Exercise in Conversion Factor

1. 100 hectoliters (hl) to liters (l) if the conversion factor is 1 hectoliter = 100 liters

2. 20 metric tons (MT) to kilograms (kg) if the conversion factor is 1 metric ton = 1000 kilograms

3. 24 inches (in) to centimeter (cm) if the conversion factor is 1 inch = 2.54 centimeter

4. 1,300 yards (yd) to foot (ft) if the conversion factor is 1 yard = 3 foot

5. 170 cubic feet (ft3) to revenue tons (RT) if the conversion factor is 1 cubic feet = 0.025 RT

6. 12 metric tons (MT) to pound (lb) if the conversion factor is 1 MT = 1,000 KGS & 1 KG = 2.2 LBS

7. 12,000 cubic yard (yd3) to cubic feet (ft3) if the conversion factor is 1 cubic yard = 27 cubic feet

8. 340 cubic meter (cbm) to revenue ton (RT) if the conversion factor is 1cbm = 0.883 RT

9. 220 feet (ft) to centimeters if the conversion factors is 1 meter = 3.28 feet; 1 meter = 100
centimeter

10. 74 cubic feet (ft3) to liters if the conversion factor is 1 cubic meter = 1,000 liters; 1 cubic meter =
35.31445 feet
Exercise in Determining the Excise Tax for Distilled Spirits

EXERCISE NO. 1 DETERMINING THE GL, PROOF, AND NUMBER OF BOTTLES

1. An importation of 2500 boxes of BBB Whisky at 75cl bottle arrived at the NAIA. The packing list
reveals that each box contains 12 bottles with 72 Proof alcoholic strength.
Determine the following:
a. TOTAL GL

b. TOTAL NUMBER OF BOTTLES

c. TOTAL PL

2. An importation of 2x20' STC: 4,000 boxes of XYZ Brandy at 6.5 dl bottle arrived at Port of Manila.
The packing list reveals that each box contains 12 bottles with 72 Proof alcoholic strength.
Determine the following:
a. TOTAL GL

b. TOTAL NUMBER OF BOTTLES

c. TOTAL PL
3.
Exercise in Determining the Excise Tax for Distilled Spirits
EXERCISE NO. 2 Determining the ST, NRP PER PROOF, AVT & TOTAL EXCISE TAX

1. An importation of 4,000 cases of PPP Vodka at 7dl bottle arrived at the NAIA. The packing list
reveals that each case contains 24 bottles with 40% alcohol content. The NRP per bottle is
P650.00
Determine the following:
a. TOTAL ST

b. NRP per proof

c. TOTAL AVT

d. TOTAL ET

2. An importation of 25x20 STC 5,000 cases of XYZ Gin at 650ml bottle arrived at Port of Manila.
The packing list reveals that each case contains 10 bottles with 36% alcohol content. The NRP
per case is P6,000.00
Determine the following:
a. TOTAL ST

b. NRP per proof

c. TOTAL AVT

d. TOTAL ET
Exercise in Determining the Excise Tax for Distilled Spirits
EXERCISE NO. 3 DETERMINING THE ST NRP PER PROOF, AVT & TOTAL EXCISE TAX

1. An importation of 15X20’ STC: 1,500 cases of ABC Brandy at 650ml ottle and rated at 36% AC,
and 2,000 cases of ADU Whisky at 8 dl bottle and rated at 40% AC arrived at Port of Cebu. As per
additional supporting documents, the NRP for ABC Brandy is P900.00 per bottle and P12,000 per
case has 10 bottles.
a. TOTAL ST

b. NRP per proof

c. TOTAL AVT

d. TOTAL ET

2. An importation of 45X20’ STC: 3,500 cases of ABC Brandy at 750ml bottle and rated at 32% AC,
and 2,500 cases of ADU Whisky at 7dl bottle and rated at 40% AC arrived at Port of Cebu. As per
additional supporting documents, the NRP for ABC Brandy is P1,200.00 per bottle and P15,000
per case for ADU WHISKY. The covering packing list shows that each case has 10 bottle.
a. TOTAL ST

b. NRP per proof

c. TOTAL AVT

d. TOTAL ET
Exercise in Determining the Excise Tax for Distilled Spirits
EXERCISE NO. 4 DETERMINING THE ST, NRP PER PROOF, AVT, AND TOTAL EXCISE TAX

1. GIVEN: 6,000 boxes of brandy

24 bottles per box
40% AC
NRP per box- P14,400.00
65cl volume capacity per bottle

SOLUTION:

2. GIVEN: 12,000 boxes of brandy

12 bottles per box
36% AC
NRP per box- P9,600.00
7dl volume capacity per bottle

SOLUTION:
Exercise in Determining the Excise Tax for Wines

1. Importation of 1,800 boxes of Sparkling Wine was imported through NAIA. The packing list
reveals that each box contains 12 bottles with a volume per bottle of 700cc.
Determine the Excise Tax if the NRP per bottle is P858.00

SOLUTIONS:

2. An importation of 25X20’ STC: 2,00 cases of ABC Sparkling wine at 900ml bottle, and rated at 9%
AC arrived at Port of Cebu. As per additional supporting documents, the NRP for ABC Sparkling
wine is P500.00 per bottle. The covering packing list shows that each case has 10 bottles.
Determine the total excise tax.

SOLUTIONS:

3. An importation of 35X20 STC: 2,700 cases of ABC Sparkling Wine at 00ml bottle rated at 9% AC
and 1,600 cases ADU Red wine at 800ml bottle rated at 18% AC, arrived at Port of Davao. As per
additional supporting documents, the NRP for ABC Sparkling Wine is P600,000 per bottle for
ADU red wine. The covering packing list shows that each case has 12 bottles.
Determine the following:
a. Total specific tax for ABC Sparkling Wine

b. Total specific tax for ADU Red wine

c. Total excise tax for the shipment

Exercise in Determining the Excise Tax for Wines
4. An importation of 55X20’ STC: 3,000 cases of Sparkling Wine at 750ml bottle rated at 9% AC and
3,500 cases ADU Red Wine at 700ml bottle rated at 28 proof arrived at Port of Davao. As per
additional supporting documents, the NRP for ABC Sparkling Wine is P550.00 per bottle and
P800.00 per bottle for ADU Red Wine. The covering packing list shows that each case has 10
bottles.
Determine the following:
a. Total specific tax for ABC Sparkling Wine

b. Total specific tax for ADU Red wine

c. Total excise tax for the shipment

5. An importation of 10X20’ STC: 200 cases of EFG Sparkling Wine at 750ml bottled rated at 9% AC
and 500 cases ADU Red Wine at 700ml bottle rated at 56 proof, arrived at Port of Davao. As per
additional supporting documents, the NRP for EFG Sparkling Wine is P800.00 per bottle and
P450.00 per bottle for ADU Red Wine. The covering packing list shows that each case has 12
bottles.
Determine the following:
a. Total specific tax for ABC Sparkling Wine

b. Total specific tax for ADU Red wine

c. Total excise tax for the shipment

 Exercise in Determining the Excise Tax for Wines
EXERCISE NO. 2 DETERMINING THE EXCISE TAX FOR WINES.

1. GIVEN: 4,000 boxes of Sparkling Wines

24 bottles per box
11.5% AC
NRP per bottle – P1,400.00
90cl volume capacity per bottle

SOLUTION:

2. GIVEN: 8,000 Boxes of Sparkling Wine

10 bottles per box
12.5% AC
NRP per bottle- P900.00
7dl volume capacity per bottle

SOLUTIONS:

3. GIVEN: 2,000 cartons of still wines

12 bottles per box
14% alcohol cont4ent
NRP per bottle- P980.00
50cl volume capacity per bottle

SOLUTIONS:
Exercise in Determining the Excise Tax for Wines

4. GIVEN: 500 cartons of still wines

6 bottles per box
20 PROOF PER BOTTLE
3.5dl volume capacity per bottle
NRP per bottle - P1,100.00

SOLUTIONS:

5. GIVEN: 1X20 STC: 1,500 boxes of still wines

10 bottles per carton
1,000cc volume capacity per bottle
12% alcohol content per bottle
NRP per bottle – P1,400.00

SOLUTIONS:
Exercise in Determining the Excise Tax for Fermented Liquors

1. An Importation of ABC Brewery Corp, consisting of 150 cases of beer containing 24 bottles per
case with volume capacity per bottle of 500 ml arrived at the NAIA. The NRP per bottle is P14.00.
How much is the total specific tax?

SOLUTION:

2. An importation of ABC Wine & Spirits consisting of 2,000 cases of beer containing 12 bottles per
case with volume capacity per bottle of 6dl arrives at the MICP. The NRP per bottle is P22.00.
How much is the total specific tax?

SOLUTION:
Exercise in Determining the Excise Tax for Fermented Liquors

EXERCISE NO. 3 Determining the Excise Tax for Fermented Liquor

1. An importation of ABC Micro Brewery Co. consisting of 10 cases of beer containing 12 bottles
per case with volume capacity per bottle of 500 ml arrived at the NAIA. The NRP per bottle is
P48.00. How much is the total specific tax?

SOLUTION:

2. An importation of 10X20’ STC: 200 cases of XYZ Light Beer at 23.7cl bottle rates at 6% AC and
500 cases ADU Micro Brewed Premium Beer at 5dl bottle rated at 6.5% AC, arrived at MICP. As
per additional supporting documents, the NRP for XYZ Light beer is P18.00 per bottle and P56.00
per bottle for ADU Micro Brewed Premium Beer. The covering packing list shows that each case
has 24 bottles.
Determine the Following:
a. Total Specific Tax for XYZ Light beer

b. Total specific tax for ADU Micro Brewed Premium Beer

c. Total Excise tax for the shipment.

Exercise in Determining the Excise Tax for Tobacco Products
EXERCISE NO. 1

1. La Flor de la Isabela imported 1,500 cartons of tobacco leaves from China. According to the
covering packing list, the tobacco leaves were contained in 10kg aluminum foil pack. If each
carton contains 8pcs aluminum foil pack, determine the specific tax due for the whole shipment.

SOLUTION:

2. An importation of tobacco consigned to Fortune Tobacco specially made for chewing arrived at
Manila International Container Terminal Based on covering bill of lading, the gross weight of the
whole shipment is 24 metric tons. If the total net weight of the shipment is amounting to 21
metric tons. Determine the specific tax for the whole shipment.

SOLUTION:

3. You were hired by Vapers Lounge Philippines Inc. as their customs broker for the release of
1X20’ STC: 700 cartons of A. Thomas & Son Genuine Chewing Tobacco from Mexico. According
to the packing list presented by your client, each carton contains 70pcs tin can. If each can, has a
net weight of 100 grams, compute for the specific tax due on the whole shipment.

SOLUTION:
Exercise in Determining the Excise Tax for Tobacco Products
EXERCISE NO. 2

1. GIVEN: 300 Bales of Tobacco Leaves

Gross Weight – 320 kg per bale
Net weight – 300 kg per bale
Port of Discharge: NAIA

FIND: Specific Tax

2. GIVEN: 10,500 cartons Skoals Chewing Tobacco

Each carton contains 100 metal tins
Each metal tins has a NW of 100g

FIND: Specific Tax

3. GIVEN: 2X40’ STC: Tobacco Leaves & cut rag

Gross Weight – 24 MT
Net Weight – 21 MT

FIND: Specific Tax

4. GIVEN: 2X40’ STC: Tobacco Leaves & cut rag

Gross weight – 43 MT
Net weight – 40 MT

FIND: Specific Tax

5. GIVEN: 1X40’ STC: 100 bales of tobacco leaves & 300 cartons of Hughes
For Chewing
Gross Weight – 270 kg per bale; 7 kg per carton
Net weight – 250 kg per bale; 5 kg per carton
Port of Discharge: Batangas
Specific Tax for the Whole Shipment

FIND: Specific Tax

Exercise in Determining the Excise Tax for Cigars & Cigarettes

EXERCISE NO. 1

1. Customs Broker Arogado was hired by Sandoval Enterprises to release their importation of 80
boxes of Mevius Original. Based on the Packing list provided by the consignee, each box contains
30 reams each containing 12 packs. If the cigarettes are packed by machine and the NRP per
ream is PHP 124.2. Dtermine the specific tax for the whole shipment.

SOLUTION:

2. An importation of 100 cartons. Kent White Intina. Cigarettes arrived at Mactan International
Airport consigned to Pallmall Trading. If you were hired by the consignee as their Customs
Broker, determine the excise tax for the whole shipment if each carton contains 250 packs and
the NRP per pack is PHP 19.75

SOLUTION:

3. Determine the excise tax for an importation of 1X20’ STC: 700 boxes of Rothman’s Menthol
Cigarettes if each box contains 100 reams containing 24 packs and the NRP per pack is P48.50.
Other info: Based on further inquiry conducted by COOIII Dimaculangan, the mode of packing is
by hand.

SOLUTION:
Exercise in Determining the Excise Tax for Cigars & Cigarettes

4. You were hired as the Customs Broker of Star Tobacco Enteprises to release their shipment of
150 cartons of Royal Agio Cigars from Dominican Republic with a Customs value of USD
319.15/carton CIF Manila. Based on the covering packing list, each carton contains 20 packs
each containing 6 cigars. If the NRP per pack is PHP 1,500. Determine the specific tax for the
whole shipment.

SOLUTION:

5. Seven J Distribution imported 1X20’ STC: 400 cartons of Monte Carlo Cigarettes and 100 boxes
of La Aurora Cigars from Nicaragua. The packing list covering the importation reveals the
following information:
Monte Carlo 400 cartons 50 packs per carton 20 sticks per pack
La Aurora 100 cartons 30 packs per carton 10 cigars per pack

If the NRP per cigar is PHP 67.00 and the cigarettes are pack by hand, determine the excise tax
for the whole shipment.

SOLUTION
Exercise in Determining the Excise Tax for Cigars & Cigarettes
EXERCISE NO. 2

1. GIVEN: 700 cartons of Alhambra Gimenez Cigars

Port of Discharge: Mactan Int’l Airport
10 wooden case per carton
20 cigars per cartons
NRP per cigar is PHP 67.89

FIND: Ad Valorem Tax

SOLUTIONS

2. GIVEN: 1X20’STC: 400 cartons of Vanilla Crème Flavored Cigars

Each carton has 100 small paper boxes
Each paper box contains 50 cigars
NRP per box PHP 1,800

FIND: Total Excise Tax for the whole shipment

SOLUTIONS

3. GIVEN: 53 cartons of TABACALERA Panetelas Cigars

50 cigars per carton
NRP per carton PHP 3,384

FIND: Specific Tax

Exercise in Determining the Excise Tax for Cigars & Cigarettes

4. GIVEN: 200 cartons of Kent White Infina Cigarettes (packed by machine)

30 reams per carton
18 packs per ream
NRP per reams PHP1,950

FIND: Specific Tax due on the shipment

5. GIVEN: 1X20’ STC: 200 cartons of Dunhill Lights Blue and 300 Esse Gold Label
Each carton contains 300 packs
Dunhill is packed by hand while the other one is packed by machine
NRP per pack for Dunhill is PHP 195.00 while Esse is PHP 110.00

FIND: Specific Tax for the Whole shipment

Exercise in Determining the Excise Tax for Non-Essential
Goods
EXERCISE NO. 1

1. An importation of 150 pcs of lorgnette mounted with semi-precious stones from France arrived
at Ninoy Aquino International Airport consigned to O-Qlar Trading Co. Based on the covering
invoice, the dutiable articles has a value has a value of USD 34.75 per piece CPT Manila. If the
shipment was covered by a local insurance amounting to PHP 22,048.88 and the prevailing
exchange rate at the time of lodgement is PHP 47.00 per USD 1.00. Compute for the excise tax
due on the shipment.
SOLUTION:

2. An importation of 500 kilograms of turquoise landed at Port of Ceu from China with an invoice
value of USD 479.37 per kilogram FOB Shenzen. The ocean freight is amounting to $250.00 and
the prevailing exchange rate at the time of lodgment of the import entry is P48.00/US1.00. How
much is the excise tax due for the shipment.
SOLUTION:

3. Determine the ad valorem tax for an importation of Perini Navi Yacht from Italy that has an
invoice value of USD 26, 784 CIF, and Cebu if the prevailing exchange rate at the time of
lodgment of entry is PHP 46.81 per USD 1.00
SOLUTION:
Exercise in Determining the Excise Tax for Non-Essential
Goods
Exercises on Computation of Excise Tax for Non-Essential Goods

Exercise no. 2

1. Given: 2 units of Yacht from China

Total CIF Value USD 54,200
Prevailing E/R is PHP 48.91 per USD 1.00

Find: Ad Valorem Tax

Solutions:

2. Given: 50 pcs of lorgnettes from Belgium

Total FCA value USD 12,750
Ocean Freight: USD 2,300
Marine Insurance USD 1,200
Prevailing E/R is PHP 47.00 per USD 1.00

Find: Ad valorem tax per piece

Solutions:

3. Given: 1x20’ STC: 370 cartons of Givenchy Eau de Parfume

Total CIP value USD 28,160
Prevailing E/R is PHP 45.00 per USD 1.00
Rate of Duty: 10%

Find: Ad Valorem Tax for the whole shipment

Solutions:
Exercise in Determining the Excise Tax for Non-Essential
Goods
Exercises on Computation of Excise Tax for Non-Essential Goods

Exercise no. 1

1. What is the applicable NET ISP to be used in computing the AVT of a brand new automobile if
the Importer’s Sworn Statement submitted to the BIR reveals the following information?
 Gross importer’s selling price is P 3,150,000.00 inclusive of AVT & VAT of P 789,150.00
 Actual Dealer’s suggested retail price (SRP), net of excise tax & VAT is P 3,099,600.00

Solution:

2. What is the applicable NET MSP to be used in computing the AVT of a (SKD) brand new
automobile if the Manufacturer’s Sworn Statement submitted to the BIR reveals the following
information?
 Net manufacturer’s selling price is P 1,680,690.00
 Ad valorem tax and VAT P 550,000.00
 Actual Dealer’s suggested retail price (SRP), net of excise tax & VAT, P 2,000,100.00

Solution:

3. Mr. Peter Flores a returning resident brought from abroad with him 1 unit of brand new Ford
Mustang GT loaded into a 1x20 dry container. Said automobile has arrived at POM with an
invoice value amounting to $ 38,000.00 and as per covering Bill of Lading the freight paid was
amounting to $ 750.00. How much is the Ad valorem Tax Due for the said automobile if the
prevailing Rate of Exchange is P 47.00/US$? Use 30% as rate of duty.

Solution:
Exercise in Determining the Excise Tax for Non-Essential
Goods
4. Mr. Valdez a car enthusiast imported from USA 1x20 STC: 1 unit of a brand new Jeep Grand
Cherokee SRT8 for his personal use. Said automobile has arrived at Port of Cebu with an invoice
value amounting to $ 60,000.00 and as per covering Bill of Lading the freight paid was
amounting to $ 2,500.00 and with a gross weight of 2,954.00 kgs. Mr. Valdez procured the
covering Marine Insurance from TYY Insurance in Manila and paid a premium of P 68,000.00.
How much is the Ad valorem Tax Due for the said automobile if the prevailing Rate of Exchange
is P 47.00/US$ and the corresponding Insurance Policy was duly submitted to customs? Use 30%
as rate of duty.

Solution:

5. Mrs. Dela Cruz a returning resident brought from abroad with her 1 unit of 2012 Model Toyota
Vios 1.31 loaded in 1x20’ container and arrived at Port of Davao. Said automobile has a customs
value amounting to $ 21,000.00 and as per covering Bill of Lading the freight paid was
amounting to $ 900.00 and with GVW of 1,520 kgs. How much is the Ad valorem Tax Due for the
said automobile if the prevailing Rate of Exchange is P 47.00/US$? Use 30% as rate of duty.

Solution:
Exercise in Determining the Excise Tax for Automobiles

Exercise No. 2:

1. Mr. Roy Carera a returning resident brought with him upon his return to the Philippines from
Iraq 1 unit Dodge Durango 2005 yr model. The automobile arrived in Port of Manila through a
20’ container. As per the covering shipping documents, the freight paid was amounting to $
2,700.00. Compute for the Ad valorem Tax & VAT if the customs value is amounting to $
31,000.00 with Rate of duty of 30% and the prevailing exchange rate is P 47.00/$1.00.

Solution:

2. Philippine Ambassador to Syria Hon. Herminio Ceballos, was recalled back in the Philippines for
new assignment after 3 years of service in Spain. During the duration of his duties abroad he
accumulated several personal and household effects and a personally owned automobile 2012
Cadillac Eldorado. Upon his return, he brought with him the said automobile, which has a
customs value amounting to US$ 28,000.00. The actual freight is amounting to US$ 1,800.00 and
shipment arrived in 1x20’ container at POM. How much is the Ad valorem Tax Due for the said
automobile if the prevailing Rates of Exchange is P 46.00/US$ and he was granted with an
exemption of $ 4,000.00 by the DFA? Use 30% as rate of duty.

Solution:

3. Philippine Ambassador to Saudi Arabia Hon. Sherwin Patiga, was recalled back in the Philippines
for new assignment after 4 years of service. During the duration of his duty abroad he purchased
an automobile, 2011 model X-Type Jaguar. Upon his return, he brought with him the said
automobile, which has a customs Value amounting to US$ 38,000.00. The actual freight is
amounting to US$ 2,700.00 and shipment arrived in Port of Batangas with GVW of 4.57 tons.
How much is the Ad valorem Tax Due for the said automobile if the prevailing Rate of Exchange
is P 46.00/US$ and he was granted with an exemption of $ 5,000.00 by the DFA? Use 30% as
rate of duty.

Solution:
Exercise in Determining the Excise Tax for Automobiles
4. Hon. Sano Makita a Japanese Diplomat imported 1 unit of 2010 Toyota Land Cruiser into the
Philippine for his official use during the duration of his work in the country. Said importation
arrived at POM in 1x20’ container and was exempted from payment of duties & taxes. Last May
26, 2016 Hon. Makita sold the said automobile to his friend Hon. Chan a Singaporean Diplomat.
Said automobile has customs value of ¥ 2,800,000.00. How much is the Ad valorem Tax
exemption for the said automobile if the prevailing Rate of Exchange is P 47.00/US$ and US$
0.009385/¥ 1.00? Use 30% as rate of duty.

Solution:

5. Hon. Adam Balok a US Diplomat imported unit of 2012 Mercedez-Benz GLE Coupe into the
Philippines for his official use during the duration of his work in the country. Said importation
arrived at Port of Subic in 1x20’ container and was exempted from payment of duties & taxes.
Last June 13, 2016 Hon. Balok sold the said automobile to his friend Hon. Chuk a Singaporean
Diplomat. Said automobile has a customs value of $ 69,650.00 . How much is the Ad Valorem
Tax exemption for the said automobile if the prevailing Rate of Exchange is P 47.00/US$ 1.00?
Use 30% as rate of duty.

Solution:
Exercise in Determining the Excise Tax for Petroleum Products
Exercises No. 1:

1. Importation of 2,000 boxes of Castrol Syntec Motor Oil consisting of 12 bottles per box with
volume capacity of 300 ml per bottle will be release from customs custody. How much specific
tax will the importer pay for this shipment?

Solution:

2. Importation of 5,000 drums of asphalts with a net weight per drum of 100 kgs arrived at the Port
of Manila. How much excise tax will the importer pay for this shipment?

Solution:

3. AN importer of 60,000 cans of greases with a total net weight of 12,000 kgs asked you for an
estimate of the total duties, taxes and other charges that its firm may pay to the government.
How much excise tax accrues for this shipment?

Solution:
Exercise in Determining the Excise Tax for Petroleum Products
Exercise No. 2:

1. Another importation of Petrol Corp. from Qatar has arrived at the Port of Batangas, which is said
to contain 800,000 liters of unleaded gasoline. If you were asked again by the oil firm to make
an estimate as to how much duties, taxes and other charges fr their importation, how much
excise tax accrues on this importation?

Solution:

2. Jay Air Corp. imported Jet A-1 fuel from Dubai to be used as fuel in its fleets of aircrafts here in
the Philippines. If said importation is said to contain a total volume of 2,000,000 liters, how
much excise tax accrues on this importation?

Solution:

3. Importation of 3,500 cans of petroleum jelly with a net weight of 800 kgs will be release from
customs custody. How much specific tax will the importer pay for this shipment?

Solution:

4. Importation of 4,000 drums of MAK Lubricants Motor Oil with volume capacity of 200 liters per
drum will be release from customs custody. How much specific tax will the importer pay for this
shipment?

Solution:

5. Importation of 100,000 liters of E75 Ethanol mixture intended as fuel for automobiles will be
release from customs custody. How much excise tax will the importer pay for this shipment?

Solution:
Exercise in Determining the Excise Tax for Mineral Products
Exercise No. 1:

1. A vessel load coal arrived at port of Mariveles, Bataan. Said shipment has a total net weight of
150,000 kilograms, compute the total Specific tax due for the said shipment.

Solution:

2. Three (3) vessels loaded with coke arrived at Sub-port PHIVIDEC in Tagoloan Misamis Oriental,
Said shipment has a total net weight of 300 Metric Tons, compute the total Specific tax due for
the said shipment.

Solution:

3. An importation 15x40’ STC: quartz arrived at the Port of Cebu. Said shipment has a total net
weight of 225,000 kgs. If the dutiable value of the said shipment is amounting to P
11,500,000.00, compute the total Ad valorem tax due for the said shipment.

Solution: