.00% 11.20 46.12 5.53 16.73 20 Don Enrique Brandy Gold bottle 700 36.00% 10.08 69.07 7.46 17.54 21 Don Enrique Brandy Silver bottle 700 40.00% 11.20 48.87 5.86 17.06 22 Don Enrique Mixkila bottle 700 40.00% 11.20 139.62 16.75 27.95 23 El Hombre Tequila Gold bottle 350 40.00% 5.60 106.00 12.72 18.32 24 El Hombre Tequila Gold bottle 500 40.00% 8.00 124.03 14.88 22.88 25 El Hombre Tequila Gold bottle 700 40.00% 11.20 205.27 24.63 35.83 26 El Hombre Tequila Silver bottle 700 40.00% 11.20 116.90 14.03 25.23 27 Embassy Whisky bottle 700 36.00% 10.08 122.70 13.25 23.33 28 Emperador Brandy bottle 375 36.00% 5.40 26.52 2.86 8.26 29 Emperador Brandy bottle 750 36.00% 10.80 57.55 6.22 17.02 30 Emperador Brandy Grandioso bottle 1750 36.00% 25.20 157.21 16.98 42.18 31 Emperador Gold bottle 750 27.50% 8.25 51.54 4.25 12.50 32 Emperador Light bottle 1000 27.50% 11.00 74.25 6.13 17.13 33 Emperador Light bottle 750 27.50% 8.25 55.24 4.56 12.81 34 Generoso Brandy bottle 1000 32.50% 13.00 53.16 5.18 18.18 35 Generoso Brandy bottle 375 32.50% 4.88 20.82 2.03 6.90 36 Generoso Brandy bottle 700 32.50% 9.10 39.73 3.87 12.97 37 Gilbey's 1857 Special Dry Gin bottle 700 40.00% 11.20 149.00 17.88 29.08 38 Gilbey's Gin bottle 375 40.00% 6.00 71.49 8.58 14.58 39 Gilbey's Gin bottle 1000 40.00% 16.00 142.39 17.09 33.09 40 Gilbey's Gin bottle 700 40.00% 11.20 121.63 14.60 25.80 41 Gilbey's London Dry Gin bottle 375 37.50% 5.63 60.46 6.80 12.43 42 Gilbey's Premium Brandy bottle 375 33.00% 4.95 62.48 6.19 11.14 43 Gilbey's Premium Brandy bottle 700 33.00% 9.24 117.14 11.60 20.84 44 Gilbey's Premium Strength bottle 275 7.00% 0.77 37.76 0.79 1.56 45 Gilbey's Special Dry Gin bottle 700 37.50% 10.50 135.28 15.22 25.72 46 Gilbey's Vodka bottle 1000 40.00% 16.00 147.89 17.75 33.75 47 Gilbey's Vodka bottle 700 40.00% 11.20 124.12 14.89 26.09 48 Gin Frasco bottle 700 40.00% 11.20 44.13 5.30 16.50 49 Gin Kapitan bottle 350 40.00% 5.60 16.48 1.98 7.58 50 Ginebra Especial bottle 350 40.00% 5.60 21.64 2.60 8.20 51 Ginebra Especial bottle 750 40.00% 12.00 44.52 5.34 17.34 52 Ginebra Lime/Pomelo bottle 350 40.00% 5.60 21.42 2.57 8.17 53 Ginebra Matador bottle 350 32.50% 4.55 26.37 2.57 7.12 54 Ginebra Pomelo bottle 750 32.50% 9.75 46.05 4.49 14.24 55 Ginebra San Miguel bottle 1000 40.00% 16.00 66.81 8.02 24.02 56 Ginebra San Miguel bottle 320 40.00% 5.12 22.50 2.70 7.82 57 Ginebra San Miguel bottle 350 40.00% 5.60 21.92 2.63 8.23 58 Ginebra San Miguel bottle 700 40.00% 11.20 43.65 5.24 16.44 59 Ginebra San Miguel bottle 750 40.00% 12.00 51.48 6.18 18.18 60 Ginebra San Miguel (bilog) bottle 350 40.00% 5.60 16.89 2.03 7.63 61 Ginebra San Miguel Angelito bottle 250 40.00% 4.00 17.97 2.16 6.16 62 Ginebra San Miguel Premium bottle 750 35.00% 10.50 76.91 8.08 18.58 Gin 63 Gran Matador Brandy bottle 300 32.50% 3.90 24.14 2.35 6.25 64 Gran Matador Brandy bottle 350 32.50% 4.55 27.34 2.67 7.22 65 Gran Matador Brandy bottle 1000 32.50% 13.00 79.03 7.71 20.71 66 Gran Matador Brandy bottle 700 32.50% 9.10 49.32 4.81 13.91 67 Gran Matador Primo bottle 640 32.50% 8.32 37.29 3.64 11.96 68 Gran Matador Solera Gran bottle 700 36.00% 10.08 185.69 20.05 30.13 Reserva 69 Grandioso bottle 1750 36.00% 25.20 181.26 19.58 44.78 70 GSM Angelito bottle 250 40.00% 4.00 16.03 1.92 5.92 71 GSM Blue bottle 1000 32.50% 13.00 63.34 6.18 19.18 72 GSM Blue bottle 275 32.50% 3.58 22.39 2.18 5.76 73 GSM Blue bottle 350 32.50% 4.55 23.86 2.33 6.88 74 GSM Blue bottle 700 32.50% 9.10 45.35 4.42 13.52 75 GSM Flavors (Apple returnable 250 17.50% 1.75 21.13 1.11 2.86 Flavored Spirits, Lychee bottle Flavored Spirits) 76 GSM Hari bottle 350 17.50% 2.45 76.24 4.00 6.45 77 GSM Lite bottle 350 17.50% 2.45 18.42 0.97 3.42 78 Guerrero Brandy bottle 250 32.50% 3.25 18.71 1.82 5.07 79 Guerrero Brandy bottle 750 32.50% 9.75 46.68 4.55 14.30 80 Infinit (Blue Cola Breezer, non-returnable 250 2.50% 0.25 30.05 0.18 0.43 Strawberry Margarita, bottle Citrus Chill) 81 Infinit (Blue Cola Breezer, returnable 250 2.50% 0.25 24.39 0.23 0.48 Strawberry Margarita, bottle Citrus Chill) 82 Infinit (Blue Cola Breezer, bottle 330 2.50% 0.33 24.58 0.18 0.51 Strawberry Margarita, Citrus Chill) 83 Kelly Gin bottle 350 40.00% 5.60 41.19 4.94 10.54 84 Kelly Gin bottle 700 40.00% 11.20 61.56 7.39 18.59 85 La Fuerza Cherry Brandy bottle 750 30.00% 9.00 62.95 5.67 14.67 86 La Fuerza Rice Cordial bottle 750 35.00% 10.50 67.20 7.06 17.56 87 London Dry Gin bottle 250 40.00% 4.00 14.92 1.79 5.79 88 London Dry Gin bottle 375 40.00% 6.00 28.40 3.41 9.41 89 London Gin bottle 1000 40.00% 16.00 107.65 12.92 28.92 90 London Gin bottle 250 40.00% 4.00 20.12 2.41 6.41 91 London Gin bottle 375 40.00% 6.00 32.08 3.85 9.85 92 Maximo Brandy bottle 700 32.50% 9.10 28.03 2.73 11.83 93 MIXX (Blue Curacao, non-returnable 700 39.00% 10.92 140.79 16.47 27.39 Triple Sec) bottle 94 MIXX (Blue Curacao, non-returnable 350 39.00% 5.46 74.19 8.68 14.14 Triple Sec) bottle 95 Napoleon Brandy (St. Remy) bottle 700 40.00% 11.20 458.46 55.02 66.22 96 Napoleon Brandy 15 Yrs Old bottle 375 40.00% 6.00 77.20 9.26 15.26 97 Napoleon Brandy 15 Yrs Old bottle 750 40.00% 12.00 145.01 17.40 29.40 98 Napoleon Brandy VSOP bottle 375 36.00% 5.40 86.91 9.39 14.79 99 Napoleon Brandy VSOP bottle 50 36.00% 0.72 42.07 4.54 5.26 100 Napoleon Brandy VSOP bottle 750 36.00% 10.80 190.49 20.57 31.37 101 Napoleon Brandy VSOP in tin bottle 750 36.00% 10.80 213.13 23.02 33.82 can 102 Negrita Dark Rum bottle 700 37.50% 10.50 461.62 51.93 62.43 103 Negrita White Rum bottle 700 37.50% 10.50 345.54 38.87 49.37 104 Old Captain Rhum 5 Yrs Old bottle 375 40.00% 6.00 30.83 3.70 9.70 105 Old Captain Rhum 5 Yrs Old bottle 700 40.00% 11.20 60.44 7.25 18.45 106 Orchid Blue Curacao Liqueur bottle 350 24.00% 3.36 71.85 5.17 8.53 107 Orchid Blue Curacao Liqueur bottle 50 24.00% 0.48 39.68 2.86 3.34 108 Orchid Blue Curacao Liqueur bottle 700 24.00% 6.72 149.08 10.73 17.45 109 Orchid Coconut Rum bottle 350 27.50% 3.85 73.50 6.06 9.91 110 Orchid Coconut Rum bottle 700 27.50% 7.70 148.04 12.21 19.91 111 Orchid Crme de Banana bottle 350 17.00% 2.38 70.26 3.58 5.96 112 Orchid Crme de Banana bottle 700 17.00% 4.76 147.40 7.52 12.28 113 Orchid Crme de Cacao bottle 350 25.00% 3.50 73.74 5.53 9.03 114 Orchid Crme de Cacao bottle 700 25.00% 7.00 146.52 10.99 17.99 115 Orchid Crme de Menthe bottle 350 24.00% 3.36 71.82 5.17 8.53 116 Orchid Crme de Menthe bottle 700 24.00% 6.72 145.08 10.45 17.17 117 Orchid Melon Liquor bottle 350 21.00% 2.94 75.53 4.76 7.70 118 Orchid Melon Liquor bottle 50 21.00% 0.42 42.57 2.68 3.10 119 Orchid Melon Liquor bottle 700 21.00% 5.88 149.19 9.40 15.28 120 Orchid Triple SEC Liqueur bottle 350 39.00% 5.46 72.36 8.47 13.93 121 Orchid Triple SEC Liqueur bottle 50 39.00% 0.78 39.48 4.62 5.40 122 Orchid Triple SEC Liqueur bottle 700 39.00% 10.92 145.43 17.02 27.94 123 Orgy Lambanog Grapes bottle 750 47.50% 14.25 52.82 7.53 21.78 124 Orgy Lambanog Peppermint bottle 750 25.00% 7.50 57.40 4.31 11.81 125 Orgy Lambanog Puro bottle 750 25.00% 7.50 66.33 4.97 12.47 126 Palawan Blanco (Tropical Rum) bottle 700 40.00% 11.20 51.32 6.16 17.36 127 Palawan Blanco Premium Wht bottle 700 40.00% 11.20 51.99 6.24 17.44 Rhum 128 Paradise Mango Rum Liqueur bottle 700 32.00% 8.96 354.52 34.03 42.99 129 R 18 Vodka Knockers- bottle 330 5.00% 0.66 52.47 0.79 1.45 Calamansi 130 R 18 Vodka Knockers- bottle 330 5.00% 0.66 52.30 0.78 1.44 Guyabano 131 Ron 8 Aos bottle 700 40.00% 11.20 58.01 6.96 18.16 132 Sombrero Negros Gold Tequila bottle 1000 38.00% 15.20 540.27 61.59 76.79 133 Sombrero Negros Gold Tequila bottle 750 38.00% 11.40 461.00 52.55 63.95 134 Sombrero Negros Silver Tequila bottle 700 38.00% 10.64 439.20 50.07 60.71 135 Spirit Bardinet bottle 1000 40.00% 16.00 569.49 68.34 84.34 136 St. George Whisky bottle 700 40.00% 11.20 111.38 13.37 24.57 137 T5 Smooth Aged Rum bottle 700 30.00% 8.40 136.26 12.26 20.66 138 Tanduay 12yrs. Superior bottle 700 40.00% 11.20 121.85 14.62 25.82 139 Tanduay 15yrs. bottle 700 40.00% 11.20 238.07 28.57 39.77 140 Tanduay 5 Light Rum bottle 700 40.00% 11.20 59.35 7.12 18.32 141 Tanduay 8 Aos bottle 700 20.00% 5.60 59.78 3.59 9.19 142 Tanduay Ice bottle 330 5.00% 0.66 20.30 0.30 0.96 143 Tanduay Premiero bottle 700 40.00% 11.20 54.84 6.58 17.78 144 Tanduay Premiero 8 yrs bottle 700 40.00% 11.20 51.18 6.14 17.34 145 Tanduay Premium Rhum bottle 750 36.00% 10.80 219.67 23.72 34.52 146 Tanduay Rhum 65 bottle 375 40.00% 6.00 19.83 2.38 8.38 147 Tanduay Rhum 65 bottle 750 40.00% 12.00 40.58 4.87 16.87 148 Tanduay Rhum Dark bottle 1000 40.00% 16.00 100.47 12.06 28.06 FIVE YEARS 149 Tanduay Rhum bottle 250 40.00% 4.00 17.45 2.09 6.09 Dark FIVE YEARS 150 Tanduay Rhum Dark bottle 375 40.00% 6.00 24.27 2.91 8.91 FIVE YEARS 151 Tanduay Rhum Dark bottle 750 40.00% 12.00 49.84 5.98 17.98 FIVE YEARS 152 Tanduay Rhum E.S.Q. bottle 375 32.50% 4.88 18.28 1.78 6.66 153 Tanduay Rhum E.S.Q. bottle 750 32.50% 9.75 35.37 3.45 13.20 154 Tanduay Rum 1584 bottle 700 40.00% 11.20 229.52 27.54 38.74 155 Tanduay Rum 15YO bottle 700 40.00% 11.20 221.32 26.56 37.76 156 Tanduay Rum 1854 bottle 700 40.00% 11.20 223.17 26.78 37.98 157 Tanduay Superior Rum bottle 700 40.00% 11.20 125.85 15.10 26.30 158 Tanduay T5 Light bottle 700 30.00% 8.40 62.15 5.59 13.99 159 Tanduay White Premium Rhum bottle 375 36.00% 5.40 20.34 2.20 7.60 160 Tanduay White Premium Rhum bottle 750 36.00% 10.80 44.97 4.86 15.66 161 The Bar Apple Vodka bottle 700 25.30% 7.08 55.56 4.22 11.30 162 The Bar Lemon & Lime Gin bottle 700 25.30% 7.08 55.58 4.22 11.30 163 The Bar Orange Vodka bottle 700 25.30% 7.08 55.52 4.21 11.30 164 The Bar Silver bottle 700 35.00% 9.80 53.83 5.65 15.45 165 The Bar Silver Vodka bottle 700 35.00% 9.80 48.56 5.10 14.90 166 The Bar Strawberry Vodka bottle 700 25.30% 7.08 55.76 4.23 11.32 167 Tondena Premium Rum bottle 700 36.00% 10.08 36.01 3.89 13.97 168 Toska Vodka bottle 700 40.00% 11.20 99.82 11.98 23.18 169 Vino de Chino bottle 375 25.00% 3.75 31.72 2.38 6.13 170 Vino Kulafo bottle 1000 25.00% 10.00 32.33 2.42 12.42 171 Vino Kulafo bottle 350 25.00% 3.50 13.13 0.99 4.49 172 Vino Kung Fu bottle 375 40.00% 6.00 22.75 2.73 8.73 173 Vino San Miguel bottle 640 20.00% 5.12 33.01 1.98 7.10 174 VOS Brandy bottle 375 40.00% 6.00 18.24 2.19 8.19 175 Webengton's Anisado bottle 350 25.00% 3.50 17.31 1.30 4.80 176 Webengton's Special Brandy bottle 375 25.00% 3.75 12.94 0.97 4.72 177 Webengton's Special Brandy bottle 750 25.00% 7.50 25.88 1.94 9.44 178 West Lambanog bottle 375 32.50% 4.88 128.83 12.56 17.44 179 West Lambanog Green Apple bottle 750 32.50% 9.75 56.72 5.53 15.28 180 West Lambanog Pomelo/Sberry bottle 750 32.50% 9.75 59.00 5.75 15.50 181 White Castle Calibre 69 bottle 187 34.50% 2.58 22.42 2.32 4.90 182 White Castle Calibre 69 bottle 350 34.50% 4.83 38.44 3.98 8.81 183 White Castle Calibre 69 bottle 50 34.50% 0.69 31.45 3.26 3.95 184 White Castle Calibre 69 bottle 700 34.50% 9.66 58.91 6.10 15.76 185 White Castle Five Whisky 69 bottle 350 40.00% 5.60 34.43 4.13 9.73 186 White Castle Five Whisky 69 bottle 700 34.50% 9.66 75.52 7.82 17.48 187 White Castle Whisky bottle 375 40.00% 6.00 55.40 6.65 12.65 Five Years Old 188 White Castle Whisky bottle 700 40.00% 11.20 106.07 12.73 23.93 Five Years Old 189 Zoe Rei (Green Apple, bottle 750 32.50% 9.75 49.18 4.79 14.54 Zombie, Bubblegum) II. List of Brands (not included in 2010 BIR Price Survey and introduced in the market before effectivity of R.A. No. 10351) Based on Latest Suggested Net Retail Price Per Sworn Statement Submitted by the Manufacturer or Importer HCTDIS Brand Name/ Product Description Type of Content Alcohol Specific Net retail Ad Valorem Applicable Packaging Per Content Tax Price per Tax Rate Excise Tax Type of (% by Due per Bottle/Can (15%) per Rate Per Packaging volume or bottle/can Content bottle/can Bottle/Can (in milliliter) by proof) content (Based on content Content Latest SNRP (Effective per Sworn January 1, Statement) 2013) 1 Antonov Vodka Mixed bottle 330 5.00% 0.66 21.84 0.33 0.99 Drinks-Apple (Non-returnable container) 2 Antonov Vodka Mixed Drinks- bottle 330 5.00% 0.66 21.84 0.33 0.99 Cosmopolitan(Non-returnable container) 3 Antonov Vodka Mixed Drinks- bottle 330 5.00% 0.66 17.38 0.26 0.92 Cosmopolitan (Returnable container) 4 Antonov Vodka Mixed Drinks- bottle 330 5.00% 0.66 21.84 0.33 0.99 Ginger Ale (Non-returnable container) 5 Antonov Vodka Mixed bottle 330 5.00% 0.66 21.84 0.33 0.99 Drinks-Ice (Non-returnable container) 6 Antonov Vodka Mixed Drinks- bottle 330 5.00% 0.66 21.84 0.33 0.99 Kamikaze (Non-returnable container) 7 Antonov Vodka Schnapps- bottle 700 25.00% 7.00 66.29 4.97 11.97 Currant 8 Antonov Vodka Schnapps- bottle 700 25.00% 7.00 66.29 4.97 11.97 Espresso 9 Boracay Cappuccino bottle 700 25.00% 7.00 80.00 6.00 13.00 10 Boracay Coconut bottle 700 25.00% 7.00 80.00 6.00 13.00 11 Boracay Melon bottle 700 25.00% 7.00 80.00 6.00 13.00 12 Cocktails - Blue Mai Tai bottle 700 15.00% 4.20 75.00 3.38 7.58 13 Cocktails - Margarita bottle 700 15.00% 4.20 75.00 3.38 7.58 14 Cocktails - Mojito bottle 700 15.00% 4.20 75.00 3.38 7.58 15 Cocktails - Strawberry Daiquiri bottle 700 15.00% 4.20 75.00 3.38 7.58 16 Emperador Light bottle 500 27.50% 5.50 46.00 3.80 9.30 17 Ginebra San Miguel - Frasco bottle 700 40.00% 11.20 47.14 5.66 16.86 18 Ginebra San Miguel - Frasquito bottle 350 40.00% 5.60 23.57 2.83 8.43 19 Ginebra San Miguel - Premium bottle 750 35.00% 10.50 77.11 8.10 18.60 Gin 20 Ginebra San Miguel Fiesta bottle 350 40.00% 5.60 22.68 2.72 8.32 21 Gran Matador Primo Light bottle 350 25.00% 3.50 28.69 2.15 5.65 22 Gran Matador Primo Light bottle 700 25.00% 7.00 53.79 4.03 11.03 23 Gran Matador Primo Light bottle 1000 25.00% 10.00 73.00 5.48 15.48 24 GSM Angelito - Flavored bottle 250 25.00% 2.50 19.60 1.47 3.97 Gin-Dalandan 25 GSM Angelito - Flavored bottle 250 25.00% 2.50 19.60 1.47 3.97 Gin-Melon 26 GSM Blue Light bottle 700 25.00% 7.00 51.11 3.83 10.83 27 Infinit-Blue Cola Breezer can 330 2.50% 0.33 24.76 0.19 0.52 28 Mardi Gras Choco-Mint bottle 700 20.00% 5.60 100.00 6.00 11.60 29 Mardi Gras Mango-Orange bottle 700 20.00% 5.60 100.00 6.00 11.60 30 Tanduay Light bottle 750 27.50% 8.25 55.00 4.54 12.79 31 The Bar-Citrus Tequila bottle 700 35.00% 9.80 100.00 10.50 20.30 32 Vino Agila bottle 350 20.00% 2.80 18.00 1.08 3.88 ANNEX C List of Existing Brands of Imported Sparkling Wines As of December 2012 I. List of Brands Based on 2010 BIR Price Survey Type of Content Per Net Retail Applicable Brand Name/ Product Description Packaging Type of Price Excise Tax Rate Packaging convert Per Liter (in milliliter) into per (Effective bottle of January P750 ml. 1, 2013) A. NRP per bottle of 750ml regardless of proof is P500.00 and below 1 Andre California Champagne bottle 750 297.27 250.00 2 Andre Champagne Brut bottle 750 316.68 250.00 3 Andre Champagne Clfrnia Rose bottle 750 289.70 250.00 4 Andri Pink Champagne bottle 750 220.84 250.00 5 Asti Cinzano bottle 750 349.64 250.00 6 Asti Martini bottle 750 428.76 250.00 7 Asti Spumante bottle 750 149.98 250.00 8 Batasiolo Moscato D' Asti Docq bottle 750 412.81 250.00 9 Batasiolo Moscato Spumante bottle 750 195.84 250.00 10 Batasiolo Sabu Barbera D' Asti bottle 750 360.13 250.00 11 Beringer California Sparkling Wine Zin bottle 750 489.77 250.00 12 Blue Nun Sparkling Gold bottle 750 314.32 250.00 13 Blue Nun Sparkling Wine bottle 750 470.84 250.00 14 Cava Cristalino Brut bottle 750 345.40 250.00 15 Cava Sparking Wine Semi bottle 750 345.40 250.00 16 Charlemagne Demi/sec Sparkwine bottle 750 214.15 250.00 17 Echeverria Unwooden Chardonnay bottle 750 278.88 250.00 18 Elysee Brut bottle 750 225.19 250.00 19 Elysee Brut/Semi-Dec bottle 750 224.86 250.00 20 Elysee Demi-Sec bottle 750 225.31 250.00 21 Freixenet Elyssia Pinot Noir bottle 750 493.16 250.00 22 Gancia Asti bottle 750 403.88 250.00 23 Martini Asti Spumanti bottle 750 370.23 250.00 24 Moscato Spumante bottle 750 147.45 250.00 25 Novellino Sparkling bottle 750 109.23 250.00 26 Opera Brut bottle 750 296.73 250.00 27 Tosti Asti DOCG bottle 700 250.50 250.00 28 Tosti Asti Sparkling Wine bottle 750 336.91 250.00 29 Tosti Asti Spumante bottle 750 336.91 250.00 30 Tosti Moscato Spumante bottle 750 122.63 250.00 31 Tosti Prosecco bottle 750 194.06 250.00 32 Tyrells Premium Brut bottle 750 216.38 250.00 33 White Wine Vega Verde bottle 750 232.00 250.00 34 Zonen Asti Champagne bottle 750 452.98 250.00 B. NRP per bottle of 750ml regardless of proof is more than P500.00 35 Baron Fuente Brut Rose bottle 750 1,984.23 700.00 36 Baron Fuente Brut Tradition bottle 750 1,801.20 700.00 37 Billecart-Salmon-Brut Reserve-Non bottle 750 2,908.34 700.00 Vintage 38 Cava Marques de Roquena bottle 750 627.09 700.00 39 Champagne Brut bottle 750 760.41 700.00 40 Champagne Rose bottle 750 1,850.03 700.00 41 Duval Champagne Brut bottle 750 2,742.89 700.00 42 Fat Bastard Sparkling Brut bottle 750 506.56 700.00 43 Fontanafredda Papagena Barbera bottle 750 715.48 700.00 44 Moet & Chandon Brut Imperial bottle 750 2,060.30 700.00 45 Moet & Chandon Champagne bottle 750 2,220.57 700.00 46 Moet & Chandon Dom Perignon bottle 750 6,662.53 700.00 47 Piper Heidsieck Brut bottle 750 1,383.07 700.00 48 Prosecco Spumante bottle 750 618.16 700.00 49 Riunite Bianco Spunante bottle 750 2,198.97 700.00 50 TailTiger Brut bottle 750 2,608.96 700.00 II. List of Brands (not included in 2010 BIR Price Survey and introduced in the market before effectivity of R.A. No. 10351) Based on Latest Suggested Net Retail Price Per Sworn Statement Submitted by the Manufacturer or Importer CITDES Type of Content Per Net Retail Applicable Brand Name/ Product Description Packaging Type of Price Excise Tax Rate Packaging convert Per Liter (in milliliter) into per (Effective bottle of January P750 ml. 1, 2013) A. NRP per bottle of 750ml regardless of proof is P500.00 and below 1 75 CL Buck Fizz bottle 750 334.82 250.00 2 Alsace Cremant Rose Sparkling Wine bottle 750 300.00 250.00 3 Andre Champagne Brut bottle 750 446.00 250.00 4 Andre Champagne Rose bottle 750 446.00 250.00 5 Arturo Rose Bersona VSQ Brut Rose bottle 750 400.00 250.00 6 Asti Cinzano bottle 750 333.00 250.00 7 Asti Docg bottle 750 172.00 250.00 8 Asti Martini bottle 750 435.00 250.00 9 Asti Martini Spumanta Brut bottle 750 435.00 250.00 10 Asti Spumante bottle 750 435.00 250.00 11 Bacorosa bottle 750 325.00 250.00 12 Bersona Rosso VS bottle 750 200.00 250.00 13 Blanc de Blancs bottle 750 405.00 250.00 14 Blue Nun Sparkling bottle 750 375.00 250.00 15 Blue Nun Sparkling Gold bottle 750 375.00 250.00 16 Blue Sec Dumont bottle 750 65.00 250.00 17 Bridgewater Mill Sparkling bottle 750 360.00 250.00 18 C R Sparkling White bottle 750 481.00 250.00 19 Caprousse Fraise bottle 750 195.00 250.00 20 Carlo Rossi Sparkling White bottle 750 158.00 250.00 21 Castelgar Braceto D Accqu Doc bottle 750 290.00 250.00 22 Cava Brut Nature 09 bottle 750 176.73 250.00 23 Cava Cristalino Brut bottle 750 176.73 250.00 24 Cava Lucendo & Reqena bottle 750 176.73 250.00 25 Cava Semi Seco bottle 750 305.00 250.00 26 Cava Tresor Brut Reserva bottle 750 441.00 250.00 27 Cava Tresor Brut Rose bottle 750 239.00 250.00 28 Cava Vallformosa Clasic Semi Seco bottle 750 136.00 250.00 29 Celebrus Brut bottle 750 126.00 250.00 30 Champagne Christophe Tradition bottle 750 118.00 250.00 31 Champalou Vouray Brut Methode bottle 750 90.00 250.00 Traditionally 32 Charmat D. Luciano Bco Moscato bottle 750 430.00 250.00 33 Cherry Vodka Fizz bottle 750 491.00 250.00 34 Cinzano Gran Dolce bottle 750 384.00 250.00 35 Codorniu Cava Original Semi Sec bottle 750 150.00 250.00 36 Cosmopolitan Fizz bottle 750 94.00 250.00 37 Cremant Du Jura Andre Et Mireille bottle 750 423.00 250.00 Tissot-Brut 38 Cristalino Cava Brut bottle 750 109.00 250.00 39 Cv Cristalino j. Serrs semi bottle 750 485.00 250.00 40 DE NV Brut bottle 750 236.00 250.00 41 Deakin Brut bottle 750 236.00 250.00 42 Deakin Estate Brut chardonnay bottle 750 236.00 250.00 Pinot Noir 43 Elysee Brut bottle 750 365.00 250.00 44 Elysee Demi-Sec bottle 750 365.00 250.00 45 Engine Room NV Sparkling Shiraz bottle 750 120.00 250.00 46 Freixenet Carta Nevada bottle 750 328.00 250.00 47 Freixenet Cordon Negro bottle 750 328.00 250.00 48 Freixenet Elyssia Grand Cuvee bottle 750 469.00 250.00 49 Freixenet Elyssia Pinot Noir bottle 750 469.00 250.00 50 Freixenet Spumante bottle 750 469.00 250.00 51 Gancia Asti Docg Bianco bottle 750 450.00 250.00 52 Gibo Asti bottle 750 441.00 250.00 53 Gin Fizz bottle 750 108.00 250.00 54 grasparosa doc dolce collie scan bottle 750 284.00 250.00 55 Henkell Halbtrocken Sparkling wine bottle 750 246.00 250.00 56 Indigene Cremant Du Jura Andre Et bottle 750 472.00 250.00 Mireille Tissot - Brut 57 Jacob's Creek Chardonnay Pinot Noir bottle 750 423.00 250.00 58 Jacob's Creek Sparkling Rose bottle 750 423.00 250.00 59 Jc chadonnay pinot noir bottle 750 311.00 250.00 60 Jc Sparklling rose bottle 750 311.00 250.00 61 Jean Perico Brut bottle 750 340.00 250.00 62 Jean Perico Cava Brut bottle 750 488.00 250.00 63 Jean Perico Demi-Sec bottle 750 488.00 250.00 64 josep Masach Cava Black De black bottle 750 340.00 250.00 65 josep Masach Cava Semi Seco bottle 750 340.00 250.00 66 Kaappse Vonkel Brut Rose bottle 750 370.00 250.00 67 Kaapse Vonkel Brut bottle 750 370.00 250.00 68 Kupferberg Sekt Kupferberg Gold bottle 750 370.00 250.00 69 lamb reggiano doc secco bottle 750 263.00 250.00 70 loxton Sparkling Brut bottle 750 470.00 250.00 71 malvasia doc dolce colli pc tf bottle 750 225.00 250.00 72 Martini Asti Spumante bottle 750 202.00 250.00 73 Masach Carolina Brut Nature bottle 750 366.00 250.00 74 Masachs Blanc de Blanc Brut bottle 750 362.00 250.00 75 Masachs Brut Reserva bottle 750 362.00 250.00 76 Masachs Demi Sec bottle 750 344.00 250.00 77 Mojito Fizz bottle 750 99.00 250.00 78 Moscato bottle 750 280.00 250.00 79 Moscato Dulce bottle 750 280.00 250.00 80 Moscato Spumante bottle 750 150.00 250.00 81 Mumm Cordon Rouge bottle 750 450.00 250.00 82 Nottage Hill Sparkling Chardonnay Brut bottle 750 375.00 250.00 83 Opera Blanc Brut bottle 750 395.00 250.00 84 Opera Rose Demi-Sec bottle 750 395.00 250.00 85 Pink Fizz bottle 750 100.00 250.00 86 Premium Buck Fizz bottle 750 491.00 250.00 87 Premium Bucks bottle 750 491.00 250.00 88 Prestig Cava bottle 750 136.00 250.00 89 Processo Extra bottle 750 161.00 250.00 90 Prosecco bottle 750 360.00 250.00 91 Prosecco bottle 750 360.00 250.00 92 Prosecco Brut rose bottle 750 252.00 250.00 93 Prosecco Cuvee bottle 750 252.00 250.00 94 Prosecco Special Cuvee bottle 750 269.00 250.00 95 Prosecco Spumante bottle 750 300.00 250.00 96 Proseco Extra dry bottle 750 300.00 250.00 97 Reserva Anturo bversona vsq brut bottle 750 350.00 250.00 98 Roxe Pinot Nero bottle 750 150.00 250.00 99 San Michelle Muscato D Asti Doc bottle 500 172.50 250.00 100 Sloe Gin Fizz bottle 750 491.00 250.00 101 spark Wine brut rose claisic bottle 750 491.00 250.00 102 Spark WineBrut Classic bottle 375 308.00 250.00 103 Sparkling Lambrusco bottle 750 441.00 250.00 104 Sparkling Wine Brut VECPRD Cava bottle 750 95.00 250.00 105 Sparkling Wine Brut VECPRD Cava Brut bottle 750 79.00 250.00 106 Sparkling Wine Brut VECPRD Semi Seco bottle 750 91.00 250.00 107 spumante brut rose metoda classico bottle 750 473.00 250.00 108 Spy Vallet 2008 Echelon (Brut) bottle 750 200.00 250.00 109 Supreme de Cassis Gabriel Boudier bottle 750 383.00 250.00 110 Taittinger Reserve bottle 750 102.00 250.00 111 Taittinger Rose bottle 750 193.00 250.00 112 Trryls Premium Brut bottle 750 395.00 250.00 113 Vallformosa Brut Cava Nature bottle 750 305.00 250.00 114 Vallformosa Brut Nature Eric Reserva bottle 750 350.00 250.00 Cava 115 Vallformosa Cava Clasic Brut bottle 750 305.00 250.00 116 Vallformosa Clasic Semi Seco Cava bottle 750 305.00 250.00 117 Vallformosa Mvsa De Cava Brut bottle 750 305.00 250.00 118 Vallformosa Reserva Brut Carla Cava bottle 750 350.00 250.00 119 Vcprd Cava Brut bottle 750 385.00 250.00 120 Vcprd Cava Brut Mvsa bottle 750 400.00 250.00 121 Vcprd Cava Res. Brut Mvsa bottle 750 285.00 250.00 122 Vcprd Cava Semi Seco bottle 750 285.00 250.00 123 Vcprd Cava Semi Seco Mvsa bottle 750 285.00 250.00 124 Vecprd-Cava Brut Mvsa bottle 750 305.00 250.00 125 Vecprd-Cava Brut Nature bottle 750 385.00 250.00 126 Vecprd-Cava Brut Nature Eric bottle 750 285.00 250.00 127 Vecprd-Cava Brut Rosado Chantal bottle 750 305.00 250.00 128 Vecprd-Cava Brutrosado Clasic bottle 750 305.00 250.00 129 Vecprd-Cava Carla bottle 750 425.00 250.00 130 Vecprd-Cava Semi Seco bottle 750 285.00 250.00 131 Vecprd-Cava Semi Seco Mvsa bottle 750 285.00 250.00 132 Veuve Chicquot Ponsardin Champagne bottle 750 350.00 250.00 133 Vilarnau Brut Cava bottle 750 285.00 250.00 134 Vilarnau Brut Cava bottle 750 285.00 250.00 135 Vilarnau Brut Nature Caja bottle 750 305.00 250.00 136 Vilarnau Brut Rosado bottle 750 305.00 250.00 137 Vilarnau Cava Brut bottle 750 285.00 250.00 138 Vilarnau Cava Brut Nature bottle 750 305.00 250.00 139 Vilarnau Demi sec bottle 750 305.00 250.00 140 Vilarnau rosado Caja bottle 750 355.00 250.00 141 Vino Espumoso Extra Brui-Sparkling Wine bottle 750 139.00 250.00 142 Voga Sparkling bottle 750 139.00 250.00 143 Yellow Tail Bubbles bottle 750 129.00 250.00 144 Yellow tail Bubbles Sparkling Rose wine bottle 750 129.00 250.00 145 Yellow Tail Bubbles Sparkling White Wine bottle 750 258.00 250.00 B. NRP per bottle of 750ml regardless of proof is more than P500.00 146 Banrock Chardonnay bottle 750 610.00 700.00 147 Batasiolo Metodo Classico bottle 750 610.00 700.00 148 Bellini bottle 750 531.00 700.00 149 Bih Sparkling Pinot bottle 750 738.00 700.00 150 Brut Oudinot Champagne bottle 750 681.00 700.00 151 Campagne Baronsde Rothschilled bottle 750 580.00 700.00 Blanc De Blanc 152 Campagne Baronsde Rothschilled Brut bottle 750 580.00 700.00 153 Charles Heidsieck Champagne bottle 750 1,460.00 700.00 154 Duval Leroy Champagne Brut bottle 750 800.00 700.00 155 Kir Royale bottle 750 531.00 700.00 156 Lanson Black Label bottle 750 1,425.00 700.00 157 Lanson Ivory Label bottle 750 1,450.00 700.00 158 Lanson Rose Label bottle 750 1,700.00 700.00 159 Lune Sparkling bottle 750 648.00 700.00 160 Mioneto Prosecco Brut Gold bottle 750 580.00 700.00 161 Mionetto Brut Gold bottle 750 580.00 700.00 162 Mionetto Prosecco Brut bottle 750 580.00 700.00 163 Mionettovaldobbiadene Proseco Brut bottle 750 580.00 700.00 164 Perrier Jouet Grand Brut bottle 750 1,290.00 700.00 165 Pinot Di Pinot Spumante Brut bottle 750 1,350.00 700.00 166 Piper Heidsieck bottle 750 1,431.00 700.00 167 Piper Heidsieck Champagne Brut bottle 750 1,431.00 700.00 168 Prestige Brut Cava bottle 750 888.00 700.00 169 Rosa Regale bottle 750 525.00 700.00 170 Rose bottle 750 4,192.00 700.00 171 Royal Brut Pommery Champagne bottle 750 974.00 700.00 172 St. Gall 1er Cru Bdb bottle 750 719.00 700.00 173 Taittinger Brut Reserve bottle 750 1,995.00 700.00 174 Tissot Arbois Cremant Classique bottle 750 666.00 700.00 Sparkling Wine 175 Tissot Arbois Cremant Indigene bottle 750 666.00 700.00 Sparkling Wine 176 Yellow Tail Bubble Rose bottle 750 870.00 700.00 ANNEX D-1 List of Locally-Manufactured Cigarette Brands As of December 2012 1. List of Brands Based on 2010 BIR Price Survey Content/Unit Net Retail Applicable Brand Names (pack) Price (Based Excise Tax Rates on 2010 Effective BIR Price Jan. 1, 2013 Survey) under R.A. No. 10351 A. Cigarettes Packed by Machine A.1. Net Retail Price (NRP) is Php11.50 Per Pack and below 1 Astro Filter King 20 sticks/pack 10.92 12.00 2 Astro Menthol King 20 sticks/pack 10.92 12.00 3 Bonus Menthol Filter 100's 20 sticks/pack 3.96 12.00 4 Boss Filter King 20 sticks/pack 5.75 12.00 5 Boss Menthol 100's 20 sticks/pack 6.17 12.00 6 Boss Super King 20 sticks/pack 4.59 12.00 7 Bowling Gold Filter King (SP) 20 sticks/pack 4.31 12.00 8 Bowling Gold Menthol 100's 20 sticks/pack 5.74 12.00 9 Bowling Gold Menthol King (SP) 20 sticks/pack 5.74 12.00 10 Bowling Green Menthol 100's 20 sticks/pack 6.11 12.00 11 Bowling Green Premium Menthol 100's 20 sticks/pack 5.30 12.00 12 Bronx Menthol 100's 20 sticks/pack 7.89 12.00 13 Cannon Menthol 100's 20 sticks/pack 8.57 12.00 14 Champion Menthol 100's 20 sticks/pack 10.91 12.00 15 Champion Menthol King 20 sticks/pack 10.24 12.00 16 Champion Mild Menthol King 20 sticks/pack 10.21 12.00 17 Charter Lights FK 20 sticks/pack 6.91 12.00 18 Dallas Menthol 100's 20 sticks/pack 5.97 12.00 19 Evergreen Menthol 100's 20 sticks/pack 6.35 12.00 20 Faith Menthol 100's 20 sticks/pack 6.15 12.00 21 Forbes Filter King 20 sticks/pack 4.69 12.00 22 Fortune Int'l Extra Filter King 20 sticks/pack 10.84 12.00 23 Fortune Int'l Extra Filter King (10's) * 10 sticks/pack 6.58 12.00 24 Fortune Int'l Extra Menthol 100's 20 sticks/pack 9.08 12.00 25 Fortune Int'l Extra Menthol King (10's) * 10 sticks/pack 6.49 12.00 26 Fortune Int'l Extra Menthol King 20 sticks/pack 9.41 12.00 27 Fortune Int'l Filter King 20 sticks/pack 9.49 12.00 28 Fortune Int'l Filter King (10's) * 10 sticks/pack 6.24 12.00 29 Fortune Int'l Menthol King 20 sticks/pack 10.03 12.00 30 Fortune Int'l Ultra Filter King 20 sticks/pack 9.86 12.00 31 Fortune Int'l Ultra Filter King (10's) * 10 sticks/pack 6.36 12.00 32 Fortune Int'l Ultra Filter King (Box) 20 sticks/pack 11.35 12.00 33 Fortune Int'l Ultra Menthol King 20 sticks/pack 10.07 12.00 34 Forum Menthol 100's 20 sticks/pack 4.45 12.00 35 Golden Key Menthol 100's 20 sticks/pack 5.88 12.00 36 Hope Lux M King (10's)-Guitar Design * 10 sticks/pack 8.28 12.00 37 Ice Menthol 100's 20 sticks/pack 4.90 12.00 38 Jackpot Menthol 100's 20 sticks/pack 5.57 12.00 39 LA Int'l. Menthol Supra 100's-HP 20 sticks/pack 4.23 12.00 40 LA Lights Menthol KS (85's) 20 sticks/pack 4.23 12.00 41 LA Menthol Super Kings 100's 20 sticks/pack 4.33 12.00 42 Liberty Menthol 100's 20 sticks/pack 5.55 12.00 43 Mark M 100's 20 sticks/pack 8.58 12.00 44 Marlboro Filter (2x10's) Flip Top * 10 sticks/pack 8.27 12.00 45 Marlboro Filter KS (5's) * 5 sticks/pouch 4.11 12.00 46 Marlboro Lights KS (5's) * 5 sticks/pouch 3.81 12.00 47 Marlboro Lights Menthol (10's) KS FTB * 10 sticks/pack 8.56 12.00 48 Marlboro Menthol KS-(10's)-FTB Black 10 sticks/pack 9.10 12.00 49 Marvel Filter Kings (Red) 20 sticks/pack 3.18 12.00 50 Marvels Menthol 100's 20 sticks/pack 3.24 12.00 51 Maverick Filter King 20 sticks/pack 4.67 12.00 52 Memphis Filter King 20 sticks/pack 3.57 12.00 53 Memphis Filter King-HP 20 sticks/pack 3.57 12.00 54 Memphis Menthol 100's-HP 20 sticks/pack 3.57 12.00 55 Mighty Full Flavor KS (85's) 20 sticks/pack 6.46 12.00 56 Mighty Full Flavor KS (Black) 20 sticks/pack 7.53 12.00 57 Mighty Full Flavor KS HP 20 sticks/pack 5.30 12.00 58 Mighty Full Flavor-HP 20 sticks/pack 6.74 12.00 59 Mighty Menthol 100's 20 sticks/pack 5.30 12.00 60 Mighty Menthol 100's-HP 20 sticks/pack 7.21 12.00 61 Miller Filter Silver KS SP 20 sticks/pack 10.27 12.00 62 Miller Filter King Size (5's) Pouch * 5 sticks/pouch 3.03 12.00 63 Miller Filter Silver-(5's) KS Pouch * 5 sticks/pouch 2.88 12.00 64 Miller Int'l Menthol Green SP 100's 20 sticks/pack 9.63 12.00 65 Miller Int'l Menthol Silver-(5's) Pouch 100's * 5 sticks/pouch 2.93 12.00 66 Miracle Menthol 100's 20 sticks/pack 10.04 12.00 67 More Classic 20 sticks/pack 9.21 12.00 68 More Classic (Box) 20 sticks/pack 8.60 12.00 69 More Classic Lights (Box) 20 sticks/pack 9.82 12.00 70 More Premium Int'l 20 sticks/pack 9.15 12.00 71 More Premium M 100's 20 sticks/pack 8.75 12.00 72 Nation M 100's 20 sticks/pack 4.48 12.00 73 Navy Club Filter King 20 sticks/pack 4.56 12.00 74 Pentagon Menthol 100's 20 sticks/pack 4.54 12.00 75 Pentagon Menthol King 20 sticks/pack 4.67 12.00 76 Philip Morris Menthol KS FTB-(10's) * 10 sticks/pack 6.25 12.00 77 Philip Morris Menthol-(5's) 100's Pouch * 5 sticks/pouch 3.84 12.00 78 Plaza Int'l. Menthol 100's 20 sticks/pack 9.03 12.00 79 State Menthol 100's 20 sticks/pack 4.41 12.00 80 Stork Int'l Menthol KS 20 sticks/pack 6.16 12.00 81 Stork Int'l Menthol SP 100's 20 sticks/pack 5.29 12.00 82 Stork Int'l Select Filter King 20 sticks/pack 6.37 12.00 83 Stork Methol King Size 20 sticks/pack 4.88 12.00 84 Stork Spl. Lts. Menthol 100's-Silver 20 sticks/pack 4.23 12.00 85 Triple A Freedom Select M 100's 20 sticks/pack 4.41 12.00 86 Westpoint Filter King 20 sticks/pack 5.30 12.00 87 Winnsboro FK 20 sticks/pack 5.63 12.00 88 Winnsboro M 100's 20 sticks/pack 5.29 12.00 89 Winnsboro MK 20 sticks/pack 5.39 12.00 90 Winston FK (Box 10's) * 10 sticks/pack 8.29 12.00 91 Winston Lights (Box 10's) * 10 sticks/pack 8.28 12.00 92 Winter Menthol 100's 20 sticks/pack 6.71 12.00 A.2. NRP is more than Php11.50 Per Pack 93 Camel F Kings 20 sticks/pack 11.79 25.00 94 Champion Int'l M 100's 20 sticks/pack 17.86 25.00 95 Fortune Int'l Filter King (Box) 20 sticks/pack 12.49 25.00 96 Guess M 100's 20 sticks/pack 23.42 25.00 97 Hope Lux M 100's 20 sticks/pack 14.25 25.00 98 Hope Lux M King 20 sticks/pack 17.95 25.00 99 Hope Lux M King-Guitar Design (Box) 20 sticks/pack 17.37 25.00 100 Joomong Fresh American Taste-FTB 20 sticks/pack 20.54 25.00 101 Marlboro Filter Flip Top 20 sticks/pack 17.40 25.00 102 Marlboro Filter King SP 20 sticks/pack 14.78 25.00 103 Marlboro Lights Flip Top 20 sticks/pack 17.70 25.00 104 Marlboro Lights Flip Top (Gold) 20 sticks/pack 19.28 25.00 105 Marlboro Lights KS Flip Top (Blue) 20 sticks/pack 20.28 25.00 106 Marlboro Lights KS SP 20 sticks/pack 16.21 25.00 107 Marlboro Lights Menthol FTB 20 sticks/pack 19.70 25.00 108 Marlboro Lights Menthol SP 20 sticks/pack 16.71 25.00 109 Marlboro Menthol King SP 20 sticks/pack 15.88 25.00 110 Marlboro Menthol KS-FTB Black 20 sticks/pack 17.43 25.00 111 Miller Filter King Size 20 sticks/pack 12.17 25.00 112 Miller Int'l Menthol Silver SP 100's 20 sticks/pack 12.17 25.00 113 Miller Int'l Menthol White SP 100's 20 sticks/pack 12.17 25.00 114 Mr. President FK 20 sticks/pack 13.16 25.00 115 Peak Menthol 100's 20 sticks/pack 11.80 25.00 116 Philip Morris Lights Menthol 100's FTB 20 sticks/pack 16.45 25.00 117 Philip Morris Menthol 100's FTB 20 sticks/pack 17.36 25.00 118 Philip Morris Menthol 100's SP 20 sticks/pack 19.13 25.00 119 Philip Morris Menthol KS FTB 20 sticks/pack 15.94 25.00 120 Philip Morris Menthol KS SP 20 sticks/pack 16.25 25.00 121 Rambo M 100's 20 sticks/pack 21.58 25.00 122 Winston FK (Box) 20 sticks/pack 16.98 25.00 123 Winston FK SP 20 sticks/pack 13.33 25.00 124 Winston Lights (Box) 20 sticks/pack 16.15 25.00 125 Winston Lights SP 20 sticks/pack 14.47 25.00 * NRP is converted into individual package of 5s or 10s pursuant to Section 11 of RR No. 17-2012 B. Cigarettes Packed by Hand (regardless of NRP) 12.00 2. List of Brands (not included in 2010 BIR Price Survey and introduced in the market before effectivity of RA No. 10351) Based on Suggested Net Retail Price Per Sworn Statement Submitted by the Manufacturer or Importer caIDSH Content/Unit Net Retail Applicable Brand Names (pack) Price (Based Excise Tax Rates on Latest Effective Suggested Net Jan. 1, 2013 Retail Price under R.A. No. Per Sworn 10351 Statement) A. Cigarettes Packed by Machine A.1. NRP is Php11.50 Per Pack and below 1 Asia Boston Menthol King 20 sticks/pack 3.26 12.00 2 Baron F King 20 sticks/pack 5.32 12.00 3 Black Gold Filter King 20 sticks/pack 3.62 12.00 4 Broadway Menthol 100's 20 sticks/pack 3.35 12.00 5 Bronx Filter King 20 sticks/pack 4.42 12.00 6 Camel F King (Box 10's) * 10 sticks/pack 7.97 12.00 7 Canadian Club M 100 20 sticks/pack 3.57 12.00 8 Cannon Filter King 20 sticks/pack 6.50 12.00 9 Casino Royale Filter King 20 sticks/pack 2.64 12.00 10 Casino Royale M 100's 20 sticks/pack 2.82 12.00 11 Casino Royale Menthol King 20 sticks/pack 2.64 12.00 12 Cebu Filter King 20 sticks/pack 3.55 12.00 13 Classic M 100's 20 sticks/pack 3.89 12.00 14 Dallas FK 20 sticks/pack 4.84 12.00 15 Dynasty Menthol 100's 20 sticks/pack 3.30 12.00 16 Fighter MK 20 sticks/pack 3.14 12.00 17 Forbes Extra 20 sticks/pack 6.50 12.00 18 Fortune Int'l Ultra (Box 20) 20 sticks/pack 11.35 12.00 19 Forum M King 20 sticks/pack 5.76 12.00 20 Gallo 20 sticks/pack 3.26 12.00 21 Glory Int'l Menthol King 20 sticks/pack 4.78 12.00 22 Glory Int'l. Filter King 20 sticks/pack 4.54 12.00 23 Glory Int'l. Menthol 100's 20 sticks/pack 4.69 12.00 24 GMA Filter King 20 sticks/pack 3.71 12.00 25 Golden Deer Filter King 20 sticks/pack 3.36 12.00 26 Golden Deer Menthol 100's 20 sticks/pack 3.53 12.00 27 Golden Deer Menthol King 20 sticks/pack 3.36 12.00 28 Golden Key Filter King 20 sticks/pack 4.89 12.00 29 Good Companion Lights FK 20 sticks/pack 3.35 12.00 30 Goodwill FK 20 sticks/pack 3.17 12.00 31 Governor FK 20 sticks/pack 4.84 12.00 32 Greatwall Int'l M 100's 20 sticks/pack 3.49 12.00 33 Guardian FK 20 sticks/pack 3.23 12.00 34 Guess Filter King 20 sticks/pack 5.25 12.00 35 Jockey Club Menthol 100's 20 sticks/pack 3.55 12.00 36 Joomong Lights American Taste 20 sticks/pack 5.64 12.00 37 Joomong Superslims American Taste 20 sticks/pack 5.64 12.00 38 Joomong Superslims Fresh American Taste 20 sticks/pack 5.64 12.00 39 Lake Menthol 100's 20 sticks/pack 3.80 12.00 40 Lake Menthol King 20 sticks/pack 4.54 12.00 41 Lighthouse FK 20 sticks/pack 3.35 12.00 42 Lighthouse Menthol 100's 20 sticks/pack 4.55 12.00 43 Lighthouse Menthol King 20 sticks/pack 4.50 12.00 44 Marvel Red 20 sticks/pack 3.17 12.00 45 Marvels 20 sticks/pack 3.00 12.00 46 Meidaillion Menthol 100's 20 sticks/pack 3.57 12.00 47 Mighty Full Flavor King Size - Black (20's) HP 20 sticks/pack 4.85 12.00 48 Mighty Full Flavor KS-Black (20's) HP 20 sticks/pack 4.85 12.00 with Green Combination 49 Mighty Full Flavor KS-Blue (10's) HP * 10 sticks/pack 2.43 12.00 50 Mighty Full Flavor KS-Blue (20's) HP 20 sticks/pack 4.85 12.00 51 Mighty Full Flavor KS-Gold (10's) HP * 10 sticks/pack 2.43 12.00 52 Mighty Full Flavor KS-Gold (20's) SP 20 sticks/pack 4.85 12.00 53 Mighty Full Flavor KS-Gold (20's) HP 20 sticks/pack 4.85 12.00 54 Mighty Full Flavor KS-Silver (10's) HP * 10 sticks/pack 2.43 12.00 55 Mighty Full Flavor KS-Silver (20's) HP 20 sticks/pack 4.85 12.00 56 Mighty Full Flavor KS-White (10's) HP * 10 sticks/pack 2.43 12.00 57 Mighty Full Flavor KS-White (20's) HP 20 sticks/pack 4.85 12.00 58 Mighty Menthol 100's-Green (HP) 20 sticks/pack 4.67 12.00 59 Mighty Menthol 100's-Red (HP) 20 sticks/pack 4.85 12.00 60 Mighty Menthol 100's-Silver (10's) HP * 10 sticks/pack 2.43 12.00 61 Mighty Menthol 100's-Silver (20's) HP 20 sticks/pack 4.85 12.00 62 Miller Int'l Menthol 100's (5) Pouch Silver * 5 sticks/pouch 3.79 12.00 63 Navy Club Int'l. Filter King 20 sticks/pack 4.42 12.00 64 Navy Club M 100's 20 sticks/pack 4.50 12.00 65 Navy Club Menthol King 20 sticks/pack 3.72 12.00 66 Orient Filter King 20 sticks/pack 3.89 12.00 67 Patriot filter King 20 sticks/pack 3.75 12.00 68 Pentagon FK 20 sticks/pack 4.85 12.00 69 Salem Menthol KS (Box 10's) * 10 sticks/pack 5.11 12.00 70 Senate FK 20 sticks/pack 3.17 12.00 71 Senate M 100's 20 sticks/pack 4.84 12.00 72 Social Club Filter King 20 sticks/pack 2.96 12.00 73 Social Club Menthol 100's 20 sticks/pack 2.74 12.00 74 Social Club Menthol King 20 sticks/pack 2.74 12.00 75 Someone M 100's 20 sticks/pack 3.62 12.00 76 Spotlight Menthol 100's 20 sticks/pack 4.02 12.00 77 Springfield Filter King 20 sticks/pack 3.17 12.00 78 Strike Filter King 20 sticks/pack 3.26 12.00 79 Super Lights Filter King 20 sticks/pack 3.25 12.00 80 Triple A Freedom Select Deluxe M100 20 sticks/pack 4.50 12.00 81 Triple A Freedom Select Filter King 20 sticks/pack 3.01 12.00 82 Triple A Freedom Select M King 20 sticks/pack 3.75 12.00 83 Triumph Menthol 100's 20 sticks/pack 3.89 12.00 84 United Filter King 20 sticks/pack 3.25 12.00 85 Valentino M 100 20 sticks/pack 3.99 12.00 86 Valentino Menthol King 20 sticks/pack 3.91 12.00 87 Varsity 88 Filter King 20 sticks/pack 3.71 12.00 88 Villa Escudero Filter King 20 sticks/pack 3.22 12.00 89 Villa Escudero Menthol 100's 20 sticks/pack 3.70 12.00 90 Villa Escudero Menthol King 20 sticks/pack 3.26 12.00 91 Villa Escudero Menthol Lights 20 sticks/pack 3.23 12.00 92 Vision 2000 Filter King 20 sticks/pack 3.17 12.00 93 Vision 2000 Menthol 100's 20 sticks/pack 3.35 12.00 94 Winnsboro Extra M 100's 20 sticks/pack 4.84 12.00 95 Winnsboro Extra M King 20 sticks/pack 4.82 12.00 96 Winston F K (Box 10's) LEP * 10 sticks/pack 7.83 12.00 97 Winston F K (Box 10's) PRO * 10 sticks/pack 7.83 12.00 98 Winston Green Lights Box 10's * 10 sticks/pack 7.83 12.00 99 Winston Lights (Box 10's) LEP * 10 sticks/pack 7.83 12.00 100 Xtrim Lights KS FTB 20 sticks/pack 6.08 12.00 101 Xtrim Menthol KS FTB 20 sticks/pack 6.08 12.00 A.2. NRP is more than Php11.50 Per Pack 102 Camel F King (Box) 20 sticks/pack 15.93 25.00 103 Fortune Int'l Extra M K (Box) 20 sticks/pack 14.24 25.00 104 Salem Menthol 100's 20 sticks/pack 15.36 25.00 105 Salem Menthol King Size (Box) 20 sticks/pack 18.61 25.00 106 Salem Menthol King SP 20 sticks/pack 16.82 25.00 107 Winston F K (Box) LEP 20 sticks/pack 16.55 25.00 108 Winston F King LEP 20 sticks/pack 14.76 25.00 109 Winston Green Lights SP 20 sticks/pack 14.76 25.00 110 Winston Lights (Box) LEP 20 sticks/pack 16.55 25.00 111 Winston Lights LEP 20 sticks/pack 14.76 25.00 B. Cigarettes Packed by Hand (regardless of NRP) 12.00 * NRP is converted into individual package of 5s or 10s pursuant to Section 11 of RA No. 17-2012 ANNEX D-2 List of Imported Cigarette Brands 1. List of Brands Based on 2010 BIR Price Survey ECSHAD Content/Unit Net Retail Applicable Brand Names (pack) Price (Based Excise Tax Rates on 2010 under R.A. BIR Price No. 10351 Survey) A. Cigarettes Packed by Machine 1. NRP is Php11.50 and below 1 GD American Blend Charcoal Filter 20 sticks/pack 9.64 12.00 2 West Full Flavor 20 sticks/pack 10.34 12.00 3 West Lights 20 sticks/pack 11.23 12.00 2. NRP is more than Php11.50 4 Black BAT Chocolate Cigarettes 20 sticks/pack 19.98 25.00 5 Capri Menthol 20 sticks/pack 27.30 25.00 6 Capri Super Slim Menthol 100s 20 sticks/pack 32.66 25.00 7 Double Happiness Filter 20 sticks/pack 17.48 25.00 8 Dunhill Full Flavour 20 sticks/pack 17.48 25.00 9 Dunhill KS Lights 20 sticks/pack 17.48 25.00 10 Esse Classic 20 sticks/pack 35.94 25.00 11 Esse Lights 20 sticks/pack 35.94 25.00 12 Esse Menthol 20 sticks/pack 32.66 25.00 13 Gudang Garam Signature 20 sticks/pack 55.88 25.00 14 Gudang Garam Surya 20 sticks/pack 21.95 25.00 15 Gudang Garam Surya Signature Menthol Mild 20 sticks/pack 42.48 25.00 16 Mild Seven MD Box 20 sticks/pack 29.54 25.00 17 Mild Seven MD Lights Box 20 sticks/pack 27.07 25.00 18 Mild Seven MD Lights Menthol Box 20 sticks/pack 29.73 25.00 19 Mild Seven MD Super Lights Box 20 sticks/pack 29.73 25.00 20 Peel Menthol Orange Box 20 sticks/pack 33.55 25.00 21 Winston Lights Box 20 sticks/pack 28.51 25.00