CHAPTER V

EXCISE TAXES1
A. GENERAL PROVISIONS 1. The excise tax based on weight, volume capacity or any other physical unit of measurement is referred to as specific tax; if based on selling price or other specified value is referred to as ad valorem tax. The excise tax shall be in addition to VAT.2 2. The gross selling price of goods subject to ad valorem tax is the price, excluding VAT, at which the goods are sold at wholesale in the place of production or through their sales agent to the public.3 3. Excise tax on domestic goods shall be paid by the manufacturer or producer thereof before the removal of such goods from the place of production, except on indigenous petroleum, locally extracted natural gas and liquefied natural gas which shall be paid by the first buyer, purchaser or transferee for local sale, barter or transfer, while the excise tax on exported products shall be paid by the owner, lessee, concessionaire or operator of the mining claim.4 4. Should domestic products be removed from the place of production without the payment of the tax, the owner or person having possession thereof shall be liable for the tax due thereon.5 5. Every person liable to pay excise tax shall file a separate return for each place of production setting forth, among others, the description and quantity or volume of products to be removed, the applicable tax base and the amount of tax due thereon. The return may be filed with, and the tax may be paid to, any authorized agent bank or Revenue Collection Officer, or duly authorized City or Municipal Treasurer in the Philippines. 6. Manufacturers or producers of articles subject to excise taxes are required to file with the BIR Commissioner a sworn statement showing, among other information, the different goods or products manufactured or produced and their corresponding gross selling price or market value, together with the cost

Title VI, NIRC, as amended by RA Nos. 8240, 9224, 9334 and 9337. Sec. 129, supra. Sec. 130, supra. Sec. 130, supra. Ibid.

of manufacture or production plus expenses incurred or to be incurred until the goods or products are finally sold.6 7. Any excise tax paid on domestic products actually exported in their original state or as ingredients or parts of any manufactured goods is allowed to be credited or refunded upon submission of proof of actual exportation and upon receipt of the corresponding foreign exchange payment. However, the excise tax on mineral products, except coal and coke, is not allowed to be credited or refunded even if the mineral products are actually exported. 7 8. On the other hand, excise tax on imported articles shall be paid by the owner or importer to the Customs Officers, conformably with the regulations of the Department of Finance and before the release of such articles from the customshouse, or by the person who is found in possession of articles which are exempt from excise taxes other than those legally entitled to exemption.8 9. In the case of tax-free articles brought or imported into the Philippines by persons, entities, or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt persons or entities, the purchasers or recipients shall be considered the importers thereof, and shall be liable for the duty and internal revenue tax due on such importation.9 10. The following articles shall be exempt from the excise tax:10 a. Partially manufactured leaf tobacco and leaf tobacco wastes, provided, that the same are to be directly exported by the owner thereof or to be used by the transferee or buyer as raw materials in the manufacture of cigars, cigarettes or other exciseable tobacco products on which the excise tax will eventually be paid on the finished product.11 b. Cigars, cigarettes, distilled spirits and wines imported by a governmentowned and operated duty free shop (e.g. Duty Free Philippines), if such articles are labeled Tax and Duty Free and Not for Resale.12

Ibid. Ibid. Sec. 131, supra. Ibid.

It is noted that the BIR had issued RR No. 3-2008 with regard to the granting of outright excise tax exemption on removals of exciseable articles intended for export or sale/delivery to international carriers or to tax-exempt entities/agencies and prescribing the provisions for availing of claims for product replenishment.
11

10

Sec. 11, RR No. 3-2006. Sec. 12, RR No. 3-2006

12

c. Sale or importation13 of an alcohol or tobacco product to/by international airline/vessel in case there is a provision under their charter or international treaties or agreements which the Philippines is a signatory that exempts international airlines/vessels from excise tax on alcohol or tobacco products14 d. Distilled spirits such as, but not limited to, ethyl alcohol, removed from the place of production for purposes of rectification by another establishment.15 e. Locally extracted natural gas and liquefied natural gas16 f. Petroleum products sold to:17 (1) International carriers of Philippine or foreign registry on their use or consumption outside the Philippines. (2) Exempt entities or agencies covered by tax treaties, conventions and other international agreements provided that the country of said foreign international carrier exempts from similar taxes petroleum products sold to Philippine carriers, entities or agencies. (3) Entities which are by law exempt from direct and indirect taxes. g. Removals of locally manufactured/assembled or release of imported automobiles from the place of production or from customs custody subject to the following conditions:18
Importation shall refer to the introduction of an alcohol or tobacco product from a foreign country into the Philippine customs territory or into a duly chartered economic and freeport zones and duty-free shops, whether for sale or not. It commences when the carrying vessel or aircraft enters the Philippine jurisdiction with the intention to unload or keep for storage therein such product. It is deemed terminated upon payment of duties, taxes and other charges due upon the articles, or secured to be paid, at a port of entry and the legal permit for withdrawal shall have been granted, or in case said articles are free of duties, taxes and other charges, until they have legally left the jurisdiction of the BOC. Any alcohol or tobacco product entering the Philippines through the freeport and special economic zones shall be deemed to have entered the Philippine customs territory upon unloading thereof from the carrying vessel. [Sec. 2(n), RR No. 3-2006]
14 13

Sec. 13, RR No. 3-2006

Sec. 14, RR No. 3-2006. The term rectification shall refer to the process of refining, purifying or enhancing the quality of ethyl alcohol only by distillation. Other processes intended to improve or enhance the quality of alcohol such as, but not limited to, aging, purification, filtration, carbon-treatments, etc., without distillation undertaken by the rectifier or rectifier-compounder itself, are deemed excluded under the term rectification as defined herein. Hence, deliveries of under-bond alcohol from distilleries to any rectifier or rectifier/compounder employing processes not falling squarely under the definition of rectification shall not be allowed.
16

15

Sec. 151(A)(2), supra, as amended by RA No. 9337. Sec. 135, supra. Sec. 9, RR No. 25-2003

17

18

(1) On locally manufactured/assembled automobiles which shall be removed for exportation and are actually exported without returning to the Philippines;19 (2) Sale of manufacturers/assemblers or importers of automobiles to taxexempt persons or entities, and removals of imported automobiles from customs custody by tax-exempt persons or entities subject to existing rules and regulations;20 (3) Automobiles imported directly into the legislated Freeport zones from abroad or purchased from establishments located within the customs territory for use exclusively within the Freeport zone; and (4) Removal of automobiles for test run.21 h. Sale/delivery of exciseable articles to embassies, legates such as the Office of the Papal Nuncio, or international organizations (i.e. Asian Development Bank, International Rice Research Institute, United Nations various international organizations such as World Health Organization, UNICEF, etc.).22

B. COMMODITIES SUBJECT TO EXCISE TAXES The following exciseable articles are also subject to VAT, viz. 1. Pure Specific Tax a. Distilled Spirits, per proof liter23

This is subject to the following conditions: (i) application of a permit to export immediately before removal; (ii) direct delivery to vessel; (iii) submission of proof of exportation; and (iv) payment of an exporters bond, when deemed necessary. [Sec. 9(a), RR No. 25-2003] No automobiles shall be removed from the assembly plant or place of production or release from customs custody for sale to tax-exempt agencies without prior written approval from the Commissioner of Internal Revenue. [Sec. 9(b)(2), RR No. 25-2003] Should an automobile be removed for test run, prior notice of the test run should be given to the appropriate BIR Office that may allow the test run; provided, that the unit under the test run shall be returned to the plant the same day. [Sec. 9(d), RR No. 25-2003] The exciseable articles for the sale/delivery to the abovementioned entities may be removed from the place of production of the manufacturer without payment of the excise tax, subject to the conditions set forth under Sec. 5 of RR No. 3-2008. 23 Sec. 141, supra. A proof liter means a liter of proof spirits, which is liquor containing onehalf () of its volume of alcohol of a specific gravity of 0.7939 at 15C.
22 21 20

19

Rate Article
Effective January 1, 2005 Effective January 1, 2007 Effective January 1, 2009 Effective January 1, 2011

(1) If produced from the sap of nipa, coconut, cassava, camote or buri palm or from the juice, syrup or sugar of the cane (2) If produced from raw materials other than those enumerated in the preceding paragraph, and the net retail price24 (excluding the excise and value-added taxes) per bottle of 750 ml volume capacity is: Less than P250 P250 up to P675 More than P675

P11.65

P12.58

P13.59

P14.68

P126.00 P252.00 P504.00

P136.08 P272.16 P544.32

P146.97 P293.93 P587.87

P158.73 P317.44 P634.90

The classification of each brand of distilled spirits based on average net retail price as of October 1, 1996, as set forth in Annex A, including the classification of brands for the same products which, although not set forth in said Annex A, were registered and were being commercially produced and marketed25 on or after October 1, 1996, and
The price, as determined by the BIR through a survey to be conducted by itself, or by the NSO when deputized for the purpose by the BIR, at which distilled spirits is sold on retail in at least 10 major supermarkets in Metro Manila, excluding the amount intended to cover the applicable excise tax and the VAT. For brands which are marketed outside Metro Manila, the net retail price shall mean the price at which the distilled spirits is sold in at least 5 major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the VAT. The term commercially produced and marketed shall refer to the production or importation and subsequent sale of a brand of alcohol or tobacco product, with or without profit, for every 3-month period where volume is not less than 25% of the quarterly average of the actual volume of importations or removals for each brand of alcohol or tobacco product during the immediately preceding seven (7) quarters; Provided, That the quarterly average shall in no case be less than the volumes set forth in the table below; Provided further, That brands or variants failing to meet these requirements shall be treated as new brands and subject to validation and revalidation requirements of these Regulations: PRODUCT Distilled Spirits Fermented Liquors Sparkling Wines Cigarettes Packed By Machine MARKETED NATIONWIDE 6,000 cases at 9 liters per case 50,000 liters 3,600 cases at 9 liters per case 360 cases at 500 packs per case 5 MARKETED REGIONALLY (per region) 500 cases at 9 liters per case 4,167 liters 300 cases at 9 liters per case 30 cases at 500 packs per case
25 24

which continue to be commercially produced and marketed after the effectivity of RA No. 9334, shall remain in force until revised by Congress. Variants of existing brands26 and variants of new brands27 of distilled spirits which are introduced in the domestic market after the effectivity of RA No. 9334 shall be taxed under the proper classification thereof based on their suggested net retail price:28 Provided, however, That such classification shall not, in any case, be lower than the highest classification of any variant of that brand. b. Wines, per liter of volume capacity29
Rate Article
Effective January 1, 2005 Effective January 1, 2007 Effective January 1, 2009 Effective January 1, 2011

(1) Sparkling wines/champagnes, where 30 the net retail price (excluding the excise and value-added taxes) per bottle, regardless of proof is:

Variant of a brand shall refer to a brand of alcohol or tobacco products on which a modifier is prefixed and/or suffixed to the root name of the brand. For this purpose, the term root name shall refer to a letter, word, number, symbol, or character; or a combination of letters, words, numbers, symbols, and/or characters that may or may not form a word; or shall consist of a word or group of words, which may or may not describe the other word or words: Provided, That the root name has been originally registered as such with the BIR. The term modifier shall refer to a word, a number, or a combination of words and/or numbers that specifically describe the root name to distinguish one variant from another whether or not the use of such modifier is a common industry practice. The root name, although accompanied by a modifier at the time of the original brand registration, shall be the basis in determining the tax classification of subsequent variants of such brands. [Sec. 2(d), RR No. 3-2006] New brand shall refer to a brand that is registered and introduced in the market after the date of effectivity of RA No. 8240. [Sec. 2(f), RR No. 3-2006] Suggested net retail price shall refer to the net retail price at which a new brand of locally manufactured or imported alcohol or tobacco product is intended to be sold by the manufacturer or importer at retail in major supermarkets or retail outlets in the prescribed minimum number of Revenue Regions for brands with national or regional markets. [Sec. 2(h), RR No. 3-2006]
29 28 27

26

Sec. 142, supra.

The price, as determined by the BIR through a survey to be conducted by itself, or by the NSO when deputized for the purpose by the BIR, at which wine is sold on retail in at least 10 major supermarkets in Metro Manila, excluding the amount intended to cover the applicable excise tax and the VAT. For brands which are marketed outside Metro Manila, the net retail price shall mean the price at which the wine is sold in at least 5 major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the VAT.

30

Rate Article
Effective January 1, 2005 Effective January 1, 2007 Effective January 1, 2009 Effective January 1, 2011

P500 or less More than P500 (2) Still wines containing 14% of alcohol by volume or less (3) Still wines containing more than 14% (of alcohol by volume) but not more than 25% of alcohol by volume (4) Fortified wines containing more than 25% of alcohol by volume

P145.60 P436.80 P17.47 P34.94

P157.25 P471.74 P18.87 P37.74

P169.83 P509.48 P20.38 P40.76

P183.42 P550.24 P22.01 P44.02

Taxed as distilled spirits

Taxed as distilled spirits

Taxed as distilled spirits

Taxed as distilled spirits

The classification of each brand of wines based on average net retail price as of October 1, 1996, as set forth in Annex B, including the classification of brands for the same products which, although not set forth in said Annex B, were registered and were being commercially produced and marketed on or after October 1, 1996, and which continue to be commercially produced and marketed after the effectivity of RA No. 9334, shall remain in force until revised by Congress. Variants of existing brands and variants of new brands of wines which are introduced in the domestic market after the effectivity of RA No. 9334 shall be taxed under the proper classification thereof based on their suggested net retail price: Provided, however, That such classification shall not, in any case, be lower than the highest classification of any variant of that brand. c. Fermented Liquor,31 per liter of volume capacity32
Rate Article
Effective January 1, 2005 Effective January 1, 2007 Effective January 1, 2009 Effective January 1, 2011

(1) If the net retail price33 (excluding excise and value-added taxes) per liter of volume capacity is:

Shall include beer, lager beer, ale, porter, and other fermented liquors except, tuba, basi, tapuy and similar fermented liquors.
32

31

Sec. 143, supra.

Rate Article
Effective January 1, 2005 Effective January 1, 2007 Effective January 1, 2009 Effective January 1, 2011

Less than P14.50 P14.50 up to P22.00 More than P22.00 (2) If brewed and sold at microbreweries or small establishments such as pubs and restaurants, regardless of the net retail price.

P8.27 P12.30 P16.33 P16.33

P8.93 P13.28 P17.64 P17.64

P9.64 P14.34 P19.05 P19.05

P10.41 P15.49 P20.57 P20.57

The classification of each brand of fermented liquor based on its average net retail price as of October 1, 1996, as set forth in Annex C, including the classification of brands for the same products which, although not set forth in said Annex C, were registered and were being commercially produced and marketed on or after October 1, 1996, and which continue to be commercially produced and marketed after the effectivity of RA No. 9334, shall remain in force until revised by Congress. Variants of existing brands and variants of new brands of fermented liquors which are introduced in the domestic market after the effectivity of RA No. 9334 shall be taxed under the proper classification thereof based on their suggested net retail price: Provided, however, That such classification shall not, in any case, be lower than the highest classification of any variant of that brand. d. Tobacco products, per kilogram34
Rate Article (1) Tobacco products (a) Tobacco twisted by hand or reduced into a condition to be
33

Effective January 1, 2005

Effective January 1, 2007

Effective January 1, 2009

Effective January 1, 2011

P1.00

P1.06

P1.12

P1.19

The price, as determined by the BIR through a survey to be conducted by itself, or by the NSO when deputized for the purpose by the BIR, at which the fermented liquor is sold on retail in at least 20 major supermarkets in Metro Manila (for brands of fermented liquor marketed nationally), excluding the amount intended to cover the applicable excise tax and the VAT. For brands which are marketed outside Metro Manila, the net retail price shall mean the price at which the fermented liquor is sold in at least 5 major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the VAT.
34

Sec. 144, supra.

Rate Article consumed in any manner other than the ordinary mode of drying and curing (b) Tobacco prepared or partially prepared with or without the use of any machine or instrument or without being pressed or sweetened (c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco (2) Chewing tobacco unsuitable for use in any other manner P1.00 P1.06 P1.12 P1.19
Effective January 1, 2005 Effective January 1, 2007 Effective January 1, 2009 Effective January 1, 2011

P1.00

P1.06

P1.12

P1.19

P0.79

P0.84

P0.89

P0.94

e. Cigarettes, per pack35

Rate Article (1) Cigarettes packed by hand (2) Cigarettes packed by machine, where the net retail price36 (excluding excise and value-added taxes) per pack is: Below P5.00 P5.00 but does not exceed P6.50 More than P6.50 but does not exceed P10.00 More than P10.00 P2.00 P6.35 P10.35 P25.00 P2.23 P6.74 P10.88 P26.06 P2.47 P7.14 P11.43 P27.16 P2.72 P7.56 P12.00 P28.30
Effective January 1, 2005 Effective January 1, 2007 Effective January 1, 2009 Effective January 1, 2011

P2.00

P2.23

P2.47

P2.72

35

Sec. 145, supra.

The price, as determined by the BIR through a survey to be conducted by itself, or by the NSO when deputized for the purpose by the BIR, at which the cigarette is sold on retail in at least 20 major supermarkets in Metro Manila (for brands of cigarettes marketed nationally), excluding the amount intended to cover the applicable excise tax and the VAT. For brands which are marketed outside Metro Manila, the net retail price shall mean the price at which the cigarette is sold in at least 5 major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the VAT.

36

The classification of each brand of cigarettes based on its average net retail price as of October 1, 1996, as set forth in Annex D, including the classification of brands for the same products which, although not set forth in said Annex D, were registered and were being commercially produced and marketed on or after October 1, 1996, and which continue to be commercially produced and marketed after the effectivity of RA No. 9334, shall remain in force until revised by Congress. Variants of existing brands and variants of new brands of cigarettes which are introduced in the domestic market after the effectivity of RA No. 9334 shall be taxed under the proper classification thereof based on their suggested net retail price: Provided, however, That such classification shall not, in any case, be lower than the highest classification of any variant of that brand. f. Manufactured Oils and Other Fuels37
Article (1) Lubricating oils and greases including but not limited to base stock for lube oils and greases, and additives, per liter and kilogram, respectively Processed gas, per liter of volume capacity Waxes and petrolatum, per kilogram Denatured alcohol to be used for motive power, per liter of volume capacity38 Naphtha, regular gasoline and other similar products of distillation Naphtha, when used as a raw material in the production of petrochemical products or as replacement fuel for natural gas-fired combined cycle power plant, in lieu of locally-extracted natural gas during the nonavailability thereof, subject to the rules to be
37

Rate P4.50

(2) (3) (4)

P 0.05 P 3.50 P 0.05

(5)

P 4.3539 P 0.00

Sec. 148, supra.

For purposes of the imposition of the excise tax rate of P0.05 per liter under Section 148 (d) of the Tax Code, as amended, the bioethanol product shall have been denatured before the release thereof from the customs custody, in case of importation; or before removal thereof from the place of production, in case of locally manufactured bioethanol, subject to the succeeding provisions of RR No. 8-2006. [Sec. 4 par. 2, RR No. 8-2006] Further, RA No. 9367 (approved January 12, 2007) amended Sec. 148(d) of the Tax Code by imposing a P0.00 specific tax per liter of volume capacity on local or imported biofuels component while the gasoline and diesel fuel component shall remain subject to the prevailing specific tax rates.
39

38

Reduced from P4.80 to P4.35 under RA No. 9337.

10

Article promulgated by the Secretary of Energy in consultation with the Secretary of Finance (6) Premium gasoline Leaded Unleaded (7) (8) (9) Aviation turbo jet fuel Kerosene Diesel fuel oil, and on similar fuel oils having more or less the same generating power

Rate

P 5.35 P4.35 P 3.67 P 0.0040 P 0.0041 P 0.00 Taxed as diesel oil P 0.56 P 0.0042

(10) Liquefied petroleum gas Liquefied petroleum gas used for motive power (11) Asphalts, per kilogram (12) Bunker fuel oil, and on similar fuel oils having more or less the same generating power

g. Minerals, per metric ton43

Article Coal and coke, per metric ton Rate P10.00

2. Pure Ad Valorem Tax a. Non-essential goods, based on wholesale price, net of excise tax and VAT44

40

Reduced from P0.60 to P0.00 under RA No. 9337 Reduced from P1.63 to P0.00 under RA No. 9337 Reduced from P0.30 to P0.00 under RA No. 9337 Sec. 151, supra.

41

42

43

Sec. 150, supra. On imported items, the tax shall be based on the value of importation used by the Bureau of Customs in determining tariff and customs duties, net of excise tax and VAT.

44

11

Article (1) Jewelry, whether real or imitation, pearls, precious and semi-precious stones and imitations thereof; good made of, or ornamented, mounted or fitted with, precious metals or imitations thereof of ivory (not including surgical and dental instruments, silver plated wares, frames or mountings for spectacles or eyeglasses, and dental gold or gold alloys and other precious metals used in filling, mounting or fitting of the teeth); except jewelries manufactured by qualified jewelry enterprises under RA No. 8502; opera glasses and lorgnettes (2) Perfume and toilet waters (3) Yachts and other vessels intended for pleasure or sports

Rate 20%

20% 20%

b. Mineral products, based on the actual market value45 of the annual gross output at the time of removal46
Article (1) Non-metallic minerals and quarry resources (2) Metallic minerals (copper and other metallic minerals, and gold and chromite) (3) Indigenous petroleum, based on the fair international market place47 Rate 2% 2% 3%

3. Compounded Tax (Ad Valorem and Specific Tax) a. Cigars, per cigar48

For purposes of the excise tax on the sale of gold, actual market value shall refer to the prices competitive with those prevailing in the world market regardless of the volume or weight by which the BSP has agreed to buy the gold. (Sec. 4, RR No. 7-2008) Sec. 151, supra., as amended by RA No. 7729. On imported products, the tax shall be based on the value used by the Bureau of Customs in determining tariff and customs duties, net of excise tax and VAT. Sec. 151(4), supra. Pending promulgation of guidelines to determine the fair international market price of indigenous petroleum, the tax base in computing the excise tax due thereon shall be the contract price in an arms-length transaction between the petroleum producer and the buyer including freight and insurance premium covering the transportation of the indigenous petroleum to the domestic refineries.
48 47 46

45

Sec. 145, supra.

12

Rate Article (1) Cigars, where the net retail price (excluding excise and value-added taxes) per cigar is: P500 or less
10% of the net retail price P50.00 + 15% of the net retail price in excess of the P500 10% of the net retail price P50.00 + 15% of the net retail price in excess of the P500 10% of the net retail price P50.00 + 15% of the net retail price in excess of the P500 10% of the net retail price P50.00 + 15% of the net retail price in excess of the P500
Effective January 1, 2005 Effective January 1, 2007 Effective January 1, 2009 Effective January 1, 2011

More than P500

b. Automobiles, based on the manufacturers or importers selling price, net of excise and value-added taxes49
Article Net manufacturers price/importers selling price Up to P600 Thousand Over P600 Thousand to P1.1 million 2%
P12, 000 + 20% of value in excess of P600 thousand P112, 000 + 40% of value in excess of

Rate

Over P1.1 Million to P2.1 Million

49

Sec. 149, supra, as amended by RA No. 9224. The brackets reflecting the manufacturer's price or importer's selling price, net of excise and value-added taxes, will be indexed by the Secretary of Finance once every two (2) years if the change in the exchange rate of the Philippine peso against the United States (U.S) dollar is more than 10% from the date of the effectivity of this Act, in the case of initial adjustment and from the last revision date in the case of subsequent adjustments. The manufacturer's price or importer's selling price, net of excise and VAT, shall be indexed by the full rate of the peso depreciation or appreciation, as the case may be. In case the change in the exchange rate of the Philippine peso against the U.S dollar is at least 20% at anytime within the two-year period referred to above, the Secretary of Finance shall index the brackets reflecting the manufacturer's price or importer's selling price, net of excise and value-added taxes, by the full rate of the peso depreciation or appreciation, as the case may be. Automobile shall mean any four (4) or more wheeled motor vehicle regardless of seating capacity, which is propelled by gasoline, diesel, electricity or any other motive power. Buses, trucks, cargo vans, jeeps/jeepneys/jeepney substitutes, single cab, chassis, and special-purpose vehicles shall not be considered as automobiles.

13

Article Over P2.1 Million

Rate
P1.1 Million P512,000 + 60% of value in excess of P2.1 Million

C. TOBACCO INSPECTION FEES50 The following fees are collected for the inspection of the following articles:
Article (1) Cigars, per thousand or fraction thereof (2) Cigarettes, per thousand or fraction thereof (3) Leaf tobacco, per kilogram or fraction thereof (4) Scrap and other manufactured tobacco, per kilogram or fraction thereof Rate P 0.50 P 0.10 P 0.02 P 0.03

50

Sec. 146, supra. 14