Tariff 5: Excise Taxes, Liquidation of Duties and Surcharges

PROJECT
Sources/References: NIRC, Google search

Name: Jaira Angelica Diokno Date: 06/20/24

Bachelor of Science in Customs
Course: Administration Scores: / 100pts
Instructions:
Due date of Submission: refer gclass.

I. Give examples of the following:

A. Distilled spirits (at least 10 examples with photos and indicate the
brand of the commodities, value in dollar and peso per item.)
B. Wines (at least 10 examples with photos and indicate the brand of
the commodities, value in dollar and peso per item.
C. Fermented Liquor (at least 10 examples with photos and indicate the
brand of the commodities, value in dollar and peso per item.

II. Give examples of the following:

A. At least 20 examples of Imported and local sweetened beverages which are
subject to Excise taxes. (provide photos of products).
B. At least 20 examples of Imported and local sweetened beverages which are
NOT subject of Excise taxes. (provide photos of products).

III. Give examples of the following:

A. At least 20 examples of commodities covered on BIR regulation for NON-
ESSENTIAL products which are subject to ET. Kindly attached photos and
indicate the brand of the commodities, value in dollar and peso per item.

IV. Give examples of the following:

A. At least 10 examples of cigars. Kindly attached photos and indicate the
brand of the commodities, value in dollar and peso per items.
 B. At least 10 examples of cigarettes pack by hand. Kindly attached photos and
indicate the brand of the commodities, value in dollar and peso per item.
C. At least 10 examples of cigarettes pack by machine. Kindly attached photos
and indicate the brand of the commodities, value in dollar and peso per
item.
D. At least 10 examples of E-cigarettes pack by machine. Kindly attached
photos and indicate the brand of the commodities, value in dollar and peso
per item.

V. Give 10 examples of automobile that is subject for AVT (Indicate the brand of
the commodity, value in dollar and peso per item.)

VI. Give 10 examples of automobile that is Exempted for AVT.

(Indicate the brand of the commodity, value in dollar and peso per item.)
Examples of the following:
 10 Distilled Spirits

Macallan Oscuro 700ml Macallan M Black 2022 700ml

Spirit Type: Whisky Spirit Type: Whisky
$1,999.00 $5, 508.81
₱117, 941.00 ₱325, 019.79

Maestro Dobel Silver Oak 50 750ml Claze Azul Pink Joven 1L

Spirit Type: Tequila Spirit Type: Tequila
$999.00 $2,999.00
₱58, 941.00 ₱176, 941.00

Beluga Gold Line 750ml Stolichnaya Elit Vodka 1.75L

Spirit Type: Vodka Spirit Type: Vodka
$119.99 $79.99
₱7, 079.41 ₱4, 719.41
 Ron Zacapa Centenario XO
Gran Reserva Especial Solera Flor De Cana 25 Yr Single
750ml Estate 750ml
Spirit Type: Rum Spirit Type: Rum
$119.99 $149.99
₱7, 079.41 ₱8,849.41

Ararat Erebuni 70 Yr Ararat Erebuni 50 Yr

Armenian
Examples 750ml
of the following: Armenian 750ml
Spirit Type: Brandy Spirit Type: Brandy
 $4,999.99
10 Wines $1999.00
₱294, 999.41 ₱117, 941.00

Sofia Rose 750ml Louis Latour Chassagne-

Type: Rose Wine Montrachet Blanc 202 750ml
$14.99 Type: White Wine
₱884.41 $119.99
₱7, 079.41
Chateau Souverain Sauvignon Stags Leap Merlot Napa
Blanc 750ml Valley 750ml
Type: White Wine Type: Red Wine
$10.99 $38.99
₱648.41 ₱2, 300.41

Louis Jadot Pommard 2019 750ml Miraval Rose Cotes De

Type: Red Wine Provence 750ml
$119.99 Type: Rose Wine
₱7, 079.41 $24.99
₱1,474.41
 Tenuta La Fuga Brunello Di D'Aquino Brunello Di
Montalcino 750ml Montalcino 750ml
Type: Red Wine Type: Red Wine
$52.99 $29.99
₱3, 126.41 ₱1,769.41

Menage A Trois Sweet Moscato Risata Moscato D'Asti 750ml

White Blend Wine 750ml Type: White Wine
Type: White Wine $13.99
$13.99 ₱825.41
Examples of the following:
₱825.41
 10 Fermented Liquor
Sheffield Tawny Port 750ml Sandeman Fine Tawny 750ml
$8.99 $18.99
₱530.41 ₱1, 120.461

Sheffield Very Dry Sherry 750ml Sheffield Marsala 750ml

$5.99 $5.99
₱353.41 ₱353.41

De La Costa Sangria 1L San Antonio Sherry Wine 750ml

$9.99 $5.99
₱589.41 ₱353.41
 San Antonio Port 750ml San Antonio Marsala 750ml
$5.99 $5.99
₱353.41 ₱353.41

Fonseca Porto Bin No. 27 750ml Wending Home Estate

$5.99 Chardonnay 2020 750ml
Examples of the following:
₱353.41 $42.95
 ₱2,Tax
20 Sweetened Beverages which are subject to Excise 534.05
 MUG Root Beer 330 ml can Mogu Mogu Juice Lychee 1L Pepsi Zero Sugar Lime 1.5L
$1.79 $1.79 $0.98
₱105.61 ₱105.61 ₱57.82

Red Bull Energy Drink Coke Light 320ml can

Sprite 320 ml can
Sugar Free 250 ml can $0.62
$0.62
$1.48 ₱36.58
₱36.58
₱87.32

Red Bull Energy Drink

Arcy’s Root Beer 1.5L 7 up 320ml can Supreme 150ml
$1.01 $0.59 $0.71
₱59.59 ₱34.81 ₱41.89
Sprite Lemon + 320ml can Gatorade Blue Bolt 550ml Cobra Energy Drink 350ml
$0.62 $0.77 $0.39
₱36.58 ₱45.43 ₱23.01

Royal Tru-Grape 320ml can Mirinda 1.5L Rite N Lite 250ml can
$0.62 $1.10 $0.46
₱36.58 ₱64.50 ₱27.14

Mountain Dew 320ml can Royal 1.5L

Pepsi 1.5L
$0.59 $1.15
$0.99
₱34.81 ₱67.85
₱58.41
 Red Bull Energy Drink Pepsi Black 2L
250ml can $1.35
$1.48 ₱79.65
₱87.32

Examples of the following:

 20 Sweetened Beverages which are NOT SUBJECT to Excise Tax

Hershey’s Flavoured Cowbell Evaporada 360ml

Nestle
HarveyLow Fat Milk
Fresh Milk 1L Soya Milk 946 ml $0.51
Silk
Nestle Soymilk Almond
Emborg Breeze Milk
$1.87
Skim 1L Pure Milk 1L
Cowhead $1.68 Non Fat Milk 1L ₱30.09 Full Cream
₱110.33 Unsweetened
$1.87 946ml Original
Milk 1L 946ml
$1.78
$1.78 ₱99.12
$4.37
₱110.33 $3.04
$1.65
₱105.02
₱105.02 ₱256.50 ₱179.36
₱97.35
 Arla Skimmed Milk 1L Magnolia Non Fat Milk 1L
$1.83 $1.86
₱107.50 ₱109.74

Examples of the following:

 20 Non Essential Products which are subject to Excise Tax


Jordan 1 High Retro Chanel Printed Denim & “The Last Dance” Air Jordan
Dior Ruthenium-Finish Metal 13
$9,415.00 $9,900.00 $2,200,000.00
₱555,485.00 ₱584,100.00 ₱129,800.00
 Hermès Kellywood 22 Barenia Rolex Paul Newman Daytona
Graff Diamonds Hallucination Ref. 6239
Leather and Bog Oak
Watch $18,700,000.00
$325, 000.00
$55,000,000.00 ₱1, 103, 300.00
₱19, 175, 000.00
₱3, 245, 000.00

Bvlgari Serpenti Ring Bottega Veneta Small

$21, 513.20 Parachute Bag Rimowa Luggage Trunk XL
₱1, 269, 278.80 $4, 150.00 $2, 450.00
₱244, 850.00 ₱144, 550.00
 Louis Vuitton Dauphine Hermes Cut Watch
Gucci Fabric Zip Jacket Chain Wallet $7, 350.00
$3, 600.00 $1, 982.20.00 ₱433, 650.00
₱212, 400.00 ₱116, 949.80

Yves Saint Laurent Opyum

Sandals
$1, 350.00
₱79, 650.00
Tiffany & Co Diamond and Gentle Monster Shades
Turquoise Wire Bracelet Monta 01
$4, 500.00 $279.66
₱265, 500.00 ₱16, 500.00

Kaws Toy Figurine Astroboy Fendi Brown Mirror Logo

Goyard Black Canvas Bag
$6,360.00 Sunglasses
$6,360.00
₱375, 240.00 $233.90
₱375, 240.00
₱13, 800.00

Hermes Silk Plume Scarf Prada Yellow Baseball Cap

$186.44.00 $503.39
₱11,000 ₱29,700.00
 Examples of the following:
 10 Cigars

Don Carlos Edicion De Fuente Fuente Opus X The

Aniversario Double Robusto Lost City Charter Oak Connecticut
Tubo Maduro Rothschild
$47.46
$45.76 ₱2,800.00 $9.32
₱2,700.00 ₱500.00
Cohiba Nicaragua Robusto
Man O' War Ruination
$22.88 10th Anniversary
₱1, 350.00 $17.80
₱1, 050.00

Ezra Spiked Eggnog Davidoff Aniversario Davidoff Yamasa Piramide

$45.76 Special R Tubos $28.81
₱2,700.00 $27.97 ₱1, 700.00
₱1, 650.00
Ave Maria Reconquista Partagas Legend Toro
Torpedo Leyenda
$22.88 $18.65
₱1, 350.00 ₱1,100.00
 Examples of the following:
 10 Cigarettes Pack by hand

Seattle Pipe Club Mississippi Amber Leaf Rolling Tobacco

Seattle Pipe Club Galloping
River Special Reserve 50g
Gertie
$3.56 $91.25
$3.56
₱210.00 ₱5, 383.75
₱210.00

Drum Original Blue Pueblo Blue Tobacco 25g

Old Holborn Tobacco 50g
Tobacco 30g $21.48
$44.25
$50.99 ₱1, 267.32
₱2, 610.75
₱3, 008.41
American Spirit Rolling Golden Virginia 1oz Gold
Tobacco 30g Tobacco
$13.20 $6.27
₱778.80 ₱370.00

George Karelias and Sons

Stanley Natural White
Tobacco 50g
Tobacco 50g
$25
$32
₱1, 475.00
₱1,888.00
 Examples of the following:
 10 Cigarettes Pack by machine

Marlboro Menthol Ice Fortune Int’l Menthol

Blast 20’s FTB 20’s Fortune Blue 20's
$2.64 $2.14 $2.14
₱156.00 ₱126.00 ₱126.00
Marlboro Menthol
Winston Red 10s Black 20’s
$1.09 $2.64
₱64.00 ₱156.00

Camel 20’s
Winston Blue 20’s Marlboro Gold 20’s
$1.81
$1.09 $2.64
₱107.00
₱64.00 ₱156.00
 Mighty Red 20s
Chesterfield Menthol 20’s
$2.15
$1.49
₱127.00
₱88.00

Examples of the following:

 10 E-cigarettes pack by machine

RELX Infinity Device Snowplus Pods 3.0 YOOZ Mini Value Pack
$20.34 $3.14 $3.39
₱1,200.00 ₱185.00 ₱200.00
LIX ECO Pod - 10mL Vape
SMOK ETO Bar Aerogin 8000 Disposable
Pod
Disposable Vape - 8000 Vape - 8000 Puffs
$5.09
Puffs $6.78
₱325.00
$5.93 ₱400.00
₱350.00

LXV 7500 Disposable Vape Aerogin 5500 Disposable

- 7500 Puffs Vape (Viscocity) - 5500 Puffs
$10.17 $5.42
₱600.00 ₱320.00
 Snowplus GO 10000
SMOK Nord 5 Device 80W
Disposable Vape - 10,000
Pod System Device
Puffs
$23.73
$10.17
₱1, 400.00
₱600.00

Examples of the following:

 10 Automobiles that is subject for AVT

2024 Ford Bronco Porsche 911 Pagani Huayra Roadster

$84, 711.87 $125, 423.73 $2, 966, 101.70
₱4, 998,000.00 ₱7, 400,000.00 ₱175, 000,000.00
BMW X3 Toyota Land Cruiser Prado
$68, 288.14 $68, 288.14
₱4, 029,000.00 ₱5, 039,000.00
 Ford Mustang 2024 Porsche Taycan 2024
$59, 305.05 $59, 305.05
₱3, 499,000.00 ₱9, 000,000.00

Examples of the following:

 10 Automobiles that is Exempted for AVT

Jaguar I PACE 2024 BYD Atto 3 BYD Dolphin Hatchback

$102, 525.42 $27, 084.75 $23, 694.92
₱6, 049,000.00 ₱1, 598,000.00 ₱1, 398,000.00
BYD Han Sports Sedan BYD Tang Kia EV6
$62, 508.47 $56, 288.14 $64, 203.39
₱3, 688,000.00 ₱3, 321,000.00 ₱3, 788,000.00

Jetour Ice Cream EV MG 4 EV

$11, 847.46 $29, 474. 58
₱699, 000.00 ₱1, 739, 000.00