RMC No. 112-2021: Clarifies the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue prior to release from the custody of the Bureau of Customs

Summary

RMC No. 112-2021 clarifies the list of imported articles that no longer need an Authority to Release Imported Goods (ATRIG) from the BIR before release from Bureau of Customs custody.

Key points

1. No ATRIG needed. Under the Ease of Doing Business Act of 2018 (RA No. 11032), an ATRIG is no longer needed for importing perishable agricultural food products such as unprocessed vegetables, fruits and nuts. These are VAT-exempt under Section 109(1)(A) of the Tax Code.
2. Amended RMC No. 48-2002 items. Provisions of RMC No. 48-2002, insofar as the BIR is concerned, are amended to cover unprocessed vegetable products and unprocessed edible fruits and nuts, whether fresh or dried, shelled or peeled, but not bottled, powdered or canned.
3. ATRIG still required. Pending resolution on the taxability of certain imported articles, an ATRIG must still be secured for feed and feed ingredients, fertilizers, and articles subject to excise tax with the raw materials, apparatus, mechanical contrivances and equipment specially used to make them. This lasts until a supplemental Circular expands the list.

Who is affected

• Importers of perishable agricultural food products
• Importers of feed, fertilizers and excisable articles

Deadlines and effectivity

• ATRIG requirement stays for listed articles until a supplemental Circular is issued

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.