Customs starts TRAIN, sin tax implementation

MANILA, Philippines — The Bureau of Customs (BOC) has directed its district collectors and officers to strictly implement the Tax Reform for Acceleration and Inclusion (TRAIN) Law and Sin Tax Law in its electronic-to-mobile (E2M) system to ensure better collection this year.

Acting on orders from Customs commissioner Rey Leonardo Guerrero, BOC Management Information System and Technology Group head Jeffrey Ian Dy issued a memorandum on the updated excise tax rates for products under TRAIN law and sin tax law.

All domestic and imported coal are slapped with an excise tax rate of P100 per metric ton.

Lubricating oils and greases, including, but not limited to base stock for lube oils and greases, high vacuum distillates, aromatic extracts and other similar preparations, and additives for lubricating oils and greases – whether such additives are petroleum based or not – are now levied a rate of P9 per liter or kilogram of volume capacity.

The same rate of P9 is imposed on a liter of locally produced or imported oils that are reprocessed, refined, and recycled; per liter of processed gas; per kilogram of waxes and petroleum; per liter of denatured alcohol used for motive power; and per kilogram of asphalts.

According to BOC, naptha, regular gasoline, pyrolisis gasoline, as well as unleaded premium gasoline are imposed with an excise tax rate of P9 per liter.

An excise tax of P4.50 is applied per liter of diesel fuel oil and other similar fuel oils having more or less the same generating power; per kilogram of liquefied petroleum gas used for motive power; per liter of bunker fuel oil and similar products, and per metric ton of petroleum coke.