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Importers of ingredients for the manufacture of fertilizer and feeds producers no longer need to secure an Authority to Release Imported Goods (ATRIG) for Customs, the Bureau of Internal Revenue says
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But they need to present to the Bureau of Customs a certificate from the Bureau of Animal Industry or any other relevant regulatory agency stating ingredients being imported are “not fit for human consumption” or “cannot be used for making food for human consumption”
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BIR issued the clarification in response to complaints from importers that securing the ATRIG causes them delays and losses
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BIR also released supplemental guidelines on applying for electronic ATRIG (eATRIG) by importers of sweetened beverages through the Philippine national single window
The Bureau of Internal Revenue (BIR) says its Authority to Release Imported Goods (ATRIG) is no longer required for the release of imported ingredients in the manufacture of fertilizers and finished feeds from the Bureau of Customs (BOC).
A certificate from the Bureau of Animal Industry or from any other relevant government regulatory agency stating the ingredients being imported are “not fit for human consumption or the goods being imported cannot be used for the production of food for human consumption” presented to BOC will be enough for the release of the imported goods, BIR clarified through Revenue Memorandum Circular (RMC) No. 31-2023 dated March 16.
“It shall be the responsibility of the certifying government agencies to conduct their own validation of the declared goods to be released from the BOC and to submit to the BIR the list of importers that secured the said certification for tax audit purposes,” RMC 31-2023 added.
BIR issued the clarification amid importers’ complaints that the ATRIG only added to their losses due to delays arising from obtaining the document before the ingredients for making fertilizers and feeds are released by BOC.
The revenue bureau said it issued the circular to facilitate the release of the imported ingredients.
ATRIG is required for the release of goods covered by value-added tax exemption under the National Internal Revenue Code.
BIR, meanwhile, released the supplemental guidelines on the application for electronic ATRIG (eATRIG) by importers of sweetened beverages through the Philippine National Single Window (NSW).
BIR Revenue Memorandum Order No. 10-2023, dated February 27 and issued on March 21, provides the guidelines and documentary requirements in applying for eATRIG for sweetened beverages. RMO 10-2023 took effect immediately.
RMO 10-2023 supplements RMO 14-2014, issued in 2014 to implement the use of an electronic system through linkage with the NSW and provide revised procedures in filing applications, processing them, and issuance of eATRIG.
Under RMO 10-2023, all applications for eATRIG should be filed through the NSW (www.nsw.gov.ph) and details/information pertaining to such applications should be lodged using the Other Special Law or International Agreement (OSLA) field.
The supporting documents to be submitted with the e-ATRIG application are as follows:
- Duly notarized application via Philippine NSW
- Bill of lading
- Commercial invoice
- Packing list
- Import entry and internal revenue declaration/single administrative document
- Commercial label
- Food and Drug Administration Certification on Codex Classification (for exempted products)
These documentary requirements should be submitted to the Excise Large Taxpayers Regulatory Division, Room 102, BIR National Office Building, BIR Road, Quezon City, for evaluation, processing and issuance of an electronic copy of the ATRIG and automatic transmission thereof to BOC.
The eATRIG, once approved, can be accessed through the system by authorized users and importers.
NSW is a computerized internet-based system that allows parties involved in trade to lodge information and documents with a single entry point to fulfill all import, export, and transit-related regulatory requirements. – Roumina Pablo
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