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

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
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

Exercise in Determining the Excise Tax for Distilled

d. TOTAL ET

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
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

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
Exercise in Determining the Excise Tax for Wines
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

Exercise in Determining the Excise Tax for Wines

c. Total excise tax for the shipment

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

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

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
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
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 &

 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
Rothmans 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 &
 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 &

EXERCISE NO. 2

1. GIVEN: 700 cartons of Alhambra Gimenez Cigars

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

FIND: Ad Valorem Tax

SOLUTIONS

2. GIVEN: 1X20STC: 400 cartons of Vanilla Crme 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 &

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-

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-

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-

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 Importers Sworn Statement submitted to the BIR
reveals the following information?
Gross importers selling price is P 3,150,000.00 inclusive of AVT & VAT
of P 789,150.00
Actual Dealers 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 Manufacturers Sworn Statement submitted to
the BIR reveals the following information?
Net manufacturers selling price is P 1,680,690.00
Ad valorem tax and VAT P 550,000.00
Actual Dealers 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:

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
Exercise in Determining the Excise Tax for Non-
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

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
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
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
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
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: