Prices and Taxes of Locally-Manufactured Distilled Spirits 2013
Prices and Taxes of Locally-Manufactured Distilled Spirits 2013
Prices and Taxes of Locally-Manufactured Distilled Spirits 2013
TYPE OF
PACKAGING
ALCOHOL
NET RETAIL PRICE
CONTENT
SPECIFIC
CONTENT (%
per Bottle/Can
PER TYPE OF
TAX DUE per
by volume or by
Content (Based on
PACKAGING
bottle/can
proof)
2010 BIR Price
(in milliliter)
content
Survey)
bottle
725
40.00%
bottle
bottle
non-returnable
bottle
returrnable
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
375
700
36.00%
40.00%
250
5.00%
250
5.00%
250
350
700
375
750
375
300
300
250
350
700
250
350
700
700
700
700
350
500
700
700
700
375
750
1750
750
1000
750
1000
375
700
700
375
1000
700
375
375
700
275
700
1000
700
700
350
350
750
350
350
750
1000
320
350
700
750
350
32.50%
32.50%
32.50%
45.00%
45.00%
40.00%
10.00%
36.00%
32.50%
40.00%
40.00%
40.00%
40.00%
40.00%
36.00%
40.00%
40.00%
40.00%
40.00%
40.00%
40.00%
36.00%
36.00%
36.00%
36.00%
27.50%
27.50%
27.50%
32.50%
32.50%
32.50%
40.00%
40.00%
40.00%
40.00%
37.50%
33.00%
33.00%
7.00%
37.50%
40.00%
40.00%
40.00%
40.00%
40.00%
40.00%
40.00%
32.50%
32.50%
40.00%
40.00%
40.00%
40.00%
40.00%
40.00%
Page 1 of 3
AD VALOREM
TAX Rate (15%)
per bottle/can
content
Applicable
Excise Tax
Rate Per
Bottle/Can
Content
(Effective
January 1,
2013)
11.60
5.40
11.20
94.93
19.09
85.33
11.39
2.06
10.24
22.99
7.46
21.44
0.50
27.55
0.41
0.91
0.50
3.25
4.55
9.10
6.75
13.50
6.00
1.20
4.32
3.25
5.60
11.20
4.00
5.60
11.20
10.08
11.20
11.20
5.60
8.00
11.20
11.20
10.08
5.40
10.80
25.20
8.25
11.00
8.25
13.00
4.88
9.10
11.20
6.00
16.00
11.20
5.63
4.95
9.24
0.77
10.50
16.00
11.20
11.20
5.60
5.60
12.00
5.60
4.55
9.75
16.00
5.12
5.60
11.20
12.00
5.60
24.55
19.21
21.37
43.66
41.61
114.91
40.49
36.83
23.85
24.35
22.39
44.62
16.87
23.13
46.12
69.07
48.87
139.62
106.00
124.03
205.27
116.90
122.70
26.52
57.55
157.21
51.54
74.25
55.24
53.16
20.82
39.73
149.00
71.49
142.39
121.63
60.46
62.48
117.14
37.76
135.28
147.89
124.12
44.13
16.48
21.64
44.52
21.42
26.37
46.05
66.81
22.50
21.92
43.65
51.48
16.89
0.37
1.87
2.08
4.26
5.62
15.51
4.86
1.10
2.58
2.37
2.69
5.35
2.02
2.78
5.53
7.46
5.86
16.75
12.72
14.88
24.63
14.03
13.25
2.86
6.22
16.98
4.25
6.13
4.56
5.18
2.03
3.87
17.88
8.58
17.09
14.60
6.80
6.19
11.60
0.79
15.22
17.75
14.89
5.30
1.98
2.60
5.34
2.57
2.57
4.49
8.02
2.70
2.63
5.24
6.18
2.03
0.87
5.12
6.63
13.36
12.37
29.01
10.86
2.30
6.90
5.62
8.29
16.55
6.02
8.38
16.73
17.54
17.06
27.95
18.32
22.88
35.83
25.23
23.33
8.26
17.02
42.18
12.50
17.13
12.81
18.18
6.90
12.97
29.08
14.58
33.09
25.80
12.43
11.14
20.84
1.56
25.72
33.75
26.09
16.50
7.58
8.20
17.34
8.17
7.12
14.24
24.02
7.82
8.23
16.44
18.18
7.63
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
TYPE OF
PACKAGING
ALCOHOL
NET RETAIL PRICE
CONTENT
SPECIFIC
CONTENT (%
per Bottle/Can
PER TYPE OF
TAX DUE per
by volume or by
Content (Based on
PACKAGING
bottle/can
proof)
2010 BIR Price
(in milliliter)
content
Survey)
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
returnable
bottle
bottle
bottle
bottle
bottle
non-returnable
bottle
returnable
bottle
250
750
300
350
1000
700
640
700
1750
250
1000
275
350
700
40.00%
35.00%
32.50%
32.50%
32.50%
32.50%
32.50%
36.00%
36.00%
40.00%
32.50%
32.50%
32.50%
32.50%
250
17.50%
350
350
250
750
17.50%
17.50%
32.50%
32.50%
250
2.50%
250
2.50%
bottle
330
2.50%
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
non-returnable
bottle
non-returnable
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
350
700
750
750
250
375
1000
250
375
700
40.00%
40.00%
30.00%
35.00%
40.00%
40.00%
40.00%
40.00%
40.00%
32.50%
700
39.00%
350
39.00%
700
375
750
375
50
750
750
700
700
375
700
350
50
700
350
700
350
700
350
700
350
700
350
50
700
350
50
700
40.00%
40.00%
40.00%
36.00%
36.00%
36.00%
36.00%
37.50%
37.50%
40.00%
40.00%
24.00%
24.00%
24.00%
27.50%
27.50%
17.00%
17.00%
25.00%
25.00%
24.00%
24.00%
21.00%
21.00%
21.00%
39.00%
39.00%
39.00%
Page 2 of 3
AD VALOREM
TAX Rate (15%)
per bottle/can
content
Applicable
Excise Tax
Rate Per
Bottle/Can
Content
(Effective
January 1,
2013)
4.00
10.50
3.90
4.55
13.00
9.10
8.32
10.08
25.20
4.00
13.00
3.58
4.55
9.10
17.97
76.91
24.14
27.34
79.03
49.32
37.29
185.69
181.26
16.03
63.34
22.39
23.86
45.35
2.16
8.08
2.35
2.67
7.71
4.81
3.64
20.05
19.58
1.92
6.18
2.18
2.33
4.42
6.16
18.58
6.25
7.22
20.71
13.91
11.96
30.13
44.78
5.92
19.18
5.76
6.88
13.52
1.75
2.45
2.45
3.25
9.75
21.13
76.24
18.42
18.71
46.68
1.11
4.00
0.97
1.82
4.55
2.86
6.45
3.42
5.07
14.30
0.25
30.05
0.18
0.43
0.25
24.39
0.23
0.48
0.33
5.60
11.20
9.00
10.50
4.00
6.00
16.00
4.00
6.00
9.10
24.58
41.19
61.56
62.95
67.20
14.92
28.40
107.65
20.12
32.08
28.03
0.18
4.94
7.39
5.67
7.06
1.79
3.41
12.92
2.41
3.85
2.73
0.51
10.54
18.59
14.67
17.56
5.79
9.41
28.92
6.41
9.85
11.83
10.92
140.79
16.47
27.39
5.46
11.20
6.00
12.00
5.40
0.72
10.80
10.80
10.50
10.50
6.00
11.20
3.36
0.48
6.72
3.85
7.70
2.38
4.76
3.50
7.00
3.36
6.72
2.94
0.42
5.88
5.46
0.78
10.92
74.19
458.46
77.20
145.01
86.91
42.07
190.49
213.13
461.62
345.54
30.83
60.44
71.85
39.68
149.08
73.50
148.04
70.26
147.40
73.74
146.52
71.82
145.08
75.53
42.57
149.19
72.36
39.48
145.43
8.68
55.02
9.26
17.40
9.39
4.54
20.57
23.02
51.93
38.87
3.70
7.25
5.17
2.86
10.73
6.06
12.21
3.58
7.52
5.53
10.99
5.17
10.45
4.76
2.68
9.40
8.47
4.62
17.02
14.14
66.22
15.26
29.40
14.79
5.26
31.37
33.82
62.43
49.37
9.70
18.45
8.53
3.34
17.45
9.91
19.91
5.96
12.28
9.03
17.99
8.53
17.17
7.70
3.10
15.28
13.93
5.40
27.94
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
TYPE OF
PACKAGING
ALCOHOL
NET RETAIL PRICE
CONTENT
SPECIFIC
CONTENT (%
per Bottle/Can
PER TYPE OF
TAX DUE per
by volume or by
Content (Based on
PACKAGING
bottle/can
proof)
2010 BIR Price
(in milliliter)
content
Survey)
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
bottle
750
750
750
700
700
700
330
330
700
1000
750
700
1000
700
700
700
700
700
700
330
700
700
750
375
750
1000
250
375
750
375
750
700
700
700
700
700
375
750
700
700
700
700
700
700
700
700
375
1000
350
375
640
375
350
375
750
375
750
750
187
350
50
700
350
700
375
700
47.50%
25.00%
25.00%
40.00%
40.00%
32.00%
5.00%
5.00%
40.00%
38.00%
38.00%
38.00%
40.00%
40.00%
30.00%
40.00%
40.00%
40.00%
20.00%
5.00%
40.00%
40.00%
36.00%
40.00%
40.00%
40.00%
40.00%
40.00%
40.00%
32.50%
32.50%
40.00%
40.00%
40.00%
40.00%
30.00%
36.00%
36.00%
25.30%
25.30%
25.30%
35.00%
35.00%
25.30%
36.00%
40.00%
25.00%
25.00%
25.00%
40.00%
20.00%
40.00%
25.00%
25.00%
25.00%
32.50%
32.50%
32.50%
34.50%
34.50%
34.50%
34.50%
40.00%
34.50%
40.00%
40.00%
bottle
750
32.50%
Page 3 of 3
AD VALOREM
TAX Rate (15%)
per bottle/can
content
Applicable
Excise Tax
Rate Per
Bottle/Can
Content
(Effective
January 1,
2013)
14.25
7.50
7.50
11.20
11.20
8.96
0.66
0.66
11.20
15.20
11.40
10.64
16.00
11.20
8.40
11.20
11.20
11.20
5.60
0.66
11.20
11.20
10.80
6.00
12.00
16.00
4.00
6.00
12.00
4.88
9.75
11.20
11.20
11.20
11.20
8.40
5.40
10.80
7.08
7.08
7.08
9.80
9.80
7.08
10.08
11.20
3.75
10.00
3.50
6.00
5.12
6.00
3.50
3.75
7.50
4.88
9.75
9.75
2.58
4.83
0.69
9.66
5.60
9.66
6.00
11.20
52.82
57.40
66.33
51.32
51.99
354.52
52.47
52.30
58.01
540.27
461.00
439.20
569.49
111.38
136.26
121.85
238.07
59.35
59.78
20.30
54.84
51.18
219.67
19.83
40.58
100.47
17.45
24.27
49.84
18.28
35.37
229.52
221.32
223.17
125.85
62.15
20.34
44.97
55.56
55.58
55.52
53.83
48.56
55.76
36.01
99.82
31.72
32.33
13.13
22.75
33.01
18.24
17.31
12.94
25.88
128.83
56.72
59.00
22.42
38.44
31.45
58.91
34.43
75.52
55.40
106.07
7.53
4.31
4.97
6.16
6.24
34.03
0.79
0.78
6.96
61.59
52.55
50.07
68.34
13.37
12.26
14.62
28.57
7.12
3.59
0.30
6.58
6.14
23.72
2.38
4.87
12.06
2.09
2.91
5.98
1.78
3.45
27.54
26.56
26.78
15.10
5.59
2.20
4.86
4.22
4.22
4.21
5.65
5.10
4.23
3.89
11.98
2.38
2.42
0.99
2.73
1.98
2.19
1.30
0.97
1.94
12.56
5.53
5.75
2.32
3.98
3.26
6.10
4.13
7.82
6.65
12.73
21.78
11.81
12.47
17.36
17.44
42.99
1.45
1.44
18.16
76.79
63.95
60.71
84.34
24.57
20.66
25.82
39.77
18.32
9.19
0.96
17.78
17.34
34.52
8.38
16.87
28.06
6.09
8.91
17.98
6.66
13.20
38.74
37.76
37.98
26.30
13.99
7.60
15.66
11.30
11.30
11.30
15.45
14.90
11.32
13.97
23.18
6.13
12.42
4.49
8.73
7.10
8.19
4.80
4.72
9.44
17.44
15.28
15.50
4.90
8.81
3.95
15.76
9.73
17.48
12.65
23.93
9.75
49.18
4.79
14.54