Effectivity.
Section 8
SEC. 8. Effectivity. – This Act shall take effect on January 1, 1998. Approved, December 11, 1997. ANNEXES Annex "A-1" Local Distilled Spirits Brands Produced from Sap of Nipa, Coconut, etc. covered by Section 141(b) P 10.00 P 1.00 1.600 16.00% P 7.40 Ginebra San Miguel (bilog) 350 ml 0.280 P 13.00 P 1.30 2.240 17.23% P 9.46 Ginebra San Miguel (quatro cantos) 350 ml 0.280 P 14.00 P 1.40 2.240 16.00% P 10.36 Ginebra San Miguel (quatro cantos) 700 ml 0.560 P 28.00 P 2.80 4.480 16.00% P 20.72 Anejo Rum 65 Rat 5 Years 375 ml 80 0.300 P 16.50 P 1.65 2.400 14.55% P 12.45 Anejo Rum65 375 ml 65 0.240 P 11.50 P 1.15 1.920 16.70% P 8.43 White Castle 5 Years 375ml 80 0.300 P 21.00 P 2.10 2.400 11.43% P 16.50 White Castle Whisky 750 ml 80 0.600 P 42.00 P 4.20 4.800 11.43% P 33.00 Cherry Brandy 750 ml 65 0.488 P 34.50 P 3.45 3.900 11.30% P 27.15 Tanduay Rhum 5 Years 375 ml 80 0.300 P 11.75 P 1.18 2.400 20.43% P 8.18 750 ml 0.600 P 34.25 P 3.43 4.800 14.01% P 26.03 Tondena Manila Rum Silver LN 750 m 80 0.600 P 44.50 P 4.45 4.800 10.79% P 35.25 Cooler 300 ml 20 0.060 P 18.50 P 1.85 0.480 2.59% P 16.17 Annex “A-2” Local Distilled Spirits Brands Produced from Sap of Nips. Coconut, etc covered by Section141 (b) Brand/Type of Spirits All in 750 ml/Bottle) Size a b c d e f g Proof Proof Liter per Bottle Price Retail VAT (10%) Excise Tax per Bottle (b x 8.00) Percentage Excise Tax in Relation to Retail Price (e/c) Net Retail Price (excluding VAT and Excise Tax) Emparador Brandy 187 ml 80 0.150 P 12.50 P 1.26 1.200 9.60% P 10.05 375 ml 80 0.300 P 19.50 P 1.85 2.400 12.31% P 15.15 750 ml 80 0.600 P 38.50 P 3.85 4.800 12.47% P 29.85 Napoleon VSOP 375 ml 84 0.315 P 71.00 P 7.10 2.520 3.55% P 61.38 750 ml 84 0.630 P 145.00 P 14.50 5.040 3.48% P 125.46 Napoleon 5 years 375 ml 84 0.315 P 18.50 P 1.85 2.520 13.62% P 14.13 VOS Brandy 5 years 375 ml 80 0.300 P 19.00 P 1.90 2.400 12.63% P 14.70 VOS Brandy Special Edition 375 ml 80 0.300 P 17.50 P 1.75 2.400 13.71% P 13.35 White Castle Whiskey 187 ml 80 0.149 P 12.25 P 1.23 1.192 9.73% P 9.83 375 ml 80 0.300 P 21.00 P 2.10 2.400 11.43% P 16.50 750 ml 80 0.600 P 42.00 P 4.20 4.800 11.43% P 33.00 Manila Tondena Rhum 750 ml 80 0.600 P 44.50 P 4.45 4.800 10.79% P 35.25 Manila Tondena Gold 750 ml 80 0.600 P 44.50 P 4.45 4.800 10.79% P 35.25 Gilbey’s Gin 1 liter 90 0.900 P 114.50 P 11.46 7.200 6.29% P 95.85 750ml 0.675 P 89.50 P 8.95 5.400 6.03% P 75.15 Tanduay ESQ 375 ml 65 0.243 P 11.50 P 1.15 1.944 16.90% P 8.41 750 ml 0.467 P 23.00 P 2.30 3.736 16.24% P 16.96 Tanduay White 375 ml 80 0.300 P 11.50 P 1.15 2.400 20.87% P 7.95 750 ml 0.600 P 23.00 P 2.30 4.800 20.87% P 15.90 Tanduay Rhum 65 375 ml 65 0.240 P 11.50 P 1.15 1.920 16.70% P 8.43 750 ml 0.487 P 23.00 P 2.30 3.896 16.94% P 16.80 Annex "A-3" Distilled Spirits Brands Produced from Grains, Cereals, and Grains covered by Section 141(b) Brand/Type of Spirits (All in 750 ml/Bottle) Type a b c d e f g Proof Proof Liter per Bottle (a x .75) Price Retail VAT (10%) Excise Tax per Bottle Percentage Excise Tax in Relation to Retail Price (e/c) Net Retail Price (excluding VAT and Excise Tax) I. Premium (High-Priced) (bxP300) 1. Martell XO Whisky 80 0.600 P 3,500.00 P 350.00 180.00 5.143% P 2.970.00 2. Johnny Walker Blue Label Whisky 86 0.645 P 3.500.00 P 350.00 193.50 5.529% P 2.956.50 3. Carlos I Whisky 80 0.600 P 948.25 P 94.83 180.00 18.982% P 673.43 4. Old Parr Whisky 86 0.645 P 850.00 P 85.00 193.50 22.765% P 571.50 5. Swing Whisky 86 0.645 P 850.00 P 85.00 193.50 22.765% P 571.50 6. Glenlivet Whisky 86 0.645 P 817.65 P 81.77 * 193.50 23.665% P 542.39 7. Johnny Walker Whisky 86 0.645 P 800.00 P 80.00 193.50 24.188% P 26.50 II. De-Luxe (Medium Priced) (bxP300) 1. Cardhu Whisky 80 0.600 P 772.75 P 77.28 90.00 11.647% P 605.48 2. St. George Whisky 80 0.600 P 750.00 P 75.00 90.00 12.000% P 585.00 3. Teachers Whisky 86 0.645 P 701.60 P 70.16 96.75 13.790% P 534.69 4. Canadian Club Whisky 80 0.600 P 668.20 P 66.82 90.00 13.469% P 511.38 5. Chivas Regal Whisky 86 0.645 P 635.00 P 63.50 96.75 15.236% P 474.75 6. Cutty Sark Whisky 86 0.645 P 632.50 P 63.25 96.75 15.296% P 472.50 7. Black Label Whisky 86 0.645 P 620.00 P 62.00 96.75 15.605% P 461.25 8. Asbach Urali Brandy 70 0.525 P 480.00 P 48.00 78.75 16.406% P 353.25 9. Something Special Whisky 86 0.645 P 450.00 P 45.00 96.75 21.500% P 308.25 10. Famous Gruise Whisky 86 0.645 P 426.00 P 42.60 96.75 22.711% P 286.65 11. Baltantines Whisky 86 0.645 P 423.50 P 42.35 96.75 22.845% P 284.40 12. Bush Mills Whisky 86 0.645 P 416.50 P 41.65 96.75 23.229% P 278.10 13. J&B Whisky 86 0.645 P 405.50 P 40.55 96.75 23.859% P 268.20 14. Red Label Whisky 86 0.645 P 370.00 P 37.00 96.75 26.149% P 236.25 15. Jim Beam Whisky 86 0.645 P 360.00 P 36.00 96.75 26.875% P 227.25 16. Black and White Whisky 86 0.645 P 340.00 P 34.00 96.75 28.456% P 209.25 17. White Rose Whisky 86 0.645 P 330.00 P 33.00 96.75 29.318% P 200.25 Annex"A-4" Distilled Spirits Brands Produced from Grains, Cereals, and Grains covered by Section 141(b) Brand/Type of Spirits (All in 750 ml/Bottle) Type a b c d e f g Proof Proof Liter per Bottle (a x .75) Price Retail VAT (10%) Excise Tax per Bottle Percentage Excise Tax in Relation to Retail Price (e/c) Net Retail Price (excluding VAT and Excise Tax) III. Standard (Low-Priced) 1. Vat 69 Whisky 86 0.645 P 300.00 P 30.00 48.38 16.125% P 221.63 2. White Mackay Whisky 86 0.645 P 290.00 P 29.00 48.38 16.681% P 212.63 3. Napoleon Brandy 84 0.630 P 276.50 P 27.65 47.25 17.089% P 201.60 4. Passport Scotch Whisky 86 0.645 P 275.00 P 27.50 48.38 17.591% P 199.13 5. Fundador Brandy 72 0.540 P 269.50 P 26.95 40.50 15.028% P 202.05 6. Scottish Leader Whisky 80 0.600 P 267.00 P 26.70 45.00 16.854% P 195.30 7. Smirnoff Vodka 80 0.600 P 264.00 P 26.40 45.00 17.045% P 192.60 8. Veterano Osborne Brandy 72 0.540 P 235.00 P 23.50 40.50 17.234% P 171.00 9. Cossack Vodka 86 0.645 P 225.00 P 22.50 48.38 21.500% P 154.13 10. Borzoj Vodka 80 0.600 P 220.00 P 22.00 45.00 20.455% P 153.00 11. Bonnie Clyde Whisky 80 0.600 P 180.00 P 18.00 45.00 25.000% P 117.00 12. JohnLint Whisky 80 0.600 P 178.00 P 17.80 45.00 25.281% P 115.20 13. .Loyal Lodge Whisky 80 0.600 P 161.00 P 16.10 45.00 27.950% P 99.90 14. Wolfschmt Vodka 80 0.600 P 155.00 P 15.50 45.00 29.032% P 94.50 15. Rossia Vodka 80 0.600 P 142.00 P 14.20 45.00 31.690% P 82.80 16. GordonGin Gin 90 0.675 P 86.60 P 8.66 50.63 58.458% P 27.32 Annex "B" Brand/Type of Spirits (All in 750 ml/Bottle) a b c d e Price Retail VAT (10%) Excise Tax per Bottle Percentage of Excise Tax in Relation to Retail Price (e/c) Net Retail Price (excluding VAT and Excise Tax) Sparkling Wines/Champagnes (Regardless of Proof) Mumm Cordon Rouge Vintage P 1,760.00 P 176.00 P 300.00 17.05% P 1,284.00 Mumm Cordon Rouge R. (7OO ml) P 1,070.00 P 107.00 P 300.00 28.04% P 663.00 Mumm Cordon Rouge R. (375 ml) P 574.00 P 57.40 P 100.00 17.42% P 416.60 Perrier Jouet (7OO ml) P 1,070.00 P 107.00 P 300.00 28.04% P 663.00 Perrier Jouet (375 ml) P 580.00 P 58.00 P 100.00 17.24% P 422.00 Still Wines A. 14% or less proof B&Q Partager Blanc (750 ml) P 170.00 P 17.00 P 12.00 7.06% P 141.00 B&G Partager (75O ml) P 170.00 P 17.00 P 12.00 7.06% P 141.00 B. More than 14% proof B&G Chardonnay (750 ml) P 385.00 P 38.50 P 24.00 6.23% P 322.50 B&G Cabernet (75O ml) P 385.00 P 38.50 P 24.00 6.23% P 322.50 B&G Partager St. Emillion P 495.00 P 49.50 P 24.00 4.85% P 421.50 B&G Partager Medoc (750 ml) P 310.00 P 31.00 P 24.00 7.74% P 255.00 B&G Partager Beaujolais (75O ml) P 275.00 P 27.50 P 24.00 8.73% P 223.50 B&G Partager Chablis (750 ml) P 616.00 P 61.60 P 24.00 3.90% P 530.40 B&G Partager Poeirlly Fuisse (75O ml) P 655.00 P 65.50 P 24.00 3.66% P 565.00 B&G Chateau Neuf du Pape (750 ml) P 500.00 P 50.00 P 24.00 4.80% P 426.00 Annex “C-1” MFTR BRAND Volume in 1995 Removals in liters Value BNP Retail Price Current AVT/liter Retail Price Net of VAT Present System Computed TOTAL 1,396,261,167 33.575,374,805 10,212,549,435 High Priced Brands 5,282,317 226,449,791 67,018,343 4,452,245 192.603,181 56,657,798 San Miguel Corp. RPT In cans 330 ml. (24) 4,313,779 183,723,856 20.87 42.59 12.52 38.72 54,017,143 San Miguel Corp. Premium Bottles355 ml. (24) 82,218 5,034,223 30.83 61.23 18.50 55.66 1,520,873 San Miguel Corp. Premium Can 330 ml (24) 66,248 3,845,102 33.18 68.36 19.91 62.15 1,119,782 830,071 33,846,609 10,361,045 Asia Brewery Inc. Carlsberg Beer Can 320 ml. (24) 327,302 14,231,087 22.38 43.48 13.43 39.53 4.385,010 Asia Brewery Inc. Stag Beer In Cans 33O ml (24) 244,807 9,887,763 20.87 40.39 12.40 36.72 3,036,099 Asia Brewery Inc. Beer In Cans 330 ml. (24) 257,962 9,727,759 18.93 37.71 11.36 34.28 2,929,936 Medium Priced Brands 827,707,258 21,927,005,788 6,712,345,854 825,223,084 21,855,616,400 6,690,812,931 San Miguel Corp. Super dry 355 ml. (24) 3,267,086 106,801,054 15.60 32.69 9.36 29.72 30,579,929 San Miguel Corp. Keg 30 liters 3,661,966 101,857,731 13.17 27.82 7.90 25.29 28,936,855 San Miguel Corp. Keg 50 liters 12,687,200 352,894,975 13.17 27.82 7.90 25.29 100,254.254 San Miguel Corp. Pale Pilsen 320 ml. (24) 590,684,383 16,007,546,772 13.83 27.10 8.30 24.64 4,901,499,008 San Miguel Corp. Grande 1000ml. (6) 211,551,120 5,195,695,507 12.63 24.56 7.58 22.33 1,603,134,387 San Miguel Corp. Cerveza Negra 320 ml. (24) 203,136 5,500,923 13.92 27.08 8.35 24.62 1,696,592 San Miguel Corp. Blue Ice 3,168,193 85,319,437 13.00 26.93 7.80 24.48 24,711,905 2,484,174 71,389,368 21,532,923 Asia Brewery Inc. Carlsberg Beer 330 ml. (24) 1,126,097 29,706,446 13.28 26.38 7.97 23.98 8,972,743 Asia Brewery Inc. Carlsberg Draft Keg 30 liters 415,200 11,550,864 12.68 27.82 7.61 25.29 3,158,842 Asia Brewery Inc. Carlsberg Draft Keg 15 liters 2,820 78,452 12.68 27.82 7.61 25.29 21,455 Asia Brewery Inc Labatt Ice Beer 330 ml 940,056 30,053,606 16.63 31.97 9.86 29.06 9,379,884 Low Priced Brands 563,271,593 11,421,919,046 3,433,134,738 307.416,589 6,618,046,421 1,941,124,041 San Miguel Corp. Gold Eagle 320 ml. (24) 79,947,787 1,525,403,776 9.92 19.08 5.95 17.35 475,849,228 San Miguel Corp. Mucho 750 ml. (6) 98,879,013 2,124,909,989 9.42 21.49 5.65 19.54 558,864,181 San Miguel Corp. Red Horse 500 ml. (12) 122,840,772 2,840,078,649 11.78 23.12 7.07 21.02 868,238,576 San Miguel Corp. RH Stallion 330 ml. (24) 4,975,407 112,344,698 11.33 22.58 6.80 20.53 33,822,819 San Miguel Corp. Texas 773,610 15,309,309 9.37 19.79 5.82 17.99 4,349,235 255,855,003 4,803,872,625 1,492,060,697 Asia Brewery Inc. Beer Pale Pilsen 320 ml. (24) 84,548,154 1,583,586,923 9.62 18.73 5.77 17.03 488,011,944 Asia Brewery Inc. Stag Beer320ml.(24) 2,921,472 59,451,955 10.13 20.35 6.08 18,50 17,756,707 Asia Brewery Inc. Manila Beer Litro 1000 ml. (6) 6,243,666 124,873,320 9.28 20.00 5.57 18.18 34,764,732 Asia Brewery Inc. Beer Macho 1000 ml. (6) 144,457,494 2,646,461,290 9.70 18.32 5.82 16.65 840,742,615 Asia Brewery Inc. Super Max 1000 ml. (6) 773,712 15.474,240 9.28 20.00 5.57 18.18 4,308,028 Asia Brewery Inc. Admiral Beer 500 ml. (6) 192 3,763 9.28 19.60 5.57 17.82 1,069 Asia Brewery Inc. Stag Beer 330 ml. (24) 9,330,722 204,156,196 10.13 21.88 6.08 19.89 56,712,128 Asia Brewery Inc. Colt 45 500 ml. 4,682,658 109,199,585 11.48 23.32 6.89 21.20 32,254,148 Asia Brewery Inc. Colt 45 1000ml 241,614 5,436,315 11.37 22.50 6.82 20.45 1,648,291 Asia Brewery Inc. Stag Jumbo 1,525,248 32,030,203 10.13 21.00 6.08 19.09 9,270.457 Asia Brewery Inc. Beer 750 1,130,072 23,198,831 9.72 20.53 5.83 18.66 8.590,577 San Miguel Corp 1,137,091,919 28,666,266,002 % to Total 81.44% 85.38% Asia Brewery Inc 259,169,249 4,909,108,603 % to Total 18.56% 14.62% Annex "C-2" MFTR BRAND FIRST YEAR Retail Price Net of VAT and AVT ST Max % Increase Revenue Collection Incremental Revenue TOTAL 11,414,082,751 1,201,533,316 High Priced Brands 67,261,844 243,001 66,657,798 0 San Miguel Corp. RPT in cans 330 ml. (24) 26.20 12.30 12.52 0.00% 54,017,143 0 San Miguel Corp. Premium Bottles 355 ml. (24) 37.17 12.30 18.50 0.00% 1,520,873 0 San Miguel Corp. Premium Can 330 ml. (24) 42.24 12.30 19.91 0.00% 1,119,762 0 10,604,046 243,001 Asia Brewery, Inc. Carlsberg Beer Can 320 ml. (24) 26.10 12.30 13.43 0.00% 4,395,010 0 Asia Brewery, Inc. Stag Beer In Cans 330 ml. (24) 24.32 12.30 12.40 0.00% 3,036,099 0 Asia Brewery, Inc. Beer In Cans 330 ml. (24) 22.92 12.30 12.30 8.29% 3,172,937 243,001 Medium Priced Brands 7,688,510,882 986,165,028 7,674,770,708 983,957,777 San Miguel Corp. Super Dry 355 ml. (24) 20.36 9.30 9.36 0.00% 30,579.929 0 San Miguel Corp. Keg 30 liters 17.38 9.30 9.30 17.69% 34,056,284 5,119,428 San Miguel Corp. Keg 50 liters 17.38 9.30 9.30 17.69% 117,990,960 17,736,706 San Miguel Corp. Pale Pilsen 320 ml. (24) 16.34 9.30 9.30 12.08% 5,493,364,759 591,865,751 San Miguel Corp. Grande 1000 ml. (6) 14.75 9.30 9.30 22.72% 1,967,425,416 364,291,029 San Miguel Corp. Cerveza Negra 320 ml. (24) 16.27 9.30 9.30 11.36% 1,888,165 192,573 San Miguel Corp. Blue Ice 16.68 9.30 9.30 19.23% 29,464,195 4,752,290 23,740,174 2,207,251 Asia Brewery Inc. Carlsberg Beer 330 ml. (24) 16.01 9.30 9.30 16.72% 10,472,705 1,499,962 Asia Brewery Inc. Carlsberg Draft Keg 30 liters 17.68 9.30 9.30 22.24% 3,861,360 702,518 Asia Brewery Inc. Carlsberg Draft Keg 15 liters 17.68 9.30 9.30 22.24% 26,226 4,771 Asia Brewery Inc. Labatt Ice Beer 330 ml 19.09 9.30 9.30 0.00% 9,379,884 0 Low Priced Brands 3,648,310,025 215,125,287 2,033,543,979 92,419,938 San Miguel Corp. Gold Eagle 320 ml. (24) 11.39 6.30 6.30 5.85% 503,671,058 27,821,830 San Miguel Corp. Mucho 750 ml. (6) 13.88 6.30 6.30 11.46% 622,937,782 64,073,600 San Miguel Corp. Red Horse 500 ml. (12) 13.95 6.30 7.07 0.00%, 868,238,576 0 San Miguel Corp. RH Stallion 320 ml. (24) 13.73 6.30 6.80 0.00% 33,822,819 0 San Miguel Corp. Texas 12.37 6.30 6.30 12.06% 4,873,743 524,508 1,614,766,046 122,705,349 Asia Brewery Inc. Beer Pale Pilsen 320 ml. (24) 11.26 6.30 6.30 9.15% 532,653,370 44,641,425 Asia Brewery Inc. Stag Beer 320 ml. (24) 12.42 6.30 6.30 3.65% 18,405,274 648,567 Asia Brewery Inc. Manila Beer Litro 1000ml. (6) 12.61 6.30 6.30 13.15% 39,335,096 4,570,364 Asia Brewery Inc. Beer Macho 1000 ml. (6) 10.33 6.30 6.30 8.25% 910,082,212 69,339,597 Asia Brewery Inc. Super Max 1000 ml. (6) 12.61 6.30 6.30 13.15% 4,874,386 566,357 Asia Brewery Inc. Admiral Beer 500 ml. (6) 12.25 6.30 6.30 13.15% 1,210 141 Asia Brewery Inc. Stag Beer 330 ml. (24) 13.81 6.30 6.30 3.65% 58,783,548 2,071,420 Asia Brewery Inc. Colt 45 500 ml. 14.31 6.30 6.89 0.06% 32,254,148 0 Asia Brewery Inc. Colt 451000 ml. 13.63 6.30 6.82 0.00% 1,648,291 0 Stag Jumbo 13.01 6.30 6.30 3.65% 9,609,062 338,605 Beer 750 12.83 6.30 6.30 8.02% 7,119,450 528,873 San Miguel Corp. 9,764,972,484 1,076,377,715 % to Total 85.55% 89.58% Asia Brewery, Inc 649,110,266 125,155,601 % to Total 14.45% 10.42% Annex "D” 1997 Cigarette YEAR 1 Manufacturer Brands Current AVT /Pack (Php) Net Retail of VAT & EXT Per Pack (Php) GRAND TOTAL 50 1.00 55% Fortune Tobacco Camel KS 5.34 4.71 Fortune Tobacco Salem M100 6.96 4.67 Fortune Tobacco Salem M King 5.34 4.82 Fortune Tobacco Winston Lts. KS 5.85 5.44 Fortune Tobacco Winston Red KS 5.85 5.55 La Suerte Marlboro Lts. KS 6.51 6.82 La Suerte Marlboro Lts. M KS 6.51 6.84 La Suerte Marlboro Red KS 6.51 6.78 La Suerte Phillip Morris KS 6.26 7.39 La Suerte Phillip Morris 100’s 7.45 7.48 No. of Brands 10 Subtotal 6.24 6.05 45% Fortune Tobacco Champion Int'l. 3.49 5.51 Fortune Tobacco Champion M 100 3.25 4.56 Fortune Tobacco Hope Lux. M 100 4.85 7.37 Fortune Tobacco Hope Lux. M KS 3.69 5.86 Fortune Tobacco Mark M l00’s 3.49 5.66 Fortune Tobacco Mark M King 3.21 6.33 Fortune Tobacco More Premium Int’l 3.25 5.37 Fortune Tobacco More Premium M 100’s 3.25 5.29 Fortune Tobacco Montreal F King 3.25 6.29 Sterling Tobacco Bowling Green M100's 2.54 7.00 No. of Brands 10 Subtotal 3.40 5.92 20% Fortune Tobacco Boss KS 0.90 4.10 Fortune Tobacco Champion Lts. KS 0.90 4.46 Fortune Tobacco Champion MK 0.95 4.77 Fortune Tobacco Evergreen M 100'S 0.84 3.93 Fortune Tobacco Fortune Int'l.. M KS 0.76 4.46 Fortune Tobacco Jackpot M 100's 0.78 3.99 Fortune Tobacco Liberty M 100's 0.78 4.47 Fortune Tobacco Peak M 100’s 0.90 4.03 Fortune Tobacco Plaza M 100’s 0.84 4.89 Fortune Tobacco Westpoint KS 0.84 4.89 Fortune Tobacco Winter M 100’s 0.78 3.99 La Suerte Cannon M 100’s 0.93 6.15 La Suerte Cannon MKS 0.90 5.01 La Suerte Forbes KS 0.90 5.14 Sterling Tobacco Miller Int’l. M 100’s 0.64 4.58 Sterling Tobacco Morgan Int’l. M 100’s 0.89 7.43 Sterling Tobacco Stork Int’l. M 100’s 0.72 4.28 Sterling Tobacco Stork Special Lts. M 100’s 0.64 4.61 Sterling Tobacco Union American Blend 1.09 4.64 Sterling Tobacco Union KS 092 4.80 Anglo American Asia Boston KS 0.41 3.80 Anglo American Canadian Club M 100’s 0.41 3.91 Anglo American Navy Club KS 0.41 4.25 Anglo American Rambo M 100’s 0.63 3.46 Anglo American Spotlight M 100’s 0.46 2.89 Anglo American Triple A Freedom M 100’s 0.51 3.28 Mighty Corp. Blue Seal M 100’s 0.46 3.41 Mighty Corp. Gallo KS 0.44 2.60 Mighty Corp. L.A. Special M 100’s 0.45 2.81 Mighty Corp. Marvel m 100’s 0.46 3.02 Mighty Corp. Marvel Red KS 0.50 3.11 Mighty Corp. Right M100's 0.47 3.39 No. of Brands 32 Subtotal 0.69 4.20