A5

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16. Seedlings of this tree are exempt form VAT on importation?

a. Rubber tree
b. Paper tree
c. Palm oil tree
d. Mahogany tree
17. The importation of which of the following is subject to VAT?
a. Rubber
b. Corn
c. Cacao
d. Peanut
18. Feeds of the following animals are considered as specialty feeds, except for
a. Zoo animals
b. Aquarium fish
c. Livestock
d. Fighting cocks
19. Which of the seeds is non-VAT exempt?
a. Corn seeds
b. Mustard seeds
c. Flower seeds
d. Cabbage seeds
20. Which of the following feeds is subject to VAT on importation?
a. Formulated horse feeds
b. Corn grits
c. Swine feeds
d. Broiler feeds

16 C
17 A
18 C
19 C
20 A

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