RMC No. 66-2014: Amends RMC No. 55-2014 relative to the requirement of Food and Drug Administration Certification for importations of livestock and poultry feeds or ingredients

Key points

1. Amended rule. The sale or importation of ingredients that may also be used to produce food for human consumption is subject to VAT. This is to give effect to the legislative intent that only livestock and poultry feeds or ingredients used in making finished feeds are VAT-exempt.
2. Named ingredients. For Whey Powder, Skimmed Milk Powder, Lactose, Buttermilk powder, Whole Milk Powder and Palm Olein, there must be a showing that they are unfit for human consumption or cannot be used to produce human food, as certified by the FDA. The same applies to other feed ingredients and additives that competent authority later determines may be used for human consumption.

Who is affected

• Sellers and importers of the listed feed ingredients

Deadlines and effectivity

• Issued August 27, 2014