16. By revenue regulation, which of the items below is not considered original state?

a. Marinated fish
b. Dried fish
c. Frozen meat
d. Smoked fish
17. Which product is non-taxable with VAT on importation?
a. Fresh cow milk
b. Olive oil
c. Butter
d. Parmesan cheese
18. Which of the items below is taxable with VAT?
a. Shrink-wrapped meat
b. Vacuum-packed vegetables
c. Tetra-packed fresh fruit juice
d. Canned fruits
19. Which is not considered as simple processing?
a. Freezing
b. Stripping
Which of these is subject to VAT on importation?
c. Broiling
d. Marinating
20. The following advanced technological means of packaging is deemed not to alter the nature of an agricultural marine food
a. Canning
b. Vacuum-packing
c. Plastic shrink wrapping
d. Tetra-packing

A
A
D
D
A
ture of an agricultural marine food products being in original state. Which is the exception?