RMO No. 10-2020: Prescribes the policies and guidelines relative to the ATRIG requirements of all goods imported under Section 4, Paragraph (o) of ” Bayanihan to Heal as One Act”

Key points

1. No ATRIG needed. Importations of critical health equipment and supplies exempt from VAT and Excise Taxes under that provision are released from customs custody without an ATRIG. Listed items include personal protective equipment, laboratory equipment and reagents, medical equipment and devices, surgical supplies, medical supplies such as alcohol and sanitizers, common medicines and COVID-19 testing kits, plus others the Department of Health and other agencies identify.
2. Materials for manufacturers. Materials needed to produce these items are also released without an ATRIG, if the importing manufacturer is on the Master List of the Department of Trade and Industry and other incentive granting bodies.
3. Customs report. The Bureau of Customs gives the Commissioner of Internal Revenue a summary report of all importations using the privilege. It shows the consignee or importer, TIN (if available), description of goods, invoice value and date of arrival.
4. Duration. The exemption covers goods that arrived and were cleared by the Bureau of Customs during the three (3) months of RA No. 11469, unless extended or withdrawn by Congress or ended by a Presidential Proclamation. The Order is automatically repealed when the emergency powers lapse.

Who is affected

• Importers of critical health equipment and supplies
• Importing manufacturers on the DTI Master List
• Bureau of Customs

Deadlines and effectivity

• Three (3) months effectivity of RA No. 11469, unless extended or withdrawn by Congress or ended by a Presidential Proclamation