Worksheets2025 Excise Tax Overview
Total questions: 40
Worksheet time: 33mins
What are the 2025 rates for tobacco products?
What are the 2025 rates for cigars?
What are the 2025 rates for cigarettes?
What are the rates for nicotine products in 2025?
What are the excise tax rates for sweetened beverages?
Tommy Distillery imported 1 x 20’ FCL: STC Brandy with an alcohol content of 40%, NRP is P 2,250.00 with volume capacity of 750 ml. The importation is contained in 200 cases, with each case containing 10 bottles, compute for your excise tax (net of VAT).
P 875,952.00
P 792,000.00
P 862,800.00
P 871,200.00
How much should be your excise tax (inclusive of VAT) for an importation of 5 X 20’ FCL: STC sparkling wines with information as follows: 400 cases with 10 bottles per case in a container, alcohol content is 10% and NRP of P 450.00 per 750 ml?
P 893,250.00
P 946,800.00
P 1,124,088.00
P 1,060,416.00
Pineda Wine House in Quiapo, Manila imported distilled spirit and paid excise tax with VAT amounting to P 2,239,776.00 volume capacity is 1,000 ml, % proof 0.80 and total volume of 6,250 liters. Compute for the NRP per 800ml.
P 960.00
P 1,200.00
P 1,250.00
P 1,500.00
Several drums of ethanol produced in Taiwan arrived at the Port of Manila with total dutiable value of P 2,300,000.00. Each drum had a volume capacity of 150 liters and degree of strength of 90.00% alcohol content by volume. If the total proof-liters was 95,000, determine the total excise tax, exclusive of value added tax.
P 5,605,000.00
P 6,515,800.00
P 7,180,800.00
P 7,557,000.00
Determine the total excise tax, inclusive of VAT, of an importation from Scotland comprising of 500 bottles of Johnnie Walker Double Black blended whisky, each bottle having a volume capacity of 800 ml, 40% alcohol content, and net retail price of P 2,000.00.
P 197,120.00
P 220,774.40
P 222,193.66
P 218,265.60
An importation from Austria consisted of 2,000 bottles of Red Wine with each bottle having a volume capacity of 750 ml, alcoholic content of 13%, and net retail price of P 2,572.00. Compute for the total specific tax.
P 89,325.00
P 94,680.00
P 100,044.00
P 100,365.00
Find the total number of bottles for an importation of whisky with a total gauge liter of 3,500 liters, volume capacity of 70 cl and the net retail price is P 1,200.00.
6,000
5,000
4,500
4,000
How much is the Net Retail Price per 4dl of a beer in can if the NRP per 320ml is P 50.00?
P 55.00
P 51.56
P 62.50
P 65.00
If the total number of bottles imported was 8,000 and each bottle is having a volume capacity of 10 deciliters. How much is the alcohol content of a shipment of Vodka if the total proof liter is 4,800?
45%
40%
35%
30%
If the total number of bottles imported was 8,000 and each bottle is having a volume capacity of 10 deciliters, and the total proof liter is 6,400. determine the ad valorem tax per bottle if Net Retail Price is P 1,500.00.
P 264.00
P 2,112,000.00
P 2,489,600.00
P 2,788,352.00
How much excise tax is to be paid for an importation of mid-rib tobacco products with a total weight of 66,137.57 lbs?. Compute on the basis of VAT inclusive value.
P 94,416.00
P 87,360.00
P 66,000.00
P 90,720.00
Paclipan house of Foreign Goods imported 4,000 sticks of cigars, with an NRP of P 5,000.00 per pack. If each pack contains 10 sticks, compute for the Ad valorem tax per cigar.
P 100.00
P 400,000.00
P 429,520.00
P 481,062.40
An importation of heated tobacco product arrived at Port of Iligan with a total of 5,000 packs, compute for the total excise tax, net of VAT, if the number of sticks per pack is 10.
P 162,500.00
P 170,650.00
P 175,000.00
P 179,200.00
Starbucks Philippines imported 100 boxes of sweetened tea from Belgium. If each box contains 30 cans and each can having a volume capacity of 350ml, compute for the total excise tax (inclusive of VAT) prior to its release in the Bureau of Customs.
P 12,600.00
P 14,112.00
P 6,300.00
P 7,056.00
Tommy Fresh Fruits Depot imported fresh oranges from Japan in 20 a footer container, compute for the total amount payable to government should dutiable value be P 510,000.00 and miscellaneous expense amounted to P 20,000.00. Importer was able to secure form AJ, if the rate per AJCEPA is 0% and MFN rate is 7%, applicable rate of exchange is P 50.00 per USD.
P 2,030.00
P 1,750.00
P 37,730.00
P 38,500.00
Landers Philippines imported 2 x 20-footer containers with 200 boxes of regular Coke in can from China. If each box contains 100 cans and each can having a volume capacity of 325ml, compute for the total excise tax (exclusive of VAT) prior to its release in the Bureau of Customs.
P 156,000.00
P 174,720.00
P 78,000.00
P 87,360.00
Several drums of ethanol produced in Taiwan arrived at Port of Batangas with total dutiable value of P 1,500,000.00. Each drum had a volume capacity of 200 liters and degree of strength of 80.00% alcohol content by volume. If the total proof-liters was 15,000, determine the total ad valorem tax, inclusive of value added tax.
P 591,360.00
P 528,000.00
P 1,413,000.00
P 1,582,560.00
Determine the total specific tax, exclusive of VAT, of an importation from Scotland comprising of 500 bottles of Johnnie Walker Double Black blended whisky, each bottle having a volume capacity of 800 ml, 40% alcohol content, and net retail price of P 2,000.00.
P 18,880.00
P 21,120.00
P 22,387.20
P 218,265.60
An importation of lorgnettes by Okada Philippines arrived at NAIA with a total CIP value of $ 10,300.00, if the rate of exchange applicable at the time of importation is P 50.00 per $ 1.00. Compute for the total excise tax payable by the importer on a VAT inclusive value.
P 103,000.00
P 115,360.00
P 515,000.00
P 576,800.00
Compute for the Net Retail Price per 750ml of a Vodka if the NRP is P 1,200.00 per 800 ml bottle.
P 1,500.00
P 1,280.00
P 1,200.00
P 1,125.00
How much should be your excise tax (inclusive of VAT) for an importation of 5 X 20’ FCL: STC sparkling wines with information as follows: 400 cases with 10 bottles per case in a container, alcohol content is 10% and NRP of P 450.00 per 750 ml?
P 893,250.00
P 946,800.00
P 1,124,088.00
P 1,060,416.00
Pineda Wine House in Quiapo, Manila imported distilled spirit and paid excise tax with VAT amounting to P 2,239,776.00 volume capacity is 1,000 ml, % proof 0.80 and total volume of 6,250 liters. Compute for the NRP per 800ml.
P 960.00
P 1,200.00
P 1,250.00
P 1,500.00
Several drums of ethanol produced in Taiwan arrived at the Port of Manila with total dutiable value of P 2,300,000.00. Each drum had a volume capacity of 150 liters and degree of strength of 90.00% alcohol content by volume. If the total proof-liters was 95,000, determine the total excise tax, exclusive of value added tax.
P 5,605,000.00
P 6,515,800.00
P 7,180,800.00
P 7,557,000.00
Determine the total excise tax, inclusive of VAT, of an importation from Scotland comprising of 500 bottles of Johnnie Walker Double Black blended whisky, each bottle having a volume capacity of 800 ml, 40% alcohol content, and net retail price of P 2,000.00.
P 197,120.00
P 220,774.40
P 222,193.66
P 218,265.60
An importation from Austria consisted of 2,000 bottles of Red Wine with each bottle having a volume capacity of 750 ml, alcoholic content of 13%, and net retail price of P 2,572.00. Compute for the total specific tax.
P 89,325.00
P 94,680.00
P 100,044.00
P 100,365.00
Find the total number of bottles for an importation of whisky with a total gauge liter of 3,500 liters, volume capacity of 70 cl and the net retail price is P 1,200.00.
6,000
5,000
4,500
4,000
How much is the Net Retail Price per 4dl of a beer in can if the NRP per 320ml is P 50.00?
P 55.00
P 51.56
P 62.50
P 65.00
If the total number of bottles imported was 8,000 and each bottle is having a volume capacity of 10 deciliters. How much is the alcohol content of a shipment of Vodka if the total proof liter is 4,800?
45%
40%
35%
30%
If the total number of bottles imported was 8,000 and each bottle is having a volume capacity of 10 deciliters, and the total proof liter is 6,400. determine the ad valorem tax per bottle if Net Retail Price is P 1,500.00.
P 264.00
P 2,112,000.00
P 2,489,600.00
P 2,788,352.00
How much excise tax is to be paid for an importation of mid-rib tobacco products with a total weight of 66,137.57 lbs?. Compute on the basis of VAT inclusive value.
P 94,416.00
P 87,360.00
P 66,000.00
P 90,720.00
Paclipan house of Foreign Goods imported 4,000 sticks of cigars, with an NRP of P 5,000.00 per pack. If each pack contains 10 sticks, compute for the Ad valorem tax per cigar.
P 100.00
P 400,000.00
P 429,520.00
P 481,062.40
An importation of heated tobacco product arrived at Port of Iligan with a total of 5,000 packs, compute for the total excise tax, net of VAT, if the number of sticks per pack is 10.
P 162,500.00
P 170,650.00
P 175,000.00
P 179,200.00
Starbucks Philippines imported 100 boxes of sweetened tea from Belgium. If each box contains 30 cans and each can having a volume capacity of 350ml, compute for the total excise tax (inclusive of VAT) prior to its release in the Bureau of Customs.
P 12,600.00
P 14,112.00
P 6,300.00
P 7,056.00
Tommy Fresh Fruits Depot imported fresh oranges from Japan in 20 a footer container, compute for the total amount payable to government should dutiable value be P 510,000.00 and miscellaneous expense amounted to P 20,000.00. Importer was able to secure form AJ, if the rate per AJCEPA is 0% and MFN rate is 7%, applicable rate of exchange is P 50.00 per USD.
P 35,700.00
P 37,200.00
P 37,730.00
P 38,500.00
Landers Philippines imported 2 x 20-footer containers with 200 boxes of regular Coke in can from China. If each box contains 100 cans and each can having a volume capacity of 325ml, compute for the total excise tax (exclusive of VAT) prior to its release in the Bureau of Customs.
P 156,000.00
P 174,720.00
P 78,000.00
P 87,360.00
