RR No. 2-2016: Prescribes the guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custody

Key points

1. General rule. The ATRIG should be issued before the excisable product leaves the customhouse. Under RR No. 25-2003, imported automobiles are not released without payment of ad valorem tax, and a Certificate of Payment is issued only when an ATRIG is presented.
2. No ATRIG just for paperwork. If the articles were already released before the ATRIG was issued, an ATRIG is not issued only to complete the importation documentation for BOC purposes.
3. Release without ATRIG. A presumption arises that taxes were not paid or not properly paid. The product may be detained by a Revenue Officer under Section 172 of the NIRC and, if warranted, forfeited under Section 268(C), and responsible persons are liable under Section 263.
4. Grace period. Automobiles already released may still get ATRIGs until March 31, 2016, if an application is filed with the Excise LT Regulatory Division (ELTRD). The Excise and Value-Added Taxes must be paid within the same period, at rates in Section 4 of RR No. 25-03 on the manufacturer’s or importer’s selling price at importation (Section 5), with 50% surcharge and 20% interest from the date of Final Import Entry and Internal Revenue Declaration.
5. After the grace period. Imported automobiles released from customs custody after March 31, 2016 without the required ATRIG are subject to seizure under Sections 172, 263 and 268(C) of the NIRC, as amended.

Who is affected

• Importers of automobiles released from customs custody without an ATRIG

Deadlines and effectivity

• ATRIG issuance and payment for already released automobiles: until March 31, 2016
• Seizure for automobiles released after March 31, 2016 without ATRIG