RMO No. 35-2002: Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes

Key points

1. Where to apply. An ATRIG application for VAT is filed in duplicate with the Revenue District Office having jurisdiction over the port of entry. For Excise Tax, it is filed with the Excise Tax District Office where the importer is registered or required to be registered.
2. One application per importation. Each importation needs its own application. A consolidated application may be accepted for articles of the same kind under two or more Bills of Lading issued to the same importer under the same vessel.
3. When applications are not accepted. No application is accepted if the importer-applicant or broker-representative is not a duly registered BIR taxpayer. For excisable articles, and for raw materials, machineries or equipment especially used to produce them, it is also refused if the importer has no separate Permit to Operate as an Importer for Excise Tax purposes.
4. Form and coverage. BIR Form No. 1918 is used for both excise and VAT, approved and issued by the Revenue District Officer of the authorized RDO/ETDO, and pro-forma ATRIGs are strictly prohibited. For Excise Tax, an ATRIG is issued for all imports of excisable articles, whether exempt or taxable; for VAT, it is issued on all imports of VAT-exempt articles, except those listed in the joint BIR and Bureau of Customs Circular.
5. Processing time. The ATRIG is processed, approved and issued within one (1) day from actual receipt of the application. This applies when the documents are complete and there is no legal or factual issue on the taxability of the imported article.
6. Other conditions. Strip stamps or labels for alcohol or tobacco products are processed only after proof of excise tax payment is submitted. No ATRIG is issued for articles already released from customs custody just to complete documentation for the Bureau of Customs, and issued ATRIGs are subject to post audit or review at any time.

Who is affected

• Importers and their brokers applying for ATRIG
• Importers of excisable articles

Deadlines and effectivity

• ATRIG issued within one (1) day from receipt of a complete application